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Two years after the implosion of German financial services provider Wirecard, the story continues to make news. The executives blamed for their roles in the accounting scandal are still fugitives, and just recently, the whistleblower’s identity was revealed. 

德国金融服务提供商 Wirecard 倒闭两年后,这个故事继续成为了新闻。被指责在会计丑闻中扮演角色的高管仍然是逃犯,而就在最近,举报人的身份被曝光。


His name is Pav Gill, and the ACFE is honoring his bravery in exposing fraud at Wirecard by presenting him with this year’s Cliff Robertson Sentinel Award, which it bestows annually on a person who, without regard to personal or professional consequences, publicly discloses wrongdoing in business or government.


He talks to Fraud Magazine in this issue’s cover story, recounting his experiences at Wirecard and what it means to be a whistleblower in countries that often lack sufficient support for those willing to expose wrongdoing. 

在本期的封面故事中,他与Fraud Magazine进行了交谈,讲述了他在 Wirecard 的经历,以及在那些经常缺乏足够支持来揭露不法行为的国家,做一名告密者意味着什么。

When Gill first started at Wirecard as its first legal counsel for Asia-Pacific, it was an up-and-coming German online payments platform expanding across the globe. This was an exciting place for a young lawyer like Gill who was looking to break into the fintech world. 

当 Gill 刚开始在 Wirecard 担任其在亚太地区的第一位法律顾问时,它是一个新兴的德国在线支付平台,正在全球扩张。对于像吉尔这样希望打入金融科技世界的年轻律师来说,这是一个令人兴奋的地方。


Gill soon grew suspicious, however. The regional CFO had little experience as a finance manager and appeared ill-qualified to run the Asia operations of a multibillion-euro-listed company. Yet it wasn’t until that CFO came back with profitable financials for Wirecard’s loss-making Hong Kong entity that Gill spied his first big red flag. 

然而,吉尔很快就开始怀疑了。这位区域CFO几乎没有担任财务经理的经验,而且似乎没有资格管理一家价值数十亿欧元的上市公司的亚洲业务。然而,直到CFO为 Wirecard 亏损的香港实体带来盈利的财务状况后,吉尔才发现了他的第一个重大危险信号。

History shows us that many frauds are essentially the same — the only difference is they’re executed with new technology. In this case, one such scam involved the regional CFO allegedly creating false software transfer agreements for several million euros between bogus third-party shell companies and Wirecard. 


Sadly, Gill’s efforts to bring these frauds to the attention of management proved to be another chapter in a long history of whistleblowers who’ve been punished rather than rewarded for their good deeds. Even after corrupt Wirecard executives forced Gill to resign, they continued to harass him. In the end, it was ultimately Gill’s mother who encouraged him to blow the whistle and act as a source for the Financial Times journalists who brought the scandal to the public’s attention. 

可悲的是,Gill 将这些舞弊行为提请管理层注意的努力被证明是举报人因善行而受到惩罚而非奖励的漫长历史的又一章。即使在腐败的 Wirecard 高管迫使 Gill 辞职后,他们仍继续骚扰他。最终,是吉尔的母亲鼓励他揭发丑闻,并充当英国《金融时报》记者的消息来源,让公众关注这起丑闻。


Often it takes such a scandal to force lawmakers to pass long-needed, anti-fraud legislation (think of the Sarbanes-Oxley Act after Enron). And Wirecard’s demise has acted as a similar catalyst in Germany, where efforts are underway to give regulators more firepower against corporate fraud and to shield whistleblowers. 

通常需要这样的丑闻才能迫使立法者通过长期需要的反舞弊立法(想想安然之后的SOX法案)。Wirecard 的倒闭在德国也起到了类似的催化剂作用,德国正在努力赋予监管机构更多打击企业舞弊的火力并保护举报人。


Indeed, more and more countries are adopting tougher measures to promote whistleblower activity and protect them from harm. The EU Whistleblower Directive is one such recent initiative. Some Asia-Pacific countries are also enacting stronger whistleblower protections. 


We hope to see more such laws and regulations. Whistleblowers must be protected. As CFEs, we should look for opportunities to support reporting programs and protect people who are willing to risk their jobs and reputations to expose fraud. Others like Pav Gill (and his mother) are counting on us. 

我们希望看到更多这样的法律法规。举报人必须受到保护。作为 CFE,我们应该寻找机会支持报告计划并保护那些愿意冒着工作和声誉风险揭露舞弊行为的人。像 Pav Gill(和他的母亲)这样的其他人正在指望我们。


Wirecard's sentinel helps trigger anti-fraud regulations

Bruce Dorris, J.D., CFE, CPA, is president and CEO of the ACFE. Contact him at President@ACFE.com