采购与供应高级文凭
Advanced Diploma in Procurement and Supply
供应链风险管理
Managing Risks in Supply Chains
请在回答问题之前花费20分钟来仔细阅读分析案例信息。
You are advised to allow 20 minutes to read carefully and analyse the information in the case study before attempting to answer the questions .
案例-克罗尔公司的2013-2014年度《全球欺诈报告》
克罗尔公司在其2013/2014年度《全球欺诈报告》中指出，遭遇欺诈行为的公司数量已达到了70%。其中，由于采购方面的欺诈行为而蒙受损失的组织数量，从2012年的12% 上升至现在的20%。这些组织中的三分之一都经历过供应商的不当行为。报告中陈述，全球化的不断发展增加了公司受到欺诈的风险，因为这些公司正“寻求进军到风险较高的海外市场，并且使用更大程度的外包。”
克罗尔公司首席执行官汤姆.哈利特说：“欺诈行为全球发生率的日益增高对于任何一个打击欺诈行为的人来讲，都不足为奇。对优秀公司的衡量标准不是你是否遭受过欺诈，而是你将准备如何应对和处理欺诈行为以及在遇到欺诈之后如何继续公司业务。” 欺诈顾问保罗.凯尔说，虽然欺诈手段防不胜防，但是组织需要确保对员工进行培训，从而使他们能够辨别并阻止欺诈行为的发生。他说：“采购欺诈是一种被忽视的风险”。
克罗尔报告中还指出网络犯罪正日益增加。供应商遭受攻击而导致信息失窃的公司从2012年的5%上升至如今的17%。然而，这些公司似乎并没有解决这一风险。最近，由期刊《供应管理》发起的一次民意调查结果显示，超过三分之二的买家尚未更改合同来解决网络犯罪的威胁。作为全国经济犯罪领域的领导者，伦敦市警察局长艾德里安敦促买家改进与供应商的合同以应对这一风险。
然而，另一位顾问提出仅仅修订合同远远不够：“许多采购组织要求供应商在合同中注明其政策，比如CSR（企业的社会责任），这些政策很大程度上是未经研读、审核以及分析的。”
保罗.摩尔是一名风险管理专家，他进一步说明了这个观点。他指出，一个人不能仅仅通过流程和治理来管理风险。在一次会议发言时，摩尔说政策和程序只是解决方案的一部分。他告诉与会代表，人类的本性是最需要解决的地方。他说“你可以拥有世界上最棒的治理流程，但是如果这些治理流程是在贪婪的文化中、在不道德行为下以及不愿意面对挑战的情形中执行，那么它们终将失败，”他还说：“我此生花费了大量时间来寻找优秀的风险系统，但是它们就是徒有其表。没有文化内涵的流程不会起作用的，它通常会令人困扰”。 同时，他还建议“判断力和常识是关键，技术性物品所提供的帮助是有限的。”
为了解决日益增加的风险，一些大型组织采用的办法是设立专门的项目来关注那些由欺诈带来的风险。这种基于项目的方法致力于降低由欺诈或其它问题所造成的风险， 比如供应商未能完全实施他们自己的企业社会责任（CSR）政策。
来源：《供应管理》， 2013年10月-11月。
CASE STUDY – KROLL GLOBAL FRAUD REPORT 2013–2014
The 2013/2014 annual Kroll Global Fraud Report states that the number of firms hit by fraud has reached 70%. One in five organisations has fallen victim to procurement related fraud, up from 12 per cent in 2012. Of those falling victim to procurement fraud, a third experienced wrongdoing by suppliers. The report states that greater globalisation has increased firms’ exposure to fraud as they “seek expansion into riskier overseas markets and use greater levels of outsourcing.”
