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Accounts payable and Sarbanes-Oxley [[electronic resource] ] : strengthening your internal controls / / Mary S. Schaeffer
| Accounts payable and Sarbanes-Oxley [[electronic resource] ] : strengthening your internal controls / / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Pubbl/distr/stampa | Hoboken, N.J, : Wiley, c2006 |
| Descrizione fisica | 1 online resource (207 p.) |
| Disciplina |
657.74
658.15/26 |
| Soggetto topico | Accounts payable - Management |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-20194-2
1-280-34987-5 9786610349876 0-471-92824-0 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounts Payable and Sarbanes-Oxley: Strengthening Your Internal Controls; Contents; Preface; Acknowledgments; Part I: The Basics; Chapter 1: Sarbanes-Oxley: How It Applies to Accounts Payable; BACKGROUND; OVERVIEW OF THE ACT; EFFECTIVE DATES OF THE ACT; WHISTLEBLOWER PROTECTIONS; AUDITOR INDEPENDENCE: THE PROBLEM; AUDITOR INDEPENDENCE: THE NEW REQUIREMENTS; TIMELY DISCLOSURE; HOW MATERIAL EVENTS ARE REPORTED; MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS; AUDITORS' ASSESSMENT OF INTERNAL CONTROLS; CORPORATE RESPONSIBILITY; SUBCERTIFICATIONS; USING THE ACT TO FOSTER CHANGE; DIRECTORS INSURANCE
CONCLUDING THOUGHTSChapter 2: Compliance Alternatives: Outsourcing and the COSO Framework; OUTSOURCING; SARBANES-OXLEY REQUIREMENTS IF USING AN OUTSOURCER; MECHANISM FOR DEMONSTRATING APPROPRIATE CONTROLS; COSO FRAMEWORK: BACKGROUND; COSO OBJECTIVES: ENTERPRISE RISK; ENTERPRISE RISK MANAGEMENT; CONCLUDING THOUGHTS; Chapter 3: Invoice Processing; PURCHASE ORDERS; PURCHASE ORDER PROBLEMS; DOCUMENTATION; FLOWCHARTS; INVOICE HANDLING: CLEAR INSTRUCTIONS; APPROVAL PROCESS; THREE-WAY MATCH; SMALL-DOLLAR INVOICES; CONTRACT COMPLIANCE; FRAUD; SEGREGATION OF DUTIES; MASTER VENDOR FILE ELECTRONIC INVOICINGMONTH-END CLOSE; YEAR-END CLOSE; RECOMMENDED INVOICE-PROCESSING PRACTICES; CONCLUDING THOUGHTS; Part II: Payment Process; Chapter 4: Checks; AUTHORIZED SIGNERS AND BOARD DELEGATIONS; CHECK SIGNERS; DOCUMENTATION: CHECK SIGNERS AND ACCOUNTS; CHECK STOCK; CHECK-SIGNING PROCEDURES; FACSIMILE SIGNER; RUSH CHECKS; MAILING CHECKS; OUTSOURCING CHECK PRINTING; CHECK REQUEST FORMS; POSITIVE PAY; RECONCILE BANK STATEMENTS; RECURRING PAYMENTS; CONCLUDING THOUGHTS; Chapter 5: Purchasing Cards; P-CARD GROWTH; TYPICAL USAGE THE SURVEY: HOW HAS SARBANES-OXLEY AFFECTED YOUR P-CARD OPERATIONS?WHY COMPLY IF YOU DON'T HAVE TO?; IMPLEMENTATION RESOURCES; WHO'S DOING THE WORK?; SARBANES-OXLEY IMPACT ON P-CARD PROGRAMS; SARBANES-OXLEY FACTOR IN CHANGE; HAS SARBANES-OXLEY FORCED CHANGE?; ADDITIONAL CONTROL FEATURES; WHAT'S BEING CERTIFIED?; RAMIFICATIONS OF NOT SIGNING; CONCLUDING THOUGHTS; Chapter 6: Electronic Payments: Alternatives to the Paper Check; WIRE TRANSFERS; AUTOMATED CLEARINGHOUSE (ACH); DAILY RECONCILIATIONS; CONCLUDING THOUGHTS; Part III: Functions Related to and Often Handled in Accounts Payable Chapter 7: Travel and Entertainment Expense ProcessingBAD PRACTICES; WRITTEN POLICIES; POLICY