Fraud can be classified according to different standards. Usually, according to the different subjects of fraud, that is, the identity of fraudsters, fraud is divided into management fraud and non-management fraud. This classification is conducive to in-depth analysis of the root causes of fraud and finding effective methods to prevent fraud.
1, managing fraud
Refers to the fraud planned by the management, mainly manifested in financial statement fraud. Similar to management fraud, there is also an indistinguishable concept of earnings management, the essence of which is that because accounting standards leave a large room for judgment, company managers can choose accounting policies that maximize their own utility or company value.
Although both of them are attempted and intentional actions of management, and they can use their professional judgment to achieve their goals, they are essentially different: management fraud is a kind of fraud that violates generally accepted accounting principles, while earnings management is a management method that does not violate generally accepted accounting principles.
2. Non-management fraud
Also known as employee fraud, it refers to the illegal behavior that employees in enterprises use various loopholes in internal control to embezzle, steal or misappropriate property by altering or forging documents and account books, which is often manifested as stealing cash or other assets by themselves.
Manipulation analysis
1. In accounting information, it is mainly manifested in the deliberate use of improper accounting policies to cover up the truth; Altering or tampering with the original vouchers, not recording and accounting according to the actual business; Change the recognition standard or measurement method of accounting elements at will, fabricate false income or conceal income.
2. In terms of property, it is mainly manifested in taking advantage of the position close to property and encroaching on various assets through collusion transfer, theft and misappropriation.
3. In the aspect of information management system, it shows intelligent characteristics, mainly in the use of technical attacks, such as decoding programs and passwords; Tampering with input data; Modify the software program; Virus, monitoring, remote control, etc. , in order to bypass or cancel the hardware and software access control mechanism to enter the computer system, modify and steal data and information.