Internal control/anti-fraud program design for the small business : (Record no. 65368)
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| 001 - CONTROL NUMBER | |
| control field | sulb-eb0033716 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | BD-SySUS |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20170713221415.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr ||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 150203s2015 nju o 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2015004626 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | DLC |
| Modifying agency | OCLCF |
| -- | IDEBK |
| -- | CDX |
| -- | E7B |
| -- | COO |
| -- | EBLCP |
| -- | DG1 |
| -- | YDXCP |
| -- | RECBK |
| -- | VLB |
| -- | OCLCO |
| -- | UMI |
| -- | OCLCO |
| -- | OCLCA |
| -- | DEBBG |
| -- | N$T |
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| -- | KSU |
| -- | BD-SySUS |
| 019 ## - | |
| -- | 908080328 |
| -- | 930213324 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119083726 |
| Qualifying information | (electronic bk.) |
| International Standard Book Number | 1119083729 |
| Qualifying information | (electronic bk.) |
| Canceled/invalid ISBN | 9781119083719 |
| Canceled/invalid ISBN | 1119083710 |
| Canceled/invalid ISBN | 1119083729 |
| Canceled/invalid ISBN | 9781119065074 (hardback) |
| Canceled/invalid ISBN | 1119065070 |
| Canceled/invalid ISBN | 9781119083733 |
| Canceled/invalid ISBN | 1119083737 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | GBVCP |
| System control number | 836347994 |
| OCLC library identifier | DEBBG |
| System control number | BV043616084 |
| OCLC library identifier | DEBBG |
| System control number | BV043397494 |
| OCLC library identifier | DEBBG |
| System control number | BV043968000 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)902803274 |
| Canceled/invalid control number | (OCoLC)908080328 |
| -- | (OCoLC)930213324 |
| 037 ## - SOURCE OF ACQUISITION | |
| Stock number | CL0500000676 |
| Source of stock number/acquisition | Safari Books Online |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | n-us--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HV6691 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 082000 |
| Source | bisacsh |
| Subject category code | BUS |
| Subject category code subdivision | 041000 |
| Source | bisacsh |
| Subject category code | BUS |
| Subject category code subdivision | 042000 |
| Source | bisacsh |
| Subject category code | BUS |
| Subject category code subdivision | 085000 |
| Source | bisacsh |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 658.4/73 |
| Edition number | 23 |
| 084 ## - OTHER CLASSIFICATION NUMBER | |
| Classification number | BUS003000 |
| Number source | bisacsh |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Dawson, Steve, |
| Dates associated with a name | 1962- |
| 245 10 - TITLE STATEMENT | |
| Title | Internal control/anti-fraud program design for the small business : |
| Remainder of title | a guide for companies not subject to the Sarbanes-Oxley Act / |
| Statement of responsibility, etc. | Steve Dawson. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Hoboken : |
| Name of producer, publisher, distributor, manufacturer | Wiley, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2015. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Wiley Corporate F&A |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "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"-- |
| Assigning source | Provided by publisher. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on print version record and CIP data provided by publisher. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Internal Control/Anti-Fraud Program Design for the Small Business; Contents; Preface: Maybe It's Time We Get Back to the Basics; Anti-Fraud Program Design for the Small Business; Small Business Defined; The Public Company versus the Nonpublic (Private) Company; Why the Distinction?; We Get It; We Need to Try to Prevent Fraud-So How Do We Do This?; The Anti-Fraud Program Structure; Acknowledgments; PART I: THE ANTI-FRAUD ENVIRONMENT: THE BLUEPRINTS, THE FOUNDATION, THE GROUND FLOOR; Chapter 1: The Architect's Blueprint: Establishing the Framework; The Elements of Anti-Fraud Program Design |
| Formatted contents note | Anti-Fraud EnvironmentFraud Risk Assessment; Control Activities; Information: Program Documentation; Communication: The Company Fraud Training Program; Monitoring and Routine Maintenance; Chapter 2: Foundational Policies: The Fraud Policy; Foundational Policies; The Fraud Policy: The Essential Elements of an Effective Fraud Policy; Element 1. Policy Statement; Element 2. Scope; Element 3. Actions Constituting Fraud; Element 4. Nonfraud Irregularities; Element 5. Reporting Structure; Element 6. Investigation Responsibilities; Element 7. Authorization for Investigation |