ENFORCEMENT; SPOT-CHECKING; EXCEPTIONS TO SPOT-CHECKING; WHO SUBMITS WHEN MULTIPLE EMPLOYEES ARE INVOLVED?; ELECTRONIC REIMBURSEMENT; T&E CARDS; EXCEL REPORTS; ONE-CARD PROGRAMS; CONCLUDING THOUGHTS; Chapter 8: Unclaimed Property (Escheat)*; STATE OF COMPLIANCE; EFFECT OF SARBANES-OXLEY ON PRIVATE COMPANY REPORTING; KEY ESCHEAT ISSUES; COMPLIANCE; WHAT'S REQUIRED TO DO ESCHEAT CORRECTLY?; COMMON NONCOMPLIANCE AREAS; SUBCERTIFICATIONS; SEGREGATION OF DUTIES; CONCLUDING THOUGHTS Chapter 9: 1099s and Other IRS-Related Information Reporting |
| Record Nr. | UNINA-9910143419903321 |
Schaeffer Mary S
|
||
| Hoboken, N.J, : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounts payable and Sarbanes-Oxley [[electronic resource] ] : strengthening your internal controls / / Mary S. Schaeffer
| Accounts payable and Sarbanes-Oxley [[electronic resource] ] : strengthening your internal controls / / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Pubbl/distr/stampa | Hoboken, N.J, : Wiley, c2006 |
| Descrizione fisica | 1 online resource (207 p.) |
| Disciplina |
657.74
658.15/26 |
| Soggetto topico | Accounts payable - Management |
| ISBN |
1-119-20194-2
1-280-34987-5 9786610349876 0-471-92824-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounts Payable and Sarbanes-Oxley: Strengthening Your Internal Controls; Contents; Preface; Acknowledgments; Part I: The Basics; Chapter 1: Sarbanes-Oxley: How It Applies to Accounts Payable; BACKGROUND; OVERVIEW OF THE ACT; EFFECTIVE DATES OF THE ACT; WHISTLEBLOWER PROTECTIONS; AUDITOR INDEPENDENCE: THE PROBLEM; AUDITOR INDEPENDENCE: THE NEW REQUIREMENTS; TIMELY DISCLOSURE; HOW MATERIAL EVENTS ARE REPORTED; MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS; AUDITORS' ASSESSMENT OF INTERNAL CONTROLS; CORPORATE RESPONSIBILITY; SUBCERTIFICATIONS; USING THE ACT TO FOSTER CHANGE; DIRECTORS INSURANCE
CONCLUDING THOUGHTSChapter 2: Compliance Alternatives: Outsourcing and the COSO Framework; OUTSOURCING; SARBANES-OXLEY REQUIREMENTS IF USING AN OUTSOURCER; MECHANISM FOR DEMONSTRATING APPROPRIATE CONTROLS; COSO FRAMEWORK: BACKGROUND; COSO OBJECTIVES: ENTERPRISE RISK; ENTERPRISE RISK MANAGEMENT; CONCLUDING THOUGHTS; Chapter 3: Invoice Processing; PURCHASE ORDERS; PURCHASE ORDER PROBLEMS; DOCUMENTATION; FLOWCHARTS; INVOICE HANDLING: CLEAR INSTRUCTIONS; APPROVAL PROCESS; THREE-WAY MATCH; SMALL-DOLLAR INVOICES; CONTRACT COMPLIANCE; FRAUD; SEGREGATION OF DUTIES; MASTER VENDOR FILE ELECTRONIC INVOICINGMONTH-END CLOSE; YEAR-END CLOSE; RECOMMENDED INVOICE-PROCESSING PRACTICES; CONCLUDING THOUGHTS; Part II: Payment Process; Chapter 4: Checks; AUTHORIZED SIGNERS AND BOARD DELEGATIONS; CHECK SIGNERS; DOCUMENTATION: CHECK SIGNERS AND ACCOUNTS; CHECK STOCK; CHECK-SIGNING PROCEDURES; FACSIMILE SIGNER; RUSH CHECKS; MAILING CHECKS; OUTSOURCING CHECK PRINTING; CHECK REQUEST FORMS; POSITIVE PAY; RECONCILE BANK STATEMENTS; RECURRING PAYMENTS; CONCLUDING THOUGHTS; Chapter 5: Purchasing Cards; P-CARD GROWTH; TYPICAL USAGE THE SURVEY: HOW HAS SARBANES-OXLEY AFFECTED YOUR P-CARD OPERATIONS?WHY COMPLY IF YOU DON'T HAVE TO?; IMPLEMENTATION