欺诈盗用防止的政策与程序：管制、内部控制与调查 Policies and Procedures to Prevent Fraud and Embezzlement:

作者： Edward J. McMillan 著

出 版 社： 吉林长白山

出版时间： 2006-12-1字数：版次： 1页数： 308印刷时间： 2006/04/01开本：印次：纸张： 胶版纸I S B N ： 9780471790037包装： 平装内容简介

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

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.

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. He also speaks regularly on the subject of fraud prevention at business conventions of all types.

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

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