百吉卷男子的课程以解决采购欺诈

花费物质欢迎这篇访客文章由Somdipto Ghosh，产品营销，Zycus。

在1984年，保罗F.决定在公共研究小组向企业办公室销售百吉饼的激进职业转型。万博体育下载app他设计了一个独特的“荣誉制度”，在早上，他将在Cafeterias公司留下百吉饼和现金篮子，并在晚上返回收取付款。

Free Research: Implementing guided buying into your procurement organization

他的业务蓬勃发展，很快他就会向140家公司销售700多百吉型百吉卷。在业务中多年来，他记录并分析了他客户的欺诈活动，并利用了他的背景，以寻找独特的违规行为。万博体育下载app这些报告后来为人类灵魂的关键见解，并帮助斯蒂芬·拜德纳帝国人民的成名，制定了“白领犯罪”的令人惊叹的启示。

Every procurement leader, while setting up processes to prevent procurement fraud – one of the most prevalent forms of white collar crime – needs to analyze what the implications of these findings are for his or her team:

Finding 1: Personal Mood Affects Honesty

Paul noticed that people usually cheat on payments more often in cold months or during rain and wind. If that’s true, procurement auditors need to be extra careful during such months. Most leading companies are already employing advanced spend analysis solutions that are able to monitor and detect sudden spikes in spending patterns. Such spikes should be analyzed thoroughly during months with bad weather. Any discrepancy in product costs can also be matched against price fluctuations of its components, provided the company has powerful cost modeling and commodity tracking software.

发现2：公司员工在大假期前欺骗更多

While Stephen Dubner thought that this finding was due to social anxiety before Christmas and similar holidays, it might also be due to the fact that most process owners and approvers are usually on leave or preoccupied with work pressure, and cheating becomes easier. Technology is the safest bet to counter such challenges, as companies need to make sure that software for both upstream and downstream processes are tightly integrated with the tenant management systems. This means that whenever one person is on leave or has delegated responsibilities, the software can automatically detect that and pass responsibility to the next suitable employee with a transparent audit trail. This kind of flexibility built into SOX-compliant processes can nip any fraudulent activity in the bud.

Finding 3: Even Small Impediments Discourage Fraud

保罗以前曾经留下了开放的现金篮子，但金钱保持消失。因此，他切换到小胶合板盒，一个插槽切成顶部，发现常常从开箱偷钱的人永远不会踩到盒子本身。

This proves that people are easily discouraged from committing fraud, even with the smallest deterrents. This is a very strong argument in favor of strategic sourcing, which demands an electronic sourcing process for all categories with a mechanism to track negotiation details.

找到4：高管欺骗超过他们的下降

保罗发现了这个交付后的百吉饼fices of companies that put people of different grades on separate floors. He noted that cheating on bagel payments was a lot more prevalent on floors that housed top management. While this is a startling revelation, the only safeguard against it is to provide a confidential whistleblower program where juniors can escalate fraudulent practices directly to the people in charge without fear of repercussions.

我们几乎没有开始划伤理解行为心理学如何影响采购过程的表面，但绝对公司需要关注制定政策的同时关注人类因素。