人才薈萃 october 2013 · detecting and preventing fraud during the recruitment and assessment...

Prevention is Better than Cure: Handling Corporate Fraud防患未然：處理企業欺詐

人才薈萃

The Official Journal of the Hong Kong Institute of Human Resource Management 香港人力資源管理學會會刊

人才薈萃

Octo

ber 2013 H

UM

AN

RESO

UR

CES

October 2013

LEGAL HIGHLIGHTCan Employers Recoup Training Costs from Departing Staff?僱主能否向離職員工追討培訓費用？

HR TOOLBOXTermination Matters as Much as Hiring

HKIHRM ANNUAL CONFERENCE & EXHIBITION Tapping into the Wisdom of the Crowd

Cover Story

10 HUMAN RESOURCES • October 2013

Prevention is Better than Cure: Handling Corporate Fraud

• Other than monetary implications, corporate fraud stains reputations and may lead to legal liabilities.

• HR professionals can mitigate the risk of fraud by establishing and enforcing a comprehensive internal control framework.

By Kelvin Ko, Managing Director, Verity Consulting LimitedAndy Cheung, Founding Principal, MAWSL Consulting

Cover Story

11HUMAN RESOURCES • October 2013

Corporate fraud is a major concern

for organisations worldwide.

Prominent fraud cases and recent strict

anti-corruption regulations (eg the

Bribery Act in the United Kingdom

and the Foreign Corrupt Practices Act

in the United States) have increased

business leaders’ awareness of this

problem. The need to implement and

enhance internal controls, especially

in Hong Kong, is hence more

critical than ever. HR professionals,

in particular, play a crucial role in

detecting and preventing fraud during

the recruitment and assessment

process, as well as enforcing ethical

policies in the workplace.

Consequences of fraudA typical company loses 5% of its

revenues to fraud each year, a 2012

Report to the Nations on Occupational

Fraud and Abuse estimated. This

was conducted by the Association of

Certified Fraud Examiners (ACFE), a

global anti-fraud organisation based in

the United States, which studied 1,388

cases of global occupational fraud in

94 countries between January 2010

and December 2011.

Besides, more than 20% of the fraud

cases studied caused losses of more

than US$1 million and about 40% of

the victimised organisations could not

recover the losses. The report also

found that asset misappropriation

schemes were the most common type

of occupational fraud, comprising 87%

of the cases reported to the ACFE.

Companies seldom recognise the

seriousness of corporate fraud and

its impact until it occurs. Other than

monetary implications, other serious

damages include reputation loss,

stakeholders’ loss of confidence and

legal liabilities.

For example, in a recent corruption

case, the Chinese subsidiary of GlaxoSmithKline (GSK), a British pharmaceutical giant, allegedly set up a bribery scheme that involved

£320 million in cash to facilitate GSK drug sales in mainland China. Sexual favours were made to doctors there in exchange for prescribing the company’s products to customers. Slush funds were created by falsifying expenses for conference meetings paid to colluding travel agencies, so that the generated funds were used to bribe the doctors. As a result, the price of GSK drugs went up by 30%. This scheme, undoubtedly, damaged the reputation of the organisation.

Fraudulent acts do not only occur in multi-national companies. In another case, a Hong Kong business lost thousands of US dollars because of employee fraud. What happened was that its marketing executive got his wife to set up a shell company in order to pocket money siphoned away from the business. The shell company, which had the same name as a service company with whom he signed a contract, offered services that were twice more expensive than that of the actual service company. This way, the employee cashed the difference.

Another Hong Kong case involved information leakage and clients stealing, other common types of fraud. An account executive working for a small office of a Europe-based company stole his company’s suppliers and clients information in order to set up his own business and sell similar items (ie home decorations) at a lower price. As he was in charge of finding suppliers in mainland China and ship products to Europe, he took advantage of confidential information he possessed. The employee notified his employer’s suppliers and clients of the company name change so that they continued to supply the products to his own company and conduct

business with him.

Detecting fraudIt is key that a company is attentive to

questionable behaviours and typical

frauds. Corporate frauds could be

committed by employees irrespective

of their level and length of service,

which is why HR professionals should

not overlook the fact that fraud can

be committed by top management or

staff who are typically seen as being

loyal. In addition, most employees

who committed fraud are first-time

offenders.

