Preventing Fraud in Nonprofit Organizations
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Preventing Fraud in Nonprofit Organizations
McMillan, Edward J.
John Wiley & Sons Inc
05/2006
240
Mole
Inglês
9780471733430
15 a 20 dias
616
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About the Author ix
Acknowledgments xi
Preface xiii
Disclaimer xv
About the Companion Website xvii
Section 1 Not-For-Profit Organizations: Four Consistent Areas of High Risk Embezzlement: Who Does It and When 1
Not-For-Profit Specific Issues 1
Summary 4
The Perpetrators: Who They Are, Why They Do It, and How They Are Caught 4
The Embezzler's "Window of Opportunity" 9
Section 2 Statement of Auditing Standard No. 99 "Consideration of Fraud in a Financial Statement Audit" 13
Statement of Auditing Standard No. 99
"Consideration of Fraud in a Financial Statement Audit" 13
Section 3 Essential Internal Control and Administrative Procedures to Avoid Embezzlement 23
The Background Check 23
Conditions of Employment Agreement 28
Conflicts of Interest 34
Nepotism 37
Whistleblowers 39
Noncompete Agreements 41
Confidentiality of Information 43
Bonding Issues 45
Signers on Bank Accounts 46
Two-Signature Checks 46
Lockbox 48
Positive Pay 49
Deposit Security and Restrictive Endorsements 50
Check Stock 52
Cash Transactions 53
Cash Register Issues 54
Insurance Committees 54
Computer File Backups 55
Check and Wire Transfer Signatures 56
Inventory Issues 58
Company Credit Cards 58
Lines of Credit 59
Bad Debt Policy 61
Internal Audits 63
Stop Payment Orders 64
Voiding Checks 66
Numbered Check Request Forms 68
Expense Accounts 70
CPA Management Letters 71
Random Disbursement Checks 73
CHECK 21 74
Section 4 Clever Examples of Embezzlement 77
Payroll Tax Deposits 77
Check Switching 82
Ghosts on the Payroll and Ghost Vendors 88
The Danger of Acronyms 94
Bank Account Reconciliations 95
Wire Transfers 96
Postage Issues 98
Kiting 100
Manual Checks (Handwritten and Typed) 101
Auditing Receipts 104
Section 5 Steps to Take If You Have Been Victimized by Fraud 105
Documenting a Fraud Action Plan 105
Fraud Examinations and Assembling the Fraud Team 109
The Basics of Forensic Accounting 113
Section 6 Internal Control Analysis, Documentation, and Recommendations for Improvement 121
Internal Control Analysis, Documentation, and Recommendations for Improvement 121
Fraud Glossary 197
Index 217
Acknowledgments xi
Preface xiii
Disclaimer xv
About the Companion Website xvii
Section 1 Not-For-Profit Organizations: Four Consistent Areas of High Risk Embezzlement: Who Does It and When 1
Not-For-Profit Specific Issues 1
Summary 4
The Perpetrators: Who They Are, Why They Do It, and How They Are Caught 4
The Embezzler's "Window of Opportunity" 9
Section 2 Statement of Auditing Standard No. 99 "Consideration of Fraud in a Financial Statement Audit" 13
Statement of Auditing Standard No. 99
"Consideration of Fraud in a Financial Statement Audit" 13
Section 3 Essential Internal Control and Administrative Procedures to Avoid Embezzlement 23
The Background Check 23
Conditions of Employment Agreement 28
Conflicts of Interest 34
Nepotism 37
Whistleblowers 39
Noncompete Agreements 41
Confidentiality of Information 43
Bonding Issues 45
Signers on Bank Accounts 46
Two-Signature Checks 46
Lockbox 48
Positive Pay 49
Deposit Security and Restrictive Endorsements 50
Check Stock 52
Cash Transactions 53
Cash Register Issues 54
Insurance Committees 54
Computer File Backups 55
Check and Wire Transfer Signatures 56
Inventory Issues 58
Company Credit Cards 58
Lines of Credit 59
Bad Debt Policy 61
Internal Audits 63
Stop Payment Orders 64
Voiding Checks 66
Numbered Check Request Forms 68
Expense Accounts 70
CPA Management Letters 71
Random Disbursement Checks 73
CHECK 21 74
Section 4 Clever Examples of Embezzlement 77
Payroll Tax Deposits 77
Check Switching 82
Ghosts on the Payroll and Ghost Vendors 88
The Danger of Acronyms 94
Bank Account Reconciliations 95
Wire Transfers 96
Postage Issues 98
Kiting 100
Manual Checks (Handwritten and Typed) 101
Auditing Receipts 104
Section 5 Steps to Take If You Have Been Victimized by Fraud 105
Documenting a Fraud Action Plan 105
Fraud Examinations and Assembling the Fraud Team 109
The Basics of Forensic Accounting 113
Section 6 Internal Control Analysis, Documentation, and Recommendations for Improvement 121
Internal Control Analysis, Documentation, and Recommendations for Improvement 121
Fraud Glossary 197
Index 217