RESOURCES; WHO'S DOING THE WORK?; SARBANES-OXLEY IMPACT ON P-CARD PROGRAMS; SARBANES-OXLEY FACTOR IN CHANGE; HAS SARBANES-OXLEY FORCED CHANGE?; ADDITIONAL CONTROL FEATURES; WHAT'S BEING CERTIFIED?; RAMIFICATIONS OF NOT SIGNING; CONCLUDING THOUGHTS; Chapter 6: Electronic Payments: Alternatives to the Paper Check; WIRE TRANSFERS; AUTOMATED CLEARINGHOUSE (ACH); DAILY RECONCILIATIONS; CONCLUDING THOUGHTS; Part III: Functions Related to and Often Handled in Accounts Payable Chapter 7: Travel and Entertainment Expense ProcessingBAD PRACTICES; WRITTEN POLICIES; POLICY ENFORCEMENT; SPOT-CHECKING; EXCEPTIONS TO SPOT-CHECKING; WHO SUBMITS WHEN MULTIPLE EMPLOYEES ARE INVOLVED?; ELECTRONIC REIMBURSEMENT; T&E CARDS; EXCEL REPORTS; ONE-CARD PROGRAMS; CONCLUDING THOUGHTS; Chapter 8: Unclaimed Property (Escheat)*; STATE OF COMPLIANCE; EFFECT OF SARBANES-OXLEY ON PRIVATE COMPANY REPORTING; KEY ESCHEAT ISSUES; COMPLIANCE; WHAT'S REQUIRED TO DO ESCHEAT CORRECTLY?; COMMON NONCOMPLIANCE AREAS; SUBCERTIFICATIONS; SEGREGATION OF DUTIES; CONCLUDING THOUGHTS Chapter 9: 1099s and Other IRS-Related Information Reporting |
| Record Nr. | UNINA-9910831078803321 |
|
Schaeffer Mary S
|
||
| Hoboken, N.J, : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounts payable and Sarbanes-Oxley [[electronic resource] ] : strengthening your internal controls / / Mary S. Schaeffer
| Accounts payable and Sarbanes-Oxley [[electronic resource] ] : strengthening your internal controls / / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Pubbl/distr/stampa | Hoboken, N.J, : Wiley, c2006 |
| Descrizione fisica | 1 online resource (207 p.) |
| Disciplina |
657.74
658.15/26 |
| Soggetto topico | Accounts payable - Management |
| ISBN |
1-119-20194-2
1-280-34987-5 9786610349876 0-471-92824-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Accounts Payable and Sarbanes-Oxley: Strengthening Your Internal Controls; Contents; Preface; Acknowledgments; Part I: The Basics; Chapter 1: Sarbanes-Oxley: How It Applies to Accounts Payable; BACKGROUND; OVERVIEW OF THE ACT; EFFECTIVE DATES OF THE ACT; WHISTLEBLOWER PROTECTIONS; AUDITOR INDEPENDENCE: THE PROBLEM; AUDITOR INDEPENDENCE: THE NEW REQUIREMENTS; TIMELY DISCLOSURE; HOW MATERIAL EVENTS ARE REPORTED; MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS; AUDITORS' ASSESSMENT OF INTERNAL CONTROLS; CORPORATE RESPONSIBILITY; SUBCERTIFICATIONS; USING THE ACT TO FOSTER CHANGE; DIRECTORS INSURANCE
CONCLUDING THOUGHTSChapter 2: Compliance Alternatives: Outsourcing and the COSO Framework; OUTSOURCING; SARBANES-OXLEY REQUIREMENTS IF USING AN OUTSOURCER; MECHANISM FOR DEMONSTRATING APPROPRIATE CONTROLS; COSO FRAMEWORK: BACKGROUND; COSO OBJECTIVES: ENTERPRISE RISK; ENTERPRISE RISK MANAGEMENT; CONCLUDING THOUGHTS; Chapter 3: Invoice Processing; PURCHASE ORDERS; PURCHASE ORDER PROBLEMS; DOCUMENTATION; FLOWCHARTS; INVOICE HANDLING: CLEAR INSTRUCTIONS; APPROVAL PROCESS; THREE-WAY MATCH; SMALL-DOLLAR INVOICES; CONTRACT COMPLIANCE; FRAUD; SEGREGATION OF DUTIES; MASTER VENDOR FILE ELECTRONIC INVOICINGMONTH-END CLOSE; YEAR-END CLOSE; RECOMMENDED