Almost all companies, whether small, medium or large companies are not free from fraud or fraud. Usually, fraud that often occurs in a company is fraud in management. This fraud occurs because of opportunities that are often used by irresponsible people for personal gain. The worst thing is, this opportunity can occur when someone does not have the intention to do so.

Management fraud is divided into several types, namely fraud in embezzlement of funds, fraud in manipulating financial reports, fraud in bribery practices. This fraud, in addition to providing benefits to those who commit it, can also have a quite fatal impact on the company, such as the damage to the company’s reputation, the company’s loss, the damage to employee morale and other negative impacts.

To be able to control and control fraud within the company, you should know examples of behavior that will lead to fraud, such as:

  • Deliberately postponing the sales contract date (PO).
  • Record sales and shipments of fictitious goods.
  • Enter a greater sales value than the reality.
  • Not recording and eliminating proof of sales transactions and manipulating discount figures in sales.
  • Making changes in prices that you shouldn’t.
  • Doing bill fraud
  • Multiple invoices exist
  • Change in the quality of goods that are not in accordance with what has been agreed.

Read more: The role of field collection and problems faced while collecting

The following is fraud that is often carried out by the sales department, namely:

Sales Canvassing

Of course, every marketing has different strategies, for example a company sells goods at a price of IDR 10,000 per item, if you buy 100 it could be IDR 8,000 cheaper per item. Sometimes there is a manipulation where this item should be sold normally at a price of 10000 but the reporting to the company is reported by making a purchase invoice of 100 20% discount earlier (8000 / item), so the money deposited to the company is less than what is actually obtained.

Accounts Receivable Invoice

The company has an invoice or receivable bill that is given to the sales department to bill the customer. However, when the invoice is billed in full or has been paid, the sales concerned have not paid it because the money has been used for other purposes.

Tips or things that must be done to avoid fraud or fraud in sales, namely:

Don’t make direct sales

Try not to make sales directly or use application-based programs. Process orders from sales to customers using the mobile web or apps and not sending goods from sales. This can prevent or minimize fraud.

Read more: Fraud, a classic yet complicated company’s problem

Collecting debt doesn’t need to be cash

To avoid or prevent possible fraud, customer receivable invoices can be paid using the transfer feature to avoid the risk of losing money and embezzling money. If sales still have to do offline billing or come directly to the customer, make sure the copy of the invoice given to sales is requested back and is calculated between the bills received and the receivables invoice that is billed whether it is appropriate or not.

Make sure the customer data selection is done well

In the beginning, you should not give receivable terms to customers. Use cash payments or transfers in the transaction process. After getting to know your customer well enough, analyze the customer in more detail and thoroughly in order to determine whether your customer is worthy of receiving the credit. If necessary, you need to prepare an internal control department whose job it is to check the location or place of the customer shop you are going to.

To minimize fraud in the sales process at the company, there are many more techniques that can be done, such as managing a team, controlling the system within the company so that it can always be properly monitored or monitored.

Daniel Nugraha
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