Fraud and Embezzlement

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1 Fraud and Embezzlement Jeff Dieleman, CPA Partner MOSS ADAMS LLP 1

2 The material appearing in this presentation is for informational purposes only and is not legal or accounting advice. Communication of this information is not intended to create, and receipt does not constitute, a legal relationship, including, but not limited to, an accountant-client relationship. Although these materials may have been prepared by professionals, they should not be used as a substitute for professional services. If legal, accounting, or other professional advice is required, the services of a professional should be sought. MOSS ADAMS LLP 2

3 AGENDA I. II. Fraud Impact Fraud Definitions III ACFE Report IV. Fraud Prevention Techniques MOSS ADAMS LLP 3

4 WHY ARE WE TALKING ABOUT THIS? Because fraud happens more than you know! MOSS ADAMS LLP 4

5 SOME NOTORIOUS Madoff MOSS ADAMS LLP 5

6 SOME NOT SO NOTORIOUS Women sentenced in Mattawa day care case YAKIMA, Wash. -- A federal judge today sentenced five Mattawa women involved in what began as a day care fraud case to three years of probation... Bank fraud plea sends woman to prison A Yakima woman will serve more than three years in prison after pleading guilty in a bank fraud-case that involved more than $500,000 taken from a Yakima Valley fruit company. Christi Lee Erickson was sentenced Tuesday in U.S. District Court in Yakima to... Dead man found off I-82 was wanted for fraud SELAH, Wash. -- The man who died when his vehicle plunged over a cliff north of Selah was set to be sentenced Thursday in Hawaii for a large fraud scheme, authorities confirmed Yakima man gets five years for embezzling $2 million A Yakima man accused of embezzling more than $2 million from local orchard companies faces sentencing next week for three counts of federal bank fraud. David Lenihan, 55, was already sentenced Friday on related state charges. He pleaded guilty in Yakima... Embezzler ordered to pay restitution A federal judge in Yakima has ordered an embezzler to pay $412,000 in restitution to a local orchard company he defrauded. U.S. District Judge Fred Van Sickle on Thursday also ordered David Lenihan to serve 21 months in prison Sunnyside police clerk sought on theft warrant SUNNYSIDE, Wash. -- Police here have accused one of their own clerks of embezzling more than $11,000. Virginia Perez, 21, has been charged with five counts of felony theft in Yakima County Superior Court and a warrant has MOSS ADAMS LLP 6

7 WHAT IS THE COST OF FRAUD? CFE s Estimate 5% of annual revenue But truly incalculable Because fraud inherently involves efforts at concealment, many fraud cases will never be detected, and of those that are, the full amount of losses might never be determined or reported. Consequently, any attempt to quantify total occupational fraud losses will be, at best, an estimate. MOSS ADAMS LLP 7

8 Impact of Theft Average Margin: 30% Average Inventory Turns: 4 per year Hardware Store MOSS ADAMS LLP 8

9 Impact of Theft Required Sales Theft Required Sales Cost Recovery Margin & Cost Recovery Recovery Period Cost Cost & Margin January February March April May June July August September October November December January MOSS ADAMS LLP 9

10 DEFINITION: FRAUD: Fraud is any intentional act or omission designed to deceive others and resulting in the victim suffering a loss and/or perpetrator achieving a gain. MOSS ADAMS LLP 10

11 FRAUD CATEGORIES OCCUPATIONAL FRAUD Misappropriation of Assets o Involve the theft or misuse of an organization s assets. (Common examples include skimming revenues, stealing inventory, and payroll fraud.) Corruption o Fraudsters wrongfully use their influence in a business transaction in order to procure some benefit for themselves or another person, contrary to their duty to their employer or the rights of another. (Common examples include accepting kickbacks and engaging in conflicts of interest.) Fraudulent Financial Statements o Falsification of an organization s financial statements. (Common examples include overstating revenues and understating liabilities or expenses.) MOSS ADAMS LLP 11

12 ASSOCIATION OF CERTIFIED FRAUD EXAMINERS 2014 Report to The Nation This study is based on data compiled from 1,483 cases of occupational fraud that were investigated between January 2012 and December All information was provided by the Certified Fraud Examiners (CFEs) who investigated those cases. MOSS ADAMS LLP 12

