Download - Chapter 6: Register Disbursement Schemes
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Chapter 6: Register Disbursement Schemes
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What Are Register Disbursements?
• Form of fraudulent disbursement • Cash stolen from cash register• Perpetrator enters a reversing transaction to justify the
disbursement of funds• Register is balanced
• Wujud dari pengeluaran yang curang • Mencuri uang dari mesin kas • Pelaku masuk suatu transaksi pembalikan untuk membenarkan pengeluaran• Register tetap seimbang
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Register Disbursements
Fraudulent Disbursements
Other8.1%
Register2.7%
Payroll16.5%
Check Tamp24.5%
Expense14.9%
Billing33.3%
• Register disbursements made up only 3% of fraudulent disbursement cases.• 20 register
disbursement cases were reported, with a median loss of $22,500.
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Fraudulent Register Disbursements
Two Principle Schemes: • False refunds• False voids
Refund/pengembalian palsuVoid/pembatalan Palsu
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Register Disbursements – Breakdown of Cases
Voids45%
Refunds55%
Only 20 register disbursement cases were reported in the 1993 study. They were almost evenly split between fraudulent voids and refunds.
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Register Disbursements -Median Losses
$50,000
$20,000
$0 $10,000 $20,000 $30,000 $40,000 $50,000
FaudulentVoids
FraudulentRefunds
• The median cost for fraudulent voids was more than twice that of fraudulent refund schemes.
• Overall, the median cost of a register disbursement scheme was $22,500.
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False Refunds• Fictitious refunds– No merchandise actually returned– Results in overstated inventory
• Overstated refunds– Overstate a legitimate refund, skim excess
Refund fiktif • Tanpa barang dagangan benar-benar kembali[kan • Akibatkan persediaan berlebihanRefund berlebihan• Terlalu melebihkan refund yang sah,
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False RefundsCredit card refunds• Credit refunds to accomplice account– Accomplice kicks back portion of the refund
• Perp credits refund to his own account
Refund kartu kredit• Mengkredit refund kepada kaki tangan nya
- Kaki tangan mengembalikan bagian refund• Perp mengkredit refund kepada akunnya sendiri
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False Voids• Perp makes sale, keeps customer’s receipt• After customer gone, uses receipt to process false void– May need manager approval– Forge signature– Manager “rubber stamps” voids
• Perp pockets money
• Perp membuat penjualan, menyimpan nota,• Setelah pelanggan pergi, menggunakan nota untuk proses pembatalan palsu
- Mungkin memerlukan persetujuan manajer - Menimpa tanda tangan- Manajer “stempel karet” pembatalan
• Pelaku menyimpan uang
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False Refunds/Voids
When you have a false refund or void, what is happening in the Inventory Account?
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Concealing Register Disbursements• Multiple disbursements below review level• Destroy transaction records• Rely on company: nobody looking for fraud
• Pengeluaran ganda di bawah tingkatan review• Hancurkan rekaman transaksi • Bersandar pada perusahaan: tidak ada orang yang mengamati
penipuan
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Register Disbursements – Countermeasures• Periodically run trend analysis, look for employees who
process too many reversals• Look for refunds/voids in recurring amounts, especially
round numbers• Look for excessive refunds/voids just below review levels• Encourage customers to examine their receipts – if you
don’t get one, it’s free!
• Pada waktu tertentu menjalankan analisis kecenderungan, Amati karyawan yang memproses terlalu banyak yang dikembalikan
• Amati refunds/voids dalam jumlah yang diulang, terutama angka pembulatan • Amati refunds/voids lebih juga yang dibawah level review• Dorong pelanggan untuk memeriksa notanya –jika anda tidak mendapat nya,
bebas biaya.
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• Verify transactions by making random “customer satisfaction” calls to customers who have returned merchandise
• Be alert for multiple refunds for the same merchandise• Look for refunds/voids with no corresponding sale
• Memverifikasi transaksi dengan acak “kepuasan pelanggan” menghubungi pelanggan yang sudah mengembalikan barang dagangan
• Waspada atas refund ganda untuk barang yang sama• Amati refunds/voids tanpa adanya alamat penjualan
Register Disbursements – Countermeasures
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Register Disbursement Controls• Require management approval for all
refunds/voids• Maintain management presence at cash registers• Restrict access to control key that authorizes
reversing entries• Cashiers should not be allowed to reverse their
own sales
• Perlukan persetujuan manajemen untuk semua refunds/voids • Kehadiran manajemen pada mesin kas • Batasi akses yang punyaa otoritas jurnal pembalik • Kasir tidak diizinkan untuk membalikkan penjualan mereka sendiri
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Register Disbursement Controls• Maintain file on all voids/refunds • Require separate log-in code for every cashier• Require copy of customer receipt with all
reversals• Someone independent of cashiers should prepare
register count sheets
• Pelihara file di semua voids/refunds • Diperlukan pemisah kode untuk setiap kasir • Minta salinan dari tanda terima pelanggan dengan semua yang
balikan • Kasir independen harusnya menyipakan lembar register
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Register Disbursement Controls
• Observe Inventory• Run perpetual inventory if possible
• Amati Persediaan • Menjalankan persediaan perpetual jika
memungkinkan