Internal Control/Anti-Fraud Program Design for the Small Business



Book Title

 By Steve Dawson, CFE 


Description: 

This book offers a practical guide for designing and implementing an internal control and anti-fraud program that meets the needs of private, nonpublic small businesses that are not subject to the complex Sarbanes-Oxley Act. In it, author and forensic accounting expert Steve Dawson, CFE, outlines the six elements of an effective anti-fraud program design:

Anti-fraud environment

Fraud risk assessment

Control activities

Information

Communication and monitoring

Routine maintenance

Dawson reveals how the six elements combine to create a solid framework built on reliable internal controls that are proven fraud deterrents. Using this book as a guide, any small business can create a sound, well-thought-out anti-fraud program specifically tailored to its needs.



Product Details:
Copyright 2015
978-1119065074
Hardcover, 224 Pages
Wiley; 1 edition (April 27, 2015)
 

Table of Contents:

 

PART I: THE ANTI-FRAUD ENVIRONMENT: THE BLUEPRINTS, THE FOUNDATION, THE GROUND FLOOR

Chapter 1: The Architect's Blueprint: Establishing the Framework

Chapter 2: Foundational Policies: The Fraud Policy

Chapter 3: Foundational Policies: The Fraud Reporting Policy

Chapter 4: Foundational Policies: The Expense Reimbursement Policy

Chapter 5: The Ground Floor: The Fraud Risk Assessment Process

PART II: ANTI-FRAUD CONTROL ACTIVITIES: RAISING THE WALLS

Chapter 6: Control Activities: The Absolutes

Chapter 7: Control Activities: The Segregation of Duties Dilemma

Chapter 8: Control Activities: General Processes

Chapter 9: Control Activities: Specific Control Areas

PART III: COMPLETING THE ANTI-FRAUD PROGRAM: THE CEILING, THE ROOF, AND ROUTINE MAINTENANCY

Chapter 10: The Ceiling: Documenting the Anti-Fraud Program

Chapter 11: The Ceiling: The Fraud Training Program

Chapter 12: The Roof: Monitoring and Routine Maintenance

Chapter 13: The Sample Anti-Fraud Program

Appendix A: The Fraud Policy

Appendix B: The Fraud Reporting Policy

Appendix C: The Expense Reimbursement Policy

Appendix D: Forms