CHAPTER 13 The Sample Anti-Fraud Program

SIMPLE PRACTICALITY IS the goal we set out to accomplish. The design of an effective and efficient anti-fraud program doesn’t have to be difficult. It should be simple and practical. I believe we have accomplished that objective.

We laid a solid foundation (environment), installed the floor (risk assessment), raised the walls (control activities), put in the ceiling (information and communication), and topped it off with the roof (monitoring).

You’ve worked hard. Enjoy living in the fruits of your labor!

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