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Internal control/anti-fraud program design for the small business : a guide for companies not subject to the Sarbanes-Oxley Act /
"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 inter...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Hoboken :
Wiley,
2015.
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| Temas: | |
| Acceso en línea: | Texto completo (Requiere registro previo con correo institucional) |
Tabla de Contenidos:
- Internal Control/Anti-Fraud Program Design for the Small Business; Contents; Preface: Maybe It's Time We Get Back to the Basics; Anti-Fraud Program Design for the Small Business; Small Business Defined; The Public Company versus the Nonpublic (Private) Company; Why the Distinction?; We Get It; We Need to Try to Prevent Fraud-So How Do We Do This?; 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 EnvironmentFraud 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; Element 1. Policy Statement; Element 2. Scope; Element 3. Actions Constituting Fraud; Element 4. Nonfraud Irregularities; Element 5. Reporting Structure; Element 6. Investigation Responsibilities; Element 7. Authorization for Investigation.
- Element 8. Acting in Good FaithElement 9. Whistle-Blower Protection; Element 10. Suspension or Termination; Element 11. Acknowledgment and Signature; Case Presentation; Chapter 3: Foundational Policies: The Fraud Reporting Policy; The Essential Elements of an Effective Fraud Reporting Policy; Element 1. Policy Statement; Element 2. Scope; Element 3. Reportable Actions Constituting Fraud; Element 4. Predication; Element 5. Reporting Mechanism; Element 6. Acknowledgment and Signature; 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; Element 1. Policy Statement; Element 2. Scope; Element 3. Authorized Uses; Element 4. Unauthorized Uses; Element 5. Violations; Element 6. Documentation; Element 7. Statement of Responsibility; 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; Rule 1. Don't Be Misled; It's Not as Hard as It Seems.
- Rule 2. Place What You Know on the Back Burner, and Think the UnthinkableRule 3. Whether You Like It or Not, You Have to Think Like a Criminal; Rule 4. Don't Overdocument the Process; An Example of Risk Assessment; Procedural Steps for Performing a Fraud Risk Assessment; Understand the Guiding Principles; Determine the Participants; Determine How Information Will Be Gathered; Identify Areas of Fraud Risk; Cash in Bank; Case: The Trail Is Gone; Case: Friends in Low Places; Asset Misappropriation; Corruption; Financial Statement Fraud; PART II: ANTI-FRAUD CONTROL ACTIVITIES: RAISING THE WALLS.