Internal control/anti-fraud program design for the small business a guide for companies NOT subject to the Sarbanes-Oxley Act / [electronic resource] :
- 作者： Dawson, Steve.
- 其他題名：
- Wiley corporate F & A.
- 出版： Hoboken : John Wiley and Sons
- 版本：1st ed.
- 叢書名： Wiley Corporate F&A
- 主題： Fraud--United States--Prevention.
- ISBN： 9781119083733 (electronic bk.) 、 1119083737 (electronic bk.)
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FIND@SFXID:
CGU
- 資料類型: 電子書
- 內容註: Description based upon print version of record. Chapter 6: Control Activities: The Absolutes.
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讀者標籤：
- 系統號： 005374815 | 機讀編目格式
館藏資訊
"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"