家贼难防
<p> 2015复习正是强化复习阶段，在考研英语中占了40分，所以考研英语阅读是英语科目中重要的一项。名师老师曾建议过考研生需要坚持每天泛读10-15分钟的英文原刊。强烈推荐了杂志《经济学人》.杂志中的文章也是考研英语的主要材料来源.希望考研考生认真阅读，快速提高考研英语阅读水平。 <span word="The">The</span> <span word="enemy">enemy</span> <span word="within">within</span> 家贼难防 <span word="Fraud">Fraud</span> <span word="within">within</span> <span word="companies">companies</span> <span word="is">is</span> <span word="a">a</span> <span word="risk">risk</span> <span word="that">that</span> <span word="can">can</span> <span word="never">never</span> <span word="beeliminated">beeliminated</span>, <span word="just">just</span> <span word="managed">managed</span> 企业内部的欺诈行为是一种无法杜绝的风险，只能控制 <span word="BUSINESS">BUSINESS</span> <span word="has">has</span> <span word="always">always</span> <span word="been">been</span> <span word="plagued">plagued</span> <span word="by">by</span> <span word="fraud">fraud</span>: 商业企业一直遭受着欺诈者的侵扰： <span word="witness">witness</span> <span word="the">the</span> <span word="South">South</span> <span word="Sea">Sea</span> <span word="Company">Company</span> <span word="in">in</span> <span word="the">the</span> 1710<span word="s">s</span> <span word="or">or</span> <span word="Charles">Charles</span> <span word="Ponzi">Ponzi</span> <span word="s">s</span> <span word="Securities">Securities</span> <span word="ExchangeCompany">ExchangeCompany</span> <span word="in">in</span> 1920 <span word="or">or</span> <span word="the">the</span> <span word="Enron">Enron</span> <span word="and">and</span> <span word="WorldCom">WorldCom</span> <span word="scandals">scandals</span> <span word="in">in</span> <span word="the">the</span> <span word="early">early</span> 2000<span word="s">s</span>. 比如南海公司在1710年代的所作所为把英国经济卷入了巨大的泡沫，1920年代<span word="Charles">Charles</span> <span word="Ponzi">Ponzi</span>的股票交易公司更是为世界贡献了庞氏骗局这一新名词，当然不得不提还有2000年代安然和世通两家公司丑闻。 <span word="Ambitious">Ambitious</span> <span word="fraudsters">fraudsters</span> <span word="are">are</span> <span word="attracted">attracted</span> <span word="to">to</span> <span word="businesses">businesses</span> <span word="for">for</span> <span word="the">the</span> <span word="same">same</span> <span word="reason">reason</span> <span word="that">that</span> <span word="Willie">Willie</span> <span word="Sutton">Sutton</span>, <span word="acontemporary">acontemporary</span> <span word="of">of</span> <span word="Ponzi">Ponzi</span>, <span word="reportedly">reportedly</span> <span word="said">said</span> <span word="he">he</span> <span word="robbed">robbed</span> <span word="banks">banks</span>: <span word="Because">Because</span> <span word="that">that</span> <span word="s">s</span> <span word="where">where</span> <span word="the">the</span> <span word="moneyis">moneyis</span>. 企业对于野心勃勃骗子来说是很有吸引力的，其原因同当<span word="Willie">Willie</span> <span word="Sutton">Sutton</span>被问到为何抢银行时说的理由相同：因为钱在那啊。 <span word="Some">Some</span> <span word="frauds">frauds</span> <span word="are">are</span> <span word="committed">committed</span> <span word="by">by</span> <span word="people">people</span> <span word="at">at</span> <span word="the">the</span> <span word="top">top</span> <span word="such">such</span> <span word="as">as</span> <span word="Bernard">Bernard</span> <span word="Madoff">Madoff</span> <span word="or">or</span> <span word="Allen">Allen</span> <span word="Stanford">Stanford</span>. 一些欺诈案是由<span word="Bernard">Bernard</span> <span word="Madoff">Madoff</span>或<span word="Allen">Allen</span> <span word="Stanford">Stanford</span>这样的组织高层人员犯下的， <span word="Others">Others</span> <span word="are">are</span> <span word="committed">committed</span> <span word="by">by</span> <span word="hired">hired</span>-<span word="hands">hands</span> <span word="lower">lower</span> <span word="down">down</span> <span word="the">the</span> <span word="organisation">organisation</span>. 另一些则是由组织下层的雇员犯下的。 <span word="But">But</span> <span word="all">all</span> <span word="frauds">frauds</span> <span word="involve">involve</span> <span word="abusing">abusing</span> <span word="people">people</span> <span word="s">s</span> <span word="trust">trust</span> <span word="and">and</span> <span word="diverting">diverting</span> <span word="corporate">corporate</span> <span word="resources">resources</span> <span word="for">for</span> <span word="personalends">personalends</span>. 但是所有的诈骗行为都包括对他人信任的滥用及以个人为目的的对企业资源的转移。 <span word="Fraud">Fraud</span> <span word="by">by</span> <span word="wayward">wayward</span> <span word="employees">employees</span>, <span word="be">be</span> <span word="they">they</span> <span word="high">high</span> <span word="or">or</span> <span word="low">low</span>, <span word="can">can</span> <span word="never">never</span> <span word="be">be</span> <span word="eliminated">eliminated</span>. 由难以捉摸的员工无论是高层还是基层所进行的欺诈是无法被杜绝的， <span word="Directors">Directors</span> <span word="and">and</span> <span word="executives">executives</span> <span word="can">can</span>, <span word="however">however</span>, <span word="treat">treat</span> <span word="it">it</span> <span word="like">like</span> <span word="any">any</span> <span word="other">other</span> <span word="unavoidable">unavoidable</span> <span word="risk">risk</span>, <span word="and">and</span> <span word="manageit">manageit</span> <span word="professionally">professionally</span>. 公司的董事和高管要想像对待其他无法规避的风险一样对待欺诈，并对其进行专业的控制。 <span word="The">The</span> <span word="risk">risk</span> <span word="is">is</span> <span word="particularly">particularly</span> <span word="acute">acute</span> <span word="at">at</span> <span word="the">the</span> <span word="moment">moment</span>. 在这样一个时代这种风险尤为突出。 <span word="Companies">Companies</span> <span word="are">are</span> <span word="straining">straining</span> <span word="the">the</span> <span word="bonds">bonds</span> <span word="of">of</span> <span word="loyalty">loyalty</span>. 在这个企业对个人信任被透支的额的时代里， <span word="They">They</span> <span word="are">are</span> <span word="making">making</span> <span word="ever">ever</span> <span word="more">more</span> <span word="use">use</span> <span word="of">of</span> <span word="contractors">contractors</span> <span word="and">and</span> <span word="temporary">temporary</span> <span word="workers">workers</span>. 企业对承包商和临时工的大量使用是前无仅有的。 <span word="They">They</span> <span word="are">are</span> <span word="putting">putting</span> <span word="more">more</span> <span word="pressure">pressure</span> <span word="on">on</span> <span word="employees">employees</span> <span word="to">to</span> <span word="hit">hit</span> <span word="targets">targets</span>; <span word="they">they</span> <span word="are">are</span> <span word="also">also</span> <span word="holding">holding</span> <span word="down">down</span> <span word="thewages">thewages</span> <span word="of">of</span> <span word="the">the</span> <span word="majority">majority</span> <span word="of">of</span> <span word="workers">workers</span> <span word="while">while</span> <span word="increasing">increasing</span> <span word="the">the</span> <span word="boss">boss</span> <span word="s">s</span> <span word="pay">pay</span>. 企业为完成目标对员工施加了更大了压力;他们降低了大部分员工的工资，老板的收入却得到了提高。 <span word="This">This</span> <span word="is">is</span> <span word="all">all</span> <span word="happening">happening</span> <span word="at">at</span> <span word="a">a</span> <span word="time">time</span> <span word="when">when</span> <span word="economic">economic</span> <span word="activity">activity</span> <span word="is">is</span> <span word="shifting">shifting</span> <span word="to">to</span> <span word="the">the</span> <span word="emerging">emerging</span> <span word="world">world</span> <span word="andto">andto</span> <span word="the">the</span> <span word="internet">internet</span>. 这同样也是经济活动向新兴经济体和互联网转移的时代。 <span word="Kroll">Kroll</span>, <span word="a">a</span> <span word="security">security</span> <span word="consultant">consultant</span>, <span word="found">found</span> <span word="that">that</span> 70% <span word="of">of</span> <span word="the">the</span> <span word="companies">companies</span> <span word="that">that</span> <span word="it">it</span> <span word="studied">studied</span> <span word="were">were</span> <span word="affectedby">affectedby</span> <span word="fraud">fraud</span> <span word="in">in</span> 2013, <span word="up">up</span> <span word="from">from</span> 61% <span word="in">in</span> <span word="the">the</span> <span word="previous">previous</span> <span word="year">year</span>. 一名名为<span word="Kroll">Kroll</span>的安全顾问对%些公司进行的了调研，发现在2013年其中70%的公司收到了欺诈行为的影响，去年的数据则为61%。 <span word="At">At</span> <span word="the">the</span> <span word="same">same</span> <span word="time">time</span> <span word="the">the</span> <span word="punishment">punishment</span> <span word="is">is</span> <span word="harsher">harsher</span> <span word="than">than</span> <span word="ever">ever</span>. 