Internal Control/Anti-Fraud Design for the Small Business
By Steve Dawson
This book’s author is a CFE
This book's author is a 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
| Label | Value |
|---|---|
| ISBN | 978-1-119-06507-4 |
| Publisher | Wiley; 1 Edition |
| Published | Copyright 2015 |
| Pages | 224 |
| Format | Hardcover |
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 |
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