Info
- Utilizzare la checkbox di selezione a fianco di ciascun documento per attivare le funzionalità di stampa, invio email, download nei formati disponibili del (i) record.
Audits and attitudes : is the IRS helping or hurting small businesses? : hearing before the Subcommittee on Economic Growth, Tax, and Capital Access of the Committee on Small Business, United States House of Representatives, One Hundred Fourteenth Congress, second session, hearing held June 22, 2016
| Audits and attitudes : is the IRS helping or hurting small businesses? : hearing before the Subcommittee on Economic Growth, Tax, and Capital Access of the Committee on Small Business, United States House of Representatives, One Hundred Fourteenth Congress, second session, hearing held June 22, 2016 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Publishing Office, , 2017 |
| Descrizione fisica | 1 online resource (iii, 51 pages) |
| Soggetto topico |
Small business - Taxation - United States
Tax auditing - United States Small business - United States - Auditing Taxation - Compliance costs - United States Administrative procedure - United States Taxation - United States Administrative procedure Small business - Auditing Small business - Taxation Tax auditing Taxation Taxation - Compliance costs |
| Soggetto genere / forma |
Legislative hearings.
Rules. |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Audits and attitudes |
| Record Nr. | UNINA-9910707991903321 |
| Washington : , : U.S. Government Publishing Office, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Internal control/anti-fraud program for the small private business : a guide for companies not subject to the Sarbanes-Oxley Act / / Steve Dawson
| 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-> |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2015 |
| Descrizione fisica | 1 online resource (219 p.) |
| Disciplina | 658.4/73 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Fraud - United States - Prevention
Small business - United States - Auditing |
| ISBN |
1-119-08371-0
1-119-08373-7 |
| Classificazione | BUS003000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 . |
| Record Nr. | UNINA-9910140625303321 |
Dawson Steve <1962->
|
||
| Hoboken, New Jersey : , : Wiley, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Internal control/anti-fraud program for the small private business : a guide for companies not subject to the Sarbanes-Oxley Act / / Steve Dawson
| 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-> |
| Edizione | [1st edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2015 |
| Descrizione fisica | 1 online resource (219 p.) |
| Disciplina | 658.4/73 |
| Collana | Wiley Corporate F&A |
| Soggetto topico |
Fraud - United States - Prevention
Small business - United States - Auditing |
| ISBN |
1-119-08371-0
1-119-08373-7 |
| Classificazione | BUS003000 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 . |
| Record Nr. | UNINA-9910812193403321 |
|
Dawson Steve <1962->
|
||
| Hoboken, New Jersey : , : Wiley, , 2015 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
IRS puts small businesses through audit wringer : hearing before the Committee on Small Business, United States House of Representatives, One Hundred Fourteenth Congress, second session, hearing held September 14, 2016
| IRS puts small businesses through audit wringer : hearing before the Committee on Small Business, United States House of Representatives, One Hundred Fourteenth Congress, second session, hearing held September 14, 2016 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Publishing Office, , 2017 |
| Descrizione fisica | 1 online resource (iii, 45 pages) |
| Soggetto topico |
Small business - United States - Auditing
Tax auditing - United States Taxation - Compliance costs - United States Small business - Auditing Tax auditing Taxation - Compliance costs |
| Soggetto genere / forma |
Legislative hearings.
Rules. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | IRS puts small businesses through audit wringer |
| Record Nr. | UNINA-9910708076203321 |
| Washington : , : U.S. Government Publishing Office, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Protecting small businesses from IRS abuse : hearing before the Subcommittee on Oversight of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Fourteenth Congress, first session, February 11, 2015
| Protecting small businesses from IRS abuse : hearing before the Subcommittee on Oversight of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Fourteenth Congress, first session, February 11, 2015 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Publishing Office, , 2017- |
| Descrizione fisica | 1 online resource (volumes) : illustrations |
| Soggetto topico |
Small business - Taxation - United States
Small business - Taxation - Compliance costs - United States Small business - United States - Auditing Forfeiture - Government policy - United States Tax evasion - United States - Prevention |
| Soggetto genere / forma | Legislative hearings. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Protecting small businesses from IRS abuse |
| Record Nr. | UNINA-9910708087603321 |
| Washington : , : U.S. Government Publishing Office, , 2017- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
