acfe fraud prevention check-up - BKD

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CriminologyFraud Prevention ProgramsCOMPANY NAME, INC. AND SUBSIDIARIESEmployee Company / Subsidiary LocationCode of Conduct and Conflict of Interest Employee CertificationI have read the COMPANY NAME, Inc. and Subsidiaries Code of Conduct andCompliance Program.• I understand that the standards and policies in that Code of Conductrepresent the policies of COMPANY NAME, Inc. and its subsidiaries andthat violating those standards and policies, or any legal and regulatoryrequirements applicable to my job, may result in penalties set forth in theCode of Conduct or other appropriate sanction.• I understand that there are several sources within the company, includingthe Ethics Committee, that I can consult if I have questions concerning themeaning or application of the Code of Conduct or relevant legal andregulatory requirements.• I understand that it is my responsibility to disclose to an Ethics Officer, amember of the COMPANY NAME, Inc. Operations Audit Department, amember of the Ethics Committee or the Company’s Ethics Hotline anysituation that might reasonably appear to be a violation of the Code ofConduct.• I have read the attached Conflict of Interest Policy Statement which is setforth in the COMPANY NAME, Inc. and Subsidiaries Code of Conduct andCompliance Program. Accordingly, I have listed below all relationships andoutside activities which require disclosure under the policy. I have alsolisted names, addresses and the nature of the relationships of all persons orentities doing business with my employer from whom I or any member ofmy immediate family has received, directly or indirectly, cash or a gift ofExcerpted from Fraud Examiners Manual 22
CriminologyFraud Prevention Programsmore than nominal value ($50.00) during the fiscal year ended May 31, 2003.(If there are no persons or entities to be listed, so indicate by writing “NONE” in thefirst space provided below.)Excerpted from Fraud Examiners Manual 23
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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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• Extended investigation — Cond
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Fraud ControlsDeloitte Forensic Cen
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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 113: 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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