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„Soll an Haben“

„Soll an Haben“. WCHC Round 2 - Fraud. Sönke Erfkamp, Jonathan Bernwieser, Florian Ruppert, Moritz Pfeiffer. Improvements compared to Round 1 Lessons L earned and remarks from Praxis-Partner. Data. Ease of Detection. Involved Users. Realism. Documentation. Coordination.

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„Soll an Haben“

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  1. „Soll an Haben“ WCHC Round 2 - Fraud Sönke Erfkamp, Jonathan Bernwieser, Florian Ruppert, Moritz Pfeiffer

  2. Improvementscomparedto Round 1LessonsLearnedandremarksfrom Praxis-Partner Data Ease of Detection InvolvedUsers Realism Documentation Coordination Fraud Complexity Realism "Soll an Haben" - WCHC Round 2

  3. Company Setup for Round 2 • 4 Departments with 2 userseach • Production • Purchasing • Warehouse • Accounting • 10 newvendors („Asia Expansion“) • 8 withforeigncurrency JPY (Japan) • 1 withforeigncurrency HTG (Haiti) • 1 withforeigncurrency FID (Fidschi) "Soll an Haben" - WCHC Round 2

  4. The Frauds Case A Case C Case B Master Data Exchange-Rate Master Data Exchange-Rate Master Data Exchange-Rate Vendor Vendor Vendor Material Material Material Purchase to Pay Process Purchase Requisition Purchase to Pay Process Purchase Requisition Purchase to Pay Process Purchase Requisition Purchase Order Purchase Order Purchase Order Goods Receipt Goods Receipt Goods Receipt Invoice Receipt Invoice Receipt Invoice Receipt Outpayment Outpayment Outpayment "Soll an Haben" - WCHC Round 2

  5. The Frauds Case A General Idea: Order a good in foreign currency and tweak the exchange rate to the house currency in order to increase the amount of paid money to your complice vendor. Our Implementation: The employee Paul Seiboldt (PSEIBOLDT) orders goods at vendor BASINGA with currency JPY and manipulates the exchange rate downwards (JPY is now worth less than in reality). Therefore the vendor gets paid more JPY than he should. Master Data Exchange-Rate Vendor Material Purchase to Pay Process Purchase Requisition Purchase Order Goods Receipt Invoice Receipt Outpayment "Soll an Haben" - WCHC Round 2

  6. The Frauds Case B General Idea: Wait for purchases in foreign currency at your complice vendor. After identifying an corresponding invoice in house currency, issue an outpayment with a manipulated exchange rate. Our Implementation: The employee Konstantin Weidner(KWEIDNER) manipulates the exchange rate for an outpayment to vendor MEIERA downwards (JPY is now worth less than usual) in EUR. The purchase order was created in JPY. Master Data Exchange-Rate Vendor Material Purchase to Pay Process Purchase Requisition Purchase Order Goods Receipt Invoice Receipt Outpayment "Soll an Haben" - WCHC Round 2

  7. The Frauds Case C General Idea: Create a manipulatednewexchange rate for a not yetexistantcurrency pair. Order goodsat a complicevendor, whousesthecurrency. Our Implementation: The employee Andreas Kühfuss (AKUEHFUSS) creates a new exchange rate for EUR <-> HTG (1<->613 instead of 1<->61,3) and orders goods at his complice vendor with currency HTG. Master Data Exchange-Rate Vendor Material Purchase to Pay Process Purchase Requisition Purchase Order Goods Receipt Invoice Receipt Outpayment "Soll an Haben" - WCHC Round 2

  8. What‘sthedamage? Case A: 3697,51-3599,79 = 97,71 EUR Case B: 1.186.683-1.155.405,43 = 31.277,57 JPY = 229,46 EUR Case C: 84.711.621,00-8.471.162,10 = 76.240.458,9 HTG = 1.241.887,23 1.242.214,40 EUR "Soll an Haben" - WCHC Round 2

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