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E-raamat: Internal Control/Anti-Fraud Program Design for the Small Business: A Guide for Companies NOT Subject to the Sarbanes-Oxley Act

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  • Formaat: PDF+DRM
  • Sari: Wiley Corporate F&A
  • Ilmumisaeg: 10-Apr-2015
  • Kirjastus: John Wiley & Sons Inc
  • Keel: eng
  • ISBN-13: 9781119083726
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Internal Control/Anti-Fraud Program Design for the Small Business: A Guide for Companies NOT Subject to the Sarbanes-Oxley ActSuurem pilt
  • Formaat: PDF+DRM
  • Sari: Wiley Corporate F&A
  • Ilmumisaeg: 10-Apr-2015
  • Kirjastus: John Wiley & Sons Inc
  • Keel: eng
  • ISBN-13: 9781119083726
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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 for designing and implementing an effective, efficient internal control structure/anti-fraud program tailored to your business's particular needs. Case studies are used throughout to illustrate internal control weaknesses and the fraud that can result, and follow-up analysis describes the controls that would have reduced the probability of fraud had they been in place. You'll learn how to analyze your company's internal control issues, and implement a robust system for fraud prevention.

Guidance toward Sarbanes-Oxley compliance is readily available, but there is little information available for the many businesses not subject to the act —until now. This book is the step-by-step guide for instituting an internal control program tailored to your small business.

  • Understand the five elements of internal control
  • Avoid gaps in protection with relevant controls
  • Design the ultimate anti-fraud program
  • Implement internal control tailored to your needs

The majority of small business owners simply do not know the elements of or implementation process involved in internal control, and Sarbanes-Oxley guidelines don't necessarily scale down.Internal Control/Anti-Fraud Program Design for the Small Business helps you design and install the internal control/anti-fraud protectionyour business needs.

Preface: Maybe It's Time We Get Back to the Basics xi
Acknowledgments xvii
PART I THE ANTI-FRAUD ENVIRONMENT: THE BLUEPRINTS, THE FOUNDATION, THE GROUND FLOOR
Chapter 1 The Architect's Blueprint: Establishing the Framework
3(6)
The Elements of Anti-Fraud Program Design
3(1)
Anti-Fraud Environment
4(1)
Fraud Risk Assessment
4(1)
Control Activities
5(1)
Information: Program Documentation
6(1)
Communication: The Company Fraud Training Program
6(1)
Monitoring and Routine Maintenance
7(2)
Chapter 2 Foundational Policies: The Fraud Policy
9(10)
Foundational Policies
10(1)
The Fraud Policy: The Essential Elements of an Effective Fraud Policy
10(7)
Case Presentation
17(2)
Chapter 3 Foundational Policies: The Fraud Reporting Policy
19(10)
The Essential Elements of an Effective Fraud Reporting Policy
20(9)
Chapter 4 Foundational Policies: The Expense Reimbursement Policy
29(12)
Case: "No Questions Asked"
29(1)
Case: "It Will Never Be Missed"
30(1)
Case: Larry the Chief Financial Officer
31(1)
The Elements of an Effective Expense Reimbursement Policy
32(7)
Appendix 4A Expense Report Form
39(1)
Appendix 4B Supplemental Business Meal and Entertainment Charges Form
40(1)
Chapter 5 The Ground Floor: The Fraud Risk Assessment Process
41(16)
Ground Rules for Fraud Risk Assessment
42(1)
An Example of Risk Assessment
43(1)
Procedural Steps for Performing a Fraud Risk Assessment
44(4)
Cash in Bank
48(2)
Case: The Trail Is Gone
50(1)
Case: Friends in Low Places
51(1)
Asset Misappropriation
52(1)
Corruption
53(1)
Financial Statement Fraud
53(4)
PART II ANTI-FRAUD CONTROL ACTIVITIES: RAISING THE WALLS
Chapter 6 Control Activities: The Absolutes
57(12)
Critical Principles of Control Activity Design
57(2)
Foundational Control Activities
59(5)
Case: The Mail Drop in Las Vegas
64(3)
Appendix 6A Conflict of Interest Form
67(1)
Appendix 6B New Vendor Establishment Form
68(1)
Chapter 7 Control Activities: The Segregation of Duties Dilemma
69(6)
But I Only Have Two Employees
69(1)
Prevention versus Detection Controls
70(2)
The Necessary Review Processes
72(3)
Chapter 8 Control Activities: General Processes
75(20)
Two Operational Questions
75(6)
Common Control Activities
81(10)
Case: The Cell Phone Reimbursement
91(4)
Chapter 9 Control Activities: Specific Control Areas
95(8)
Financial Statement Line Item Control Activities
95(8)
PART III COMPLETING THE ANTI-FRAUD PROGRAM: THE CEILING, THE ROOF, AND ROUTINE MAINTENANCE
Chapter 10 The Ceiling: Documenting the Anti-Fraud Program
103(8)
Information
103(1)
Documentation---Keeping It Simple
104(1)
The Elements of High-Quality Documentation
104(7)
Chapter 11 The Ceiling: The Company Fraud Training Program
111(8)
The Elements of Effective Communication
112(2)
The Company Fraud Training Program
114(5)
Chapter 12 The Roof: Monitoring and Routine Maintenance
119(10)
Monitoring and Routine Maintenance Defined
120(1)
The Monitoring and Routine Maintenance Structure
120(9)
Chapter 13 The Sample Anti-Fraud Program
129(42)
Appendix 13A Fraud Risk Assessment Framework Form
137(1)
Appendix 13B Control Activities Form
138(1)
Appendix 13C Documentation of Control Activities
139(15)
Appendix 13D Compliance Audit Programs and Related Compliance Audit Working Papers
154(17)
Appendix A The Fraud Policy 171(4)
Appendix B The Fraud Reporting Policy 175(4)
Appendix C The Expense Reimbursement Policy 179(6)
Appendix D Forms 185(8)
About the Author 193(2)
Index 195
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.
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