INVOICE-PROCESSING PRACTICES; CONCLUDING THOUGHTS; Part II: Payment Process; Chapter 4: Checks; AUTHORIZED SIGNERS AND BOARD DELEGATIONS; CHECK SIGNERS; DOCUMENTATION: CHECK SIGNERS AND ACCOUNTS; CHECK STOCK; CHECK-SIGNING PROCEDURES; FACSIMILE SIGNER; RUSH CHECKS; MAILING CHECKS; OUTSOURCING CHECK PRINTING; CHECK REQUEST FORMS; POSITIVE PAY; RECONCILE BANK STATEMENTS; RECURRING PAYMENTS; CONCLUDING THOUGHTS; Chapter 5: Purchasing Cards; P-CARD GROWTH; TYPICAL USAGE THE SURVEY: HOW HAS SARBANES-OXLEY AFFECTED YOUR P-CARD OPERATIONS?WHY COMPLY IF YOU DON'T HAVE TO?; IMPLEMENTATION RESOURCES; WHO'S DOING THE WORK?; SARBANES-OXLEY IMPACT ON P-CARD PROGRAMS; SARBANES-OXLEY FACTOR IN CHANGE; HAS SARBANES-OXLEY FORCED CHANGE?; ADDITIONAL CONTROL FEATURES; WHAT'S BEING CERTIFIED?; RAMIFICATIONS OF NOT SIGNING; CONCLUDING THOUGHTS; Chapter 6: Electronic Payments: Alternatives to the Paper Check; WIRE TRANSFERS; AUTOMATED CLEARINGHOUSE (ACH); DAILY RECONCILIATIONS; CONCLUDING THOUGHTS; Part III: Functions Related to and Often Handled in Accounts Payable Chapter 7: Travel and Entertainment Expense ProcessingBAD PRACTICES; WRITTEN POLICIES; POLICY ENFORCEMENT; SPOT-CHECKING; EXCEPTIONS TO SPOT-CHECKING; WHO SUBMITS WHEN MULTIPLE EMPLOYEES ARE INVOLVED?; ELECTRONIC REIMBURSEMENT; T&E CARDS; EXCEL REPORTS; ONE-CARD PROGRAMS; CONCLUDING THOUGHTS; Chapter 8: Unclaimed Property (Escheat)*; STATE OF COMPLIANCE; EFFECT OF SARBANES-OXLEY ON PRIVATE COMPANY REPORTING; KEY ESCHEAT ISSUES; COMPLIANCE; WHAT'S REQUIRED TO DO ESCHEAT CORRECTLY?; COMMON NONCOMPLIANCE AREAS; SUBCERTIFICATIONS; SEGREGATION OF DUTIES; CONCLUDING THOUGHTS Chapter 9: 1099s and Other IRS-Related Information Reporting |
| Record Nr. | UNINA-9910841495003321 |
|
Schaeffer Mary S
|
||
| Hoboken, N.J, : Wiley, c2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Controller and CFO's guide to accounts payable [[electronic resource] /] / Mary S. Schaeffer
| Controller and CFO's guide to accounts payable [[electronic resource] /] / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2007 |
| Descrizione fisica | 1 online resource (258 p.) |
| Disciplina |
657.74
658.1526 |
| Soggetto topico | Accounts payable |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-119-20195-0
1-280-64938-0 9786610649389 0-470-08603-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Controller and CFO's Guide to Accounts Payable; Contents; Preface; Part I: Core Functions; Chapter 1: Internal Controls in Accounts Payable; IGNORE ACCOUNTS PAYABLE AT YOUR OWN PERIL; THE FRAUD PROBLEM; STATE AUDITING GROUPS; SARBANES-OXLEY IMPACT; A MARRIAGE MADE IN HEAVEN-NOT!; IDEAL ACCOUNTS PAYABLE FUNCTION; "WHEN THE INVOICE ARRIVES"; SEGREGATION OF DUTIES; CONTROL ON PAYMENT TYPES; OTHER PAYMENT TYPE CONTROL ISSUES; OFTEN-OVERLOOKED ISSUE: SPREADSHEETS; SPREADSHEET CONTROL PLAN; POLICY AND PROCEDURES MANUAL; BAD CONTROL PRACTICES; RECOMMENDED MANAGEMENT ACTIONS
