| 000 | 06974cam a2200853 i 4500 | ||
|---|---|---|---|
| 001 | ocn902803274 | ||
| 003 | OCoLC | ||
| 005 | 20171025110746.0 | ||
| 006 | m o d | ||
| 007 | cr ||||||||||| | ||
| 008 | 150203s2015 nju o 001 0 eng | ||
| 010 | _a 2015004626 | ||
| 020 |
_a9781119083726 _q(electronic bk.) |
||
| 020 |
_a1119083729 _q(electronic bk.) |
||
| 020 | _z9781119083719 | ||
| 020 | _z1119083710 | ||
| 020 | _z1119083729 | ||
| 020 | _z9781119065074 (hardback) | ||
| 020 | _z1119065070 | ||
| 020 | _z9781119083733 | ||
| 020 | _z1119083737 | ||
| 029 | 1 |
_aGBVCP _b836347994 |
|
| 029 | 1 |
_aDEBBG _bBV043616084 |
|
| 029 | 1 |
_aDEBBG _bBV043397494 |
|
| 029 | 1 |
_aDEBBG _bBV043968000 |
|
| 035 |
_a(OCoLC)902803274 _z(OCoLC)908080328 _z(OCoLC)930213324 |
||
| 037 |
_aCL0500000676 _bSafari Books Online |
||
| 040 |
_aDLC _beng _erda _cDLC _dOCLCF _dIDEBK _dCDX _dE7B _dCOO _dEBLCP _dDG1 _dYDXCP _dRECBK _dVLB _dOCLCO _dUMI _dOCLCO _dOCLCA _dDEBBG _dN$T _dOCLCO _dD6H _dKSU |
||
| 042 | _apcc | ||
| 043 | _an-us--- | ||
| 049 | _aMAIN | ||
| 050 | 0 | 0 | _aHV6691 |
| 072 | 7 |
_aBUS _x082000 _2bisacsh |
|
| 072 | 7 |
_aBUS _x041000 _2bisacsh |
|
| 072 | 7 |
_aBUS _x042000 _2bisacsh |
|
| 072 | 7 |
_aBUS _x085000 _2bisacsh |
|
| 082 | 0 | 0 |
_a658.4/73 _223 |
| 084 |
_aBUS003000 _2bisacsh |
||
| 100 | 1 |
_aDawson, Steve, _d1962- |
|
| 245 | 1 | 0 |
_aInternal control/anti-fraud program design for the small business : a guide for companies not subject to the Sarbanes-Oxley Act / _cSteve Dawson. _h[electronic resource] |
| 264 | 1 |
_aHoboken : _bWiley, _c2015. |
|
| 300 | _a1 online resource. | ||
| 336 |
_atext _2rdacontent |
||
| 337 |
_acomputer _2rdamedia |
||
| 338 |
_aonline resource _2rdacarrier |
||
| 490 | 1 | _aWiley Corporate F&A | |
| 500 | _aIncludes index. | ||
| 505 | 0 | _aInternal Control/Anti-Fraud Program Design for the Small Business; Contents; Preface: Maybe It's Time We Get Back to the Basics; Anti-Fraud Program Design for the Small Business; Small Business Defined; The Public Company versus the Nonpublic (Private) Company; Why the Distinction?; We Get It; We Need to Try to Prevent Fraud-So How Do We Do This?; 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 | |
| 505 | 8 | _aAnti-Fraud EnvironmentFraud 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; Element 1. Policy Statement; Element 2. Scope; Element 3. Actions Constituting Fraud; Element 4. Nonfraud Irregularities; Element 5. Reporting Structure; Element 6. Investigation Responsibilities; Element 7. Authorization for Investigation | |
| 505 | 8 | _aElement 8. Acting in Good FaithElement 9. Whistle-Blower Protection; Element 10. Suspension or Termination; Element 11. Acknowledgment and Signature; Case Presentation; Chapter 3: Foundational Policies: The Fraud Reporting Policy; The Essential Elements of an Effective Fraud Reporting Policy; Element 1. Policy Statement; Element 2. Scope; Element 3. Reportable Actions Constituting Fraud; Element 4. Predication; Element 5. Reporting Mechanism; Element 6. Acknowledgment and Signature; Chapter 4: Foundational Policies: The Expense Reimbursement Policy; Case: "No Questions Asked" | |