Common behavioural warnings

include:

1. working odd hours (before or after

regular office hours) without heavy

workload or urgent tasks;

2. excessive complaints or constant

dissatisfaction with the company;

3. leading a lifestyle that is suddenly

above the employee’s means;

4. personal problems such as debts,

gambling addiction or alcohol

abuse;

5. regular by-passing of corporate

rules and procedures;

6. over-protective attitude to key

documents or data; and

7. lack of segregation of duties

(eg an employee responsible for

purchasing a product should not

be responsible for its payment).

Below is the ACFE’s list of the four

most common types of corporate

fraud in Asia Pacific.

1. Corruption or abuse of power for

personal (or third parties) gain

It includes conflict of interest

(ie when an employee’s personal

and professional interests or loyalties

are at odds with each other). For

example, an employee favours a

supply company that is owned by

his/her relative rather than another

supplier of the same quality and price.

Corruption also comprises bribery

(ie giving money or gifts that may

change the recipient’s behaviour). For instance, an employee accepts lavish gifts from a vendor in order to secure the vendor’s partnership with the employee’s company.

Cover Story


2. Billing and expense

reimbursements

Billing refers to manipulating the company’s payment system to make fraudulent payments. For example, an employee submits an invoice to reimburse the purchase of personal items. Expense reimbursements refer to inflated or false claims for reimbursement: eg an employee submits expense claims for non-existent meals and transportation fees after a business trip.

3. Non-cash misappropriations

For instance, an employee sells non-cash assets, such as scraps from the business’s warehouse, for personal gain.

4. Skimming

This refers to the stealing of cash from the company before it is registered in the books. For example, an employee keeps for himself/herself money that he/she obtained from a customer without notifying the customer or the company. It should be noted that this type of fraud does not include straight theft from an organisation by employees, such as stealing stationery or other physical assets.

HR’s role to mitigate the risk of fraudIt is crucial that HR professionals implement and enforce a comprehensive internal control framework, which requires the collaboration of all business units. They should:

1. Foster an ethical culture

A well-crafted code of conduct is useful only if it is enforced at all levels of the organisation. HR professionals, with the support of business leaders, are thus advised to instil ethical values in all staff, including top management and encourage high standards of

behaviours.

2. Develop recruitment and

promotion policies

The hiring process should detail the

criteria prospective employees have

to fulfil before they can be part of the

organisation. First, it is critical that

HR professionals get the applicant’s

authorisation to conduct a thorough

pre-employment screening so as to

avoid potential legal liabilities related

to privacy infringement.

The pre-employment screening

process – required for all levels and

positions – should include a proper

résumé verification and reference

check. It is recommended that HR

professionals find out the reasons

for employment gaps and pay

attention to the applicant’s previous

responsibilities and positions, and

academic certificates. It is especially

important to do so for candidates with

overseas professional or academic

experience as the given information is

more easily falsified.

HR professionals should then

conduct a reference check. They

are advised to collect at least three

references with all the necessary

contact details (ie name, title, phone

numbers and email) to speed up the

process. HR professionals could also

contact former supervisors or hiring

managers to cross-check data.

A more advanced level of screening

for senior management or sensitive

positions comprises collecting

information to determine if the

candidate can be a potential threat

to the company. Such information

includes previous situations where the

applicant faced conflicts of interest,

past litigation or bankruptcy cases

involving the applicant, and also

his/her financial credibility and

reputation amongst former colleagues

and bosses.

Integrity interviews are also an

effective tool to assess an individual’s

honesty and integrity, which are

qualities needed for sensitive and

senior positions. HR professionals

could ask the interviewee to refer to past experiences during which he/she had to face an ethical dilemma at work. They could also ask the candidate to refer to a situation in which he/she admitted a mistake to a colleague. Although such answers do not fully help in determining the trustworthiness of the person, it shows to a certain extent how he/she regards corporate integrity.

One should bear in mind that employment screening is a continuous process: it should not end after a job applicant is hired. HR professionals are advised to re-screen an employee whenever he/she changes positions or is promoted within the company, as they have access to his/her confidential data.

3. Take advantage of exit interviews

Information gathering about ethical issues in the workplace should be included in exit interviews as a final compliance check. It provides HR professionals the opportunity to learn about unreported wrong-doings or unethical behaviours internally or externally with business partners. HR professionals could ask exiting employees whether they want to report co-workers’ suspicious behaviours at work or if they witnessed stealing, for instance.