Chapter 2: Invoice HandlingTHREE-WAY MATCH; COMMON INVOICE PROBLEMS AND SOLUTIONS; ALTERNATIVE TO THREE-WAY MATCH: EVALUATED RECEIPT SETTLEMENT; ALTERNATIVE TO THREE-WAY MATCH: NEGATIVE ASSURANCE/ASSUMED RECEIPT; STATEMENTS; PAYING FROM STATEMENTS; A WORD ABOUT CREDITS; GETTING APPROVALS; STAMPING MAIL IN ACCOUNTS PAYABLE; ELECTRONIC INVOICING; BAD PRACTICES; RECOMMENDED MANAGEMENT ACTIONS; Chapter 3: Payment Processing and Alternatives; CHECK STOCK; CHECK STORAGE; CHECK PRINTING; WHO SHOULD PRINT CHECKS; MONITORING CHECK STOCK USED; BETWEEN PRINTING AND MAILING; CHECK SIGNING DISTRIBUTION OF CHECKSMAILING CHECKS; DIFFICULTIES CAUSED BY CHECKS; WHY RETURNING CHECKS CAN BE A PROBLEM; AN END RUN AROUND THE RETURNING CHECK TO REQUISITION PROBLEM; POSITIVE PAY AND ITS COUSINS; P-CARDS; WIRE TRANSFERS; ACH PAYMENTS; WHAT EVERY COMPANY NEEDS TO KNOW TO AVOID MAKING PAYMENTS TO TERRORISTS; Chapter 4: Exception Processing; CHECK PROBLEMS: EXCEPTION PROCESSING HEADS THE LIST; TYPICAL RUSH CHECK SCENARIO; BACKGROUND ON RUSH CHECKS; WAYS TO MINIMIZE THE NUMBER OF RUSH CHECKS; POSITIVE PAY ISSUE; WHY RETURNING CHECKS CAN BE A PROBLEM NEED CHECKS RETURNED: HERE'S A POLICY YOU CAN USEAUDIT POINT; PETTY CASH BOX; Chapter 5: Duplicate and Erroneous Payments; THE WE-NEVER-MAKE-A-DUPLICATE-PAYMENT MYTH; DUPLICATE-PAYMENT HYPOCRISY; POLICY; IN-HOUSE CHECKING: BEFORE THE PAYMENT IS MADE; IN-HOUSE CHECKING: AFTER THE PAYMENT IS MADE; A WORD ABOUT SOFTWARE; WHY DUPLICATE PAYMENT AUDIT FIRMS ARE NEEDED; HIRING A POSTAUDIT FIRM; SECOND POSTAUDIT; WORD OF CAUTION; OVERALL ACTION PLAN; Chapter 6: Vendors, Vendor Relations, and Master Vendor File; VENDOR RELATIONS; WHAT IS THE MASTER VENDOR FILE? RESPONSIBILITY FOR THE MASTER VENDOR FILEWHO'S IN AND WHO'S NOT?; HANDLING INACTIVE VENDORS; CLEANSING THE MASTER VENDOR FILE; FRAUD THROUGH THE MASTER VENDOR FILE; VENDOR WELCOME LETTER; NEW VENDOR APPLICATIONS; ACCESS TO THE MASTER VENDOR FILE AND MAKING CHANGES; REVIEW OF CHANGES; THE SPOT-CHECK ANNUAL REVIEW; MASTER VENDOR FILE STANDARDS; CODING STANDARDS; COORDINATION WITH INVOICE CODING STANDARDS; VENDOR CALLS INTO ACCOUNTS PAYABLE; IVR/IWR; SEGREGATION OF DUTIES; CONTRACT COMPLIANCE; Chapter 7: Discounts and Deductions; LOST EARLY-PAYMENT DISCOUNTS; THE FIRST PROBLEM ANOTHER DIRTY SECRET |
| Record Nr. | UNINA-9910143420203321 |
|
Schaeffer Mary S
|
||
| Hoboken, N.J., : Wiley, c2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Controller and CFO's guide to accounts payable [[electronic resource] /] / Mary S. Schaeffer
| Controller and CFO's guide to accounts payable [[electronic resource] /] / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2007 |
| Descrizione fisica | 1 online resource (258 p.) |
| Disciplina |
657.74
658.1526 |
| Soggetto topico | Accounts payable |
| ISBN |
1-119-20195-0
1-280-64938-0 9786610649389 0-470-08603-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Controller and CFO's Guide to Accounts Payable; Contents; Preface; Part I: Core Functions; Chapter 1: Internal Controls in Accounts Payable; IGNORE ACCOUNTS PAYABLE AT YOUR OWN PERIL; THE FRAUD PROBLEM; STATE AUDITING GROUPS; SARBANES-OXLEY IMPACT; A MARRIAGE MADE IN HEAVEN-NOT!; IDEAL ACCOUNTS PAYABLE FUNCTION; "WHEN THE INVOICE ARRIVES"; SEGREGATION OF DUTIES; CONTROL ON PAYMENT TYPES; OTHER PAYMENT TYPE CONTROL ISSUES; OFTEN-OVERLOOKED ISSUE: SPREADSHEETS; SPREADSHEET CONTROL PLAN; POLICY AND PROCEDURES MANUAL; BAD CONTROL PRACTICES; RECOMMENDED MANAGEMENT ACTIONS
