非赢利诈骗：如何发生以及如何预防

作　者：	Edward CPA CAE McMillan
出版社：	吉林长白山
丛编项：
版权说明：	本书为公共版权或经版权方授权，请支持正版图书
标　签：	暂缺

ISBN	出版时间	包装	开本	页数	字数
未知	暂无	暂无	未知	0	暂无

作者简介

　　Edward J. McMillan， CPA， CAE， is an experienced fraud examiner and teaches fraud prevention courses to organizations such as the American Institute of CPAs， the Maryland Association of CPAs， other state societies of CPAs， the U.S. Chamber of Commerce， and

内容简介

Fraud or embezzlement discovered within a major corporation ultimately leads to front-page scandals and a few raised eyebrows. But the mere suggestion or evidence of fraud within a nonprofit can cause irreversible damage to its reputation， its support base， and， eventually， its very existence. Preventing Fraud in Nonprofit Organizations is the proactive manual your organization needs to detect fraud and prevent it from affecting your organization's bottom line and name. Brimming with details of hundreds of actual fraud and embezzlement schemes， it provides specific， practical advice on strengthening the areas in which your nonprofit may be most vulnerable.　This hands-on guide shows nonprofit accountants， CFOs， financial consultants， board members， and managers how to：　Know the four consistent areas of high risk　Thoroughly evaluate their organization's system of internal controls　Assemble a fraud examination team　Document a fraud action plan　Expose weaknesses that could lead to fraud　Take corrective action...

图书目录

About the Author

Acknowledgments

Preface

Disclaimer

About the Companion Website

Section 1: Not-For-Profit Organizations: Four Consistent Areas of High Risk

　Embezzlement: Who Does It and When

　Not-For-Profit Specific Issues

　Summary

　The Perpetrators: Who They Are, Why They Do It, and How They Are Caught

　The Embezzler’s “Window of Opportunity”

Section 2: Statement of Auditing Standard No99

　“Consideration of Fraud in a Financial Statement Audit”

　Statement of Auditing Standard No99

　“Consideration of Fraud in a Financial Statement Audit”

Section 3: Essential Internal Control and Administrative Procedures to Avoid Embezzlement

　The Background Check

　Conditions of Employment Agreement

　Conflicts of Interest

　Nepotism

　Whistleblowers

　Noncompete Agreements

　Confidentiality of Information

　Bonding Issues

　Signers on Bank Accounts

　Two-Signature Checks

　Lockbox

　Positive Pay

　Deposit Security and Restrictive Endorsements

　Check Stock

　Cash Transactions

　Cash Register Issues

　Insurance Committees

　Computer File Backups

　Check and Wire Transfer Signatures

　Inventory Issues

　Company Credit Cards

　Lines of Credit

　Bad Debt Policy

　Internal Audits

　Stop Payment Orders

　Voiding Checks

　Numbered Check Request Forms

　Expense Accounts

　CPA Management Letters

　Random Disbursement Checks

　CHECK 21

Section 4: Clever Examples of Embezzlement

　Payroll Tax Deposits

　Check Switching

　Ghosts on the Payroll and Ghost Vendors

　The Danger of Acronyms

　Bank Account Reconciliations.

　Wie Transfers

　Postage Issues

　Kiting

　Manual Checks (Handwritten and Typed)

　Auditing Receipts

Section 5: Steps to Take If You Have Been Victimized by Fraud

　Documenting a Fraud Action Plan

　Fraud Examinations and Assembling the Fraud Team

　The Basics of Forensic Accounting

Section 6: Internal Control Analysis, Documentation, and Recommendations for Improvement

　Internal Control Analysis, Documentation, and Recommendations for Improvement

Fraud Glossary

Index