非赢利诈骗：如何发生以及如何预防PREVENTING FRAUD IN NONPROFIT ORGANIZATIONS
点此进入淘宝搜索页搜索分類: 图书,政治 军事,政治,公共管理,
作者： Edward J., CPA, CAE McMillan 著
出 版 社： 吉林长白山
出版时间： 2006-12-1字数：版次： 1页数： 220印刷时间： 2006/04/01开本：印次：纸张： 胶版纸I S B N ： 9780471733430包装： 平装内容简介
Fraud or embezzlement discovered within a major corporation ultimately leads to front-page scandals and a few raised eyebrows. But the mere suggestion or evidence of fraud within a nonprofit can cause irreversible damage to its reputation, its support base, and, eventually, its very existence. Preventing Fraud in Nonprofit Organizations is the proactive manual your organization needs to detect fraud and prevent it from affecting your organization's bottom line and name. Brimming with details of hundreds of actual fraud and embezzlement schemes, it provides specific, practical advice on strengthening the areas in which your nonprofit may be most vulnerable.
This hands-on guide shows nonprofit accountants, CFOs, financial consultants, board members, and managers how to:
Know the four consistent areas of high risk
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
Fraud deterrence is not exclusive to large corporations. Recommended reading for nonprofit professionals, Preventing Fraud in Nonprofit Organizations will motivate executives to take a fresh and intensive look at their organization's practices and act to protect from financial dishonesty.
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 the American Bar Association, among others. Ed also speaks regularly on the subject of fraud prevention at business conventions of all types and can be reached at (410)893-2308 or contacted via email at emcmillan@sprintmail.com.
目录
About the Author
Acknowledgments
Preface
Disclaimer
About the Companion Website
Section 1: Not-For-Profit Organizations: Four Consistent Areas of High Risk
Embezzlement: Who Does It and When
Not-For-Profit Specific Issues
Summary
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.
Wie 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: Internal Control Analysis, Documentation, and Recommendations for Improvement
Internal Control Analysis, Documentation, and Recommendations for Improvement
Fraud Glossary
Index