4. Train and educate staff

Training on corporate ethics can foster a moral and responsible workplace. It enables employees to better understand the company’s policies, ways to handle unethical situations and behaviours, and raise concerns. Training should also be part of the on-boarding process to ensure that the code of conduct is understood and taken seriously. In addition, HR professionals could send periodical reminders (corporate circulars and emails) or updates to employees on corporate ethics, and organise regular

courses on acceptable standards of

behaviour.

Cover Story


Corruption Perceptions Index

Facts and Data

5. Set up a whistle-blower hotline

Tips provided anonymously by

staff are the best and most cost-

effective source of fraud detection.

It is therefore recommended that

HR professionals set up a whistle-

blower hotline to allow employees

and external stakeholders to report

suspicious activities and share their

concerns. Small businesses that lack

the resources to do so can set up an

anonymous email reporting system or

outsource this task to a third party.

6. Face external threats

Threats of corporate fraud can come

from the outside too. As such, HR

professionals could establish due

diligence procedures to carefully

select vendors, customers and

business partners prior to starting a

business relations or closing a deal.

For example, they could train external

vendors and inform them about the

company’s code of conduct as well as

the consequences of fraudulent acts.

7. Establish an action plan

Since we cannot detect all threats,

a specific protocol with appropriate

measures should be developed to

keep fraud to a minimum. These

include:

a. setting up a hotline (phone, or

email for small companies) so that

employees can report suspicious

activities anonymously;

b. making available professional

contacts (eg legal, accounting,

computer forensics and

investigation) in the company’s

database so that they are accessible

by all staff;

c. identifying key individuals in

the organisation (ie HR Director,

Chief Executive Officer, Managing

Director, legal counsel and

corporate security) to report to in

the event of fraud; and

d. creating a checklist of steps to take

when fraud is detected, such as

documenting the date and time of

the incident and providing details

on the misconduct.

The supervisor of the employee

who committed fraud, and the

HR head should then evaluate the

potential impact of the fraud on the

business and discuss whether the

company has the resources to handle

this incident.

For example, if an employee

commits asset misappropriation by

forging his/her manager’s signature

to pocket HK$10,000 at a time, the

estimated loss can be significant.

Further investigation, with the

assistance of external professionals

(ie legal and investigation teams)

is thus needed to evaluate the total

loss and duration of the fraudulent

activity, as well as any potential

involvement of other employees. In

contrast, if an employee is suspected

of pocketing HK$1,000 by claiming

unjustified travel expenses, the impact

may not be as big and as such, HR

professionals can take disciplinary

actions accordingly without external

help.

Caring about employeesIn the end, the best way to detect

and prevent corporate fraud is to

express appreciation and listen

to staff to better understand their

concerns. Such simple acts contribute

to the upholding of corporate values

and discourage employees from

committing fraudulent acts.

Rank Country/Territory 2012 Score 2011 Score 1995 Score1 Denmark 90 9.4 9.321 Finland 90 9.4 9.121 New Zealand 90 9.5 9.55

4 Sweden 88 9.3 8.875 Singapore 87 9.2 9.26

14 Hong Kong 77 8.4 7.1217 Japan 74 8.0 6.7217 United Kingdom 74 7.8 8.5719 United States 73 7.1 7.7937 Taiwan 61 6.1 5.0845 South Korea 56 5.4 4.2980 Mainland China 39 3.6 2.1694 India 36 3.1 2.78

133 Russia 28 2.4 N/A182 Somalia 8 1.0 N/A

Source: Association of Certified Fraud Examiners 2012 Report to the Nations

Source: Transparency International Note: The Index ranks 176 countries.From 1995 to 2011 - a scale of 0 (highly corrupt) to 10 (very clean) 2012 – a scale of 0 (highly corrupt) to 100 (very clean)

• The top three factors that help to detect corporate frauds are employee tips, management review and internal audit.

• The United States has the largest percentage of corporate fraud (57.2% of corruption cases reported) followed by Asia (15%) and Europe (9.9%).

• In Asia, sales, operations, executive/upper management, purchasing and accounting are the departments that deal with the highest number of fraud cases.

• Most corporate frauds are conducted by first-time offenders with clean employment histories.

