Dɔwɔlawo ƒe Adzamezã alo Fetu Xɔxɔ ƒe Gbɔgbɔme Ametafatafa si Le Vevie Kekeɖenuŋu: Kpeɖodziwo Takpɔkpɔ Hafi Woawɔ Dzrem¶

Ne èkli nu le nudzrala LLC si mènya o ŋu le wò gakɔntawo ƒe fexexe ƒe nuŋlɔɖi me, de dzesi $18,000 ACH ƒe hatsotso ɣaɣla aɖe si kɔ wò gadzraɖoƒe si le dɔ wɔm ƒe gakɔnta me nuƒle ƒe sedede si sɔ manɔmee, alo ekpɔe dze sii esime agbalẽdzikpɔla, ɔfisdzikpɔla, alo dɔdzikpɔla si dzi nèka ɖo le gota le dɔ lém be yewonɔ dɔwɔƒea ƒe gaxɔgbalẽviwo ŋlɔm ɖe yewo ŋutɔ yewoƒe gaxɔgbalẽvi dzi alo xe fe na "dɔwɔla gbɔgbɔ" si meli o le fetu ƒe ŋkɔ me la nye nusi gblẽa nu le ame ŋu ganyawo ƒe alakpadada. Le Association of Certified Fraud Examiners (ACFE) Nyatakaka na Dukɔwo ƒe nya nu la, dɔwɔƒe ƒe ametafatafa ƒe ɖoɖo si wowɔna le mama dedie nu la nɔa anyi ɣleti 12 va ɖo 14, eye dɔwɔƒe suewo va ɖo gãwo bua nu geɖe le mama dedie nu si mesɔ o elabena zi geɖe la, dɔdzikpɔla ɖeka si dzi woka ɖo la kpɔa ŋusẽ ɖe check/ACH gɔmedzedze kple gadzraɖoƒewo ƒe dzadzraɖo ɣleti sia ɣleti siaa dzi.

MÈGA dze ŋgɔ dɔwɔla si ŋu wole ɖi kem le o, MÈGABIA wo be woana "numeɖeɖe" tso asitsatsa si ŋu ɖikeke le la ŋu o, eye MÈGAXƆA nu wo be agbalẽdzikpɔkpɔ aɖe le edzi yim vaseɖe esime nètu woƒe gadzraɖoƒe ƒe dzesiwo, ERP/QuickBooks admin access, kple forensic logs le ɖoɖoezizi me. Ne dzrewɔwɔ aɖe trɔ zu ŋɔdzinu ŋutɔŋutɔ alo ne dɔwɔla aɖe dze agbagba be yeaxɔ dɔwɔƒea alo dzroa teƒea, ʋua dɔwɔlawo yia dedienɔƒe eye nàƒo ka na wò nutoa me xexlẽdzesi kpata enumake (911 le United States kple Canada, 112 le Europa Dukɔwo ƒe Habɔbɔ bliboa me, 999 le United Kingdom; kpɔ wo katã xexlẽdzesi siwo wozãna kpata). Ne èdi dɔwɔƒewo ƒe dedienɔnɔ kple ganyawo ƒe nɔnɔme kpata siwo do ƒome kplii la, kpɔ fififi le dɔwɔƒe, fiase me fififi, kple ametafatafa le ememe, . dɔwɔlawo ɖeɖeɖa kple dɔwɔƒe ƒe dedienɔnɔ, kple hadomenyaʋiʋli, gadzraɖoƒe ɖola siwo nye alakpatɔ ƒe tsi si woɖena le wo ŋu, kple dɔwɔƒewo ƒe mɔxexeɖedɔa nu.

Wɔ esia fifia¶

1. Ðo ɖoɖoezizi le dɔwɔwɔ me 100 le alafa me eye MÈGA dze ŋgɔ amesi ŋu wole ɖi kem le kaba o. Dzedze ŋgɔ agbalẽdzikpɔla, agbalẽdzikpɔla, alo CFO le ɣeyiɣi si me nèkpɔ dɔlar 4,000 ƒe asitsatsa ɖeka si ŋu ɖikeke le lae nye vodada ɖeka kolia si xɔ asi wu ɖesiaɖe si asitsalagãwo wɔna. Le miniti 3 me tso nyabiase si do ŋgɔ na ɣeyiɣi si woɖo ɖi me ("Hey, nukae nye Apex Consulting ƒe fexexe sia?"), adzodala si tsi dzodzodzoe la age ɖe eme le didiƒe tso woƒe telefon alo kɔmpiuta dzi, adze $150,000 ka/ACH ƒe tsidzɔƒe mamlɛtɔ ɖeka gɔme, awɔ aʋatso alo agbugbɔ aƒo ƒu ɖe magazine me nuŋɔŋlɔ siwo me ameflunyawo le le QuickBooks/NetSuite me, atutu woƒe dɔwɔƒea ƒe kɔmpiutadziɖoɖo, eye wòaɖe ŋutilã me ɖaseɖiɖi ɖa stubs hafi do go le ʋɔtrua nu.
2. Lé wò Accounting Audit Log, Payroll Register, kple ɣleti 24 ƒe Gadzraɖoƒe Ŋuti Nyatakakawo ƒe ʋɔnudrɔ̃ƒe ƒe foto si mele haƒoha me o HAFI nàka asi zãla ƒe mɔɖeɖewo ŋu. Ge ɖe QuickBooks Online, Xero, NetSuite, alo Sage me tso dɔdzikpɔla ƒe mɔ̃ dzadzɛ aɖe dzi to Primary Admin akɔnta zazã me (le Stealth/Incognito nɔnɔme me evɔ mègagbugbɔ ame si ŋu wole ɖi kem le ƒe nyagbe ɣaɣla la ɖo haɖe o). Dɔdzikpɔkpɔ ƒe Nuŋlɔɖi blibo / Dɔwɔɖoɖo ƒe Mɔzɔzɔ (All Dates), Vendor Master Change Log (si fia gadzraɖoƒe ƒe mɔfiame/akɔnta ƒe xexlẽdzesi ƒe ɖɔɖɔɖowo), kple ɣleti 24 ƒe PDF gadzraɖoƒe ŋuti nyatakaka xoxowo kpe ɖe cheque ƒe ŋgɔgbe/megbe nɔnɔmetata siwo ŋu wokɔ ŋu tẽ tso gadzraɖoƒe ƒe ʋɔtrua nu yi ɖe gotagome ʋu si wotsɔ nya ɣaɣlawo ŋlɔ dzi.
3. Wɔ "Zero-Minute Bank + IT Lockout" le ɣeyiɣi ɖeka me tututu hafi nàtsɔ dɔwɔla la ade dɔdzikpɔkpɔ ƒe mɔkeke me. Wɔ ɖoɖo ɖe wò asitsagadzraɖoƒe ƒe gadzraɖoƒe ƒe ƒomedodo dzikpɔla kple wò IT dzikpɔla ŋu be woahe afɔɖeɖea le miniti ɖeka tututu me: (a) Te fli ɖe ame si ŋu wole ɖi kem le la ƒe gadzraɖoƒe ƒe gege ɖe Internet dzi, RSA/VIP xɔtuɖaŋu ƒe dzesi ŋutɔŋutɔ, ka/ACH gɔmedzedze ƒe gomenɔamesiwo, kple dɔwɔƒea me credit/debit cards, (b) Te fli ɖe OAuth/SSO session tokens siwo le dɔ wɔm le Microsoft 365 / Google Workspace me, © Ðe zãla la ɖa le QuickBooks/ERP kple Gusto/ADP/Paychex fetu ƒe xexlẽdzesi me, kple (d) Tɔ asi le adzɔge kplɔ̃ (VPN, AnyDesk, TeamViewer, LogMeIn, Chrome Remote Desktop) ŋu le woƒe ɔfis dɔwɔƒe si wowɔa dɔ le.
4. Recall or Stop-Payment any pending ACH batches, uncashed checks, or unauthorized wires in flight today. Ask your commercial banker to inspect the Pending Outgoing ACH Warehouse and Pending Wire Queue: under NACHA Operating Rules, an originating company can cancel or reverse an unauthorized or erroneous ACH credit batch before settlement, and if an unauthorized wire was sent within the last 24 to 72 hours, request an immediate SWIFT camt.056 Recall + FBI IC3 Recovery Asset Team (RAT) Freeze.
5. Preserve the suspect's physical office computer, smartphone, and desk contents without letting them "pack up their things" unsupervised. Never allow an employee suspected of financial fraud to return to their desk or sit at their computer after being notified of suspension. Keep their office workstation powered ON (or hibernated) and unplugged from the ethernet/Wi-Fi network so volatile RAM and open browser tabs are preserved for a Certified Fraud Examiner (CFE) or digital forensics specialist.
6. Notify your Commercial Crime / Employee Dishonesty (Fidelity Bond) insurance carrier and outside legal counsel within strict policy windows, before signing any "restitution repayment note" with the employee. CRITICAL INSURANCE TRAP: Almost every Commercial Crime Policy and Fidelity Bond contains an Automatic Termination as to Any Employee Clause and a Strict Proof-of-Loss Deadline (typically 60 to 120 days from discovery). Worse, if you privately accept a promissory note or partial repayment plan from the employee without the insurer's written consent, you can impair the insurer's subrogation rights and void your entire insurance claim.

