acfe fraud prevention check-up - BKD

More documents

Recommendations

Info

CriminologyFraud Prevention Programsinfluence” means someone holding an influential position such as a sole proprietor,partner, member of a board of directors, an executive, or a manager.)Yes No4. For fiscal 2003, did you, or are you aware of anyone who used company assets orother resources (including funds, equipment, supplies, or personnel) for purposesother than company business or company-sponsored activities?Yes No5. During fiscal 2003, did you, or are you aware of anyone who received gifts orentertainment from individuals or organizations having dealings with theCompany, including but not necessarily limited to loans, any form of cashgratuities, private or personal discounts not sanctioned by the Company, orremuneration or service related to illegal activities?Yes No6. During fiscal 2003, did you, or are you aware of anyone who accepted anyconsideration or special favors from suppliers or potential suppliers which in factor appearance could be deemed a bribe, kickback or reward given to influence yourbusiness judgment?Yes No7. Were you involved, or are you aware of any employee who was involved in aconflict of interest situation during fiscal year 2003?Yes No8. I have read the attached Conflict of Interest Policy Statement which is set forth inthe COMPANY NAME Inc. [and Subsidiaries] Code of Conduct and ComplianceProgram. Accordingly, I have listed below all relationships and outside activitieswhich require disclosure under the policy. I have also listed names, addresses andthe nature of the relationships of all persons or entities doing business with myemployer from whom I or any member of my immediate family has received,directly or indirectly, cash or a gift of more than nominal value ($50.00) during theExcerpted from Fraud Examiners Manual 18
CriminologyFraud Prevention Programsfiscal year ended May 31, 2003. (If there are no persons or entities to be listed, soindicate by writing “NONE” in the first space provided below.)Name of Person / EntityNature of Relationship / OutsideActivityPolitical9. In fiscal 2003, did you, or are you aware of anyone who received any paymentsfrom your employer for the purpose of making a contribution to any political party,candidate, or election committee?Yes NoSecurities Trading10. Did you, or are you aware of anyone who may have bought and/or sold stock basedon confidential information, or communicated confidential information toinfluence COMPANY NAME, Inc. stock transactions?Yes NoFinancial Integrity11. Are you aware of any entries made in the books and records of your employer infiscal 2003 that you believe are false or intentionally misleading?Yes No12. Are you aware of any assets, liabilities, or transactions that you believe wereimproperly omitted from the books of your company in fiscal 2003?Yes NoExcerpted from Fraud Examiners Manual 19
Page 1 and 2:
ACFE FRAUD PREVENTIONCHECK-UP
Page 3 and 4:
ACFE FRAUD PREVENTIONCHECK-UPThe Be
Page 5 and 6:
ACFE FRAUD PREVENTIONCHECK-UPACFE F
Page 7 and 8:
Page 9 and 10:
Page 11 and 12:
Page 13 and 14:
Sponsored by:The Institute of Inter
Page 15 and 16:
Team Members:Toby J.F. Bishop, CPA,
Page 17 and 18:
Managing the Business Risk of Fraud
Page 19 and 20:
establish their own fraud risk mana
Page 21 and 22:
Fraud risk identification may inclu
Page 23 and 24:
Thus, to properly address fraud ris
Page 25 and 26:
The board also has the responsibili
Page 27 and 28:
• Implementing adequate internal
Page 29 and 30:
Fraud Risk Management Program Compo
Page 31 and 32:
ecently been hired in the purchasin
Page 33 and 34:
Organizations can identify and asse
Page 35 and 36:
The Risk Assessment TeamA good risk
Page 37 and 38:
This also involves understanding th
Page 39 and 40:
- Invoices for goods not received o
Page 41 and 42:
Other RisksRegulatory and Legal Mis
Page 43 and 44:
SECTION 3: FRAUD PREVENTIONPrincipl
Page 45 and 46:
An organization’s HR group is oft
Page 47 and 48:
SECTION 4: FRAUD DETECTIONPrinciple
Page 49 and 50:
Process ControlsProcess controls sp
Page 51 and 52:
keep such information confidential.
Page 53 and 54:
will vary depending on the nature,
Page 55 and 56:
Conducting the InvestigationPlannin
Page 57 and 58:
• Extended investigation — Cond
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 109: 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:/
show all

acfe fraud prevention check-up - BKD

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?