Includes index

The architect's blueprint : establishing the framework -- Foundational policies : the fraud policy -- Foundational policies : the fraud reporting policy -- Foundational policies : the expense reimbursement policy -- The ground floor : the fraud risk assessment process -- Control activities : the absolutes -- Control activities : the segregation of duties dilemma -- Control activities : general processes -- Control activities : specific control areas -- The ceiling : documenting the anti-fraud program -- The ceiling : the company fraud training program -- The roof : monitoring and routine maintenance -- The sample anti-fraud program -- Appendix A : The fraud policy -- Appendix B : The fraud reporting policy -- Appendix C : The expense reimbursement policy -- Appendix D : Forms

"This book covers all elements of an internal control structure applicable to the small business community. It is intended for those businesses for which the Sarbanes-Oxley Act does not apply (non-public businesses). Fraud cases are used throughout the book that provide an analysis of the internal control weaknesses that led to a specific fraud. Each case study also includes relevant controls that could have served to reduce the probability of the occurrence of the fraud. The controls are then summarized according to the five elements of an internal control structure for purpose of assisting in documenting the ultimate anti-fraud program. The steps provided in this book provide readers with a "how to" design and implement an effective and efficient internal control structure/anti-fraud program tailored to their specific needs"-- Provided by publisher