Decision tree: From fraud discovery to bank freeze, forensic audit, and recovery¶

flowchart TD
    Start["Suspicious Check, Vendor ACH, Payroll Ghost, or Card Charge Discovered"] --> Silence["RULE 1: Do NOT confront or email the bookkeeper/controller yet"]
    Silence --> Snapshot["Phase 1 (Silent Evidence Capture): 1. Export QuickBooks/ERP Full Audit Log & Vendor Bank-Change History 2. Download 24 Months of Bank PDF Statements & Cleared Check Images 3. Preserve M365/Google Vault Emails"]

    Snapshot --> Lockout["Phase 2 (Synchronized Zero-Minute Lockout): 1. Bank: Revoke ACH/Wire Token, Freeze Cards, Enable Positive Pay 2. IT: Kill SSO/OAuth Sessions, Block VPN/AnyDesk, Lock Accounting & Payroll 3. Physical: Secure office PC"]

    Lockout --> InFlight{"Are fraudulent ACH batches, wires, or checks currently in flight?"}
    InFlight -->|"Yes: Sent within last 1 to 5 business days"| Clawback["1. Cancel queued ACH batches in bank portal 2. Transmit NACHA Reversal / UCC 4A Wire Recall 3. Place Stop-Payment on all uncashed check numbers"]
    InFlight -->|"No: Historical theft over months/years"| AuditScope["Phase 3 (Forensic Quantification under Attorney-Client Privilege): Have Counsel retain CPA / Certified Fraud Examiner (CFE) to audit all 5 fraud vectors"]

    Clawback --> AuditScope
    AuditScope --> Recovery["Phase 4 (4-Track Financial Recovery): 1. File Commercial Crime / Fidelity Bond Notice + Sworn Proof of Loss 2. File UCC 3-405 / 4-406 Check Forgery Claims against Bank 3. File Police/FBI Report 4. Amend IRS Form 941"]

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Phase 1: The 5 classic bookkeeper and controller embezzlement schemes (And where the evidence hides)¶

When you discover one fraudulent transaction, never assume it was a one-time mistake. According to ACFE forensic data, over 85 percent of occupational fraudsters use multiple overlapping schemes simultaneously. Before confronting anyone, silently check all five of these classic accounting vectors in your raw bank statements (never trust the reconciled register inside QuickBooks/ERP, because the bookkeeper can edit or delete the software ledger while the raw PDF bank statement from the bank cannot be altered).

Comparison of the 5 internal accounting fraud vectors and how perpetrators hide them in QuickBooks / ERP¶

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Akpa 2: "Zero-Minute" Gadzraɖoƒe, IT, kple Ŋutilã me Ʋuʋu ƒe Ðoɖo¶

Nukatae wòle be nàtu Gadzraɖoƒe, IT, kple Ŋutilã me Mɔɖeɖe le ɣeyiɣi ɖeka me hafi agblɔ nya ɖeka pɛ hã na dɔwɔla si wosusu be enye dɔwɔla? Elabena egbegbe alilikpo me akɔntabubu kple gadzraɖoƒe ƒe dɔwɔɖoɖowo nɔa gegem ɖe eme to dzesi siwo wotsɔna gbugbɔa nu yeyewo dzrana ɖo ɖaa dzi le dɔwɔla la ŋutɔ ƒe iPhone alo aƒeme kɔmpiuta dzi. Ne èxɔ woƒe ɔfis kɔmpiuta si wotsɔna ɖoa kplɔ̃ dzi gɔ̃ hã la, woate ŋu aɖe woƒe asitelefon le ʋutɔɖoƒea eye woatsɔ ka aɖo dɔlar 90,000 ɖe dɔwɔƒea ƒe gaxɔgbalẽvi me le sɛkɛnd 45 me negbe ɖe wowu gadzraɖoƒea ƒe dzesi gbã hafi.

