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

INDICE: Preface: Maybe It s Time We Get Back to theBasicsAnti–Fraud Program Design for the Small Business Small Business DefinedThe Anti–Fraud Program StructureAcknowledgmentsPart  I: The Anti–Fraud Environment: The Blueprints,The Foundation, The Ground FloorChapter 1: The Architect s Blueprint: Establishing theFrameworkThe Elements of Anti–Fraud Program DesignAnti–Fraud EnvironmentFraud Risk AssessmentControl ActivitiesInformation: Program DocumentationCommunication: The Company Fraud Training ProgramMonitoring and Routine MaintenanceChapter 2: Foundational Policies: The Fraud PolicyFoundational PoliciesThe Fraud Policy: The Essential Elements of an Effective FraudPolicyCase PresentationChapter 3: Foundational Policies: The Fraud ReportingPolicyThe Essential Elements of an Effective Fraud ReportingPolicyChapter 4: Foundational Policies: The Expense ReimbursementPolicyCase: No Questions Asked Case: It Will Never Be Missed Case: Larry the Chief Financial OfficerThe Elements of an Effective Expense Reimbursement PolicyAppendix 4A: Expense Report FormAppendix 4B: Supplemental Business Meal and EntertainmentCharges FormChapter 5: The Ground Floor: The Fraud Risk AssessmentProcessGround Rules for Fraud Risk AssessmentAn Example of Risk AssessmentProcedural Steps for Performing a Fraud Risk AssessmentCash in BankCase: The Trail is GoneCase: Friends in Low PlacesAsset MisappropriationCorruptionFinancial Statement FraudSection II: Anti–Fraud Control Activities: Raising theWallsChapter 6: Control Activities: The AbsolutesCritical Principles of Control Activity DesignFoundational Control ActivitiesCase: The Mail Drop in Las VegasAppendix 6A: Conflict of Interest FormAppendix 6B: New Vendor Establishment FormChapter 7: Control Activities: The Segregation of DutiesDilemmaBut I Only Have Two EmployeesPrevention verses Detection ControlsThe Necessary Review ProcessesChapter 8: Control Activities: General ProcessesTwo Operational QuestionsCommon Control ActivitiesCase: The Cell Phone ReimbursementChapter 9: Control Activities: Specific Control AreasFinancial Statement Line Item Control ActivitiesSection III: Completing the Anti–Fraud Program: The Ceiling, theRoof, and Routine MaintenanceChapter 10: The Ceiling: Documenting the Anti–FraudProgramInformationDocumentation Keeping it SimpleThe Elements of Quality DocumentationChapter 11: The Ceiling: The Company Fraud TrainingProgramThe Elements of Effective CommunicationThe Company Fraud Training ProgramChapter 12: The Roof: Monitoring and Routine MaintenanceMonitoring and Routine Maintenance DefinedThe Monitoring and Routine Maintenance StructureChapter 13: The Sample Anti–Fraud ProgramAppendix 13A: Fraud Risk Assessment Framework FormAppendix 13B: Control Activities FormAppendix 13C: Documentation of Control ActivitiesAppendix 13D: Compliance Audit Programs and RelatedCompliance Audit Working PapersSection IV: AppendicesAppendix A: The Fraud PolicySample Fraud PolicySample Fraud PolicySample Fraud PolicyAppendix B: The Fraud Reporting PolicySample Fraud Reporting PolicySample Fraud Reporting PolicyAppendix C: The Expense Reimbursement PolicySample Expense Reimbursement PolicySample Expense Reimbursement PolicyAppendix D: Fraud Risk Assessment Framework FormAppendix E: Control Activities Documentation FormAppendix F: New Vendor Establishment FormAppendix G: Compliance Audit ProgramAppendix H: Compliance Audit Working PaperAppendix I: Conflict of Interest FormAbout the AuthorIndex

• ISBN: 978-1-119-06507-4
• Editorial: John Wiley & Sons
• Encuadernacion: Cartoné
• Páginas: 240
• Fecha Publicación: 20/05/2015
• Nº Volúmenes: 1
• Idioma: Inglés