Fraud in accounts payable : how to prevent it / / Mary S. Schaeffer

• Record Nr.: UNINA9911019780103321
• Autore: Schaeffer Mary S
• Pubbl/distr/stampa: Hoboken, N.J., : John Wiley & Sons, c2008
• ISBN: 9786612367854; 9780470435311; 0470435313; 9781119197225; 1119197228; 9781282367852; 1282367854; 9780470391273; 0470391278
• Descrizione fisica: 1 online resource (226 p.)
• Classificazione: 85.25
• Disciplina: 657/.74
• Soggetti: Accounts payable - Auditing; Auditing, Internal
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references (p. 191-193) and index.
• Nota di contenuto: FRAUD IN ACCOUNTS PAYABLE: HOW TO PREVENT IT; CONTENTS; PREFACE; ACKNOWLEDGMENTS; Part I: WHERE ACCOUNTS PAYABLE FRAUD CAN HAPPEN IN YOUR ORGANIZATION; Chapter 1: PROFILES OF FRAUD IN THE BUSINESS WORLD; Chapter 2: CHECK FRAUD: STILL A HUGE PROBLEM; Chapter 3: CHECK STOCK: STOP THE FRAUDSTERS' PRESSES; Chapter 4: P-CARD: NOT AS BIG AN ISSUE AS YOU MIGHT THINK; Chapter 5: ELECTRONIC PAYMENT FRAUD: NOT A GROWTH INDUSTRY-YET!; Chapter 6: DESKTOP FRAUD: FEW THINK ABOUT THIS-BUT EVERYONE SHOULD; Chapter 7: TRAVEL AND ENTERTAINMENT FRAUD: NOT ALL YOUR EMPLOYEES ARE HONEST; Chapter 8: PETTY CASH FRAUD: PETTY INDEEDChapter 9: VENDOR AND INVOICE FRAUD: NOT EVERY INVOICE (OR VENDOR!) IS LEGIT; Chapter 10: MASTER VENDOR FILE FRAUD: HOW EMPLOYEES PLAY GAMES WITH YOUR RECORDS; Chapter 11: PAYROLL FRAUD: GHOSTBUSTING AND ; MORE; Chapter 12: TELECOM FRAUD: YES, IT CAN HAPPEN TO YOU; Part II: STRATEGIES TO DETER, PREVENT, AND DETECT ALL SORTS OF ACCOUNTS PAYABLE FRAUD; Chapter 13: BEST PRACTICES-NOT: TACTICS THAT UNINTENTIONALLY PROMOTE FRAUD; Chapter 14: FRAUD MONITORING REPORTS: A NECESSARY EVIL; Chapter 15: FRAUD DETECTION AND PREVENTION: SIMPLE TACTICS YOU CAN USE; Chapter 16: SARBANES-OXLEYAppendix A: FRAUD SCHEMES: PHYSICAL AND VIRTUAL CHECKS; Appendix B: 2007 TOP FRAUDS; Appendix C: SEGREGATION OF DUTIES; Appendix D: THE SARBANES-OXLEY ACT OF 2002 TITLES; RESOURCES; INDEX
• Sommario/riassunto: Praise for Fraud in Accounts Payable ""Fraud in Accounts Payable is an insightful book that takes an in-depth look at the three most frequently committed fraudulent cash disbursement schemes directly related to your accounts payable function. Mary provides colorful and poignant stories showing how easy it can be to steal from both within and outside an organization. But the real beauty of this book is that Mary illustrates ways you can immediately begin implementing effective and efficient controls to reduce the opportunities for fraud within your organization.""-Mat