Afɔɖeɖe ɖesiaɖe ƒe Ðoɖowɔɖi si Wowɔ Ðekae ƒe Ʋuʋu ƒe Dzesidegbalẽvi (Wɔe le Aɖabaƒoƒo 15 Me)¶

1. Asitsahabɔbɔ & Gadzraɖoƒe ƒe Mɔxexe (Aɖabaƒoƒo 0 vaseɖe 5) .¶

Call your dedicated Commercial Relationship Manager or walk into your bank branch with corporate resolution authority: - Delete/Suspend the Suspect's Online Banking User Profile & Mobile App Token: Instruct the bank to immediately terminate their online banking sub-user ID, revoke any physical RSA/Symantec hardware token, and invalidate all active mobile banking sessions. - Trɔ Account-Level Wire & ACH Dual-Control PINwo Katã: Kpɔ egbɔ be woate ŋu aɖe asi le zero outgoing ACH batches alo wires ŋu ame eve ƒe dɔdzikpɔla ƒe mɔɖeɖe manɔmee (Dual Control). - TƆ "Kpɔ Fetu Nyui" kple "ACH Fetu Nyui / ACH Debit Block": - Nu ka ta? Ne èɖe agbalẽdzikpɔla le dɔ me vɔ gɔ̃ hã la, wonya wò asitsatsa ƒe ɖaseɖigbalẽvi ƒe mɔfiame kple akɔntabubu ƒe xexlẽdzesi ɖe tame kokoko eye ɖewohĩ wofi gaxɔgbalẽvi ƒuƒluwo le gaxɔgbalẽvia ƒe megbe (le kpɔɖeŋu me, wohe Check #4590 tso aɖaka la te ale be màde dzesii be ebu o). - Ne èwɔ Check Positive Pay ŋudɔ la, ekpɔa egbɔ be gadzraɖoƒea gbe cheque ɖesiaɖe si wotsɔ ɖo ŋkume hena fexexe la le eɖokui si negbe ɖe eƒe Check Xexlẽdzesi, Dollar Ga home, kple Fetuxɔla ƒe Ŋkɔ tututu sɔ kple issue file si nèda ɖe Internet dzi. - ACH Debit Block / Filter ƒe dɔwɔwɔ xea mɔ na dɔwɔla tsãtɔ be wòagazã wò gadzraɖoƒe ƒe mɔfiame/akɔnta xexlẽdzesi atsɔ axe woawo ŋutɔ ƒe American Express ƒe fe alo aƒe ƒe fe to Internet dzi o. Ne dɔwɔla la ƒe gaxɔgbalẽvi ƒuƒluwo alo ACH ƒe mɔnu deto nɔ esi la, bia tso gadzraɖoƒea si be wòatrɔ wò ayi dɔwɔwɔ ƒe akɔntabubu ƒe xexlẽdzesi yeye ŋutɔ dzi esime nèle akɔnta xoxoa ɖom ɖe "Deposits Only / Zero-Balance Post-No-Debits."

2. IT, Dzesidede Ame, Kple Adzɔge Ʋĩ ƒe Mɔɖeɖe (Aɖabaƒoƒo 5 vaseɖe 10) .¶

Na wò IT dzikpɔla nawɔ sedede siawo tututu le ɣeyiɣi ɖeka me: - Wu Active Cloud Identity Sessions (Menye Password Reset Ko O): Le Microsoft Entra ID (Office 365) alo Google Workspace Admin me la, gbugbɔ ɖo zãla ƒe password, tutu woƒe MFA dɔwɔnu siwo woŋlɔ ŋkɔ na, EYE zi "Revoke All Active Sessions / Sign Out of All Devices" ale be woatsɔ OAuth dzesiwo adzra ɖo ɖe woƒe ame ŋutɔ ƒe telefon kple aƒeme browser die dzi enumake. - Di Rogue Remote-Access Backdoors le Office PC dzi eye nàɖe wo ɖa: Adzodalawo tsɔa kɔmpiutadziɖoɖo siwo wozãna le adzɔge ʋĩi (AnyDesk, TeamViewer, LogMeIn, Chrome Remote Desktop, RustDesk, ScreenConnect, alo GoToMyPC) dea woƒe ɔfis kɔmpiuta dzi edziedzi ale be woate ŋu aƒo ka na ɔfis PC tso aƒeme le ŋdi ga 2:00 me evɔ womato eme o dɔwɔƒe ƒe VPN. Ðe ɔfis kɔmpiuta ƒe Ethernet ka eye nàtsi eƒe Wi-Fi enumake (esi nèle kɔmpiutaa gblẽm be wòanɔ ON hena ʋɔnudrɔ̃ƒe ƒe nɔnɔmetatawo ɖeɖe). - Audit Email Auto-Forwarding and Inbox Hide Rules: Before leaving, embezzlers frequently create an Inbox Rule in Outlook or Gmail that automatically forwards emails from the bank, IRS, or external CPA to their personal @gmail.com account and immediately deletes the email from the company inbox (Move to RSS Feeds / Trash) eyata mèkpɔa gadzraɖoƒewo ƒe ametafatafa ƒe nuxlɔ̃amewo gbeɖe o. Le ŋku ɖe eŋu Settings -> Mail -> Rules kple Forwarding le agbalẽdzikpɔla ƒe lɛtaɖaka kple wò ŋutɔ wò dɔdzikpɔla ƒe lɛtaɖaka siaa dzi (ne agbalẽdzikpɔla la ƒe amedɔdɔ ƒe mɔnukpɔkpɔ le wò e-mail dzi). - Te fli ɖe Ame Etɔ̃lia ƒe Ganyawo ƒe Nyatakakadzraɖoƒewo ƒe Mɔɖeɖe: Ðe zãla ƒe gege ɖe eme ɖa le QuickBooks/NetSuite/Xero, Gusto/ADP/Paychex, Bill.com, Ramp/Brex/Divvy, Stripe/Square/PayPal, Amazon Business, kple dukɔa ƒe adzɔxexe ƒe nyatakakadzraɖoƒewo.

