Amashishini amancinci athatyelwa kakhulu ekulahlekeni kobukhoboka ngabasebenzi. Esinye isizathu kukuba abasebenzi bavame ukwenza imisebenzi emininzi ngokungapheleli.
Umzekelo ngumgcini-ncwadi olawula iingxelo ezifunyenweyo , iikhompyutyala ezihlawulwayo, kunye nokuxolelana kwenyanga. Isizathu sesibini kukuba iinkampani ezininzi ezincinci zilawule ukulawula okuyisiseko ukukhusela ukukhwabanisa okufana nokuhlolwa kweengxowa-mali okanye uphando lwangaphandle lwangaphandle. Okwesithathu, abanikazi bancinci bancinci banokuthembela kakhulu kubaqeshwa abakhulu kwaye banqwenela ukuvuma iimpawu zokungathembeki.
Iintlobo zoBhoba beCash
I-Association of Exhibers Examiners (ACFE) ikhankanya iintlobo ezintathu zokuba utywala : ukukhwabanisa, i-larceny yemali, kunye nokuhlawula okukhohlakeleyo. Ukukhwabanisa kunye ne-cash larceny kubandakanya ukubiwa kweeirisiti zemali, oko kuthetha intsingiselo yemali ephuma kwi shishini. Ukuhlawula okukhohlakeleyo kubandakanya ukwebiwa kwemali ephuma kumashishini ngendlela yeentlawulo.
Ukukhwela
Ukukhwela ngokukhawuleza kubhekisela kulwabiwo lwemali engakangenanga kwinkqubo yomphicothi yomqeshi. Ubusela bungenzeka kwirejista yemali okanye kwindawo yokuthengisa ngokuqhelekileyo.
Umzekelo, umthengi wenza ukuthenga usebenzisa imali. Iipokethi zempesheni imali kwaye azange zithengise ukuthenga kwirejista yemali. Umnini-shishini akaqapheli ubusela ngoba akukho rekhodi yentengiso. Umqeshwa unako ukufaka isahlulo sokuthengisa kunye nokufaka ipokothini intsalela. Ngokomzekelo, umqeshwa uqokelela i-$ 10 kumthengi kwaye unamathengisa i-$ 5 yentengiso.
Ugcina i $ 5 esele.
Abasebenzi abasebenza ngexesha lexesha elide-nje njengobusuku bobusuku bavame ukulawulwa ngaphantsi kwalabo basebenzayo ngexesha leentsuku eziqhelekileyo zoshishino. Kwakunjalo nabathengisi bangaphandle, abasebenzi basekude, kunye nabanye abasebenzi abasebenza kude nommandla oyintloko. Kulaba basebenzi, ukucoca ngokuqhelekileyo kubakho ubugebengu bamathuba.
Ukuhlaziya ikwabandakanya ukubiwa kweentlola. Ngokomzekelo, izigulane zeposi zihlola iofisi yamazinyo kwiinkonzo eziye zazifumana. Umqeshwa weeofisi weezinyo ubeka ezinye zeetekisi kwiakhawunti yakhe esikhundleni seakhawunti yomqeshi wakhe. Ukuhlolwa okushiyekanga akuzange kungene kwi-accounting system yomqeshi ukwenzela ukuba umqeshi akwazi ukuba afunyenwe.
Cash Larceny
I-cash larceny ibhekisela ekutsaleni kwemali emva kokuba ibhaliswe kwiincwadi zomqeshi. I-Larcen kunzima ukuyifihla ngaphezu kokucoca ngenxa yokuba imali ebiwe ibhaliswe kwi-accounting system yomqeshi. Umzekelo we-larceny ngubusela bemali esuka kwikharkethi yemali emva kokuba umqeshwa ahlawule ukuthengiswa. Umqeshwa angaphinda azame ukumboza iingoma zakhe ngecebo lokubhalisa imali (kuxutyushwa ngezantsi). Unako ukudala imali yokubuyiselwa imali engekho, ukungabikho ukuthengiswa, okanye ukuguqula okanye ukutshabalalisa i-rejista yemali.
Ukuhlawula okukhohlakeleyo
Njengentengo yekheshi, ukuhlawulwa kobuqhetseba kubandakanya ukubiwa kwemali ebhaliweyo kwiincwadi zeqashi. Umqeshwa usebenzisa isikhundla sakhe sokukhulula imali ngenjongo engagunyazisiweyo ngumqeshi.
I-ACFE ibonakalisa iintlobo ezintlanu zokuhlawula okukhohlisayo.
- Hlola iTampering. Umqeshwa udala isheke lokukhwabanisa okanye utshintshile umntu okhoyo ukuba ancede. Ngokomzekelo, umsebenzi uguqula isheke kumthengi, atshintshe igama lomqeshi negama lakhe njenge-payee. Umqeshwa ke ubeka isheke kwiakhawunti yakhe.
- Iimpawu zeeRejista zeCash. Umqeshwa uthatha imali evela kwirejista ngokuzithengisa ukuthengiswa kwangaphambili okanye ukudala imali yokubuyisela imali.
- Amaqhinga okuhlawula . Olu hlobo lobuqhetseba luquka uxwebhu lokukhohlisa olufana ne-oda lokuthenga okanye i-invoyisi. Umqeshwa udala idokisi yamanga aze aphephe isheke. Uyakhupha isheke okanye uyifake kwi-akhawunti yakho.
- Iimpawu zokuThumela iindleko. Abasebenzi abaninzi benza ubuqhetseba ngokukhohlisa iindleko zoshishino. Baya kufaka iindleko zabo njengeendleko zoshishino okanye bafake imali echithwayo. Abanye baya kufaka iindleko ezifanayo rhoqo.
- Payroll Schemes. Abasebenzi beeNkonzo zokuhlawula bangakhohlisa iirekhodi zokuhlawula, amaxesha okanye amaxwebhu athile. Abasebenzi bangadala abasebenzi abakhohlakeleyo, bafekise ama-commissions, okanye batshintshe umvuzo okanye inani leeyure ezisebenzayo.
Umshuwalense
Ubusela benkcitho ngumqeshwa abuhlanganiswa nomgaqo-nkqubo wepropati oqhelekileyo. Kukho izizathu ezibini zezi. Okokuqala, imali ayifanelekanga njengepropati ehlanganisiweyo. Imigaqo-nkqubo engabandakanyi i-akhawunti, iibhidi, imali, amanqaku, kunye nemali okanye izitokethi phantsi kweenkcazo zepropati ekhutshiwe . Okwesibini, imigaqo-nkqubo ingabandakanyi ukulahleka okanye umonakalo obangelwa ngumntu ongathembekiyo okanye olwaphulo mthetho owenziwa ngumqeshwa (kuquka nabasebenzi abesikhashana okanye abasebenzi baseburhulumenteni ).
Ukukhusela inkampani yakho malunga nokubiwa kwemali ngabaqeshwa unokuthenga ukuthengwa kwebaqashi abasebenzi (okubizwa ngokuba ngumsebenzi wokungathembeki komsebenzi). Le ngxelo ingafakwa kwipropati okanye ipakethi yepakethi ngokufomelwa okanye ifom yokukhusela.