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  • If you ask people whether they think stealing is wrong,

    大多數的人都知道

  • most of them would answer, "Yes."

    偷竊並不是一件正確的事

  • And yet, in 2013, organizations all over the world

    但在 2013 年,世界各地的組織

  • lost an estimated total of 3.7 trillion dollars to fraud,

    卻因商業舞弊一共損失 3.7 兆美元

  • which includes crimes like embezzlement, pyramid scheme, and false insurance claims.

    其中舞弊手法包括挪用公款、老鼠會直銷以及詐領保險金

  • This wasn't just the work of a few bad apples.

    這並非少數特例

  • The truth is that many people are susceptible

    事實上,許多人不但禁不起誘惑

  • not only to the temptation to commit fraud

    不只是想要詐騙

  • but to convincing themselves that they've done nothing wrong.

    還會理直氣壯地合理化罪行

  • So why does fraud happen?

    到底人為什麼會舞弊呢?

  • While individual motivations may differ from case to case,

    舞弊背後的動機因人而異

  • the fraud triangle,

    「舞弊三角」

  • a model developed by criminologist Donald Cressey,

    是犯罪學家克雷西提出的理論

  • shows three conditions that make fraud likely:

    歸納出誘發舞弊的三大因素:

  • pressure, opportunity, and rationalization.

    壓力、機會、合理化

  • Pressure is often what motivates someone to engage in fraud to begin with.

    壓力通常是引人犯罪的導火線

  • It could be a personal debt,

    壓力可能來自私人債務

  • an addiction,

    藥物上癮

  • an earnings quota,

    業績目標

  • a sudden job loss,

    失業危機

  • or an illness in the family.

    或親人臥病等等

  • As for opportunity, many people in both public and private sectors

    第二大因素:機會

  • have access to tools that enable them to commit and conceal fraud:

    無論在公私營機構有心人都能利用職務之便舞弊, 再粉飾太平

  • corporate credit cards,

    例如:公司信用卡

  • internal company data,

    內部資料

  • or control over the budget.

    或預算控制

  • The combination of pressure

    如果機會結合壓力

  • and being exposed to such opportunities on a daily basis

    每天如影隨形地出現

  • can create a strong temptation.

    此時就會誘發強大的邪念

  • But even with these two elements,

    但就算有了這兩大因素

  • most fraud still requires rationalization.

    大多數舞弊還是需要自我合理化

  • Many fraudsters are first time offenders,

    很多舞弊者是初犯

  • so in order to commit an act most would regard as wrong,

    一旦做出見不得人的行徑

  • they need to justify it to themselves.

    往往需要找藉口合理化

  • Some feel entitled to the money because they are underpaid and overworked

    受壓榨的員工自認,贓款本來就是他們的

  • and others believe their fraud is victimless,

    有的則認為又沒危害到他人

  • perhaps even planning to return the money once their crisis is resolved.

    說不定度過難關就會歸還贓款

  • Some of the most common types of fraud

    最常見舞弊案中

  • don't even register as such to the perpetrator.

    有些犯案者甚至不覺得自己違法

  • Examples include employees fudging time sheets or expense reports,

    例如員工假報工時和支出記錄

  • taxpayers failing to report cash earnings,

    納稅人逃漏稅

  • or service providers overbilling insurance companies.

    或服務業索求過高保險金

  • Though these may seem small,

    雖然這些看似微不足道

  • and can sometimes only involve hundreds of dollars,

    涉及的金額不過幾百美金

  • they all contribute to the big picture.

    卻反映了普遍心態

  • And then there's fraud on a massive scale.

    之後就進階成大規模的舞弊

  • In 2003, Italian dairy food giant Parmalat went bankrupt

    2003 年義大利乳業之王,帕拉瑪公司宣告破產

  • after it was found to have fabricated a 4 billion dollar bank account

    主因是公司假造 40 億美元存款

  • and falsified financial statements to hide the fact that its subsidiaries had been losing money.

    以及篡改財務報表,就是為了隱藏子公司的虧損

  • Because it was family controlled,

    由於是家族企業

  • corporate governance and regulator supervision were difficult,

    很難落實公司治理和監督制度

  • and the company likely hoped that the losses could be recouped

    帕瑪拉原本極力彌補虧損

  • before anyone found out.

    以為不會東窗事發

  • And it's not just corporate greed.

    不只企業因貪婪而舞弊

  • Governments and non-profits are also susceptible to fraud.

    政府和非營利組織也可能捲入弊案

  • During her time as City Comptroller for Dixon, Illinois,

    麗塔·庫德曾任美國伊州迪克森市的主計長

  • Rita Crundwell embezzled over 53 million dollars.

    她在任內挪用超過 5300 萬美金的公款

  • Rita was one of the country's leading quarter horse breeders

    她曾是全美知名的賽馬飼主

  • and winner of 52 world championships.

    贏過 52 次世界冠軍

  • But the cost of maintaining the herd ran to 200,000 dollars per month.

    但每月養馬耗費高達 20 萬美元

  • Because her position gave her complete control over city finances,

    主計長一職讓她掌握財政

  • she was easily able to divert money

    可以輕鬆挪用公款

  • to an account she used for private expenses,

    轉入私人帳號方便私人開支

  • and the scheme went unnoticed for 20 years.

    這項不法行為暗中持續了 20 年

  • It is believed that Crundwell felt entitled to a lavish lifestyle

    麗塔覺得奢侈享受不為過

  • based on her position,

    畢竟她是主計長

  • and the notoriety her winnings brought to the city.

    一旦有權、有勢、有名望

  • It's tempting to think of fraud as a victimless crime

    很輕易就能把舞弊合理化

  • because corporations and civic institutions aren't people.

    反正無關痛癢、沒人受害

  • But fraud harms real people in virtually every case:

    但舞弊案往往都波及老百姓

  • the employees of Parmalat who lost their jobs,

    帕拉瑪的員工因此失業

  • the citizens of Dixon whose taxes subsidized horse breeding,

    迪克森市的市民繳稅給主計長養馬

  • the customers of companies which raise their prices to offset losses.

    公司為了彌補虧損而調漲價格

  • Sometimes the effects are obvious and devestating,

    漲價影響的層面通常非常大

  • like when Bernie Madoff caused thousands of people to lose their life savings.

    像馬多夫騙局爆發, 上千人積蓄一夕歸零

  • But often they're subtle and not easy to untangle.

    雖然弊案都狡猾又難揭穿

  • Yet someone, somewhere is left holding the bill.

    但我們相信, 該還的一毛也逃不掉

If you ask people whether they think stealing is wrong,

大多數的人都知道

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B1 中級 中文 美國腔 TED-Ed 虧損 公司 壓力 員工 因素

【TED-Ed】人們如何合理化舞弊? (How people rationalize fraud - Kelly Richmond Pope)

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    Ann 發佈於 2016 年 01 月 06 日
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