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Akpa 3: Ʋɔnudrɔ̃nyawo Ŋuti Numekuku ƒe Ðoɖowɔwɔ le Senyala-Asitsalawo ƒe Mɔnukpɔkpɔ te¶

Hafi nàhaya Dukɔa ƒe Akɔntanyala si Ŋu Ðaseɖigbalẽ Le (CPA) alo Ametafatafa Ŋuti Numekula si Ŋu Ðaseɖigbalẽ Le (CFE) be wòabu ga home si wofi la, na wò dɔwɔƒe ƒe nyaʋiʋli ƒe senyala si le egodo nade asi ŋugbedodogbalẽa te si alé ʋɔnudrɔ̃ƒe ƒe akɔntanyala la ɖe asi ("Kovel Ðoɖo" le United States v. Kovel, 296 F.2d 918) te. - Nusitae Esia Le Vevie: Ne èhaya akɔntanyala tẽ evɔ mèɖo mɔ ɖe dɔa ŋu to senyalawo dzi o la, agbalẽ siwo katã woŋlɔ ɖi, e-mail, kple agbalẽdzikpɔkpɔ ŋuti nufiafia gbãtɔ siwo akɔntanyala la wɔ la nye dɔwɔla tsãtɔ ƒe senyala si ʋlia eta la ate ŋu ake ɖe wo ŋu ne dɔwɔla la tsɔ nya ɖe ŋuwò be èdzudzɔ dɔa wɔwɔ madzemadzee alo tsɔ ŋkɔ gbegblẽ na wò. Ne senyalawo ƒe senyala si le egodo lé ʋɔnudrɔ̃ƒe ƒe akɔntanyala la ɖe asi be wòakpe asi ɖe senyawo ŋuti aɖaŋuɖoɖo nana ŋu le mɔkpɔkpɔ na nyaʋiʋli me la, Senyala-Asitsalawo ƒe Mɔnukpɔkpɔ kple Senyala ƒe Dɔwɔwɔ-Nuwɔna ƒe Nufiafia kpɔa ʋɔnudrɔ̃ƒe ƒe dɔwɔwɔ ƒe nuwɔna ta.

Alesi woakpɔ "QuickBooks / ERP Audit Log" ta hafi ame aɖe naka asi agbalẽawo ŋu¶

Le QuickBooks Online, QuickBooks Desktop, Xero, kple NetSuite me la, ɣesiaɣi si zãla aɖe awɔ cheque, atrɔ asi le fexela ƒe ŋkɔ ŋu, ate fli ɖe adzɔxegbalẽvi aɖe me, alo atutu asitsatsa aɖe ɖa la, ɖoɖoa ŋlɔa nya si womate ŋu atrɔ o ɖe Audit Log / Audit Trail la me: 1. MÈGAɖe mɔ na wò agbalẽdzikpɔla si axɔ ɖe eteƒe be wòadze "ɖɔɖɔɖo" alo atutu nyatakaka siwo woŋlɔ le agbe me le wò QuickBooks faɛl si le agbe me gɔme haɖe o, elabena asitɔtrɔ le ametafatafa ƒe asitsatsa ŋu tsɔa tɔtrɔ ƒe ɣeyiɣi ƒe dzesi yeye akpe geɖe kpena ɖe eŋu si naa ʋɔnudrɔ̃ƒe ƒe ɣeyiɣiɖoɖo si me sedzikpɔlawo kple wò nugblẽfexeha si nye fidelity bond le la ƒoa ɖi. 2. Le QuickBooks Online me la: Zi Gear Icon (Settings) -> Audit Log -> Filter -> Date: All Dates -> Events: All Events -> Export to Excel/CSV eye nàdzra PDF kple CSV kɔpi si woaxlẽ ɖeɖeko ɖo kple SHA-256 cryptographic hash si wolé ɖe mɔ̃ dzi. 3. Le QuickBooks Desktop me la: Kpɔ bliboa ƒe kɔpi .QBW dɔwɔƒea ƒe faɛl kple .TLG transaction log file ɖe USB drive eve siwo wokpɔ ta na nuŋɔŋlɔ hafi awɔ asitɔtrɔ ɖeka le journal me.

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Akpa 4: Ganyawo Gbɔkpɔkpɔ ƒe Mɔnu 4 (Wò Ga Si Wofi la Xɔxɔ) .¶

Ne èke ɖe dɔlar 50,000 alo dɔlar 500,000 ƒe gazazã ɖe mɔ gbegblẽ nu ŋu la, mefia be ga la nu yi tegbee o. Asitsahabɔbɔwo xɔa ga siwo wofi to se kple ganyawo ƒe mɔnu vovovo ene dzi, ne fiafitɔa da tsatsa xoxo alo zã ga la le woawo ŋutɔ ƒe gadzraɖoƒe gɔ̃ hã.

Track 1: Asitsatsa Nuvlowɔwɔ Ŋuti Nugblẽfexeɖoɖo, Dɔwɔlawo ƒe Anukwaremaɖimaɖi ƒe Nugblẽfexeɖoɖo, Kple Nuteƒewɔwɔ ƒe Gaxɔgbalẽviwo¶

He wò asitsatsa ŋuti nugblẽfexeɖoɖo ƒe agbalẽ bliboa egbea: 1. Kpɔ Nuvlowɔwɔ Ŋuti Ðoɖo siwo le wo ɖokui si KPLEE "BOP / Package Policy" ƒe Dadaɖeanyiwo: Ne mèƒle Asitsatsa Nuvlowɔwɔ Ŋuti Ðoɖo alo Fidelity Bond si le eɖokui si o hã la, Asitsalawo ƒe Ðoɖowo (BOP) kple Asitsatsa Ŋuti Ðoɖowo ƒe akpa gãtɔ lɔ "Dɔwɔlawo ƒe Anukwaremaɖimaɖi" ƒe kpekpeɖeŋunana ƒe kekeɖenudɔ si wotu ɖe eme ɖe eme. nana $10,000 va ɖo $100,000+ le ɖokuiwò si woatsɔ axe fe ɖe dɔwɔlawo ƒe fififi ememetɔ ta. 2. Bu Bubu "Keke" kple "Atamkaka Kpeɖodzi si Bu" Gaƒoɖokui Sesẽwo: - Le ISO ƒe Asitsatsa Nuvlowɔwɔ ƒe agbalẽvi siwo wozãna ɖaa nu (Agbalẽvi CR 00 21) la, ele be nàna nyanya ne èke ɖe nu si bu ŋu eye nàtsɔ Nu Bu ƒe Kpeɖodzi si Woka Atam le ŋkeke 120 me (ɖoɖo aɖewo bia ŋkeke 60 alo 90) si dzi gadzraɖoƒe ŋuti nyatakakawo kple agbalẽdzikpɔkpɔ ŋuti nuŋlɔɖiwo ɖo kpee la ana. 3. Mègaʋu "Anukwaremaɖimaɖi Do Ŋgɔ ƒe Nuwuwu ƒe Nya" la Gbeɖe To Mɔɖeɖe Na Dɔwɔla la Be Wòayi Dɔa Dzi Me: - Fidelity bond kple dɔwɔlawo ƒe anukwaremaɖimaɖi ŋuti ɖoɖo ɖesiaɖe me nya aɖe si wotsɔ gayibɔ wɔe si gblɔ be fexexe na dɔwɔla aɖe koŋ nu tsona enumake ne dɔtɔa ke ɖe anukwaremaɖimaɖi ƒe nuwɔna ɖesiaɖe si dɔwɔla ma wɔ ŋu. Ne èlé agbalẽdzikpɔla aɖe wòfi $500 le January me, "na mɔnukpɔkpɔ evelia wo," eye wofi \(120,000 le June me la, nugblẽfexeha la axe **\)0** ɖe June ƒe fififi ta elabena nugblẽfexeɖoɖoa nu tso le eɖokui si le January me. 4. Mègade asi Ame ŋutɔ ƒe Nugblẽfexexe ƒe Nubabla Te Gbeɖe Nugblẽfexeha ƒe Mɔɖeɖe Manɔmee: Mègade asi asiɖeɖe le eŋu alo fexexe ƒe ŋugbedodo te kple dɔwɔla la hafi nàna wò nugblẽfexeha nanya o; esia wɔwɔ gblẽa nugblẽfexeha la ƒe gomenɔamesi si le esi be wòatsɔ nya ɖe fiafitɔa teƒe ŋu eye wòɖea wò nugblẽfexeɖoɖoa ƒe fexexe dzi kpɔtɔna.

