News Editor Under Trump, U.S. Dismantles Crypto Crackdown Going case by case, regulators have halted investigations and withdrawn or paused lawsuits against top crypto companies and their executives.... Compliance Cultural And Creative Industries Fraud
News Editor Why did Trump just establish a crypto strategic reserve? The reserve will hold cryptocurrency forfeited to the government in criminal or civil proceedings, said the White House.... Blockchain-Based Verification Mechanism Compliance Fraud Fraudulent Activities Fraudulent Practices Risk 區塊鏈
News Editor US charges Chinese hackers who targeted dissidents The Justice Department said Chinese agencies paid as much as $75,000 (£58,200) for each hacked email inbox.... Fraud Fraudulent Activities Fraudulent Practices Gdpr Compliance Gdpr Principles
James Huang 發現跡象第三部分:實用紅旗& 「嗅覺測試」 (「實戰篇」) 反常即為妖 最後這一部分的重點在於實際操作上的紅旗,這些紅旗通常會伴隨著財務操控。除了分析財務報表(現金流量、AR/AP 等)之外,還要尋找在營運上看似「不正常」的事情(「反常即為妖」- 異常意味著麻煩)。主要跡象包括:大筆現金交易、不尋常的現金流方向 (例如,付款給客戶)、業務範圍突然劇變、新合作夥伴無法解釋的主導地位、支付預付款卻從未收到貨物、過度陳舊的存貨、專案成本在完成後仍被資本化、供應商... Cooking The Books Financial Cheating Financial Statement Manipulation Fraud Fraudulent Practices Venture Capital Market
James Huang 發現跡象第二部分:財務報告中的高級紅旗(「做數」)。 TL;DR: 此後續文章將深入探討如何識別受操控的財務報表。雖然削減成本可以誇大利潤,但複雜的詐欺通常涉及透過與空殼公司進行循環交易來創造 虛假收入 ,以建立更可信的成長故事。密切注意應收帳款 (AR) - 如果虛假利潤未被掩蓋或資金被抽走,應收帳款就會膨脹。當高應收帳款突然下降,而固定資產 (PP&E) 或長期投資卻可疑地飆升時,就會亮起紅燈,顯示有人試圖隱藏誇大的應收帳款。最後,這些計劃往往會... Business Costs Cooking The Books Financial Cheating Financial Statement Manipulation Fraud Fraudulent Practices Venture Capital Market
James Huang 發現跡象:瞭解財務報表如何被操控(以及為什麼您需要知道) TL;DR: 這篇文章不是「偽造帳目」的指南 - 那是法務會計師的工作。相反,它是關於裝備您發現財務報告中的潛在紅旗。經理人可能會為了個人利益(花紅、期權價值)或公司利益(併購、貸款)而竄改財務資料(「做數」)。主要的警示跡象包括:儘管銷售額上升,但佣金率卻在下降;隱藏的開支變相成為資產;銷售未付款天數(DSO)飆升;同時持有高現金 和 高債務;利潤和現金流趨勢背離;銷售額增長卻沒有相應的成本上升... Cooking The Books Financial Cheating Financial Statement Manipulation Fraud Fraudulent Activities Fraudulent Practices Intellectual Property Start A Business Venture Capital Market