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nonprofit vulnerable; leads; major; eyebrows; corporation ultimately; scandals; nonprofit; reputation; mere suggestion; evidence; irreversible; cause; base; nonprofit organizations; manual; fraud; proactive; brimming; hundreds; details; actual
About the Author ix
Acknowledgments xi
Preface xiii
Disclaimer xv
About the Companion Website xvii
Section 1 Not-For-Profit Organizations: Four Consistent Areas of High Risk Embezzlement: Who Does It and When 1
Not-For-Profit Specific Issues 1
Summary 4
The Perpetrators: Who They Are, Why They Do It, and How They Are Caught 4
The Embezzler's "Window of Opportunity" 9
Section 2 Statement of Auditing Standard No. 99 "Consideration of Fraud in a Financial Statement Audit" 13
Statement of Auditing Standard No. 99
"Consideration of Fraud in a Financial Statement Audit" 13
Section 3 Essential Internal Control and Administrative Procedures to Avoid Embezzlement 23
The Background Check 23
Conditions of Employment Agreement 28
Conflicts of Interest 34
Nepotism 37
Whistleblowers 39
Noncompete Agreements 41
Confidentiality of Information 43
Bonding Issues 45
Signers on Bank Accounts 46
Two-Signature Checks 46
Lockbox 48
Positive Pay 49
Deposit Security and Restrictive Endorsements 50
Check Stock 52
Cash Transactions 53
Cash Register Issues 54
Insurance Committees 54
Computer File Backups 55
Check and Wire Transfer Signatures 56
Inventory Issues 58
Company Credit Cards 58
Lines of Credit 59
Bad Debt Policy 61
Internal Audits 63
Stop Payment Orders 64
Voiding Checks 66
Numbered Check Request Forms 68
Expense Accounts 70
CPA Management Letters 71
Random Disbursement Checks 73
CHECK 21 74
Section 4 Clever Examples of Embezzlement 77
Payroll Tax Deposits 77
Check Switching 82
Ghosts on the Payroll and Ghost Vendors 88
The Danger of Acronyms 94
Bank Account Reconciliations 95
Wire Transfers 96
Postage Issues 98
Kiting 100
Manual Checks (Handwritten and Typed) 101
Auditing Receipts 104
Section 5 Steps to Take If You Have Been Victimized by Fraud 105
Documenting a Fraud Action Plan 105
Fraud Examinations and Assembling the Fraud Team 109
The Basics of Forensic Accounting 113
Section 6 Internal Control Analysis, Documentation, and Recommendations for Improvement 121
Internal Control Analysis, Documentation, and Recommendations for Improvement 121
Fraud Glossary 197
Index 217
Acknowledgments xi
Preface xiii
Disclaimer xv
About the Companion Website xvii
Section 1 Not-For-Profit Organizations: Four Consistent Areas of High Risk Embezzlement: Who Does It and When 1
Not-For-Profit Specific Issues 1
Summary 4
The Perpetrators: Who They Are, Why They Do It, and How They Are Caught 4
The Embezzler's "Window of Opportunity" 9
Section 2 Statement of Auditing Standard No. 99 "Consideration of Fraud in a Financial Statement Audit" 13
Statement of Auditing Standard No. 99
"Consideration of Fraud in a Financial Statement Audit" 13
Section 3 Essential Internal Control and Administrative Procedures to Avoid Embezzlement 23
The Background Check 23
Conditions of Employment Agreement 28
Conflicts of Interest 34
Nepotism 37
Whistleblowers 39
Noncompete Agreements 41
Confidentiality of Information 43
Bonding Issues 45
Signers on Bank Accounts 46
Two-Signature Checks 46
Lockbox 48
Positive Pay 49
Deposit Security and Restrictive Endorsements 50
Check Stock 52
Cash Transactions 53
Cash Register Issues 54
Insurance Committees 54
Computer File Backups 55
Check and Wire Transfer Signatures 56
Inventory Issues 58
Company Credit Cards 58
Lines of Credit 59
Bad Debt Policy 61
Internal Audits 63
Stop Payment Orders 64
Voiding Checks 66
Numbered Check Request Forms 68
Expense Accounts 70
CPA Management Letters 71
Random Disbursement Checks 73
CHECK 21 74
Section 4 Clever Examples of Embezzlement 77
Payroll Tax Deposits 77
Check Switching 82
Ghosts on the Payroll and Ghost Vendors 88
The Danger of Acronyms 94
Bank Account Reconciliations 95
Wire Transfers 96
Postage Issues 98
Kiting 100
Manual Checks (Handwritten and Typed) 101
Auditing Receipts 104
Section 5 Steps to Take If You Have Been Victimized by Fraud 105
Documenting a Fraud Action Plan 105
Fraud Examinations and Assembling the Fraud Team 109
The Basics of Forensic Accounting 113
Section 6 Internal Control Analysis, Documentation, and Recommendations for Improvement 121
Internal Control Analysis, Documentation, and Recommendations for Improvement 121
Fraud Glossary 197
Index 217
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