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Track 2: Zi Gadzraɖoƒea Dzi Be wòaxe Cheque Aʋatso alo Trɔtrɔ (UCC ƒe Nyati 3 & Nyati 4)¶

Ke ne wò dɔwɔla ƒe Anukwaremaɖimaɖi ƒe nugblẽfexeɖoɖo ƒe seɖoƒe nye dɔlar 25,000 ko, gake agbalẽdzikpɔla la fi dɔlar 180,000 to wò asidede agbalẽ te alakpatɔe le gaxɔgbalẽviwo dzi, tɔtrɔ amesiwo woxea fe na ƒe ŋkɔwo, alo gaxɔgbalẽvi siwo woaxe na wò dɔwɔƒea dede woawo ŋutɔ ƒe gakɔnta me ya ɖe? Le Asitsatsa Ŋuti Se Ðeka (UCC ƒe Se 3 kple 4) si le United States (kple gaxɔgbalẽviwo ŋuti se siwo sɔ kple wo nɔewo le UK, Canada, kple Australia) nu la, gadzraɖoƒewo tsɔa agbanɔamedzi sesẽ aɖe si le se nu ɖe ​​gaxɔgbalẽvi siwo wowɔ aʋatso alo esiwo dzi womeda asi ɖo nyuie o xexe ta, le ɣeyiɣi mamlɛ sesẽwo nu:

1. Ŋkeke 30 ƒe "Nuvɔ̃wɔla / Gbugbɔgagblɔ ƒe Se Ma ke" (UCC § 4-406(d)(2)):
2. Le UCC § 4-406 nu la, ne wò gadzraɖoƒe ɖo wò ɣleti sia ɣleti ƒe nyatakaka si me cheque-nɔnɔmetatawo le ɖa la, agba le dziwò be nàlé ŋku ɖe eŋu enumake eye nàgblɔ asidede agbalẽ te alo tɔtrɔ ɖesiaɖe si ŋu womeɖe mɔ ɖo o le ŋkeke 30 me (zi geɖe la, woɖenɛ kpuie va ɖoa ŋkeke 14 alo 30 le asitsatsa ƒe gadede asi ƒe nubablawo me).
3. Ne agbalẽdzikpɔla ma ke wɔ aʋatso cheque 12 le ɣleti 12 me eye Ɣleti 12 me koe nèlée la, gadzraɖoƒea adze agbagba agbe agbanɔamedzi le Ɣleti 2 vaseɖe 11 me le "Gbugbɔgagblɔ ƒe Se" te; GAKE, àte ŋu axɔ cheque aʋatso siwo ŋu wowɔ dɔ le le nyatakaka ƒe ɣeyiɣi si va yi nyitsɔ laa me (ŋkeke 30 mamlɛawo) ƒe alafa memama 100 kokoko, EYE wò senyala ate ŋu axɔ agba le gadzraɖoƒe si fiafitɔa da chequeawo ɖo ne edo kpo beléle dzro aɖe wɔwɔ alo da le UCC § 3-405 / § 3-406 dzi (le kpɔɖeŋu me, mɔɖeɖe ɖe dɔwɔla aɖe ŋu be woatsɔ cheque siwo wowɔ be woaxe na "Your Corporation Inc." ade woawo ŋutɔ ƒe gadzraɖoƒe ƒe gakɔnta me).
4. Na "Aʋatsokaka Ŋuti Nyatakaka / Dadaɖeanyi si Ŋu Womeɖe Mɔ Na O & Didi be Woagaxɔ Gaxɔgbalẽvi" si Woŋlɔ le Se Nu Le Gaƒoƒo 24 Me tso esime Woke ɖe eŋu:
5. Na wò senyala natsɔ atamkaka Aʋatsokaka / ACH si ŋu womeɖe mɔ ɖo o si me woŋlɔ cheque xexlẽdzesi, ŋkeke, kple ga home ɖesiaɖe ɖo ɖe wò dɔwɔƒe si le dɔ wɔm kple gadzraɖoƒe si xɔ cheque siwo wofi la siaa.

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Track 3: Dukɔmeviwo ƒe Nuwo Xɔxɔ (TRO / Writ of Attachment) kple Nuvlowɔlawo ƒe Nuwo Gbugbɔgaxɔ¶

