Index
- Accounts payable
- aged accounts payable, review of
- debit balance, charge-offs
- Accounts receivable
- aged accounts receivable report, review of
- allowance for uncollectible accounts
- billing adjustments
- charge-offs
- collections
- lapping
- Anti-fraud program
- communication of. See Company fraud training program
- distribution of
- documentation. See Program documentation
- elements of design
- framework
- sample
- structure of
- training. See Company fraud training program
- Association of Certified Fraud Examiners (ACFE)
- Audit committee
- Authorized check signer(s)
- Background check(s)
- Bank reconciliation(s)
- deposit(s) in transit
- outstanding checks
- review of
- Billing schemes
- Cashier or teller drawers
- Cash in bank
- Cash on hand, theft of
- Cash receipts, theft of
- Check tampering
- Collusion. See corruption
- Committee of Sponsoring Organizations (COSO). See also Treadway Commission
- internal control framework
- Company fraud training program
- awareness, fraud
- content
- framework
- structure of
- Competitive bid(s)
- Compliance audit(s). See also Monitoring; Routine maintenance
- annual
- audit program(s) and working paper(s)
- monthly
- schedule
- semiannual
- structure of
- Conflict of interest form
- Contract procurement
- Control activity(ies):
- absolute(s)
- common
- critical principles, of design
- development team
- form
- foundational
- general processes
- Corruption
- bribery
- conflicts of interest
- economic extortion
- illegal gratuities
- kickbacks
- Detection controls
- Disbursement process
- disbursements with paper ...
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