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内容简介

IS YOUR BUSINESS VULNERABLE TO FRAUD?
It's not a secret that corporate fraud and scandal are real threats to business today, from which no business, large or small, is immune. Fraud losses are devastating-but they are also highly avoidable. Policies & Procedures to Prevent Fraud and Embezzlement shows you how to proactively safeguard your business's assets and reputation from countless plots, schemes, and even identity theft.
This invaluable tool prepares auditing CPAs, internal auditors, fraud investigators, and managers to:
Thoroughly evaluate their organization's system of internal controls
Assemble a fraud examination team
Document a fraud action plan
Expose weaknesses that could lead to fraud

IS YOUR BUSINESS VULNERABLE TO FRAUD? It's not a secret that corporate fraud and scandal are real threats to business today, from which no business, large or small, is immune. Fraud losses are devastating-but they are also highly avoidable. Policies & Procedures to Prevent Fraud and Embezzlement shows you how to proactively safeguard your business's assets and reputation from countless plots, schemes, and even identity theft. This invaluable tool prepares auditing CPAs, internal auditors, fraud investigators, and managers to: Thoroughly evaluate their organization's system of internal controls Assemble a fraud examination team Document a fraud action plan Expose weaknesses that could lead to fraud Take corrective action to reduce the possibility of victimization Embezzlement and fraud are realities that all organizations must confront, with the growing list of collapsed corporate giants serving as evidence of the destruction caused by financial abuses. Policies & Procedures to Prevent Fraud and Embezzlement offers provocative new strategies to deal with this ongoing dilemma and serves as a road map to reduce financial dishonesty in the workplace.

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作者简介

EDWARD J. McMILLAN, CPA, CAE, is an experienced fraud examiner and teaches fraud prevention courses to organizations such as the American Institute of CPAs, the Maryland Association of CPAs, other state societies of CPAs, the U.S. Chamber of Commerce, and

目　　录

About the Author
Acknowledgments
Preface
Disclaimer
About the Companion Website
Section 1 Embezzlement: Who Does It and When
　The Perpetrators: Who They Are, Why They Do It, and How They Are Caught
　The Embezzler’s “Window of Opportunity”
Section 2 Statement of Auditing Standard No99 “Consideration of Fraud in a Financial Statement Audit”
　Statement of Auditing Standard No99 “Consideration of Fraud in a Financial Statement Audit”
Section 3 Essential Internal Control and Administrative Procedures to Avoid Embezzlement
　The Background Check
　Conditions of Employment Agreement
　Conflicts of Interest

About the Author Acknowledgments Preface Disclaimer About the Companion Website Section 1 Embezzlement: Who Does It and When 　The Perpetrators: Who They Are, Why They Do It, and How They Are Caught 　The Embezzler’s “Window of Opportunity” Section 2 Statement of Auditing Standard No99 “Consideration of Fraud in a Financial Statement Audit” 　Statement of Auditing Standard No99 “Consideration of Fraud in a Financial Statement Audit” Section 3 Essential Internal Control and Administrative Procedures to Avoid Embezzlement 　The Background Check 　Conditions of Employment Agreement 　Conflicts of Interest 　Nepotism 　Whistleblowers 　Noncompete Agreements 　Confidentiality of Information 　Bonding Issues 　Signers on Bank Accounts 　Two-Signature Checks 　Lockbox 　Positive Pay 　Deposit Security and Restrictive Endorsements 　Check Stock 　Cash Transactions 　Cash Register Issues 　Insurance Committees 　Computer File Backups 　Check and Wire Transfer Signatures 　Inventory Issues 　Company Credit Cards 　Lines of Credit 　Bad Debt Policy 　Internal Audits 　Stop Payment Orders 　Voiding Checks 　Numbered Check Request Forms 　Expense Accounts 　CPA Management Letters 　Random Disbursement Checks 　CHECK 21 Section 4 Clever Examples of Embezzlement 　Payroll Tax Deposits 　Check Switching 　Ghosts on the Payroll and Ghost Vendors 　The Danger of Acronyms 　Bank Account Reconciliations 　Wire Transfers 　Postage Issues 　Kiting 　Manual Checks (Handwritten and Typed) 　Auditing Receipts Section 5 Steps to Take If You Have Been Victimized by Fraud 　Documenting a Fraud Action Plan 　Fraud Examinations and Assembling the Fraud Team 　The Basics of Forensic Accounting Section 6 Identity Theft 　Identity Theft Issues Section 7 Internal Control Analysis, Documentation, and Recommendations for Improvement 　CPA Financial Statements, Management Letters, and Consulting Agreements Fraud Glossary Index

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