Chapter 2: Invoice HandlingTHREE-WAY MATCH; COMMON INVOICE PROBLEMS AND SOLUTIONS; ALTERNATIVE TO THREE-WAY MATCH: EVALUATED RECEIPT SETTLEMENT; ALTERNATIVE TO THREE-WAY MATCH: NEGATIVE ASSURANCE/ASSUMED RECEIPT; STATEMENTS; PAYING FROM STATEMENTS; A WORD ABOUT CREDITS; GETTING APPROVALS; STAMPING MAIL IN ACCOUNTS PAYABLE; ELECTRONIC INVOICING; BAD PRACTICES; RECOMMENDED MANAGEMENT ACTIONS; Chapter 3: Payment Processing and Alternatives; CHECK STOCK; CHECK STORAGE; CHECK PRINTING; WHO SHOULD PRINT CHECKS; MONITORING CHECK STOCK USED; BETWEEN PRINTING AND MAILING; CHECK SIGNING DISTRIBUTION OF CHECKSMAILING CHECKS; DIFFICULTIES CAUSED BY CHECKS; WHY RETURNING CHECKS CAN BE A PROBLEM; AN END RUN AROUND THE RETURNING CHECK TO REQUISITION PROBLEM; POSITIVE PAY AND ITS COUSINS; P-CARDS; WIRE TRANSFERS; ACH PAYMENTS; WHAT EVERY COMPANY NEEDS TO KNOW TO AVOID MAKING PAYMENTS TO TERRORISTS; Chapter 4: Exception Processing; CHECK PROBLEMS: EXCEPTION PROCESSING HEADS THE LIST; TYPICAL RUSH CHECK SCENARIO; BACKGROUND ON RUSH CHECKS; WAYS TO MINIMIZE THE NUMBER OF RUSH CHECKS; POSITIVE PAY ISSUE; WHY RETURNING CHECKS CAN BE A PROBLEM NEED CHECKS RETURNED: HERE'S A POLICY YOU CAN USEAUDIT POINT; PETTY CASH BOX; Chapter 5: Duplicate and Erroneous Payments; THE WE-NEVER-MAKE-A-DUPLICATE-PAYMENT MYTH; DUPLICATE-PAYMENT HYPOCRISY; POLICY; IN-HOUSE CHECKING: BEFORE THE PAYMENT IS MADE; IN-HOUSE CHECKING: AFTER THE PAYMENT IS MADE; A WORD ABOUT SOFTWARE; WHY DUPLICATE PAYMENT AUDIT FIRMS ARE NEEDED; HIRING A POSTAUDIT FIRM; SECOND POSTAUDIT; WORD OF CAUTION; OVERALL ACTION PLAN; Chapter 6: Vendors, Vendor Relations, and Master Vendor File; VENDOR RELATIONS; WHAT IS THE MASTER VENDOR FILE? RESPONSIBILITY FOR THE MASTER VENDOR FILEWHO'S IN AND WHO'S NOT?; HANDLING INACTIVE VENDORS; CLEANSING THE MASTER VENDOR FILE; FRAUD THROUGH THE MASTER VENDOR FILE; VENDOR WELCOME LETTER; NEW VENDOR APPLICATIONS; ACCESS TO THE MASTER VENDOR FILE AND MAKING CHANGES; REVIEW OF CHANGES; THE SPOT-CHECK ANNUAL REVIEW; MASTER VENDOR FILE STANDARDS; CODING STANDARDS; COORDINATION WITH INVOICE CODING STANDARDS; VENDOR CALLS INTO ACCOUNTS PAYABLE; IVR/IWR; SEGREGATION OF DUTIES; CONTRACT COMPLIANCE; Chapter 7: Discounts and Deductions; LOST EARLY-PAYMENT DISCOUNTS; THE FIRST PROBLEM ANOTHER DIRTY SECRET |
| Record Nr. | UNINA-9910830465903321 |
|
Schaeffer Mary S
|
||
| Hoboken, N.J., : Wiley, c2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Controller and CFO's guide to accounts payable [[electronic resource] /] / Mary S. Schaeffer
| Controller and CFO's guide to accounts payable [[electronic resource] /] / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Pubbl/distr/stampa | Hoboken, N.J., : Wiley, c2007 |
| Descrizione fisica | 1 online resource (258 p.) |
| Disciplina |
657.74
658.1526 |
| Soggetto topico | Accounts payable |
| ISBN |
1-119-20195-0