1. Kpovitɔwo / FBI ƒe Nyatakaka aɖe tsɔtsɔ yi na nuvlowɔlawo ƒe gagbugbɔɖoɖo si wòle be woawɔ:
2. De Forensic Fraud Referral Binder (si wò CFE kple senyala dzra ɖo, si me axa 2 ƒe dɔdzikpɔlawo ƒe nyatakaka kpui, kpukpui ƒe agbalẽvi, kple aʋatso cheque/ACH ƒe nuŋlɔɖiwo ƒe kɔpiwo le) yi na wò nutoa me Kpovitɔwo ƒe Ganyawo Ŋuti Nuvlowɔwɔ / White-Collar Detective Division, si nye FBI Internet Nuvlowɔwɔ Nyatoƒoetoto Dɔwɔƒe (ic3.gov) (na ka/ACH ƒe ametafatafa), alo Action Fraud le UK.
3. Ne senyala aɖe kpɔ egbɔ be wobu fɔe le nuvlowɔwɔ ta alo be elɔ̃ ɖe edzi le gazazã ɖe mɔ gbegblẽ nu ta la, ʋɔnudrɔ̃la la dea Nuvlowɔwɔ ƒe Sedede si Wobia be Woagbugbɔ Nuvlowɔwɔ ƒe Sedede (le 18 U.S.C. § 3663A alo dukɔa ƒe sewo nu) si womate ŋu aɖe asi le eŋu le ame ŋutɔ ƒe gaxɔmenɔnɔ me o (to vovo na dukɔmeviwo ƒe fe si wodona le nubabla dzi dada me si wozãna ɖaa).
4. Do ŋgɔ na Ʋɔnudɔdrɔ̃ Writ of Attachment / Mareva Freezing Injunction (Ne Fiafitɔa ƒe Aƒewo alo Akɔntabubuwo Le esi):
5. Ne adzodala la zã wò dɔwɔƒea ƒe ga si wofi tsɔ ƒle aƒe, xe woƒe aƒe ƒe fe, ƒle ʋu dzeaniwo, alo tsɔ ga na asitsaƒe ƒe gakɔnta la, wò nyaʋiʋli ƒe senyala ate ŋu atsɔ dukɔmeviwo ƒe nyatoƒoetoto kpata aɖe ayi Tɔtrɔ, Kakaɖedzidɔ Dzi Dada, Ametafatafa, kple Kakaɖedzi Tuɖoɖo si kpe ɖe ex parte motion for a Pre-Judgment Writ of Attachment kple Notice of Pendency of Action (Lis Pendens) ɖe woƒe anyigbawo ŋu (alo Mareva Freezing Order le UK/Canada/Australia) ale be womate ŋu adzra alo agbugbɔ ga axe na aƒe si nèƒle kple wò ga si nèfi o.

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Track 4: Adzɔxexe & Fetu Xɔxɔ (Clawing Back IRS Fetu ƒe Adzɔwo & Deducting Fififi Bubuwo)¶

1. Dɔwɔƒe/Dɔwɔla ƒe Fetu ƒe Adzɔ siwo Woxe le "Ghost Payroll" dzi la gbugbɔgaxɔ:
2. Ne agbalẽdzikpɔla do woawo ŋutɔ ƒe fetu ɖe dzi alo xe aʋatso "dɔwɔla gbɔgbɔ" aɖe to wò fetu ŋuti dɔwɔƒea dzi la, wò dɔwɔƒea xe 7.65% Dɔdzikpɔla FICA (Hadomegbenɔnɔ & Medicare), FUTA, SUTA, kple Dɔwɔlawo ƒe Fexexe ƒe fetu siwo wofi la wògbɔ eme.
3. Instruct your CPA and payroll provider to file IRS Form 941-X (Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund) and Form W-2c to claw back the overpaid employer payroll taxes directly from the IRS and state unemployment agencies, while issuing a Form 1099-MISC (or reporting the embezzled funds to the IRS Criminal Investigation division, as embezzled money is 100 percent taxable income to the thief under James v. United States, 366 U.S. 213).
4. Deducting Unrecovered Business Embezzlement Losses on Your Corporate Tax Return (IRC § 165):
5. While personal theft deductions were restricted in 2017, business theft and embezzlement losses remain 100 percent tax-deductible under Internal Revenue Code Section 165(a) and (e) in the tax year the theft is discovered (to the extent there is no reasonable prospect of insurance or restitution recovery), immediately reducing your company's current federal and state income tax bill.

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Phase 5: How to conduct the suspension or termination meeting without getting sued for defamation¶

When your bank accounts and IT systems are 100 percent locked down and your attorney gives the green light to suspend or terminate the employee: 1. Never Accuse the Employee of "Stealing" or "Being a Thief" in Front of Co-Workers: Publicly calling an employee a thief in front of staff, vendors, or customers (or sending a company-wide Slack message saying "Jane was fired for embezzling") hands the employee a counterclaim for Defamation Per Se and False Imprisonment (if you block the office door during an interrogation). 2. Use a Short, Neutral, Witnessed Suspension/Termination Script: - Meet with one executive and one HR/management witness (or via recorded video call if remote). - Gblɔe le dziɖeɖi me be: "Míede dzesi ganyawo kple akɔntabubu ƒe masɔmasɔ siwo ŋu gotagome agbalẽdzikpɔlawo kple senyalawo le ŋku lém ɖo fifia. Tso gɔmedzedzea me la, wodzudzɔ wò ɖoɖoa me yiyi eye [wodzudzɔ wò dɔwɔɖuia le susu aɖe ta / wotsɔe de dɔdzikpɔkpɔ ƒe mɔkeke me]. Wò dɔwɔƒea ƒe safuiwo kple akɔtagbalẽvi ƒe xɔgbalẽvie nye esi; míatsɔ wò ŋutɔ wò kplɔ̃dzinuwo aɖo aɖaka me ahaɖo wo ɖe wò aƒe ƒe adrɛs dzi etsɔ."

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Nutome ƒe xexlẽdzesi siwo ku ɖe nudzɔdzɔ kpatawo ŋu kple dɔwɔƒea ƒe ɖoɖowo¶

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Nya siwo wobiaa amewo enuenu¶

Nukatae nyemabia tso nye agbalẽdzikpɔla si enumake be wòaɖe nudzralawo ƒe fetu wɔnuku aɖe si nye dɔlar 3,500 si mede dzesii teti koe nye ema la me o?¶

Elabena le gazazã ɖe mɔ gbegblẽ nu ƒe nya 95 le alafa me me la, asitsatsa ɖeka kolia si wɔ nuku si nèkpɔ fifia la nye tsikpe gã aɖe si lolo wu sã ƒe nugbɔ, eye zi alesi nèbia nya aɖe si ɖi fɔmaɖimaɖi tso eŋu ko la, agbalẽdzikpɔla la nya be wolé yewo. Le aɖabaƒoƒo ʋɛ aɖewo ko me tso esime nèdo go le woƒe ɔfis la, adzodala aɖe si ŋu woxlɔ̃ nu le la age ɖe wò gadzraɖoƒe ƒe nyatakakadzraɖoƒea be yeatsɔ ka aɖo ga si susɔ la ɖe wò, age ɖe QuickBooks/ERP me atutu alo atrɔ asi le ŋutinya me fexelawo ƒe ŋkɔwo ŋu le agbalẽŋlɔƒea, atutu woƒe web-browser ŋutinya kple hard drive, eye wòatsrɔ̃ pepa dzi gaxɔgbalẽviwo. Ðo wò gadzraɖoƒe ŋuti nyatakaka xoxowo, cheque ƒe nɔnɔmetata siwo me kɔ, kple akɔntabubu ŋuti agbalẽdzikpɔkpɔ ŋuti nuŋlɔɖiwo ɖe duta ɣesiaɣi **gbãtɔ**, eye nàxe mɔ ɖe woƒe gadzraɖoƒe kple IT ƒe mɔɖeɖe nu **hafi** nàbia nya ɖeka pɛ hã.

