EY2010年第11届全球欺诈调查新市场新挑战.pdf

Driving ethical growth — new markets, new challenges 11th Global Fraud Survey Contents 1 Foreword 2 Executive summary 4 Our findings I. Doing more with less II. Moving out of recession and into growth III. CFO and board IV. Legal V. Compliance officers VI. Internal audit 28 Conclusion — coordination, compliance and growth 29 Survey approach 31 Contact information Driving ethical growth — new markets, new challenges Foreword Having managed through the financial crisis of the With these issues in mind, Ernst Young undertook the 11th last two years, many companies are beginning to Global Fraud Survey. We sought out chief financial officers focus on growth. Achieving growth often means (CFOs) and heads of internal audit, legal and compliance to get their views on how companies are managing the risks planning expansion into new international markets associated with fraud, bribery and corruption. More than or looking again at potential acquisition targets. 1,400 interviews were conducted in 36 countries, and the Both of these may mean doing business in new results make for important reading. geographies, some of which may bring particular Despite the significant time and money already spent by many fraud, bribery and corruption risks. Establishing a companies, our respondents’ confidence in the effectiveness and robust compliance environment to mitigate these level of adherence to internal compliance programs varied widely, risks requires real investment — in leadership time, both by geography and role. None of the functions interviewed