• Small organisations (fewer than 100 employees) are the typical victims of corporate fraud as they have less internal controls in place than their larger counterparts.

封面專題


• 企業欺詐除了導致金錢損失外，更會令公司聲譽

受損，甚至負上法律責任。

•人力資源管理專才可制定及實施全面的內部監管

架構，減低欺詐風險。

防患未然：處理企業欺詐宏德顧問有限公司董事總經理高照

MAWSL Consulting 主要創辦人張尤忠

封面專題


企業欺詐問題備受世界各地機構關

注。廣為人知的欺詐案，加上近

期的嚴厲反貪污法規(例如英國的《反賄

賂法》及美國的《反海外腐敗法》)，大

大提高企業領袖對欺詐問題的意識。訂

立及加強內部監管因而變得日益重要，

以香港尤甚。人力資源管理專才的角色

至為重要，他們需要在招聘和評核過程

辨識及防止欺詐行為，並要在工作間推

行道德政策。

欺詐的後果

根據《2012 Report to the Nations on Occupational Fraud and Abuse》報告估計，一家典型公司每年因欺詐引致的

損失達收入的5%。這份報告由國際反欺詐組織美國特許詐騙審查師學會發表，

該組織於2010年1月至2011年12月期間，研究全球94個國家發生的1,388宗職業欺詐案件，得出有關結果。

此外，研究包含的欺詐個案，20%以上造成超過100萬美元損失，約40%受害機構無法討回有關損失。報告亦發現，

挪用資產是最常見的職業欺詐方式，佔

該會接獲個案數目87%。

企業通常在欺詐事件發生後，才認識

問題的嚴重性及影響。除金錢損失外，

企業欺詐造成的其他嚴重損害包括：聲

譽受損、令持份者失去信心及負上法律

責任。

以近期一宗貪污案為例，英國製藥

巨頭葛蘭素史克旗下中國分公司，涉

嫌進行行賄計劃，務求公司的藥品加

快打入中國內地市場，涉案現金達3億2000萬英鎊。該公司亦同時涉嫌向醫生提供性服務，換取他們向客戶處方該公

司產品。該公司與旅行社串通，以開會

為由虛報開支，再利用取得的資金行賄

醫生。葛蘭素史克藥品的價格因此上升

30%。毫無疑問，這個行賄計劃令該公司聲譽受損。

欺詐行為不僅發生於跨國公司。一家

香港公司因員工進行欺詐而損失數以千

計美元。事緣該公司的營銷主任為侵吞

公款，先跟一家服務公司簽訂合約，然

後指示妻子成立一家與服務公司同名的

空殼公司，並收取高於真正服務公司一

倍的費用，從中賺取差價。

另一宗香港案件涉及另一種常見的欺

詐行為：資料外洩和盜取客戶資料。一

家歐洲公司在香港設立小型辦事處，一

名客戶主任盜取公司的供應商和客戶資

料，用作建立自己的業務，並以較低價

格出售同類產品(即家居飾品)。由於他

負責物色中國內地供應商及運送產品到

歐洲，他便藉此利用持有的機密資料，

通知僱主的供應商和客戶公司已更改名

稱，令他們向其個人公司供應產品及進

行交易。

辨識欺詐行為

公司必須加倍留意任何可疑行為及典型

的欺詐手法。不論員工的職位高低及服

務年資長短，均有可能作出企業欺詐行

為，這正說明何以人力資源管理專才不

應忽視高層管理人員或一向被視為忠心

耿耿的員工，事實上，他們也有可能作

出欺詐行為。此外，大部分作出欺詐行

為的員工均屬初犯。

常見的警告訊號包括以下行為：

1. 工作量不多或沒有緊急工作的情況下，於非慣常時間(正常辦公時間前後)工作；

2. 過度投訴或一直不滿公司；

3. 員工的生活方式突然轉變，但與其收入不符；

4. 出現欠債、染上賭癮或酗酒等個人問題；

5. 經常繞過公司規則和程序；

6. 高度保護重要文件或數據；及

7. 沒有分配職責(例如負責採購產品的

員工不應處理相關付款)。

特許詐騙審查師學會列舉亞太區最常

見的四類企業欺詐行為如下：

1. 為謀取個人(或第三者)利益而貪污