Ne mena dɔwɔla la de asi ŋugbedodogbalẽ te be yeaxe ga si wofi la le ƒe 2 me la, nukatae ema gblẽa nye nugblẽfexeɖoɖoa me?¶

Asitsatsa Nuvlowɔwɔ kple Dɔwɔlawo ƒe Anukwaremaɖimaɖi (Fidelity Bond) nugblẽfexeɖoɖowo xea fe ɖe **fififi ƒe nugblẽfexexe tẽ** ta vevie, ke menye dukɔmeviwo ƒe gadodo siwo womexe o, eye woɖoa ŋu ɖe nugblẽfexeha la ƒe gomenɔamesi si le se nu si nye **Subrogation** (afɔɖeɖe ɖe wò afɔkpa me be nàtsɔ nya ɖe fiafitɔa ŋu be wòaxɔ ga home bliboa) ŋu. Ne èwɔ ɖoɖo ɖe nugblẽfexexe ƒe ɖoɖo aɖe ŋu le ɖokuiwò si alo xɔ ŋugbedodogbalẽvi aɖe tso dɔwɔla la gbɔ wò nugblẽfexeha ƒe mɔɖeɖe si woŋlɔ ɖi do ŋgɔ manɔmee la, ʋɔnudrɔ̃ƒewo kple nugblẽfexehawo tsoa nya me edziedzi be (a) **trɔ nuvlowɔha ƒe fififi ƒe nugblẽfexexe wòzu dukɔmeviwo ƒe nubabla ƒe fe si ŋu nugblẽfexeɖoɖo mele o**, eye (b) **wogblẽ nugblẽfexeha la ƒe nugblẽfexeɖoɖo ƒe gomenɔamesiwo ɖe eteƒe**, si ana wò nugblẽfexeha ƒe fetu bliboa te fli ɖe eme esime dɔwɔla tsãtɔ mewɔa ga o godoo le fe sue eve siwo wòxe vɔ megbe.

Ðe woate ŋu azi gadzraɖoƒea dzi be wòagbugbɔ gaxɔgbalẽvi siwo me míaƒe agbalẽdzikpɔla tsɔ nye asidede agbalẽ te aʋatsotɔe alo tsɔ dɔwɔƒea ƒe gaxɔgbalẽviwo de woawo ŋutɔ ƒe gakɔnta me la ana?¶

Zi geɖe la, ẽ, ne èwɔ nu enumake ne èke ɖe eŋu. Le **Uniform Commercial Code (UCC) § 4-401 kple § 4-406** nu la, nusiwo "woxe nyuie" koe gadzraɖoƒe ate ŋu abia ga le wò gakɔnta me. Togbɔ be **UCC § 4-406(d)(2) Ŋkeke 30 Gbugbɔgagblɔ ƒe Se** ɖo seɖoƒe na wò ŋutete be nàtsɔ nya ɖe wò ŋutɔ wò gadzraɖoƒe ŋu ɖe aʋatso gaxɔgbalẽviwo ƒe ka didi aɖe ta ne èdo kpo ɣleti sia ɣleti ƒe gaxɔgbalẽviwo me toto le aʋatsokaka gbãtɔ megbe hã la, àte ŋu abia kokoko be woaxe fe na ye enumake ɖe **aʋatsoɖaseɖiɖi siwo katã nèxe le ŋkeke 30 ƒe gaxɔgbalẽvi ƒe fesre si va yi nyitsɔ laa me ** (eye vaseɖe ƒe 1 ne gadzraɖoƒea do kpo beléle dzro ko wɔwɔ). Le **UCC § 3-405 kple § 3-420** nu la, fiafitɔa ŋutɔ ƒe gadzraɖoƒe (gadzraɖoƒe si wodzraa ga ɖo) hã dzea ŋgɔ tɔtrɔ ƒe agbanɔamedzi sesẽ ne eɖe mɔ na dɔwɔla aɖe be wòade gaxɔgbalẽvi siwo wowɔ be woaxe na wò dɔwɔƒea tẽ ɖe eya ŋutɔ ƒe gadzraɖoƒe ƒe gakɔnta me.

Ðe mate ŋu alé dɔwɔla la ƒe fetu mamlɛtɔ ɖe asi atsɔ axe ga si wofi le dɔwɔƒeaa?¶

**MÈGAxe fetu mamlɛtɔ si dɔwɔla aɖe kpɔ le akpa ɖeka alo aɖe woƒe fetu dzi akpɔtɔ wòade se ƒe seɖoƒewo nu ne mèbia dɔwɔnyawo ŋuti senyala gbã o.** Le U.S. dukɔ geɖe me (abe California le Dɔwɔlawo ƒe Se § 203 kple § 221 te ene, New York, kple Massachusetts), UK (**Dɔwɔɖui ƒe Gomenɔamesiwo Ŋuti Se 1996 Akpa 13**), kple Canada, tsɔ a kpekpeɖeŋunana ɖokuiwò ƒe ɖeɖe le dɔwɔla ƒe fetu mamlɛtɔ me (ne video alo gadzraɖoƒe ƒe kpeɖodzi le asiwò be wofi wò gɔ̃ hã) nye agbanɔamedzi sesẽ **Fetu kple Gaƒoƒo ƒe sedzidada** si hea **Lala-Ɣeyiɣi Tohehe, Nugblẽfe Etɔ̃, kple senyala ƒe senyala ƒe fe siwo wòle be woaxe** vɛ le wo ɖokui si. Xe fetu mamlɛtɔ si le se nu abe alesi senyala gblɔe ene esime nèle ga si wofi la tsim enumake to gadzraɖoƒe ƒe yɔyɔ alo dukɔmeviwo ƒe ʋɔnudrɔ̃ƒe ƒe kpeɖeŋutɔ dzi.