| 505 | 8 | _aCase: "It Will Never Be Missed"Case: Larry the Chief Financial Officer; The Elements of an Effective Expense Reimbursement Policy; Element 1. Policy Statement; Element 2. Scope; Element 3. Authorized Uses; Element 4. Unauthorized Uses; Element 5. Violations; Element 6. Documentation; Element 7. Statement of Responsibility; 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; Rule 1. Don't Be Misled; It's Not as Hard as It Seems | |
| 505 | 8 | _aRule 2. Place What You Know on the Back Burner, and Think the UnthinkableRule 3. Whether You Like It or Not, You Have to Think Like a Criminal; Rule 4. Don't Overdocument the Process; An Example of Risk Assessment; Procedural Steps for Performing a Fraud Risk Assessment; Understand the Guiding Principles; Determine the Participants; Determine How Information Will Be Gathered; Identify Areas of Fraud Risk; Cash in Bank; Case: The Trail Is Gone; Case: Friends in Low Places; Asset Misappropriation; Corruption; Financial Statement Fraud; PART II: ANTI-FRAUD CONTROL ACTIVITIES: RAISING THE WALLS | |
| 520 |
_a"This book covers all elements of an internal control structure applicable to the small business community. It is intended for those businesses for which the Sarbanes-Oxley Act does not apply (non-public businesses). Fraud cases are used throughout the book that provide an analysis of the internal control weaknesses that led to a specific fraud. Each case study also includes relevant controls that could have served to reduce the probability of the occurrence of the fraud. The controls are then summarized according to the five elements of an internal control structure for purpose of assisting in documenting the ultimate anti-fraud program. The steps provided in this book provide readers with a "how to" design and implement an effective and efficient internal control structure/anti-fraud program tailored to their specific needs"-- _cProvided by publisher. |
||
| 588 | _aDescription based on print version record and CIP data provided by publisher. | ||
| 630 | 0 | 7 | _aSarbanes-Oxley Act of 2002 (United States) |
| 650 | 0 |
_aFraud _zUnited States _xPrevention. |
|
| 650 | 0 |
_aSmall business _zUnited States _xAuditing. |
|
| 650 | 7 |
_aBUSINESS & ECONOMICS / Auditing. _2bisacsh |
|
| 650 | 7 |
_aFraud _xPrevention. _2fast _0(OCoLC)fst00933790 |
|
| 650 | 7 |
_aSmall business _xAuditing. _2fast _0(OCoLC)fst01121230 |
|
| 650 | 4 | _aFraud -- United States -- Prevention. | |
| 650 | 4 | _aSarbanes-Oxley Act of 2002 (United States). | |
| 650 | 4 | _aSmall business -- United States -- Auditing. | |
| 650 | 7 |
_aBUSINESS & ECONOMICS / Industrial Management _2bisacsh |
|
| 650 | 7 |
_aBUSINESS & ECONOMICS / Management _2bisacsh |
|
| 650 | 7 |
_aBUSINESS & ECONOMICS / Management Science _2bisacsh |
|
| 650 | 7 |
_aBUSINESS & ECONOMICS / Organizational Behavior _2bisacsh |
|
| 651 | 7 |
_aUnited States. _2fast _0(OCoLC)fst01204155 |
|
| 655 | 4 | _aElectronic books. | |
| 776 | 0 | 8 |
_iPrint version: _aDawson, Steve, 1962- _tInternal controlanti-fraud program for the small private business _dHoboken : Wiley, 2015 _z9781119065074 _w(DLC) 2014049431 |
| 830 | 0 | _aWiley corporate F & A. | |
| 856 | 4 | 0 |
_uhttp://onlinelibrary.wiley.com/book/10.1002/9781119083733 _zWiley Online Library |
| 942 |
_2ddc _cBK |
||
| 999 |
_c207868 _d207868 |
||