A scandal involving officials of the Fédération 国际e de Football Association (FIFA), 国际足联国际足球的管理机构, 自2015年以来一直在上市吗, when the United States Department of Justice (DOJ) indicted 14 FIFA officials and sports marketing executives.
到目前为止, the investigation has resulted in criminal charges for over 50 individuals, 来自20个不同国家的银行和其他公司. 指控包括共谋洗钱, 贿赂, 电信诈骗和诈骗共谋, with the focus of the investigation on bribes and kickbacks related to contracts to televise soccer matches.
注册欺诈审查师协会(ACFE) 舞弊审查员手册 定义了回扣, 贿赂的一种形式, 为“不当, 为获得优惠待遇而支付的未披露款项.” Kickbacks and bribes can take many different forms and can be perpetrated using a variety of means, 但在最基本的层面上, 回扣是相互勾结的当事人之间的非法交易. 经常, kickback schemes result in the victim overpaying for goods or services to defray the cost of the kickback itself. Possible red flags of a kickback scheme include steadily rising prices for the same product or service or an unusually close relationship with a vendor.
Kickback schemes are difficult to detect because the transactions may occur outside of the victim’s normal accounting system — for example, 在现金贿赂或由供应商支付旅行的情况下. 除了, internal controls to detect suspicious transactions will likely fail to detect a kickback, but a fraud hotline or another anonymous reporting tool may allow a whistleblower to step forward. Establishing a hotline is an important control for businesses to establish, as the ACFE’s 2020 向联合国的报告 states, a hotline or email was the reporting method used by whistleblowers in 33% of cases.
The scope and number of schemes investigated over the last several years is remarkable and necessitated the creation of a FIFA Task Force within the U.S. Attorney’s Office to prosecute the cases and coordinate the return of victims’ funds. The proceeds paid to victims is largely the result of the work of the DOJ’s Asset Forfeiture Program, which works to recover the proceeds of illegal activity and return them to victims. 这个案子的受害者, 包括国际足联和其他几个国际足球组织, 获得超过2.01亿美元的受害者减免. Activity related to the investigation continues with the announcement of $32 million recently being remitted to these organizations, which have committed to supporting charitable missions by using the proceeds to create and support the World Football Remission Fund.
政府的案件仍在进行中, and it will likely be years before the final prosecutions related to the case are brought to justice. 回扣计划很难被发现,但它们可以影响任何业务. The expertise of the bet9游戏平台 Business 咨询 team can help you identify red flags of fraud within your organization.
如果您有任何问题或疑虑,请联系Tom Pratt tpratt@bjqzgy.com 或者是Brian Webster bwebster@bjqzgy.com.
This article is part of series highlighting fraud from the professional sporting world in support of the Association of Certified 欺诈 Examiner’s (ACFE) annual 国际 欺诈 Awareness Week. 我们邀请您在下面的链接阅读我们的其他文章.
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ACFE’s 国际 欺诈 Awareness Week is an opportunity for anti-fraud professionals and communities to come together to look at how far reaching the effects of fraud can be. 查看我们的 施耐德唐斯商业咨询公司LinkedIn页面 获取ACFE的更多信息.
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