{"product_id":"policies-and-procedures-to-prevent-fraud-and-embezzlement-isbn-9780471790037","title":"Policies and Procedures to Prevent Fraud and Embezzlement","description":"\u003cb\u003eIS YOUR BUSINESS VULNERABLE TO FRAUD?\u003c\/b\u003e  \u003cp\u003eIt'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. \u003ci\u003ePolicies \u0026amp; Procedures to Prevent Fraud and Embezzlement\u003c\/i\u003e shows you how to proactively safeguard your business's assets and reputation from countless plots, schemes, and even identity theft.\u003c\/p\u003e \u003cp\u003eThis invaluable tool prepares auditing CPAs, internal auditors, fraud investigators, and managers to:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eThoroughly evaluate their organization's system of internal controls\u003c\/li\u003e \u003cli\u003eAssemble a fraud examination team\u003c\/li\u003e \u003cli\u003eDocument a fraud action plan\u003c\/li\u003e \u003cli\u003eExpose weaknesses that could lead to fraud\u003c\/li\u003e \u003cli\u003eTake corrective action to reduce the possibility of victimization\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eEmbezzlement 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 \u003ci\u003e\u0026amp; Procedures to Prevent Fraud and Embezzlement\u003c\/i\u003e offers provocative new strategies to deal with this ongoing dilemma and serves as a road map to reduce financial dishonesty in the workplace.\u003c\/p\u003e  \u003cb\u003eAbout the Author.\u003c\/b\u003e  \u003cp\u003e\u003cb\u003eAcknowledgments.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePreface.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eDisclaimer.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eAbout the Companion Website.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eSection 1 Embezzlement: Who Does It and When.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Perpetrators: Who They Are, Why They Do It, and How They Are Caught.\u003c\/p\u003e \u003cp\u003eThe Embezzler’s “Window of Opportunity”.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eSection 2 Statement of Auditing Standard No. 99 “Consideration of Fraud in a Financial Statement Audit”.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eStatement of Auditing Standard No. 99 “Consideration of Fraud in a Financial Statement Audit”.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eSection 3 Essential Internal Control and Administrative Procedures to Avoid Embezzlement.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eThe Background Check.\u003c\/p\u003e \u003cp\u003eConditions of Employment Agreement.\u003c\/p\u003e \u003cp\u003eConflicts of Interest.\u003c\/p\u003e \u003cp\u003eNepotism.\u003cbr\u003e \u003c\/p\u003e \u003cp\u003eWhistleblowers.\u003c\/p\u003e \u003cp\u003eNoncompete Agreements.\u003c\/p\u003e \u003cp\u003eConfidentiality of Information.\u003c\/p\u003e \u003cp\u003eBonding Issues.\u003c\/p\u003e \u003cp\u003eSigners on Bank Accounts.\u003c\/p\u003e \u003cp\u003eTwo-Signature Checks.\u003c\/p\u003e \u003cp\u003eLockbox.\u003c\/p\u003e \u003cp\u003ePositive Pay.\u003c\/p\u003e \u003cp\u003eDeposit Security and Restrictive Endorsements.\u003c\/p\u003e \u003cp\u003eCheck Stock.\u003c\/p\u003e \u003cp\u003eCash Transactions.\u003c\/p\u003e \u003cp\u003eCash Register Issues.\u003c\/p\u003e \u003cp\u003eInsurance Committees.\u003c\/p\u003e \u003cp\u003eComputer File Backups.\u003c\/p\u003e \u003cp\u003eCheck and Wire Transfer Signatures.\u003c\/p\u003e \u003cp\u003eInventory Issues.\u003c\/p\u003e \u003cp\u003eCompany Credit Cards.\u003c\/p\u003e \u003cp\u003eLines of Credit.\u003c\/p\u003e \u003cp\u003eBad Debt Policy.\u003c\/p\u003e \u003cp\u003eInternal Audits.\u003c\/p\u003e \u003cp\u003eStop Payment Orders.\u003c\/p\u003e \u003cp\u003eVoiding Checks.\u003c\/p\u003e \u003cp\u003eNumbered Check Request Forms.\u003c\/p\u003e \u003cp\u003eExpense Accounts.\u003c\/p\u003e \u003cp\u003eCPA Management Letters.\u003c\/p\u003e \u003cp\u003eRandom Disbursement Checks.\u003c\/p\u003e \u003cp\u003eCHECK 21.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eSection 4 Clever Examples of Embezzlement.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePayroll Tax Deposits.\u003c\/p\u003e \u003cp\u003eCheck Switching.\u003c\/p\u003e \u003cp\u003eGhosts on the Payroll and Ghost Vendors.\u003c\/p\u003e \u003cp\u003eThe Danger of Acronyms.\u003c\/p\u003e \u003cp\u003eBank Account Reconciliations.\u003c\/p\u003e \u003cp\u003eWire Transfers.\u003cbr\u003e \u003c\/p\u003e \u003cp\u003ePostage Issues.\u003c\/p\u003e \u003cp\u003eKiting.\u003c\/p\u003e \u003cp\u003eManual Checks (Handwritten and Typed).\u003c\/p\u003e \u003cp\u003eAuditing Receipts.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eSection 5 Steps to Take If You Have Been Victimized by Fraud.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDocumenting a Fraud Action Plan.\u003c\/p\u003e \u003cp\u003eFraud Examinations and Assembling the Fraud Team.\u003c\/p\u003e \u003cp\u003eThe Basics of Forensic Accounting.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eSection 6 Identity Theft.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIdentity Theft Issues.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eSection 7 Internal Control Analysis, Documentation, and Recommendations for Improvement.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eCPA Financial Statements, Management Letters, and Consulting Agreements.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eFraud Glossary.\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eIndex.\u003c\/b\u003e\u003c\/p\u003e \u003cb\u003eEDWARD J. McMILLAN\u003c\/b\u003e, 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. \u003cb\u003eIS YOUR BUSINESS VULNERABLE TO FRAUD?\u003c\/b\u003e\u003cbr\u003e\u003cbr\u003e \u003cp\u003eIt'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 \u0026amp; 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.\u003c\/p\u003e \u003cp\u003eThis invaluable tool prepares auditing CPAs, internal auditors, fraud investigators, and managers to:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eThoroughly evaluate their organization's system of internal controls\u003c\/li\u003e \u003cli\u003eAssemble a fraud examination team\u003c\/li\u003e \u003cli\u003eDocument a fraud action plan\u003c\/li\u003e \u003cli\u003eExpose weaknesses that could lead to fraud\u003c\/li\u003e \u003cli\u003eTake corrective action to reduce the possibility of victimization\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eEmbezzlement 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. \u003ci\u003ePolicies \u0026amp; Procedures to Prevent Fraud and Embezzlement\u003c\/i\u003e offers provocative new strategies to deal with this ongoing dilemma and serves as a road map to reduce financial dishonesty in the workplace.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989803712741,"sku":"NP9780471790037","price":74.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780471790037.jpg?v=1761785530","url":"https:\/\/k12savings.com\/es\/products\/policies-and-procedures-to-prevent-fraud-and-embezzlement-isbn-9780471790037","provider":"K12savings","version":"1.0","type":"link"}