1-280-64938-0 9786610649389 0-470-08603-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Controller and CFO's Guide to Accounts Payable; Contents; Preface; Part I: Core Functions; Chapter 1: Internal Controls in Accounts Payable; IGNORE ACCOUNTS PAYABLE AT YOUR OWN PERIL; THE FRAUD PROBLEM; STATE AUDITING GROUPS; SARBANES-OXLEY IMPACT; A MARRIAGE MADE IN HEAVEN-NOT!; IDEAL ACCOUNTS PAYABLE FUNCTION; "WHEN THE INVOICE ARRIVES"; SEGREGATION OF DUTIES; CONTROL ON PAYMENT TYPES; OTHER PAYMENT TYPE CONTROL ISSUES; OFTEN-OVERLOOKED ISSUE: SPREADSHEETS; SPREADSHEET CONTROL PLAN; POLICY AND PROCEDURES MANUAL; BAD CONTROL PRACTICES; RECOMMENDED MANAGEMENT ACTIONS
Chapter 2: Invoice HandlingTHREE-WAY MATCH; COMMON INVOICE PROBLEMS AND SOLUTIONS; ALTERNATIVE TO THREE-WAY MATCH: EVALUATED RECEIPT SETTLEMENT; ALTERNATIVE TO THREE-WAY MATCH: NEGATIVE ASSURANCE/ASSUMED RECEIPT; STATEMENTS; PAYING FROM STATEMENTS; A WORD ABOUT CREDITS; GETTING APPROVALS; STAMPING MAIL IN ACCOUNTS PAYABLE; ELECTRONIC INVOICING; BAD PRACTICES; RECOMMENDED MANAGEMENT ACTIONS; Chapter 3: Payment Processing and Alternatives; CHECK STOCK; CHECK STORAGE; CHECK PRINTING; WHO SHOULD PRINT CHECKS; MONITORING CHECK STOCK USED; BETWEEN PRINTING AND MAILING; CHECK SIGNING DISTRIBUTION OF CHECKSMAILING CHECKS; DIFFICULTIES CAUSED BY CHECKS; WHY RETURNING CHECKS CAN BE A PROBLEM; AN END RUN AROUND THE RETURNING CHECK TO REQUISITION PROBLEM; POSITIVE PAY AND ITS COUSINS; P-CARDS; WIRE TRANSFERS; ACH PAYMENTS; WHAT EVERY COMPANY NEEDS TO KNOW TO AVOID MAKING PAYMENTS TO TERRORISTS; Chapter 4: Exception Processing; CHECK PROBLEMS: EXCEPTION PROCESSING HEADS THE LIST; TYPICAL RUSH CHECK SCENARIO; BACKGROUND ON RUSH CHECKS; WAYS TO MINIMIZE THE NUMBER OF RUSH CHECKS; POSITIVE PAY ISSUE; WHY RETURNING CHECKS CAN BE A PROBLEM NEED CHECKS RETURNED: HERE'S A POLICY YOU CAN USEAUDIT POINT; PETTY CASH BOX; Chapter 5: Duplicate and Erroneous Payments; THE WE-NEVER-MAKE-A-DUPLICATE-PAYMENT MYTH; DUPLICATE-PAYMENT HYPOCRISY; POLICY; IN-HOUSE CHECKING: BEFORE THE PAYMENT IS MADE; IN-HOUSE CHECKING: AFTER THE PAYMENT IS MADE; A WORD ABOUT SOFTWARE; WHY DUPLICATE PAYMENT AUDIT FIRMS ARE NEEDED; HIRING A POSTAUDIT FIRM; SECOND POSTAUDIT; WORD OF CAUTION; OVERALL ACTION PLAN; Chapter 6: Vendors, Vendor Relations, and Master Vendor File; VENDOR RELATIONS; WHAT IS THE MASTER VENDOR FILE? RESPONSIBILITY FOR THE MASTER VENDOR FILEWHO'S IN AND WHO'S NOT?; HANDLING INACTIVE VENDORS; CLEANSING THE MASTER VENDOR FILE; FRAUD THROUGH THE MASTER VENDOR FILE; VENDOR WELCOME LETTER; NEW VENDOR APPLICATIONS; ACCESS TO THE MASTER VENDOR FILE AND MAKING CHANGES; REVIEW OF CHANGES; THE SPOT-CHECK ANNUAL REVIEW; MASTER VENDOR FILE STANDARDS; CODING STANDARDS; COORDINATION WITH INVOICE CODING STANDARDS; VENDOR CALLS INTO ACCOUNTS PAYABLE; IVR/IWR; SEGREGATION OF DUTIES; CONTRACT COMPLIANCE; Chapter 7: Discounts and Deductions; LOST EARLY-PAYMENT DISCOUNTS; THE FIRST PROBLEM ANOTHER DIRTY SECRET |
| Record Nr. | UNINA-9910840764103321 |
|
Schaeffer Mary S
|
||
| Hoboken, N.J., : Wiley, c2007 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
