Internal control/anti-fraud program for the small private business : a guide for companies not subject to the Sarbanes-Oxley Act / / Steve Dawson

• Autore: Dawson Steve <1962->
• Pubblicazione: Hoboken, New Jersey : , : Wiley, , 2015; ©2015
• Edizione: 1st edition
• Descrizione fisica: 1 online resource (219 p.)
• Disciplina: 658.4/73
• Soggetto topico: Fraud - United States - Prevention; Small business - United States - Auditing
• Classificazione: BUS003000
• Note generali: Includes index.
• Nota di contenuto: Machine generated contents note: Preface: Maybe It's Time We Get Back to the Basics Anti-Fraud Program Design for the Small Business "Small Business" Defined The Anti-Fraud Program Structure Acknowledgments Part I: The Anti-Fraud Environment: The Blueprints, The Foundation, The Ground Floor Chapter 1: The Architect's Blueprint: Establishing the Framework The Elements of Anti-Fraud Program Design Anti-Fraud Environment Fraud Risk Assessment Control Activities Information: Program Documentation Communication: The Company Fraud Training Program Monitoring and Routine Maintenance Chapter 2: Foundational Policies: The Fraud Policy Foundational Policies The Fraud Policy: The Essential Elements of an Effective Fraud Policy Case Presentation Chapter 3: Foundational Policies: The Fraud Reporting Policy The Essential Elements of an Effective Fraud Reporting Policy Chapter 4: Foundational Policies: The Expense Reimbursement Policy Case: "No Questions Asked" Case: "It Will Never Be Missed" Case: Larry the Chief Financial Officer The Elements of an Effective Expense Reimbursement Policy Appendix 4A: Expense Report Form Appendix 4B: Supplemental Business Meal and Entertainment Charges Form Chapter 5: The Ground Floor: The Fraud Risk Assessment Process Ground Rules for Fraud Risk Assessment An Example of Risk Assessment Procedural Steps for Performing a Fraud Risk Assessment Cash in Bank Case: The Trail is Gone Case: Friends in Low Places Asset Misappropriation Corruption Financial Statement Fraud Section II: Anti-Fraud Control Activities: Raising the Walls Chapter 6: Control Activities: The Absolutes Critical Principles of Control Activity Design Foundational Control Activities Case: The Mail Drop in Las Vegas Appendix 6A: Conflict of Interest Form Appendix 6B: New Vendor Establishment Form Chapter 7: Control Activities: The Segregation of Duties Dilemma But I Only Have Two Employees Prevention verses Detection Controls The Necessary Review Processes Chapter 8: Control Activities: General Processes Two Operational Questions Common Control Activities Case: The Cell Phone Reimbursement Chapter 9: Control Activities: Specific Control Areas Financial Statement Line Item Control Activities Section III: Completing the Anti-Fraud Program: The Ceiling, the Roof, and Routine Maintenance Chapter 10: The Ceiling: Documenting the Anti-Fraud Program Information Documentation - Keeping it Simple The Elements of Quality Documentation Chapter 11: The Ceiling: The Company Fraud Training Program The Elements of Effective Communication The Company Fraud Training Program Chapter 12: The Roof: Monitoring and Routine Maintenance Monitoring and Routine Maintenance Defined The Monitoring and Routine Maintenance Structure Chapter 13: The Sample Anti-Fraud Program Appendix 13A: Fraud Risk Assessment Framework Form Appendix 13B: Control Activities Form Appendix 13C: Documentation of Control Activities Appendix 13D: Compliance Audit Programs and Related Compliance Audit Working Papers Section IV: Appendices Appendix A: The Fraud Policy Sample Fraud Policy Sample Fraud Policy Sample Fraud Policy Appendix B: The Fraud Reporting Policy Sample Fraud Reporting Policy Sample Fraud Reporting Policy Appendix C: The Expense Reimbursement Policy Sample Expense Reimbursement Policy Sample Expense Reimbursement Policy Appendix D: Fraud Risk Assessment Framework Form Appendix E: Control Activities Documentation Form Appendix F: New Vendor Establishment Form Appendix G: Compliance Audit Program Appendix H: Compliance Audit Working Paper Appendix I: Conflict of Interest Form About the Author Index .
• Sommario/riassunto: "This book covers all elements of an internal control structure applicable to the small business community. It is intended for those businesses for which the Sarbanes-Oxley Act does not apply (non-public businesses). Fraud cases are used throughout the book that provide an analysis of the internal control weaknesses that led to a specific fraud. Each case study also includes relevant controls that could have served to reduce the probability of the occurrence of the fraud. The controls are then summarized according to the five elements of an internal control structure for purpose of assisting in documenting the ultimate anti-fraud program. The steps provided in this book provide readers with a "how to" design and implement an effective and efficient internal control structure/anti-fraud program tailored to their specific needs"--
• Titolo autorizzato: Internal control
• ISBN: 1-119-08371-0; 1-119-08373-7
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910140625303321
• Lo trovi qui: Univ. Federico II
• Serie: Wiley corporate F & A series.