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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.

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

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

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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.