I costi del personale dipendente e il "trattamento di fine rapporto" : la valutazione e la rappresentazione in bilancio tra prospettiva contabile nazionale e disposizioni del principio IAS 19 / Salvatore Loprevite
| I costi del personale dipendente e il "trattamento di fine rapporto" : la valutazione e la rappresentazione in bilancio tra prospettiva contabile nazionale e disposizioni del principio IAS 19 / Salvatore Loprevite |
| Autore | Loprevite, Salvatore |
| Pubbl/distr/stampa | Milano : Franco Angeli, 2008 |
| Descrizione fisica | 206 p. : tab. ; 23 cm |
| Disciplina | 657.74 |
| Collana | Collana di studi economico aziendali dell'Università̉ degli studi di Messina |
| Soggetto topico |
Stipendi e competenze accessorie - Contabilità̉ - Standardizzazione
Indennità di fine rapporto - Contabilità̉ - Standardizzazione |
| ISBN | 9788856801149 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNISALENTO-991004134949707536 |
|
Loprevite, Salvatore
|
||
| Milano : Franco Angeli, 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. del Salento | ||
| ||
Fraud in accounts payable [[electronic resource] ] : how to prevent it / / Mary S. Schaeffer
| Fraud in accounts payable [[electronic resource] ] : how to prevent it / / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (226 p.) |
| Disciplina |
657.74
657/.74 |
| Soggetto topico |
Accounts payable - Auditing
Auditing, Internal |
| Soggetto genere / forma | Electronic books. |
| ISBN |
0-470-43531-3
1-119-19722-8 1-282-36785-4 9786612367854 0-470-39127-8 |
| Classificazione | 85.25 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910144418703321 |
|
Schaeffer Mary S
|
||
| Hoboken, N.J., : John Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fraud in accounts payable [[electronic resource] ] : how to prevent it / / Mary S. Schaeffer
| Fraud in accounts payable [[electronic resource] ] : how to prevent it / / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (226 p.) |
| Disciplina |
657.74
657/.74 |
| Soggetto topico |
Accounts payable - Auditing
Auditing, Internal |
| ISBN |
0-470-43531-3
1-119-19722-8 1-282-36785-4 9786612367854 0-470-39127-8 |
| Classificazione | 85.25 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910830566503321 |
|
Schaeffer Mary S
|
||
| Hoboken, N.J., : John Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fraud in accounts payable [[electronic resource] ] : how to prevent it / / Mary S. Schaeffer
| Fraud in accounts payable [[electronic resource] ] : how to prevent it / / Mary S. Schaeffer |
| Autore | Schaeffer Mary S |
| Pubbl/distr/stampa | Hoboken, N.J., : John Wiley & Sons, c2008 |
| Descrizione fisica | 1 online resource (226 p.) |
| Disciplina |
657.74
657/.74 |
| Soggetto topico |
Accounts payable - Auditing
Auditing, Internal |
| ISBN |
0-470-43531-3
1-119-19722-8 1-282-36785-4 9786612367854 0-470-39127-8 |
| Classificazione | 85.25 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910841075603321 |
|
Schaeffer Mary S
|
||
| Hoboken, N.J., : John Wiley & Sons, c2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