或濫用權力

包括利益衝突(即員工的個人及專業利益

或忠誠度相互抵觸)。例如，員工偏袒其

親屬開設的供應商，而非另一家提供相

同質量和價格的供應商。貪污亦包括賄賂

(即送贈金錢或禮物，企圖改變收受者的

行為)。舉例，員工收受供應商厚禮，確

保供應商與員工所屬公司成為合作夥伴。

2. 虛報帳單及開支

虛報帳單指利用公司的付款系統，進行

付款詐騙。舉例，員工提交購買個人物

品的發票報銷開支。虛報開支指誇大或

虛假報銷申請：例如員工出差後提交虛

構的膳食費及交通費報銷申請。

3. 挪用非現金資產

舉例，員工為謀取私利出售公司倉庫的

廢料等非現金資產。

4. 瞞報

指沒有把公司的現金款項入賬，並從中

盜取。舉例，員工從客戶獲得款項但據

為己有，而沒有通知客戶或公司。要留

意，這個類別的欺詐行為並不包括僱員

直接在機構盜竊，例如偷取文具和其他

實物資產。

人力資源管理專才如何減低欺詐

風險

人力資源管理專才必須制訂並實施一個

全面的內部監控架構，這一點非常重

要，當中需要所有部門通力合作。他們

應：

1. 培養道德文化

機構所有職級都必須遵守員工行為守

封面專題


則，令精心設計的守則有效發揮作用。

因此，人力資源管理專才在管理層支持

下，應向包括高層管理人員在內全體員

工灌輸道德價值觀，鼓勵行為舉止合乎

高度標準。

2. 制定招聘及晉升政策

招聘過程中，應詳細說明準僱員需符合

哪些標準才可受聘。首先，人力資源管

理專才必須取得求職者授權，方可進行

徹底的職前查核，以免負上侵犯私隱相

關的潛在法律責任，這一點非常重要。

入職前的查核，適用於所有職級及職

位，而且應包含適當的履歷核實及背景

調查。建議人力資源管理專才找出就業

空窗期的原因，並留意求職者過往的職

責、職位及學歷證明。如求職者擁有海

外專業經驗或學歷，所提供的資料較容

易偽造，因此這個步驟尤其重要。

然後，人力資源管理專才應進行背

景調查。建議收集最少三名推薦人的意

見，並取得全部所需聯絡資料 (包括姓

名、職銜、電話號碼及電郵)，藉此加快

相關流程。人力資源管理專才亦可聯絡

求職者的前任上司或招聘部門主管覆核

資料。

對高級管理人員或敏感職位的查核應

更為嚴謹，包括收集資料以確定求職者

會否對公司構成潛在威脅。相關資料包

括求職者過往遇到利益衝突的情況、涉

及求職者的訴訟或破產紀錄，以及求職

者舊同事和上司對他的財務信譽和聲譽

所給予評價。

誠信面試亦是評估求職者是否誠實和

正直的有效方法，擔任敏感及高級職位

的人員正需要具備相關特質。人力資源

管理專才可以要求面試者講述他/她過去

在工作上遇到道德困境的經驗。他們亦

可要求求職者講述他/她向同事承認犯錯

的事例。雖然這些答案不足以確定對方

是否可信，但某程度上能夠反映他/她如

何看待企業誠信。

請緊記，履歷查核是一項持續的工

作：即使求職者獲錄用，查核亦不應就

此結束。由於人力資源管理專才保存僱

員的機密資料，因此建議每當員工獲內

部調職或晉升時，應重新查核相關履

歷。

3. 充份利用離職面談

應該在離職面談進行有關工作場所道德

問題的資料搜集，作為是否符合規範

的最後查核。離職面談讓人力資源管理

專才了解未經舉報的內部或對外與商

業夥伴相關的任何不當或不道德行為。

舉例，人力資源管理專才可詢問離職員

工，是否要舉報同事工作上的可疑行

為，又或他們有否目擊偷竊行為等。

4. 培訓及教育員工

企業道德培訓可有效締造符合道德標準

和責任感的工作環境，讓員工加深了解

公司政策、處理不道德情況和行為的方

法，以及提出關注事宜。培訓亦應納入

入職程序，確保新入職者明白並認真對

待員工行為守則。此外，人力資源管理

專才可定期(透過公司通訊和電郵)向員

工發送有關企業道德的提示或最新消

息，以及定期舉辦課程，講解合乎規範

的行為標準。

5. 設立舉報熱線

員工以匿名方式提供線報，是偵查欺詐

最好和最具成本效益的方法。因此，建

