Internal control/anti-fraud program design for the small by Steve Dawson
By Steve Dawson
"This booklet covers all parts of an inner keep watch over constitution appropriate to the small company group. it truly is meant for these companies for which the Sarbanes-Oxley Act doesn't follow (non-public businesses). Fraud instances are used in the course of the ebook that offer an research of the inner keep watch over weaknesses that resulted in a selected fraud. each one case learn additionally contains correct controls that can have served �Read more...
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Read Online or Download Internal control/anti-fraud program design for the small business : a guide for companies not subject to the Sarbanes-Oxley Act PDF
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Extra info for Internal control/anti-fraud program design for the small business : a guide for companies not subject to the Sarbanes-Oxley Act
Sample text
Is purposefully general in nature. This policy section is designed to provide general example 12 ◾ Foundational Policies areas that any of a thousand different instances of fraud may fit. Remember, one of the primary objectives of the fraud policy is to prove that the company has made the statement that it is wrong to steal. Sample Actions Constituting Fraud The terms fraud, misappropriation, and irregularities refer, but are not limited, to: ▪▪ ▪▪ ▪▪ ▪▪ ▪▪ ▪▪ ▪▪ ▪▪ ▪▪ ▪▪ Any dishonest act Misapplication of funds or assets Profiting on insider knowledge Destruction of records or assets Disclosure of confidential information Forgery or alteration of documents Impropriety in reporting transactions Gifts from vendors (outside of limits) Disappearance of records or assets Any similar or related irregularity Element 4.
This section dictates that cancellation of the usage privileges for a period of six months and a formal reprimand will be the consequence of the first violation. A subsequent violation will result in termination. The consequences go one step further in stating that an unsupported charge will result in the charge being classified as personal and thus subject to reimbursement by the employee to the company. Again, while many will disagree with the hard stance taken in this policy, I believe it to be absolutely necessary for the protection of company assets.
2. All expenses that are submitted must be accompanied by original receipts taped to an 8 1/2" x 11" piece of paper. Receipts must include both the itemized food and beverage receipt and the payment receipt (including gratuity). 2 40 Supplemental Business Meal and Entertainment Charges Form 5 CHAPTER FIVE The Ground Floor The Fraud Risk Assessment Process A F T ER I M PL EM EN T I N G T H E FOUNDATIONAL policies of a sound anti‐fraud environment, we can begin erecting the structure of the anti‐ fraud program.