13 OCCURRENCE RATES TYPES OF FRAUD Fraudulent F/S 9.0% 36.8% Corruption 85.4% Assets Misapprop. 0.0% 20.0% 40.0% 60.0% 80.0% 100.0% MOSS ADAMS LLP 13

14 OCCUPATIONAL FRAUD MEDIAN LOSS BY CATEGORY Fraudulent F/S $1,000,000 $200,000 Corruption $130,000 Assets Misapprop. $- $200,000 $400,000 $600,000 $800,000 $1,000,000 MOSS ADAMS LLP 14

15 ASSET MISAPPROPRIATION SUB-SCHEMES MOSS ADAMS LLP 15 15

16 MEDIAN DURATION OF FRAUD BASED ON SCHEME TYPE Check Tampering Payroll Financial Statement Fraud Expense Reimbursements Billing Cash on Hand Skimming Corruption Larceny Register Disbursement Non-Cash Scheme Type Median Months to Detection 30 MOSS ADAMS LLP 16

17 DURATION OF FRAUD SCHEMES FREQUENCY AND MEDIAN LOSS MOSS ADAMS LLP 17 17

18 PROFILING THE PERPETRATORS MOSS ADAMS LLP 18

19 PERPETRATOR S AGE More than half of the fraud cases studied involved a fraudster over the age of 40, and over one-third of the schemes were perpetrated by individuals between the ages of 41 and 50. 3% > <26 5% 10% 5% 18% 18% 16% 11% 4% 0% 15% 10% 15% 20% MOSS ADAMS LLP 19

20 THE PERPETRATORS AGE OF PERPETRATOR - MEDIAN LOSS MOSS ADAMS LLP 20

21 TENURE OF PERPETRATOR More than 10 Years to 10 Years to 5 Years Less than 1 Year MOSS ADAMS LLP 21

22 THE PERPETRATORS PERPETRATOR S GENDER The majority of fraud cases were perpetrated by males. (67%) Men are also associated with a median loss more than twice as great as that caused by women. $250,000 $200,000 $150,000 $100,000 $50,000 $0 Men Women MOSS ADAMS LLP 22

23 PERPETRATOR S DEPARTMENT Department Percent of Cases Accounting 17% Operations 15% Sales 12% Executive/Upper Management 12% Customer Service 7% Purchasing 7% Finance 5% Warehousing/Inventory 4% Information Technology 3% Manufacturing & Production 2% Marketing/Public Relations 1% Board of Directors 1% Human Resources 1% Research & Development 1% Legal.6% Internal Audit.5% MOSS ADAMS LLP 23

24 THE IMPACT OF COLLUSION MOSS ADAMS LLP 24 24

25 PERPETRATOR WARNING SIGNS Changes in lifestyle Living beyond apparent means Close association with vendor Won t take vacations Personal financial difficulties Control issues Family problems Addiction issues Defensive MOSS ADAMS LLP 25

26 PROFILING THE VICTIM MOSS ADAMS LLP 26

27 VICTIM ORGANIZATION TYPE FREQUENCY Type of Victim Organization % 28.5% 15.1% 10.8% 0% 20% Percent of Cases Private Company Public Company Government Not-For-Profit 40% MOSS ADAMS LLP 27

28 SIZE OF VICTIM ORGANIZATION FREQUENCY Number of Employees ,000+ 1,000-9,999 Percent of Cases 19.9% 27.9% % <100 0% 28.8% 10% 20% 30% MOSS ADAMS LLP 28

29 WATCH FOR CONDITIONS MOSS ADAMS LLP 29

30 FIRE - THREE CONDITIONS ARE PRESENT Fuel Heat Oxygen MOSS ADAMS LLP 30

31 FRAUD - THREE CONDITIONS ARE PRESENT Incentive / Pressure Personal financial problems Personal vices such as gambling, drugs, extensive debt, etc. Fraud I really need this money and I ll put it back when I get my paycheck I d rather have the company on my back than the IRS I just can t afford to lose everything my home, car, everything Lack of: Supervision and review Separation of duties Management approval System controls MOSS ADAMS LLP 31

