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ich bitte den englischen Text zu kontrollieren!
Danke
„Corruption is wrongdoing by people of authority. The term corruption is best known in the field of politics; however corruption occurs in businesses every day as well. Corruption often stems from bribery and is generally done by people with a lot of power or authority in a business.
o Business corruption is caused by one of three main illegal acts. Bribery is the most common and includes a person accepting money to make certain business decisions or to perform certain activities. Extortion involves a person illegally using his power to gain things such as more power, property, position or other assets. Embezzlement involves taking company money for personal use.
o One primary reason business corruption occurs is due to greed. Many people want ( covet ) what they do not have. When companies give employees or top workers too much power or authority, they may fall into corruption because it seems like an easy option.
o Companies create and realize internal controls, or guidelines ( direktions ) and procedures employees and workers must follow to keep control over assets, to avoid corruption and to produce reliable, accurate financial statements. One fundamental principle of an internal control system is the idea of separation of duties. This principle separates duties between workers to avoid one person having an excessive amount of control within the organization. Companies also often hire auditors to conduct evaluations of their financial information. This helps deter employees from performing corrupt acts.
o Corruption within business happens many different ways. One common way this occurs is when one employee has control over receiving checks, making deposits and paying bills. This employee potentially has too much control and could devise a way to avoid depositing company checks and keeping them for himself. This is an example of an area in a business that needs an internal control system. Corruption happens other ways as well. For example, an employee deciding to sell an asset of the company and keep the money is corruption. Another example is if an employee issues extra shares of company stock to himself.“