而与此同时，对欺诈的惩罚也变得比从前更为严厉了。 <span word="Companies">Companies</span> <span word="nowadays">nowadays</span> <span word="run">run</span> <span word="the">the</span> <span word="risk">risk</span> <span word="of">of</span> <span word="being">being</span> <span word="held">held</span> <span word="liable">liable</span> <span word="for">for</span> <span word="their">their</span> <span word="employees">employees</span> <span word="misbehaviourunless">misbehaviourunless</span> <span word="they">they</span> <span word="can">can</span> <span word="show">show</span> <span word="they">they</span> <span word="had">had</span> <span word="done">done</span> <span word="their">their</span> <span word="best">best</span> <span word="to">to</span> <span word="prevent">prevent</span> <span word="it">it</span>. 如今，企业要为其员工的不当行为负责，除非他能证明自身已为防范此行为的发生做了最充分的工作; <span word="Directors">Directors</span> <span word="who">who</span> <span word="play">play</span> <span word="even">even</span> <span word="the">the</span> <span word="smallest">smallest</span> <span word="role">role</span> <span word="in">in</span> <span word="frauds">frauds</span> <span word="can">can</span> <span word="now">now</span> <span word="go">go</span> <span word="to">to</span> <span word="prison">prison</span>. 被发现与欺诈有任何的瓜葛的董事会成员都会面临牢狱之灾。 <span word="America">America</span> <span word="s">s</span> <span word="Foreign">Foreign</span> <span word="Corrupt">Corrupt</span> <span word="Practices">Practices</span> <span word="Act">Act</span> <span word="and">and</span> <span word="its">its</span> <span word="European">European</span> <span word="imitators">imitators</span> <span word="have">have</span> <span word="made">made</span> <span word="a">a</span> <span word="serious">serious</span> <span word="crimeof">crimeof</span> <span word="something">something</span> <span word="once">once</span> <span word="seen">seen</span> <span word="as">as</span> <span word="normal">normal</span> <span word="business">business</span> <span word="practice">practice</span>: <span word="bribing">bribing</span> <span word="foreigners">foreigners</span>. 贿赂外国人，这一曾经被看作日常商业行为的活动，如今也已被美国的《反外国腐败行为法案》及英国的仿造品定为严重的罪行。 <span word="Companies">Companies</span> <span word="infected">infected</span> <span word="by">by</span> <span word="fraud">fraud</span> <span word="can">can</span> <span word="incur">incur</span> <span word="all">all</span> <span word="sorts">sorts</span> <span word="of">of</span> <span word="other">other</span> <span word="costs">costs</span>. 与欺诈行为有关系的公司还会招致其他各种各样的损失： <span word="Their">Their</span> <span word="licences">licences</span> <span word="to">to</span> <span word="trade">trade</span> <span word="may">may</span> <span word="be">be</span> <span word="withdrawn">withdrawn</span>, <span word="they">they</span> <span word="may">may</span> <span word="be">be</span> <span word="barred">barred</span> <span word="from">from</span> <span word="bidding">bidding</span> <span word="for">for</span> <span word="governmentwork">governmentwork</span> <span word="and">and</span> <span word="they">they</span> <span word="may">may</span> <span word="be">be</span> <span word="subjected">subjected</span> <span word="to">to</span> <span word="online">online</span> <span word="campaigns">campaigns</span> <span word="urging">urging</span> <span word="customers">customers</span> <span word="to">to</span> <span word="boycott">boycott</span> <span word="them">them</span>. 贸易执照被吊销，被禁止参加政府招标的项目，还有可能遭到力劝消费者抵制其产品的在线运动。 <span word="What">What</span> <span word="can">can</span> <span word="companies">companies</span> <span word="do">do</span> <span word="to">to</span> <span word="uncover">uncover</span> <span word="internal">internal</span> <span word="scams">scams</span>? 企业怎样做才能发觉其内部的阴谋呢? <span word="A">A</span> <span word="new">new</span> <span word="book">book</span>, <span word="Corporate">Corporate</span> <span word="Fraud">Fraud</span>: <span word="the">the</span> <span word="Human">Human</span> <span word="Factor">Factor</span>, <span word="by">by</span> <span word="Maryam">Maryam</span> <span word="Hussain">Hussain</span>, <span word="an">an</span> <span word="investigator">investigator</span> <span word="at">at</span> <span word="EY">EY</span>,<span word="an">an</span> <span word="accounting">accounting</span> <span word="firm">firm</span>, <span word="provides">provides</span> <span word="a">a</span> <span word="timely">timely</span> <span word="guide">guide</span>. 