Policies & Procedures to Prevent Fraud and Embezzlement: Guidance, Internal Controls, and Investigation
Author: Edward J McMillan CPA CA
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 organizatio ns 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.
Table of Contents:
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 No. 99 “Consideration of Fraud in a Financial Statement Audit”.
Statement of Auditing Standard No. 99 “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 P ayroll 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.
Books about economics: Management and Leadership for Nurse Administrators or Evidence Based Technical Analysis
Patent Law Essentials: A Concise Guide
Author: Alan L L Durham
Business has always been driven by ingenuity and innovation. Now, more than ever, with an economy built on "knowledge work" and intangible value, developing--and protecting--intellectual property is vital for individuals and organizations alike. This book presents a brief but thorough survey of U.S. patent law, presented in the clearest possible terms for nonspecialists--including scientists, engineers, business managers, and entrepreneurs--as well as students and practitioners of patent and intellectual property law.
Booknews
Presents the essentials of patent law in simple terms with the aim of explaining the law by example, often with references to actual cases. Topics covered include patent validity, infringement, the application process, and litigation. The book is aimed at non-lawyers, such as engineers and business people, as well as at lawyers who need an introduction or quick reference to patent law. Annotation c. by Book News, Inc., Portland, Or.
Table of Contents:
| 1 | Overview | 1 |
| 2 | Patents distinguished from other rights | 9 |
| 3 | Reading a patent | 15 |
| 4 | Patentable subject matter | 23 |
| 5 | Patent prosecution | 31 |
| 6 | Ownership and other rights | 43 |
| 7 | Interpreting patent claims | 51 |
| 8 | Conditions of patentability | 67 |
| 9 | Enforceability defenses | 127 |
| 10 | Infringement | 135 |
| 11 | Patent litigation | 171 |
| 12 | Special topics | 195 |
| App. A | Sample utility patents | 213 |
| App. B | Sample design patents | 231 |
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