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

Name: Internal Control/Anti-Fraud Program Design for the Small Business: A Guide for Companies NOT Subject to the Sarbanes-Oxley Act
Author: Steve Dawson
ISBN: 9781119065074

by Steve Dawson

April 2015

Intermediate to advanced

224 pages

4h 16m

English

Wiley

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Preface: Maybe It’s Time We Get Back to the Basics
ANTI-FRAUD PROGRAM DESIGN FOR THE SMALL BUSINESS SMALL BUSINESS DEFINED THE ANTI-FRAUD PROGRAM STRUCTURE NOTES
Acknowledgments
PART ONE THE ANTI-FRAUD ENVIRONMENT: THE BLUEPRINTS, THE FOUNDATION, THE GROUND FLOOR
Chapter 1 The Architect’s Blueprint
THE ELEMENTS OF ANTI-FRAUD PROGRAM DESIGN ANTI-FRAUD ENVIRONMENT FRAUD RISK ASSESSMENT CONTROL ACTIVITIES INFORMATION: PROGRAM DOCUMENTATION COMMUNICATION: THE COMPANY FRAUD TRAINING PROGRAM MONITORING AND ROUTINE MAINTENANCE
Chapter 2 Foundational Policies
FOUNDATIONAL POLICIES THE FRAUD POLICY: THE ESSENTIAL ELEMENTS OF AN EFFECTIVE FRAUD POLICY CASE PRESENTATION
Chapter 3 Foundational Policies
THE ESSENTIAL ELEMENTS OF AN EFFECTIVE FRAUD REPORTING POLICY
Chapter 4 Foundational Policies
CASE: “NO QUESTIONS ASKED” CASE: “IT WILL NEVER BE MISSED” CASE: LARRY THE CHIEF FINANCIAL OFFICER THE ELEMENTS OF AN EFFECTIVE EXPENSE REIMBURSEMENT POLICY APPENDIX 4A: EXPENSE REPORT FORM APPENDIX 4B: SUPPLEMENTAL BUSINESS MEAL AND ENTERTAINMENT CHARGES FORM
Chapter 5 The Ground Floor
GROUND RULES FOR FRAUD RISK ASSESSMENT AN EXAMPLE OF RISK ASSESSMENT PROCEDURAL STEPS FOR PERFORMING A FRAUD RISK ASSESSMENT CASH IN BANK CASE: THE TRAIL IS GONE CASE: FRIENDS IN LOW PLACES ASSET MISAPPROPRIATION CORRUPTION FINANCIAL STATEMENT FRAUD
PART TWO ANTI-FRAUD CONTROL ACTIVITIES: RAISING THE WALLS
Chapter 6 Control Activities
CRITICAL PRINCIPLES OF CONTROL ACTIVITY DESIGN FOUNDATIONAL CONTROL ACTIVITIES CASE: THE MAIL DROP IN LAS VEGAS APPENDIX 6A: CONFLICT OF INTEREST FORM APPENDIX 6B: NEW VENDOR ESTABLISHMENT FORM

Chapter 7 Control Activities
BUT I ONLY HAVE TWO EMPLOYEES PREVENTION VERSUS DETECTION CONTROLS THE NECESSARY REVIEW PROCESSES
Chapter 8 Control Activities
TWO OPERATIONAL QUESTIONS COMMON CONTROL ACTIVITIES CASE: THE CELL PHONE REIMBURSEMENT
Chapter 9 Control Activities
FINANCIAL STATEMENT LINE ITEM CONTROL ACTIVITIES
PART THREE COMPLETING THE ANTI-FRAUD PROGRAM: THE CEILING, THE ROOF, AND ROUTINE MAINTENANCE
Chapter 10 The Ceiling
INFORMATION DOCUMENTATION—KEEPING IT SIMPLE THE ELEMENTS OF HIGH-QUALITY DOCUMENTATION
Chapter 11 The Ceiling
THE ELEMENTS OF EFFECTIVE COMMUNICATION THE COMPANY FRAUD TRAINING PROGRAM
Chapter 12 The Roof
MONITORING AND ROUTINE MAINTENANCE DEFINED THE MONITORING AND ROUTINE MAINTENANCE STRUCTURE
Chapter 13 The Sample Anti-Fraud Program
APPENDIX 13A: FRAUD RISK ASSESSMENT FRAMEWORK FORM APPENDIX 13B: CONTROL ACTIVITIES FORM APPENDIX 13C: DOCUMENTATION OF CONTROL ACTIVITIES APPENDIX 13D: COMPLIANCE AUDIT PROGRAMS AND RELATED COMPLIANCE AUDIT WORKING PAPERS
Appendix A The Fraud Policy
SAMPLE FRAUD POLICY NOTE
Appendix B The Fraud Reporting Policy
SAMPLE FRAUD REPORTING POLICY NOTE
Appendix C The Expense Reimbursement Policy
SAMPLE EXPENSE REIMBURSEMENT POLICY NOTE
Appendix D Forms
About the Author
Index
EULA

Content preview from Internal Control/Anti-Fraud Program Design for the Small Business: A Guide for Companies NOT Subject to the Sarbanes-Oxley Act

APPENDIX D Forms

images — **Figure D.1** Fraud Risk Assessment Framework Form

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

by Steve Dawson

APPENDIX D Forms

Become an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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