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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

By: Dawson, Steve.
Material type: TextTextSeries: eBooks on Demand.Wiley Corporate F&A: Publisher: Somerset : Wiley, 2015Description: 1 online resource (219 p.).ISBN: 9781119083726.Subject(s): Fraud -- United States -- Prevention | Small business -- United States -- AuditingGenre/Form: Electronic books.Additional physical formats: Print version:: Internal Control/Anti-Fraud Program Design for the Small Business : A Guide for Companies NOT Subject to the Sarbanes-Oxley ActDDC classification: 658.4/73 Online resources: Click here to view this ebook.
Contents:
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 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 -- 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 Faith -- Element 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 Unthinkable -- Rule 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
Summary: A how-to guide to small business anti-fraud protection and internal control Internal Control/Anti-Fraud Program Design for the Small Business is a practical guide to protection for businesses NOT subject to the Sarbanes-Oxley Act. Written by an expert with three decades of forensic investigation experience, this book is geared specifically toward private, non-public small businesses and their unique needs in the realm of fraud protection. Covering all elements of an internal control structure applicable to the small business community, this guide provides a step-by-step roadmap
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Item type Current location Call number URL Status Date due Barcode
Electronic Book UT Tyler Online
Online
HV6691 .D39 2015 (Browse shelf) http://uttyler.eblib.com/patron/FullRecord.aspx?p=1896053 Available EBL1896053

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 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 -- 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 Faith -- Element 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 Unthinkable -- Rule 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

A how-to guide to small business anti-fraud protection and internal control Internal Control/Anti-Fraud Program Design for the Small Business is a practical guide to protection for businesses NOT subject to the Sarbanes-Oxley Act. Written by an expert with three decades of forensic investigation experience, this book is geared specifically toward private, non-public small businesses and their unique needs in the realm of fraud protection. Covering all elements of an internal control structure applicable to the small business community, this guide provides a step-by-step roadmap

Description based upon print version of record.

Author notes provided by Syndetics

<p> STEVE DAWSON, CPA, CFE, is president and founder of Dawson Forensic Group, a firm devoted to the investigation of fraud and the education of the small business community in internal control/anti-fraud program design and implementation. For the past thirty years, he has performed forensic investigations and related forensic services for various businesses and agencies. He is a nationally recognized speaker in fraud detection, prevention, and internal control design methodologies. He is a graduate of Texas Tech University with a Bachelor's of Science degree in Accounting and holds a certified public accountant certificate in Texas as well as a certificate as a certified fraud examiner.</p>

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