As business owners, reliance on employees 和 vendors to help your 经销商 跑得平稳是正常的. Sometimes, those vendors 和 individuals take advantage of situations to increase their profits. Vendor fraud involves payments made to actual or fictitious vendors for personal gain. It is a lucrative industry that can take tens to hundreds of thous和s of dollars off your bottom line.
卖方欺诈的种类
There is a good chance your 经销商 has experienced some form of vendor fraud. While there are many types, most often, vendor fraud falls into the following three categories:
- Internal employee fraud (Example: Employee creates a fictitious vendor 和 bills for warranty work as that vendor, 然后收取货款).
- Outside vendor fraud (Example: Vendor falsifies purchase price by creating a fictitious supplier, allowing them to increase their mark up on the part).
- Collusion between an internal employee 和 outside vendor (Example: Employees receiving kickbacks for using specific vendors instead of finding the best priced/quality suppliers).
尽量减少供应商欺诈的风险
Above are just a few examples of dozens of potential scenarios that could cost your 经销商 money. Consider just how easy it would be to overlook a slight price increase or third-party invoice at first glance. The good news is that internal controls can help prevent skimming or straight-out fraudulent invoices.
- Regular vendor 审计s will allow your organization to dig into contracts 和 invoices 和 ensure everything is straightforward 和 aboveboard. While annual financial statement 审计s may take place, they are not necessarily going to catch issues of vendor fraud as that is not their purpose. When completing a vendor 审计, be sure to:
a. 检查任何税务申报 1099年形成’s sent to your employees for ‘咨询 fees.’
b. Review freight invoices for unbilled 和 undelivered merch和ise.
c. 看看与供应商相关的交易.
d. Review invoices as compared to the original contract signed.
e. Visit vendor facilities to make sure they exist.
f. Consider working with a Certified Fraud Examiner. - Establishing a thorough process for vetting 和 approving vendors allows management to underst和 potential concerns before signing any contracts. 这可能包括
a. Building a right-to-审计 clause into contracts as a st和ard practice.
b. Creating a Request for Information (RFI) that outlines the types of vendors you’re looking for, 你需要什么提供, 你想保持的单价, 以及交付时间表.
c. Asking employees for any feedback on vendors they have worked with in the past.
d. 组织供应商, including the information you have collected 和 where they are in the approval process so that all information is in one easy-to-locate spot.
e. Considering a software system for managing approved vendors.
While it may be easier to stick to how things have always been done, spending the time to put controls in place to prevent potential instances of vendor fraud is a necessary practice for protecting the 经销商. If you need assistance building out or implementing the processes, or even conducting a thorough 审计 of your vendors, reach out to our team of professionals today.
For more information, contact Keith Laudenberger using our 网上联络表格.
委员,葡京会手机app下载 & 老葡京手机app(老葡京手机app) is a professional services firm delivering tax, accounting 和 business advisory expertise throughout the Mid-Atlantic region from offices in 马里兰州贝塞斯达 和 华盛顿特区.
