Chapter 6: Register Disbursement Schemes
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Transcript of Chapter 6: Register Disbursement Schemes
Chapter 6: Register Disbursement Schemes
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
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.
Fraudulent Register Disbursements
Two Principle Schemes: • False refunds• False voids
Refund/pengembalian palsuVoid/pembatalan Palsu
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.
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.
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,
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
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
False Refunds/Voids
When you have a false refund or void, what is happening in the Inventory Account?
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
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.
• 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
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
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
Register Disbursement Controls
• Observe Inventory• Run perpetual inventory if possible
• Amati Persediaan • Menjalankan persediaan perpetual jika
memungkinkan