acfe fraud prevention check-up - BKD

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CriminologyFraud Prevention ProgramsExcerpted from Fraud Examiners Manual 16
CriminologyFraud Prevention ProgramsCOMPANY NAME, INC.Code of Conduct Compliance QuestionnaireManagerial employees are being asked to complete this ComplianceQuestionnaire. COMPANY NAME, Inc. and its subsidiaries are committed toproviding a workplace where employees can and do act responsibly andethically. The COMPANY NAME, Inc. Code of Conduct sets out specificstandards of conduct which should govern our behavior towards our fellowemployees, s<strong>up</strong>pliers and customers. Please answer each of the followingquestions and, if necessary, provide an explanation. For any “yes” response,please explain in the extra space provided on the last page.Conflict of Interest1. During fiscal 2003, did you, or are you aware of anyone who received from anyperson or company doing business with your employer any loan, gift, trip, gratuity,or other payment which did or could cause prejudice toward or obligation to thegiver, or could be perceived by others as creating an obligation to the giver? (Note:Each item, or the total of items from a single vendor with a value of more than $50.00 mustbe reported, except that you do not need to report loans made by financial institutions onnormal and customary terms, common stock dividends, or insurance policy payments).Yes No2. In fiscal 2003, did you, or are you aware of anyone who participated in orinfluenced any transaction between your employer and another entity in whichthey or any member of their family had a direct or indirect financial interest?Yes No3. In fiscal 2003, did you, or are you aware of anyone who had a material financialinterest in or held a position of influence with any business which furnishes goodsor services to your employer? (Note: The term “material financial interest” meanssomeone who by virtue of their stock ownership or monetary interest in a company is able todirect or to influence business decisions, or a commissioned sales representative; “position ofExcerpted from Fraud Examiners Manual 17
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ACFE FRAUD PREVENTIONCHECK-UP
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ACFE FRAUD PREVENTIONCHECK-UPThe Be
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ACFE FRAUD PREVENTIONCHECK-UPACFE F
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Sponsored by:The Institute of Inter
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Team Members:Toby J.F. Bishop, CPA,
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Managing the Business Risk of Fraud
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establish their own fraud risk mana
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Fraud risk identification may inclu
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Thus, to properly address fraud ris
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The board also has the responsibili
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• Implementing adequate internal
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Fraud Risk Management Program Compo
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ecently been hired in the purchasin
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Organizations can identify and asse
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The Risk Assessment TeamA good risk
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This also involves understanding th
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- Invoices for goods not received o
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Other RisksRegulatory and Legal Mis
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SECTION 3: FRAUD PREVENTIONPrincipl
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An organization’s HR group is oft
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SECTION 4: FRAUD DETECTIONPrinciple
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Process ControlsProcess controls sp
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keep such information confidential.
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will vary depending on the nature,
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Conducting the InvestigationPlannin
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Page 59 and 60: Fraud ControlsDeloitte Forensic Cen
Page 61 and 62: APPENDIX B: SAMPLE FRAMEWORK FOR A
Page 63 and 64: APPENDIX C: SAMPLE FRAUD POLICY 41N
Page 65 and 66: CONFIDENTIALITYThe ______________ U
Page 67 and 68: Sample Fraud Policy Decision Matrix
Page 69 and 70: Identified Fraud Risksand Schemes (
Page 71 and 72: 2) Misappropriation of:a) Tangible
Page 73 and 74: ) Embezzlement(1) False accounting
Page 75 and 76: Fraud Prevention Area, Factor, or C
Page 83 and 84: O-Organization / PersonnelO1-Leader
Page 85 and 86: O4.3 Enhance Operational Skills & C
Page 87 and 88: PR-Prevent, Protect & PreparePR1-Ge
Page 89 and 90: E-Periodic EvaluationE1-Evaluation
Page 91 and 92: I2-CommunicationI2.1 Develop Commun
Page 93 and 94: CriminologyFraud Prevention Program
Page 107: CriminologyFraud Prevention Program
Page 117 and 118: Sample Fraud PolicyAssociation of C
Page 119 and 120: Sample Fraud PolicyCONFIDENTIALITYT
Page 121 and 122: Sample Fraud PolicyFraud Policy Dec
Page 123 and 124: Fraud’s Worst Enemyhttp://www.fra
Page 125 and 126: ACFE Insights - ACFE Insightshttp:/
Page 127: ACFE Insights - ACFE Insightshttp:/
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