32 DETECTION MOSS ADAMS LLP 32

33 Are you watching for it? Video MOSS ADAMS LLP 33

34 INITIAL DETECTION OF OCCUPATIONAL FRAUDS % Tip Management Review 16.00% Detection Method Internal Audit 14.10% By Accident 6.80% 6.60% 4.20% Account Reconcilliation Document Examination 3.00% External Audit 2.60% Surveillance/Monitoring 2.20% Notified by Police 1.10% IT Controls Confession 0.80% 0% 10% 20% 30% 40% 50% Percent of Cases MOSS ADAMS LLP 34

35 MEDIAN LOSS BY DETECTION METHOD 1,000,000 Detection Method Police (3%) Other (1.1%) 378,000 External Audit (3.3%) 370,000 Confession (1.5%) By Accident (7%) Tip (43.3%) Account Reconcilliation Management Review (14.6%) IT Controls (1.1%) Document Examination Internal Audit (14.4%) 225, , , , , , ,000 81,000 Percent of Cases MOSS ADAMS LLP 35

36 REPORTING Only 60% of victims reported the fraud o o o o o Fear of bad publicity Internal discipline sufficient Private settlement Too costly Lack of evidence 58% of the time there was no recovery from perpetrator MOSS ADAMS LLP 36

37 PREVENTION Internal Controls Specific Anti-Fraud Measures Perception is Prevention MOSS ADAMS LLP 37

38 DEFINITION OF INTERNAL CONTROL Internal Control is a process-effected by an entity s Board of Directors, management, and other personnel-designed to provide reasonable assurance regarding the achievement of objectives in the following categories: Reliability of financial reporting. Effectiveness and efficiency of operations. Compliance with applicable laws and regulations. MOSS ADAMS LLP 38

39 TYPES OF INTERNAL CONTROLS Preventative Detective Trust is not a control MOSS ADAMS LLP 39

40 SEGREGATE DUTIES The basic idea behind segregation is that no employee should be in a position to both perpetrate and to conceal fraudulent activity in the normal course of their duties. MOSS ADAMS LLP 40

41 INCOMPATIBLE DUTIES Custody of assets Authorization of transactions related to those assets Recording or reporting of related transactions MOSS ADAMS LLP 41

42 ANTI-FRAUD MEASURES IT STARTS AT THE TOP! Set the Tone at the Top Establish a Code of Conduct Maintain an enforced fraud and embezzlement policy MOSS ADAMS LLP 42

43 ANTI-FRAUD MEASURES The ACFE found that organizations that used antifraud measures, such as o o o o a fraud hotline internal audits surprise audits fraud awareness/ethics training had median fraud losses half the size of the losses for entities without these anti-fraud measures. MOSS ADAMS LLP 43

44 IMPACT OF HOTLINES 50.9% Tip 34.6% 0% 10% 20% Percent of Cases Organization With Hotlines Organization Without Hotlines 30% 40% 50% MOSS ADAMS LLP 44

45 ANTI-FRAUD MEASURES Banks statements mailed directly to owner home Periodic review of bank reconciliations o Numerically account for check sequence Positive Pay Mandatory vacations Mandatory duty rotation Employee Background Checks MOSS ADAMS LLP 45

46 ANTI-FRAUD MEASURES Offer an employee hot-line for tips and complaints Know financial key trends and indicators In-house or professional counseling for employees Internal audits Surprise spot audits Examine cancelled checks Hire a professional MOSS ADAMS LLP 46

47 WHAT IF WE SUSPECT FRAUD HAS OCCURRED? Be Careful! MOSS ADAMS LLP 47

48 WHAT IF WE SUSPECT FRAUD HAS OCCURRED? Contact legal counsel Contact your insurer Prepare action plan Deal with the alleged perpetrator Act quickly Know employer rights Know employee rights Secure data Remember the Iceberg Principle MOSS ADAMS LLP 48

49 COMMON EXCUSES We trust our employees Our employees have been with us for a long time and would never do that; they re like family We don t need a hotline, we have an open door policy MOSS ADAMS LLP 49

50 THANK YOU! Jeff Dieleman, CPA Partner Moss Adams LLP QUESTIONS? (509) MOSS ADAMS LLP 50

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