安永会计事务所的一名调查员<span word="Maryam">Maryam</span> <span word="Hussain">Hussain</span>所写的一本新书，《企业欺诈：人的因素》为他们提供了适时的指导。 <span word="One">One</span> <span word="answer">answer</span> <span word="is">is</span> <span word="to">to</span> <span word="look">look</span> <span word="for">for</span> <span word="the">the</span> <span word="telltale">telltale</span> <span word="signs">signs</span>. 其中一点就是要去寻找那些能暴露问题的征兆。 <span word="Some">Some</span> <span word="of">of</span> <span word="the">the</span> <span word="biggest">biggest</span> <span word="corporate">corporate</span> <span word="tricksters">tricksters</span> <span word="were">were</span> <span word="people">people</span> <span word="whose">whose</span> <span word="flamboyant">flamboyant</span> <span word="personalities">personalities</span> <span word="oftenraised">oftenraised</span> <span word="suspicions">suspicions</span>: <span word="think">think</span> <span word="of">of</span> <span word="Robert">Robert</span> <span word="Maxwell">Maxwell</span>, <span word="or">or</span> <span word="Augustus">Augustus</span> <span word="Melmotte">Melmotte</span> <span word="in">in</span> <span word="Anthony">Anthony</span> <span word="Trollope">Trollope</span> <span word="s">s</span> <span word="TheWay">TheWay</span> <span word="We">We</span> <span word="Live">Live</span> <span word="Now">Now</span>, <span word="perhaps">perhaps</span> <span word="the">the</span> <span word="best">best</span> <span word="novel">novel</span> <span word="about">about</span> <span word="corporate">corporate</span> <span word="fraud">fraud</span>. 一些大名鼎鼎的企业诈骗者，通常也会具备一些令人生疑的浮夸性格：想想<span word="Robert">Robert</span> <span word="Maxwell">Maxwell</span>吧，或是看一下<span word="Anthony">Anthony</span> <span word="Trollope">Trollope</span>的《我们现在生活的方式》，它可能是最好的企业欺诈题材的小说。 <span word="Boards">Boards</span> <span word="have">have</span> <span word="a">a</span> <span word="duty">duty</span> <span word="to">to</span> <span word="pluck">pluck</span> <span word="up">up</span> <span word="the">the</span> <span word="courage">courage</span> <span word="to">to</span> <span word="challenge">challenge</span> <span word="such">such</span> <span word="larger">larger</span>-<span word="than">than</span>-<span word="life">life</span> <span word="bosses">bosses</span>. 董事会有责任鼓起勇气，对这些具有传奇色彩的管理层人员提出怀疑。 <span word="However">However</span>, <span word="most">most</span> <span word="corporate">corporate</span> <span word="fraudsters">fraudsters</span> <span word="do">do</span> <span word="not">not</span> <span word="have">have</span> <span word="swishing">swishing</span> <span word="reptilian">reptilian</span> <span word="tails">tails</span> <span word="as">as</span> <span word="a">a</span> <span word="giveawaysign">giveawaysign</span>. 然而，大部分的行骗者并没长着沙沙作响的尾巴作为暴露自己的标志。 <span word="In">In</span> <span word="many">many</span> <span word="instances">instances</span> <span word="they">they</span> <span word="are">are</span> <span word="not">not</span> <span word="borderline">borderline</span> <span word="psychopaths">psychopaths</span>, <span word="just">just</span> <span word="ordinary">ordinary</span> <span word="people">people</span> <span word="gone">gone</span> <span word="wrong">wrong</span>. 在多数情况下，他们并不是边缘型精神病，而都只是些误入歧途的普通人。 <span word="Frequently">Frequently</span>, <span word="they">they</span> <span word="start">start</span> <span word="with">with</span> <span word="small">small</span> <span word="crimes">crimes</span> <span word="and">and</span> <span word="then">then</span> <span word="engage">engage</span> <span word="in">in</span> <span word="ever">ever</span> <span word="bigger">bigger</span> <span word="misdemeanours">misdemeanours</span> <span word="toconceal">toconceal</span> <span word="their">their</span> <span word="wrongdoing">wrongdoing</span>. 通常在起初，他们只是犯下了小错误，然后却用更大的不当行为来掩盖之前的错误。 <span word="Nick">Nick</span> <span word="Leeson">Leeson</span>, <span word="who">who</span> <span word="destroyed">destroyed</span> <span word="Barings">Barings</span> <span word="Bank">Bank</span> <span word="by">by</span> <span word="losing">losing</span> 862<span word="m">m</span> <span word="in">in</span> <span word="bad">bad</span> <span word="bets">bets</span> <span word="on">on</span> <span word="derivatives">derivatives</span>, <span word="said">said</span>, <span word="Itall">Itall</span> <span word="started">started</span> <span word="when">when</span> <span word="I">I</span> <span word="tried">tried</span> <span word="to">to</span> <span word="cover">cover</span> <span word="for">for</span> <span word="a">a</span> <span word="junior">junior</span> <span word="colleague">colleague</span> <span word="who">who</span> <span word="had">had</span> <span word="lost">lost</span> 20,000. 