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



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
ISBN 978-1-119-06507-4
Hardcover, 224 PAGES
WILEY; 1 EDITION

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