Internal control/anti-fraud program design for the small business a guide for companies not subject to the Sarbanes-Oxley Act

"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 inter...

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Bibliographic Details
Main Author: Dawson, Steve
Format: eBook
Language:English
Published: Hoboken Wiley 2015
Subjects:
Online Access:
Collection: O'Reilly - Collection details see MPG.ReNa
Description
Summary:"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"--
Item Description:Includes index
Physical Description:1 online resource
ISBN:1119083729
9781119083726