Tom Hartley, CEO of Kroll, says: “It should come as no surprise to anyone whose job it is to combat fraud that the global incidence of fraud is rising. But the measure of a good company is not whether or not you’ve suffered a fraud, it’s how you prepare for it, how you deal with it and how you move on afterwards.” Paul Guile, a fraud advisor, says that the full extent of fraud remains unknown, but organisations need to ensure staff are trained to identify and prevent it. “Procurement fraud is under-recognised as a risk,” he says.
The Kroll report also states that cyber-crime is increasing and that 17% of firms affected by information theft suffered as a result of an attack on a supplier, up from 5% in 2012. However, firms do not appear to be addressing this risk. The results of a recent poll conducted by Supply Management journal found that more than two thirds of buyers are yet to make changes to contracts to address the threat of cyber crime. Police Commissioner for the City of London, Adrian Leppard, the national lead for economic crime, has urged buyers to improve contracts with suppliers to tackle the risk.
However, another consultant suggests that amending contracts is not enough: “Many procurement organisations ask for suppliers’ policies on contractual areas, such as CSR (Corporate Social Responsibility), and these policies go largely unread, unaudited and unanalysed.”
Paul Moore, a risk management expert, takes this argument further by saying that one cannot manage risks solely through processes and governance. Speaking at a conference, Moore said that policies and procedures were only part of the solution. He told delegates that human nature is the area that needs to be addressed. “You can have the best governance processes in the world but if they are carried out in a culture of greed, unethical behaviour and indisposition [reluctance] to challenge they will fail,” he said. “I have spent so much of my existence looking at what look like great risk systems, but they are a veneer [front/facade]. Process without culture does not work, and it is often a distraction”. He also suggests that “Judgement and common sense are a vital part. Technical stuff only takes you so far.”
To address the increasing risks, one response that some larger organisations have adopted is to set up specific projects to focus on the risks posed by fraud. This project based approach is focussed on mitigating the risks posed by fraud and other issues, such as the failure of suppliers to fully implement their own policies on CSR.
Sources: Supply Management, October and November 2013
问题 QUESTIONS
以下所有问题都与案例有关，应当根据案例提供的信息回答问题。建议你每题用40分钟作答。
These questions relate to the case study and should be answered in the context of the information provided. You are advised to spend 40 minutes on each question.
1. 案例表明供应链欺诈对于组织来说是十分重要的问题。
论述三种不同类型的供应链欺诈，并建议两种预防措施以应对供应链中的欺诈。（25分）
The case study suggests that supply chain fraud is a significant issue for organisations.
Discuss THREE different types of supply chain fraud and suggest TWO preventative measures to
address fraud in supply chains.
2. 案例表明，为应对日益增长的欺诈风险，一些大型组织采取的方法是设立专门的项目。
解释在运用基于项目的方法时，组织如何应用项目生命周期模型中的每个主要阶段来应对欺诈带
来的风险。 （25分）
The case study indicates that to address the increasing risk of fraud one response that some larger
organisations have adopted is to set up specific projects.
Explain how an organisation could apply each of the main stages of a project life cycle model, when
using a project based approach, to address the risks posed by fraud.
3. 克罗尔报告表明，随着欺诈行为越来越多，许多公司的业务因此中断。
The Kroll Report suggests that fraud is increasing with the resultant business disruption for many firms.
a) 解释采购部门可以用来管理供应链欺诈风险的三个合同条款。（15分）
Explain THREE different contractual provisions that a procurement function could use to manage the
risk of fraud in the supply chain.
b) 在风险管理的背景下，论述业务持续计划的关键阶段。 （10分）
Discuss the key stages in business continuity planning in the context of risk management.
4. 案例暗示优秀的采购组织会通过早期的风险评估为应对欺诈做准备。
论述可以用来降低供应链欺诈风险的一系列风险评估工具或者技术。 （25分）
The case study implies that better purchasing organisations prepare for fraud through early risk
assessment.
Propose a range of risk assessment tools or techniques that could be used to reduce the risk of supply
chain fraud.
试卷结束
END OF QUESTION PAPER
