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 EDITIONTable 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