Internal control/anti-fraud program design for the small business : (Record no. 18500)

MARC details
000 -LEADER
fixed length control field 06987cam a2200877 i 4500
001 - CONTROL NUMBER
control field ocn902803274
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20230823095457.0
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION
fixed length control field m o d
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
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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
-- OCLCO
-- D6H
-- KSU
019 ## -
-- 908080328
-- 930213324
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9781119083726
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 1119083729
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781119083719
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 1119083710
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 1119083729
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781119065074 (hardback)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 1119065070
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781119083733
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 1119083737
029 1# - (OCLC)
OCLC library identifier GBVCP
System control number 836347994
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV043616084
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV043397494
029 1# - (OCLC)
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
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 041000
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 042000
Source bisacsh
072 #7 - SUBJECT CATEGORY CODE
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
Source of number 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 -
-- Hoboken :
-- Wiley,
-- 2015.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource.
336 ## -
-- text
-- rdacontent
337 ## -
-- computer
-- rdamedia
338 ## -
-- online resource
-- 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"--
-- Provided by publisher.
588 ## -
-- 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
505 8# - FORMATTED CONTENTS NOTE
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
505 8# - FORMATTED CONTENTS NOTE
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"
505 8# - FORMATTED CONTENTS NOTE
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
505 8# - FORMATTED CONTENTS NOTE
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
526 ## - STUDY PROGRAM INFORMATION NOTE
Department Media and Communication
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.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Small business
Geographic subdivision United States
General subdivision Auditing.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS / Auditing.
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Fraud
General subdivision Prevention.
Source of heading or term fast
-- (OCoLC)fst00933790
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Small business
General subdivision Auditing.
Source of heading or term fast
-- (OCoLC)fst01121230
651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name United States.
Source of heading or term fast
-- (OCoLC)fst01204155
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Fraud -- United States -- Prevention.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Sarbanes-Oxley Act of 2002 (United States).
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Small business -- United States -- Auditing.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS / Industrial Management
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS / Management
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS / Management Science
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
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
Display text 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://dx.doi.org/10.1002/9781119083733">http://dx.doi.org/10.1002/9781119083733</a>
Public note Wiley Online Library
994 ## -
-- 92
-- DG1

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