Internal control/anti-fraud program for the small business : a guide for companies not subject to the Sarbanes-Oxley Act

XVII, 198 S.

graph. Darst.

Includes index

Machine generated contents note: 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 Acknowledgments Part I: The Anti-Fraud Environment: The Blueprints, The Foundation, The Ground Floor Chapter 1: The Architect's Blueprint: Establishing the Framework 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: The Fraud Policy Foundational Policies The Fraud Policy: The Essential Elements of an Effective Fraud Policy Case Presentation Chapter 3: Foundational Policies: The Fraud Reporting Policy The Essential Elements of an Effective Fraud Reporting Policy Chapter 4: Foundational Policies: The Expense Reimbursement Policy 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: The Fraud Risk Assessment Process 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 Section II: Anti-Fraud Control Activities: Raising the Walls Chapter 6: Control Activities: The Absolutes 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: The Segregation of Duties Dilemma But I Only Have Two Employees Prevention verses Detection Controls The Necessary Review Processes Chapter 8: Control Activities: General Processes Two Operational Questions Common Control Activities Case: The Cell Phone Reimbursement Chapter 9: Control Activities: Specific Control Areas Financial Statement Line Item Control Activities Section III: Completing the Anti-Fraud Program: The Ceiling, the Roof, and Routine Maintenance Chapter 10: The Ceiling: Documenting the Anti-Fraud Program Information Documentation - Keeping it Simple The Elements of Quality Documentation Chapter 11: The Ceiling: The Company Fraud Training Program The Elements of Effective Communication The Company Fraud Training Program Chapter 12: The Roof: Monitoring and Routine Maintenance 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 Section IV: Appendices Appendix A: The Fraud Policy Sample Fraud Policy Sample Fraud Policy Sample Fraud Policy Appendix B: The Fraud Reporting Policy Sample Fraud Reporting Policy Sample Fraud Reporting Policy Appendix C: The Expense Reimbursement Policy Sample Expense Reimbursement Policy Sample Expense Reimbursement Policy Appendix D: Fraud Risk Assessment Framework Form Appendix E: Control Activities Documentation Form Appendix F: New Vendor Establishment Form Appendix G: Compliance Audit Program Appendix H: Compliance Audit Working Paper Appendix I: Conflict of Interest Form About the Author Index .

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