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

Index

• Accounts payable
  • aged accounts payable, review of
  • debit balance, charge-offs
• Accounts receivable
  • aged accounts receivable report, review of
  • allowance for uncollectible accounts
  • billing adjustments
  • charge-offs
  • collections
  • lapping
• Anti-fraud program
  • communication of. See Company fraud training program
  • distribution of
  • documentation. See Program documentation
  • elements of design
  • framework
  • sample
  • structure of
  • training. See Company fraud training program
• Association of Certified Fraud Examiners (ACFE)
• Audit committee
• Authorized check signer(s)

• Background check(s)
• Bank reconciliation(s)
  • deposit(s) in transit
  • outstanding checks
  • review of
• Billing schemes

• Cashier or teller drawers
• Cash in bank
• Cash on hand, theft of
• Cash receipts, theft of
• Check tampering
• Collusion. See corruption
• Committee of Sponsoring Organizations (COSO). See also Treadway Commission
  • internal control framework
• Company fraud training program
  • awareness, fraud
  • content
  • framework
  • structure of
• Competitive bid(s)
• Compliance audit(s). See also Monitoring; Routine maintenance
  • annual
  • audit program(s) and working paper(s)
  • monthly
  • schedule
  • semiannual
  • structure of
• Conflict of interest form
• Contract procurement
• Control activity(ies):
  • absolute(s)
  • common
  • critical principles, of design
  • development team
  • form
  • foundational
  • general processes
• Corruption
  • bribery
  • conflicts of interest
  • economic extortion
  • illegal gratuities
  • kickbacks

• Detection controls
• Disbursement process
  • disbursements with paper ...