議人力資源管理專才設立舉報熱線，讓

員工和外界持份者舉報可疑活動，及提

出他們的憂慮。小型企業若缺乏資源，

未能設立舉報熱線，可設立匿名電郵舉

報系統，或外判這項工作。

6. 面對外界威脅

企業欺詐的威脅可來自外界。有見及

此，人力資源管理專才可制定盡職審查

程序，建立商貿關係或完成交易之前，

按照程序慎重挑選供應商、客戶及業務

夥伴。例如，他們可以教育供應商，告

知他們公司的員工行為守則，以及欺詐

行為的後果。

7. 制定解決方案

由於我們無法辨識所有威脅，故此必須

制定一套特定指引，配合適當措施，盡

量減少出現欺詐的機會。當中包括：

a. 設立熱線(電話熱線，小型公司可設

立電郵)，讓員工以匿名方式舉報可

疑活動；

b. 在公司數據庫提供專業人士(例如法

律、會計、電腦法證及調查)的聯絡

資料，方便員工聯絡他們；

c. 訂出機構的關鍵員工(即人力資源管

理總監、行政總裁、董事總經理、

法律顧問及企業保安)，如有欺詐行

為，必須向他們匯報；及

d. 建立清單，列舉發現欺詐行為時應採取的步驟，例如記錄發生事故的日期

和時間，以及不當行為的詳情。

如有員工觸犯欺詐行為，其上司和人

力資源管理部門的主管應評估事件對公

司造成的潛在影響，並商討公司是否具

備足夠資源，處理有關事件。

例如，如有員工假冒管理人員簽名

挪用資產，每次侵吞10,000港元，造成

的損失可以相當嚴重。因此，有必要在

外界專業人士(即法律和調查小組)協助

下，進一步調查，評估欺詐活動造成的

損失總額、已持續多久，以及是否有其

他員工參與。相反，假如員工涉嫌申領

不合理的交通費，藉以侵吞1,000港元，

對公司的影響可能較小。這種情況下，

人力資源管理專才可採取相應紀律處

分，無需向外求助。

關心員工

歸根究柢，向員工表達謝意，並耐心聆

聽他們的心聲，深入了解他們的需要，

是辨識和防止企業欺詐的最佳方法。這

些簡單舉動既有助維持企業的價值觀，

亦能夠令有意欺詐的員工卻步。

封面專題


貪污意識指數實況及數據

排名國家/地區 2012年分數 2011年分數 1995年分數

1 丹麥 90 9.4 9.32

1 芬蘭 90 9.4 9.12

1 新西蘭 90 9.5 9.55

4 瑞典 88 9.3 8.87

5 新加坡 87 9.2 9.26

14 香港 77 8.4 7.12

17 日本 74 8.0 6.72

17 英國 74 7.8 8.57

19 美國 73 7.1 7.79

37 台灣 61 6.1 5.08

45 南韓 56 5.4 4.29

80 中國內地 39 3.6 2.16

94 印度 36 3.1 2.78

133 俄羅斯 28 2.4 不適用

182 索馬里 8 1.0 不適用資料來源：特許詐騙審查師學會《2012 Report to the Nations》

資料來源：透明國際備註：本指數就176個國家進行排名。 1995年至2011年-級別由零(非常貪污)至十(非常廉潔) 2012年-級別由零(非常貪污)至一百(非常廉潔)

•有助辨識企業欺詐的三個首要因素分別

是：員工舉報、管理層檢討及內部審計。

•美國的企業欺詐百分比最高 (佔全部呈報

個案57.2%)，其次是亞洲(15%)和歐洲

(9.9%)。

•在亞洲，銷售、營運、行政/高層管理人

員、採購及會計部門，是出現欺詐案件

數量最多的部門。

•大部分進行企業欺詐的屬初犯，擁有良好

工作紀錄。

•小型機構(100名員工以下)實施的內部監

控較大型機構少，因此較多成為企業欺

詐的受害者。

註：此乃中文譯本，一切內容以英文版本為準。

人才薈萃 october 2013 · detecting and preventing fraud during the recruitment and assessment...

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