acfe fraud prevention check-up - BKD

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CriminologyFraud Prevention ProgramsName of Person / Entity Address Nature of Business /Relationship• I am not aware of any exceptions to standards and policies in the Code ofConduct except: (if none, so indicate by writing “NONE”.)_______________________________________________________________________Signature of EmployeeDateExcerpted from Fraud Examiners Manual 24
Sample Fraud PolicyAssociation of Certified Fraud ExaminersSample Fraud PolicyBACKGROUNDThe corporate fraud policy is established to facilitate thedevelopment of controls that will aid in the detection andprevention of fraud against ABC Corporation. It is the intent ofABC Corporation to promote consistent organizational behavior byproviding guidelines and assigning responsibility for thedevelopment of controls and conduct of investigations.SCOPE OF POLICYThis policy applies to any irregularity, or suspected irregularity,involving employees as well as shareholders, consultants, vendors,contractors, outside agencies doing business with employees ofsuch agencies, and/or any other parties with a business relationshipwith ABC Corporation (also called the Company).Any investigative activity required will be conducted withoutregard to the suspected wrongdoer’s length of service,position/title, or relationship to the Company.POLICYManagement is responsible for the detection and prevention offraud, misappropriations, and other irregularities. Fraud is definedas the intentional, false representation or concealment of a materialfact for the purpose of inducing another to act upon it to his or herinjury. Each member of the management team will be familiar withthe types of improprieties that might occur within his or her area ofresponsibility, and be alert for any indication of irregularity.Any irregularity that is detected or suspected must be reportedimmediately to the Director of _____________, who coordinatesall investigations with the Legal Department and other affectedareas, both internal and external.Page 1
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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
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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 115: CriminologyFraud Prevention Program
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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