Internal Control/Anti-Fraud Program Design for the Small Business: A Guide for Companies NOT Subject to the Sarbanes-Oxley Act (Wiley Corporate F&A) - Tapa dura

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STEVE DAWSON, CPA, CFE, is president and founder of Dawson Forensic Group, a firm devoted to the investigation of fraud and the education of the small business community in internal control/anti-fraud program design and implementation. For the past thirty years, he has performed forensic investigations and related forensic services for various businesses and agencies. He is a nationally recognized speaker in fraud detection, prevention, and internal control design methodologies. He is a graduate of Texas Tech University with a Bachelor's of Science degree in Accounting and holds a certified public accountant certificate in Texas as well as a certificate as a certified fraud examiner.

De la contraportada

Internal Control/Anti-Fraud Program Design for the Small Business offers a much-needed and practical guide for designing and implementing an internal control and anti-fraud program that meets the needs of private, nonpublic small businesses that are not subject to the complex Sarbanes-Oxley Act. In it, author and forensic accounting expert Steve Dawson shows how to construct an effective and efficient anti-fraud program that relies on simple practicality.

Step by step, the author outlines the six elements of an effective anti-fraud program design—anti-fraud environment, fraud risk assessment, control activities, information, communication, and monitoring and routine maintenance. Dawson reveals how each of the six elements combine to create a solid framework built on reliable internal controls that are proven fraud deterrents.

The myriad illustrations and compelling cases presented in Internal Control/Anti-Fraud Program Design for the Small Business provide an analysis of the internal control weaknesses that can lead to fraudulent behavior. Dawson also explores the relevant controls that serve to reduce the probability of the occurrence of fraud. The controls are summarized according to the five elements of an internal control structure so that leaders can learn how to document their anti-fraud programs.

Dawson includes the information and strategies needed for companies to monitor and maintain their business for compliance with their anti-fraud program. He stresses the vital importance of assessing the effectiveness and efficiency of an anti-fraud program. All programs are fluid and need to be updated as changes in operational aspects of the business change. The proper monitoring of an established program will show where to direct routine maintenance.

Using this book as a guide, any small business can create a sound, well-thought-out anti-fraud program specifically tailored to its needs.

De la solapa interior

Internal Control/Anti-Fraud Program Design for the Small Business offers a much-needed and practical guide for designing and implementing an internal control and anti-fraud program that meets the needs of private, nonpublic small businesses that are not subject to the complex Sarbanes-Oxley Act. In it, author and forensic accounting expert Steve Dawson shows how to construct an effective and efficient anti-fraud program that relies on simple practicality.

Step by step, the author outlines the six elements of an effective anti-fraud program design—anti-fraud environment, fraud risk assessment, control activities, information, communication, and monitoring and routine maintenance. Dawson reveals how each of the six elements combine to create a solid framework built on reliable internal controls that are proven fraud deterrents.

The myriad illustrations and compelling cases presented in Internal Control/Anti- Fraud Program Design for the Small Business provide an analysis of the internal control weaknesses that can lead to fraudulent behavior. Dawson also explores the relevant controls that serve to reduce the probability of the occurrence of fraud. The controls are summarized according to the five elements of an internal control structure so that leaders can learn how to document their anti-fraud programs.

Dawson includes the information and strategies needed for companies to monitor and maintain their business for compliance with their anti-fraud program. He stresses the vital importance of assessing the effectiveness and efficiency of an anti-fraud program. All programs are fluid and need to be updated as changes in operational aspects of the business change. The proper monitoring of an established program will show where to direct routine maintenance.

Using this book as a guide, any small busi- ness can create a sound, well-thought-out anti-fraud program specifically tailored to its needs.