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Chapter 4: Cash Larceny

Chapter 4: Cash Larceny . Cash Larceny . 45 cash larceny cases were reported, with a median loss of $22,000. Larceny is the least common of the three major cash misappropriation categories. Pencurian adalah terkecil dari tiga kategori penggelapan tunai yang utama.

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Chapter 4: Cash Larceny

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  1. Chapter 4: Cash Larceny

  2. Cash Larceny • 45 cash larceny cases were reported, with a median loss of $22,000. • Larceny is the least common of the three major cash misappropriation categories. • Pencurian adalah terkecil dari tiga kategoripenggelapan tunai yang utama. • 45 kasus-kasuspencuriantunaidilaporkan, dengansuatuangka median loss = $22,000

  3. What is Cash Larceny? • Definition: • Intentional taking • Of employer’s cash • Without employer’s consent • “Cash” includes currency and checks Definisi: • Pengambilan yang disengaja • Dari tunai pemberi kerja • Tanpa persetujuan pemberi kerja “-Tunai” termasuk uang kartal dan cek-cek

  4. Cash Larceny v. Skimming • Skimming is theft of off-book funds • Cash larceny is theft of on-book funds • Cash larceny: • Less common than skimming • Less costly than skimming • Direct audit trail • Skimming adalah pencurian tidak tercatat • Cash Larency/pencurian tunai adalah pencurian dari dana yang tercatat Pencurian tunai: • Lebih sedikit dari skimming • Sedikit lebih mahal dibanding Skimming • Jejak audit langsung

  5. Cash Larceny Schemes • Theft of cash on hand • From cash register or cash box • Posted customer payments • Theft from the deposit Pencurian dari kas di tangan • Dari mesin kas atau kotak tunai • Pembayaran-pembayaran pelanggan yang diposkan Pencurian dari tempat penyimpanan

  6. Theft of Cash On Hand Concealing larceny of cash on hand • Unconcealed • Personal check in register • Reversing transactions (voids/refunds) • Alter cash counts • Destroy/alter transaction records Menembunyikan pencurian dari kas di tangan • Yang tidak disembunyikan • Cek pribadi di register • Membalikkan transaksi (voids/refunds) • Mengubah perhitungan kas • Merusak rekaman transaksi

  7. Cash Larceny from the Deposit • Perp usually in charge of daily deposit • Steal the currency, deposit the checks • Poor controls are the key • One person prepares/makes deposit, reconciles bank account • Failure to reconcile deposits/receipts • Deposit left unattended before going to bank • Perp biasanya yang bertanggung-jawab atas simpanan sehari-hari • Mencuri uang kartal, menyimpan cek-cek • Kendali yang lemah adalah kunci - Seseorang menyiapkan penimpanan, merekonsiliasi rekening bank - Kegagalan rekonsiliasi penerimaan - Menyimpantanpa perhatian sebelum ke bank

  8. Concealing Larceny from the Deposit • Deposit lapping • Steal Day 1 deposits • Cover with subsequent receipts • Deposits in transit • Missing money carried on books as “deposits in transit” • Pengalihan setoran - Mencuri sehari setoran - Menutupi dengan uang masuk yang berikut • Simpanan dalam perjalanan - Uang yang lepas dari pembukuan diperlakukan “simpanan dalam perjalanan”

  9. Cash Larceny - Countermeasures • Investigate shortages in cash drawers, deposits, etc. • Investigate missing or altered sales records • Have two people independently verify deposits on bank statement to postings in general ledger • Maintain and review daily cash availability amounts • Selidiki selisih2 tunai penarikan, pemimpanan, dll. • Selidiki yang hilang atau penjualan yg catatanya berubah • Milikilah dua orang bebas yg memverifikasi setorandalam lap . Bank untuk mempostingnya dalam GL. • Review dan jaga ketersediaan jumlah kas harian

  10. Cash Larceny - Countermeasures • Have deposits delivered to bank under dual control • If fraud suspected, verify deposit prior to dispatch without suspect’s knowledge; then contact bank to confirm that deposit was made • Have deposits made in night drop, verify at beginning of next day • Make sure deposits in transit are first items to clear on next statement • Menyimpan ke bank di bawah kendali yg rangkap • Jika penipuan dicurigai, memverifikasi setoran sebelum pengiriman tanpa pengetahuan orang yang dicurigai; lalu menghubungi bank untuk mengkonfirmasikan bahwa setoran dilakukan • Setoran bertepatan malam hari,agar memverifikasi pada awal hari berikut • Pastikan simpanan dalam perjalanan mrpk materi pertama untuk jelas di laporan keuangan yang berikutnya

  11. Cash Larceny Controls Separate the following duties: • Cash receipts • Cash counts • Bank deposits • Deposit receipt reconciliation • Bank reconciliation • Posting deposits • Cash disbursements Pisahkan tugas-tugas yang berikut: • Penerima kas, Perhitungan kas , Deposit bank, Pendamaian tanda terima deposito, Rekonsiliasi bank, memposting penerimaan, Pembayaran tunai

  12. Cash Larceny Controls • Surprise cash counts • Review check and cash composition of daily bank deposit • Review timeliness of deposits from locations to central treasurer function • Observe cash receipting operations at all points of entry • Perhitungan kas dadakan • Memeriksa komposisi cek dan kas dalam setoran sehari-hari • Mereview Ketepatan waktu dari setorani ke fungsi bendahara pusat • Amati operasi pemberian kwitansi tunai ditempat masuknya

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