欺诈盗用防止的政策与程序

内容概要

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

书籍目录

About the AuthorAcknowledgmentsPrefaceDisclaimerAbout the Companion WebsiteSection 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 21Section 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 ReceiptsSection 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 AccountingSection 6 Identity Theft　Identity Theft IssuesSection 7 Internal Control Analysis, Documentation, and Recommendations for Improvement　CPA Financial Statements, Management Letters, and Consulting AgreementsFraud GlossaryIndex

作者简介

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 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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