| Formatted contents note | Element 8. Acting in Good FaithElement 9. Whistle-Blower Protection; Element 10. Suspension or Termination; Element 11. Acknowledgment and Signature; Case Presentation; Chapter 3: Foundational Policies: The Fraud Reporting Policy; The Essential Elements of an Effective Fraud Reporting Policy; Element 1. Policy Statement; Element 2. Scope; Element 3. Reportable Actions Constituting Fraud; Element 4. Predication; Element 5. Reporting Mechanism; Element 6. Acknowledgment and Signature; Chapter 4: Foundational Policies: The Expense Reimbursement Policy; Case: "No Questions Asked" |
| Formatted contents note | Case: "It Will Never Be Missed"Case: Larry the Chief Financial Officer; The Elements of an Effective Expense Reimbursement Policy; Element 1. Policy Statement; Element 2. Scope; Element 3. Authorized Uses; Element 4. Unauthorized Uses; Element 5. Violations; Element 6. Documentation; Element 7. Statement of Responsibility; Appendix 4A: Expense Report Form; Appendix 4B: Supplemental Business Meal and Entertainment Charges Form; Chapter 5: The Ground Floor: The Fraud Risk Assessment Process; Ground Rules for Fraud Risk Assessment; Rule 1. Don't Be Misled; It's Not as Hard as It Seems |
| Formatted contents note | Rule 2. Place What You Know on the Back Burner, and Think the UnthinkableRule 3. Whether You Like It or Not, You Have to Think Like a Criminal; Rule 4. Don't Overdocument the Process; An Example of Risk Assessment; Procedural Steps for Performing a Fraud Risk Assessment; Understand the Guiding Principles; Determine the Participants; Determine How Information Will Be Gathered; Identify Areas of Fraud Risk; Cash in Bank; Case: The Trail Is Gone; Case: Friends in Low Places; Asset Misappropriation; Corruption; Financial Statement Fraud; PART II: ANTI-FRAUD CONTROL ACTIVITIES: RAISING THE WALLS |
| 630 07 - SUBJECT ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Sarbanes-Oxley Act of 2002 (United States) |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Fraud |
| Geographic subdivision | United States |
| General subdivision | Prevention. |
| Topical term or geographic name as entry element | Small business |
| Geographic subdivision | United States |
| General subdivision | Auditing. |
| Topical term or geographic name as entry element | BUSINESS & ECONOMICS / Auditing. |
| Source of heading or term | bisacsh |
| Topical term or geographic name as entry element | Fraud |
| General subdivision | Prevention. |
| Source of heading or term | fast |
| Authority record control number | (OCoLC)fst00933790 |
| Topical term or geographic name as entry element | Small business |
| General subdivision | Auditing. |
| Source of heading or term | fast |
| Authority record control number | (OCoLC)fst01121230 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | United States. |
| Source of heading or term | fast |
| Authority record control number | (OCoLC)fst01204155 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Fraud -- United States -- Prevention. |
| Topical term or geographic name as entry element | Sarbanes-Oxley Act of 2002 (United States). |
| Topical term or geographic name as entry element | Small business -- United States -- Auditing. |
| Topical term or geographic name as entry element | BUSINESS & ECONOMICS / Industrial Management |
| Source of heading or term | bisacsh |
| Topical term or geographic name as entry element | BUSINESS & ECONOMICS / Management |
| Source of heading or term | bisacsh |
| Topical term or geographic name as entry element | BUSINESS & ECONOMICS / Management Science |
| Source of heading or term | bisacsh |
| Topical term or geographic name as entry element | BUSINESS & ECONOMICS / Organizational Behavior |
| Source of heading or term | bisacsh |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Dawson, Steve, 1962- |
| Title | Internal controlanti-fraud program for the small private business |
| Place, publisher, and date of publication | Hoboken : Wiley, 2015 |
| International Standard Book Number | 9781119065074 |
| Record control number | (DLC) 2014049431 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Wiley corporate F & A. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://onlinelibrary.wiley.com/book/10.1002/9781119083733">http://onlinelibrary.wiley.com/book/10.1002/9781119083733</a> |
| Public note | Wiley Online Library [Free Download only for SUST IP] |
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| 994 ## - | |
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