为巴林银行造成8.62亿英镑的金融衍生品坏账，最终致其倒闭<span word="Nick">Nick</span> <span word="Leeson">Leeson</span>曾经说：一切都开始于我试图包庇一位造成两万英镑损失的年轻同事。 <span word="Ramalinga">Ramalinga</span> <span word="Raju">Raju</span>, <span word="the">the</span> <span word="chairman">chairman</span> <span word="of">of</span> <span word="Satyam">Satyam</span>, <span word="who">who</span> <span word="admitted">admitted</span> <span word="to">to</span> <span word="inflating">inflating</span> <span word="the">the</span> <span word="computer">computer</span>-<span word="servicescompany">servicescompany</span> <span word="s">s</span> <span word="revenues">revenues</span> <span word="by">by</span> 1 <span word="billion">billion</span>, <span word="said">said</span>, <span word="It">It</span> <span word="was">was</span> <span word="like">like</span> <span word="riding">riding</span> <span word="a">a</span> <span word="tiger">tiger</span>, <span word="not">not</span> <span word="knowing">knowing</span> <span word="how">how</span> <span word="to">to</span> <span word="get">get</span> <span word="offwithout">offwithout</span> <span word="being">being</span> <span word="eaten">eaten</span>. 软件服务公司萨蒂扬的董事长<span word="Ramalinga">Ramalinga</span> <span word="Raju">Raju</span>说：我就像骑在老虎身上，不知如何下来才不会被吃掉。此人承认自己把公司的利润夸大了数以10亿计。 <span word="A">A</span> <span word="second">second</span> <span word="answer">answer</span> <span word="is">is</span> <span word="to">to</span> <span word="put">put</span> <span word="procedures">procedures</span> <span word="in">in</span> <span word="place">place</span> <span word="to">to</span> <span word="detect">detect</span> <span word="frauds">frauds</span>. 第二点则是要落实监测欺诈的程序和手续。 <span word="The">The</span> <span word="Sarbanes">Sarbanes</span>-<span word="Oxley">Oxley</span> <span word="law">law</span> <span word="passed">passed</span> <span word="in">in</span> <span word="America">America</span> <span word="after">after</span> <span word="the">the</span> <span word="Enron">Enron</span> <span word="and">and</span> <span word="WorldCom">WorldCom</span> <span word="frauds">frauds</span> <span word="requires">requires</span> <span word="theboards">theboards</span> <span word="of">of</span> <span word="public">public</span> <span word="companies">companies</span> <span word="to">to</span> <span word="commission">commission</span> <span word="independent">independent</span> <span word="audits">audits</span> <span word="of">of</span> <span word="their">their</span> <span word="internal">internal</span> <span word="financialcontrols">financialcontrols</span>. 在安然和世通的丑闻后美国通过了《萨班斯-奥克斯利法案》，要求上市公司的董事会委任独立审计进行内部财务控制。 <span word="But">But</span> <span word="rigorous">rigorous</span> <span word="procedures">procedures</span> <span word="can">can</span> <span word="easily">easily</span> <span word="lure">lure</span> <span word="companies">companies</span> <span word="into">into</span> <span word="a">a</span> <span word="false">false</span> <span word="sense">sense</span> <span word="of">of</span> <span word="security">security</span>. 但是，严格的手续会引诱企业产生一种安全的错觉。 <span word="The">The</span> <span word="employees">employees</span> <span word="most">most</span> <span word="affected">affected</span> <span word="by">by</span> <span word="those">those</span> <span word="rules">rules</span> <span word="may">may</span> <span word="be">be</span> <span word="precisely">precisely</span> <span word="the">the</span> <span word="ones">ones</span> <span word="most">most</span> <span word="capable">capable</span> <span word="offinding">offinding</span> <span word="ways">ways</span> <span word="around">around</span> <span word="them">them</span>, <span word="as">as</span> <span word="was">was</span> <span word="the">the</span> <span word="case">case</span> <span word="with">with</span> <span word="Mr">Mr</span> <span word="Leeson">Leeson</span> <span word="and">and</span> <span word="Jerme">Jerme</span> <span word="Kerviel">Kerviel</span>, <span word="a">a</span> <span word="renegadetrader">renegadetrader</span> <span word="at">at</span> <span word="Societe">Societe</span> <span word="Generale">Generale</span>. 