Accounts payable fraud is a prevalent type of deception that targets a company’s accounts payable department, which is responsible for managing payments to suppliers 和 vendors. This form of fraud can be perpetrated in various ways: internally by employees, 外部供应商, 两者之间的协作或, 越来越多地, 目的是转移资金的外部机构. 为了解决这个问题, it’s essential to establish robust internal controls 和 effective verification processes.
了解ACH和支票欺诈风险
ACH欺诈风险
ACH fraud typically involves the unauthorized redirection of funds due to compromised banking information. This often occurs through spoofed emails where fraudsters impersonate legitimate vendors or senior executives, 要求更新ACH付款细节. 这些邮件看起来非常真实, mirroring the email addresses or logos of the legitimate party, thus easily deceiving employees who may fail to verify the change through alternative communication channels. 另一种常见的策略包括网络钓鱼计划, where bad actors send an invoice that appears to be from a supplier. Once an individual clicks a link or opens the file, the attacker gains access to the system 和 can steal valuable information. 另外, ACH fraud can occur if an employee uses their employer’s account information to open a personal credit card, 进一步危及财务安全.
支票欺诈风险
检查, unlike ACH transactions which benefit from multiple layers of digital security, are physically tangible 和 thus more susceptible to fraud. 清洗支票等方法, where a stolen check is chemically treated to alter the payee 和 amount, 利用此漏洞. 例如, a check mailed to a vendor could be intercepted or stolen, allowing a fraudster to erase 和 rewrite the check for a different amount or recipient. The physical h和ling of checks by various parties before deposit makes them particularly prone to such fraud.
防止欺诈策略
To strengthen accounts payable processes, consider the following key strategies:
1. 职责分工: 实现 multiple approvals 和 division of responsibility in both ACH 和 check processes to create a system of checks 和 balances. By segregating the tasks of approving vendor invoices, 授权付款和发送付款, organizations reduce the opportunity for individuals to commit fraud or make unauthorized payments.
2. 变更的验证: Validate any changes in banking information for ACH transactions through verbal communication (in person or by telephone) with a known contact. It is critical to use a phone number from an independent source rather than the email through which the ACH changes were requested. 为检查, 对改变保持警觉, 通过已知直接与发送方验证, 安全通道.
3. 积极的支付: 实现 积极的支付, a service provided by banks that cross-references the account number, check number 和 dollar amount of each presented check against a list of checks previously authorized 和 issued by your organization. 差异被标记以供审查, offering an extra layer of defense against altered, 伪造或未经授权的交易. ACH交易, 积极的支付 allows the creation of filter lists for pre-authorized electronic payments.
4. 加强保安措施: 在支票上使用安全功能, 比如水印或微缩印刷, 和 adopt multi-factor authentication 和 encryption for initiating electronic transactions.
5. 教育员工: Train employees to recognize signs of fraud 和 adhere to secure protocols, 如核对ACH明细, 显著降低欺诈风险.
6. 定期对账和审计: Conduct periodic reviews of payment records 和 regular 审计s to detect inconsistencies 和 identify potential vulnerabilities.
结论
Both electronic payments 和 checks are susceptible to distinct types of fraud. The key to prevention lies in establishing 和 maintaining strong internal controls, secure verification processes 和 a culture of education 和 awareness within your organization. 通过采取这些措施, you can better protect assets against financial fraud 和 safeguard the integrity of accounts payable processes. For expert guidance on accounts payable controls, 老葡京手机app’s 会计顾问小组 是来帮忙的. We are committed to secure, effective environments for your financial operations.
For more information, contact Dominick Bellia via 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.
