在宾夕法尼亚镇失窃的532 000多美元突出显示,在例行审计中发现欺诈行为失败。
Over $532,000 stolen in Pennsylvania town highlights failures in routine audits to detect fraud.
来自宾夕法尼亚州格雷格镇的532 000多美元的盗窃案突出表明了常规审计在发现欺诈方面的局限性。
A theft of over $532,000 from Gregg Township, Pennsylvania, highlights the limitations of routine audits in detecting fraud.
尽管进行了年度审计,但这次盗窃事件五年来一直未被发现,而年度审计的目的不是要发现欺诈行为。
The theft went undetected for five years despite annual audits, which are not designed to catch fraud.
法医审计可以查明欺诈行为,而且更为有效,审计费用昂贵,不需要。
Forensic audits, which can identify fraud and are more effective, are costly and not required.
专家们建议在工作人员之间分离职责,并让当选领导人公开审查费用,以防止此类欺诈。
Experts suggest separating duties among staff and having elected leaders publicly review expenses to prevent such fraud.