那些受严格规定影响最大的员工也恰恰会是最有能力钻空子的人， <span word="Slesson">Slesson</span>先生以及<span word="ociete">ociete</span> <span word="Generale">Generale</span>公司变节的交易员<span word="Jer">Jer</span>?<span word="me">me</span> <span word="Kerviel">Kerviel</span>都是这样的例子。 <span word="Many">Many</span> <span word="companies">companies</span> <span word="seek">seek</span> <span word="reassurance">reassurance</span> <span word="that">that</span> <span word="all">all</span> <span word="is">is</span> <span word="well">well</span> <span word="by">by</span> <span word="installing">installing</span> <span word="cyber">cyber</span>-<span word="security">security</span> <span word="tools">tools</span> <span word="tomonitor">tomonitor</span> <span word="employees">employees</span> <span word="e">e</span>-<span word="mails">mails</span> <span word="and">and</span> <span word="internal">internal</span> <span word="accounting">accounting</span> <span word="systems">systems</span> <span word="for">for</span> <span word="suspicious">suspicious</span> <span word="activity">activity</span>. 许多公司为寻求保障，会通过安装网络安全工具来监控员工的邮件和内部会计系统，以发觉可疑活动。 <span word="But">But</span> <span word="fraudsters">fraudsters</span> <span word="are">are</span> <span word="often">often</span> <span word="quicker">quicker</span> <span word="at">at</span> <span word="harnessing">harnessing</span> <span word="technology">technology</span> <span word="to">to</span> <span word="disguise">disguise</span> <span word="what">what</span> <span word="they">they</span> <span word="are">are</span> <span word="up">up</span> <span word="tothan">tothan</span> <span word="companies">companies</span> <span word="are">are</span> <span word="at">at</span> <span word="using">using</span> <span word="it">it</span> <span word="to">to</span> <span word="spot">spot</span> <span word="them">them</span>. 企业利用科技来搜寻行骗者，后者也同样使用科技来掩饰他们的意图，而且总要技高一筹。 <span word="Those">Those</span> <span word="running">running</span> <span word="scams">scams</span> <span word="may">may</span> <span word="also">also</span> <span word="be">be</span> <span word="skilled">skilled</span> <span word="at">at</span> <span word="tricking">tricking</span> <span word="colleagues">colleagues</span> <span word="into">into</span> <span word="giving">giving</span> <span word="them">them</span> <span word="passwordsatechnique">passwordsatechnique</span> <span word="Edward">Edward</span> <span word="Snowden">Snowden</span> <span word="may">may</span> <span word="have">have</span> <span word="exploited">exploited</span> <span word="to">to</span> <span word="devastating">devastating</span> <span word="effect">effect</span>. 那些行骗者同样很擅长从他们的同事那里骗取密码一个像<span word="Edward">Edward</span> <span word="Snowden">Snowden</span>那样的技术人员就可以对公司造成毁灭性的影响。 <span word="Praising">Praising</span> <span word="the">the</span> <span word="bearers">bearers</span> <span word="of">of</span> <span word="bad">bad</span> <span word="news">news</span> 赞美告密者 <span word="The">The</span> <span word="most">most</span> <span word="powerful">powerful</span> <span word="weapon">weapon</span> <span word="against">against</span> <span word="fraud">fraud</span> <span word="is">is</span> <span word="not">not</span> <span word="an">an</span> <span word="algorithm">algorithm</span> <span word="or">or</span> <span word="a">a</span> <span word="checklist">checklist</span> <span word="but">but</span> <span word="awhistleblower">awhistleblower</span>. 对抗欺诈最有力的武器并不是计算程序或是核对清单，而是告密者。 <span word="The">The</span> <span word="Association">Association</span> <span word="of">of</span> <span word="Certified">Certified</span> <span word="Fraud">Fraud</span> <span word="Examiners">Examiners</span> <span word="calculates">calculates</span> <span word="that">that</span> <span word="three">three</span> <span word="times">times</span> <span word="as">as</span> <span word="many">many</span> <span word="frauds">frauds</span> <span word="arediscovered">arediscovered</span> <span word="by">by</span> <span word="tip">tip</span>-<span word="offs">offs</span> <span word="than">than</span> <span word="by">by</span> <span word="any">any</span> <span word="other">other</span> <span word="method">method</span>. 注册舞弊检查师协会的检查人员计算出：通过密报发现的欺诈案例是通过其他方法发现的3倍。 <span word="It">It</span> <span word="also">also</span> <span word="notes">notes</span> <span word="that">that</span> <span word="firms">firms</span> <span word="with">with</span> <span word="fraud">fraud</span> <span word="hotlines">hotlines</span>, <span word="which">which</span> <span word="staff">staff</span> <span word="can">can</span> <span word="call">call</span> <span word="anonymously">anonymously</span>, <span word="suffer">suffer</span> <span word="smallerlosses">smallerlosses</span> <span word="from">from</span> <span word="fraud">fraud</span>, <span word="and">and</span> <span word="cut">cut</span> <span word="by">by</span> <span word="seven">seven</span> <span word="months">months</span> <span word="the">the</span> <span word="exposure">exposure</span> <span word="gap">gap</span> <span word="between">between</span> <span word="the">the</span> <span word="start">start</span> <span word="of">of</span> <span word="an">an</span> <span word="illicitscheme">illicitscheme</span> <span word="and">and</span> <span word="its">its</span> <span word="discovery">discovery</span>. 协会还支出，那些设有员工可以匿名拨打的翻欺诈热线的企业通常因欺诈产生的损失也相对较小，而且也减短了那些非法阴谋从开始到被发现之间的长达七个月的潜伏期。 <span word="Governments">Governments</span> <span word="are">are</span> <span word="increasingly">increasingly</span> <span word="providing">providing</span> <span word="whistleblowers">whistleblowers</span> <span word="with">with</span> <span word="legal">legal</span> <span word="protection">protection</span> <span word="and">and</span> <span word="financialincentives">financialincentives</span>: 政府也在不断增加对告密者提供的法律保护和经济奖励： <span word="America">America</span> <span word="s">s</span> <span word="Securities">Securities</span> <span word="and">and</span> <span word="Exchange">Exchange</span> <span word="Commission">Commission</span> <span word="has">has</span> <span word="created">created</span> <span word="a">a</span> 450<span word="m">m</span> <span word="fund">fund</span> <span word="to">to</span> <span word="reward">reward</span> <span word="them">them</span>. 美国证券交易委员会已经为奖励他们创立了4.5亿美元的基金。 <span word="Companies">Companies</span> <span word="that">that</span> <span word="dither">dither</span>, <span word="blather">blather</span> <span word="or">or</span> <span word="launch">launch</span> <span word="half">half</span>-<span word="hearted">hearted</span> <span word="inquiries">inquiries</span> <span word="when">when</span> <span word="presented">presented</span> <span word="withevidence">withevidence</span> <span word="of">of</span> <span word="employee">employee</span> <span word="misconduct">misconduct</span> <span word="often">often</span> <span word="end">end</span> <span word="up">up</span> <span word="regretting">regretting</span> <span word="it">it</span>. 在面对自己员工不当行为的证据时，那些表现得犹豫不决、暧昧不明或是不配合调查的公司通常在最后都会后悔。 <span word="JPMorgan">JPMorgan</span> <span word="Chase">Chase</span> <span word="lost">lost</span> <span word="billions">billions</span> <span word="in">in</span> <span word="its">its</span> <span word="London">London</span> <span word="Whale">Whale</span> <span word="rogue">rogue</span>-<span word="trader">trader</span> <span word="scandal">scandal</span>, <span word="initially">initially</span> <span word="dismissedby">dismissedby</span> <span word="the">the</span> <span word="bank">bank</span> <span word="s">s</span> <span word="boss">boss</span>, <span word="Jamie">Jamie</span> <span word="Dimon">Dimon</span>, <span word="as">as</span> <span word="a">a</span> <span word="tempest">tempest</span> <span word="in">in</span> <span word="a">a</span> <span word="teapot">teapot</span>. 摩根大通公司在其绰号伦敦鲸的无赖交易员造成丑闻中损失惨重;而该公司老板<span word="Jamie">Jamie</span> <span word="Dimon">Dimon</span>起先对此事不予理睬，最终造成了这次的茶壶中的风暴。 <span word="Besides">Besides</span> <span word="doing">doing</span> <span word="more">more</span> <span word="to">to</span> <span word="encourage">encourage</span> <span word="whistleblowers">whistleblowers</span>, <span word="businesses">businesses</span> <span word="must">must</span> <span word="take">take</span> <span word="decisive">decisive</span> <span word="action">action</span> <span word="toclose">toclose</span> <span word="the">the</span> <span word="exposure">exposure</span> <span word="gap">gap</span>. 除了要鼓励员工告密之外，企业还得采取决定性的行动来减短欺诈事件曝光的时间。 <span word="A">A</span> <span word="botched">botched</span> <span word="investigation">investigation</span> <span word="can">can</span> <span word="tip">tip</span> <span word="off">off</span> <span word="a">a</span> <span word="fraudster">fraudster</span> <span word="and">and</span> <span word="make">make</span> <span word="it">it</span> <span word="easy">easy</span> <span word="for">for</span> <span word="him">him</span> <span word="to">to</span> <span word="cover">cover</span> <span word="his">his</span> <span word="tracks">tracks</span>. 