Aleke mawɔ axe mɔ na agbalẽdzikpɔla si woɖe le dɔme tegbee be wòagazã míaƒe dɔwɔƒea ƒe gadzraɖoƒe ƒe mɔfiame kple gakɔnta ƒe xexlẽdzesi atsɔ axe woƒe fewo to ACH dzi o?¶

Agbalẽdzikpɔla la ɖeɖe le dɔ me ko eye wòtutu woƒe gadzraɖoƒe ƒe gege ɖe eme le Internet dzi **mexea mɔ na** wo be woagaŋlɔ wò xexlẽdzesi 9 ƒe mɔfiame xexlẽdzesi kple gaxɔgbalẽvi ƒe xexlẽdzesi ɖe American Express, PayPal, alo Venmo me atsɔ ahe ga ado goe to gotagome **ACH Debit** dzi o. Ele be nàƒo ka na wò asitsagadzraɖoƒe egbea eye nàwɔ nu eve dometɔ ɖeka: (1) nàna **ACH Positive Pay / ACH Debit Block** nawɔ dɔ le wò gaxɔgbalẽvi dzi (si trɔa asi le ACH ƒe gaxɔgbalẽvi ɖesiaɖe si va la ŋu le eɖokui si negbe ɖe nudzrala la ƒe xexlẽdzesi 10 **ACH Company ID** le wò mɔɖeɖe ƒe xexlẽdzesi si dzi woda asi ɖo do ŋgɔ me ko hafi), alo (2) ʋu **dɔwɔwɔ ƒe gaxɔgbalẽvi ƒe xexlẽdzesi yeye** eye nàtrɔ akɔnta xoxo si ŋu wogblẽ nu le la wòazu **Post-No-Debits (Deposits Only)** le ŋkeke 30 ƒe tɔtrɔ me.

Ememedzikpɔkpɔ 3 kawoe xea mɔ na agbalẽdzikpɔla si ava nye agbalẽdzikpɔla be wòagawɔ gazazã ɖe mɔ gbegblẽ nu ake o?¶

Le dɔwɔƒe si me ame 5 le si me agbalẽdzikpɔla ɖeka koe le asiwò gɔ̃ hã la, se bɔbɔe etɔ̃ ɖea dɔwɔƒe ƒe ametafatafa ƒe alafa memama 95 ɖa: (1) **Gadzraɖoƒe ƒe Nyatakaka si Womeʋu O ƒe Se**: Ele be asitsaha la tɔ (menye agbalẽdzikpɔla gbeɖe o) nawɔ ɣleti sia ɣleti ƒe PDF gadzraɖoƒe ƒe nyatakaka xoxo si me **cheque ƒe nɔnɔmetata siwo woɖe le ŋgɔgbe kple megbe** kple ACH ƒe nuŋlɔɖi xoxowo** tẽ tso gadzraɖoƒe ƒe mɔnu hena miniti 10 le 1 lia dzi ƒe ɣleti ɖesiaɖe; (2) **Dual Control (Ame Eve ƒe Dadaɖeanyi) le ACHs, Wires, kple Fetu Dzralawo ƒe Tɔtrɔwo Katã Ŋu**: Trɔ asi le wò gadzraɖoƒea ŋu ale be agbalẽdzikpɔla nate ŋu *awɔ* fexexe ƒe hatsotso aɖe, gake ele be aƒetɔa nazi **Approve** dzi le woƒe smartphone dzi hafi dɔlar ɖeka naʋu; kple (3) **Fetu Nyui** le pepa dzi cheque kple ACH debitwo katã dzi.

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Mɔfiame siwo do ƒome kplii¶

• Fififi le dɔwɔƒe, fiase me fififi, kple ametafatafa le ememe
• Dɔwɔlawo ƒe asiɖeɖe le dɔ ŋu kple dɔwɔƒe ƒe dedienɔnɔ
• Habɔbɔ ƒe nyaʋiʋli, gadzraɖoƒe si ɖoe anyi dometɔ alakpatɔ ƒe tsi si le wo si, kple dɔwɔƒewo ƒe mɔxexeɖedɔa nu
• Fetu ƒe gazazã ƒe kuxi kple fetu ƒe sedziwɔwɔ si to vovo

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Dzɔtsoƒewo kple dziɖuɖumegãwo ƒe mɔfiame¶

• Association of Certified Fraud Examiners (ACFE): Dɔwɔƒewo ƒe Ametafatafa: Nyatakaka na Dukɔwo: Ʋɔnudrɔ̃ƒe ƒe Taxonomy of Billing Schemes, Check Tampering, Fetu Xɔxɔ Ghost Dɔwɔlawo, kple Concealment Audit Trails.
• Asitsatsa Ŋuti Se Ðeka (UCC, Amerika Senyawo Gbɔkpɔha & Sewɔha Ðeka): UCC § 3-405 (Dɔwɔƒea ƒe Agbanɔamedzi le Dɔwɔla ƒe Asidede Asi Le Ametafatafa Me Ŋu), § 3-406 (Ðkematsɔleme si Kpena Ðe Asidede Asi Aʋatsotɔe Ŋu), § 4-401 (Ne Gadzraɖoƒe Ate Ŋu Axɔ Fe Le Asitsalawo ƒe Gakɔnta Me), kple § 4-406 (Asitsalawo ƒe Akɔntabubuwo Dɔdasi be Woake ɖe Asidede Asi alo Trɔtrɔ si Ŋu Womeɖe Mɔ Na O Ŋu Ahagblɔe: Ŋkeke 30 ƒe Se si Gbugbɔgawɔ).
• Dukɔa ƒe Automated Clearing House Association (NACHA, United States): NACHA ƒe Dɔwɔsewo: Dɔwɔƒewo ƒe ACH ƒe Trɔtrɔ (5-Ganking-Day Window), Nyatakaka si Woŋlɔ tso Debit si Ŋu Womeɖe Mɔ Na O (WSUD), kple ACH Positive Pay / Debit Block Controls.
• Ememe Gakpɔkpɔ Dɔwɔƒe (IRS, United States): Agbalẽtata 547 (Amesiwo Ku, Afɔkuwo, Kple Fififi: IRC § 165(e) Asitsatsa ƒe Nugblẽfexexe ƒe Nubuɖeamedziwo Dzi Ðeɖe Le Ƒe Si Me Woke Ðe Ŋu) kple Agbalẽvi 941-X (Adjusted Employer’s Quarterly Federal Tax Return).
• Nugblẽfexeha ƒe Dɔwɔƒe (ISO): Asitsatsa Nuvlowɔwɔ Ŋuti Ðoɖowɔɖi ƒe Agbalẽvi CR 00 21: Dɔwɔlawo ƒe Fififi Nugblẽfexexe ƒe Nubabla, Nugblẽfexeɖoɖo le Ðokuisi Ne Woke ɖe Anukwaremaɖimaɖi ƒe Se ƒe Nyati ŋu, kple Atamkaka ƒe Kpeɖodzi be Nu Bubu ƒe Nudidiwo.