鲁莽的调查行动会打草惊蛇，让行骗者更容易掩盖自己的行迹。 <span word="A">A</span> <span word="suspicion">suspicion</span> <span word="of">of</span> <span word="deliberate">deliberate</span> <span word="foot">foot</span>-<span word="dragging">dragging</span> <span word="can">can</span> <span word="render">render</span> <span word="an">an</span> <span word="entire">entire</span> <span word="company">company</span> <span word="vulnerable">vulnerable</span>. 但如果企业表现出故意拖延调查的嫌疑，又会使整个企业处于不利的地位。 <span word="The">The</span> <span word="damage">damage</span> <span word="done">done</span> <span word="by">by</span> <span word="corporate">corporate</span> <span word="fraud">fraud</span> <span word="can">can</span> <span word="last">last</span> <span word="long">long</span> <span word="after">after</span> <span word="the">the</span> <span word="culprits">culprits</span> <span word="have">have</span> <span word="been">been</span> <span word="identified">identified</span>. 即使在欺诈犯被发现后，其对企业的伤害依旧会持续。 词语解释 1.<span word="attract">attract</span> <span word="to">to</span> 吸引 <span word="She">She</span> <span word="is">is</span> <span word="easily">easily</span> <span word="attract">attract</span> <span word="to">to</span> <span word="thing">thing</span> <span word="like">like</span> <span word="these">these</span>. 她易受诸如此类事情的吸引。 <span word="But">But</span> <span word="it">it</span> <span word="is">is</span> <span word="a">a</span> <span word="turn">turn</span>-<span word="off">off</span> <span word="for">for</span> <span word="employees">employees</span> <span word="of">of</span> <span word="companies">companies</span> <span word="thatshanghai">thatshanghai</span> <span word="wants">wants</span> <span word="to">to</span> <span word="attract">attract</span> <span word="to">to</span> <span word="the">the</span> <span word="skyscraperspopping">skyscraperspopping</span> <span word="up">up</span> <span word="on">on</span> <span word="the">the</span> <span word="western">western</span> <span word="bank">bank</span> <span word="of">of</span> <span word="the">the</span> <span word="huangpuriver">huangpuriver</span>. 上海为吸引世界金融机构而打算在黄浦江西岸建造摩天大厦群，这可能给公司的员工带来一些影响。 2.<span word="such">such</span> <span word="as">as</span> 例如;譬如;诸如 <span word="What">What</span> <span word="about">about</span> <span word="future">future</span> <span word="steps">steps</span> <span word="such">such</span> <span word="as">as</span> <span word="euro">euro</span> <span word="bonds">bonds</span>? 诸如欧元联盟之类的未来计划怎样? <span word="Imaginary">Imaginary</span> <span word="problems">problems</span> <span word="such">such</span> <span word="as">as</span> <span word="these">these</span> <span word="are">are</span> <span word="usually">usually</span> <span word="hiding">hiding</span> <span word="real">real</span> <span word="ones">ones</span>. 像这样的臆想的问题通常隐藏真实性的。 3.<span word="make">make</span> <span word="use">use</span> <span word="of">of</span> 使用，利用;假借 <span word="Now">Now</span> <span word="we">we</span> <span word="need">need</span> <span word="to">to</span> <span word="make">make</span> <span word="use">use</span> <span word="of">of</span> <span word="them">them</span>. 如今，我们需要对它们加以利用。 <span word="Researches">Researches</span> <span word="make">make</span> <span word="use">use</span> <span word="of">of</span> <span word="online">online</span> <span word="surveys">surveys</span> <span word="to">to</span> <span word="complete">complete</span> <span word="their">their</span> <span word="assignments">assignments</span>. 研究人员利用网上调查来完成他们的任务。 4.<span word="subject">subject</span> <span word="to">to</span> 使服从，使遭受 <span word="Already">Already</span> <span word="americans">americans</span> <span word="are">are</span> <span word="subject">subject</span> <span word="to">to</span> <span word="de">de</span>-<span word="facto">facto</span> <span word="capital">capital</span> <span word="controls">controls</span>. 如今美国已经受到变相的资本控制。 <span word="The">The</span> <span word="advance">advance</span> <span word="estimate">estimate</span> <span word="is">is</span> <span word="subject">subject</span> <span word="to">to</span> <span word="two">two</span> <span word="revisions">revisions</span> <span word="in">in</span> <span word="coming">coming</span> <span word="months">months</span>. 这个预先估计在未来的几个月中需要受到两次修订。</p>
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