acfe fraud prevention check-up - BKD

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From the Sponsoring Organizations:The Institute of Internal AuditorsDavid A. Richards, CIA, CPAPresident and Project ManagerThe American Institute of Certified Public AccountantsBarry C. Melancon, CPAPresident and CEOAssociation of Certified Fraud ExaminersJames D. Ratley, CFEPresidentThe views expressed in this document are for guidance purposes only and are not binding on organizations.Organizations should design and implement policies and procedures that best suit them. The IIA, AICPA, and ACFEshall not be responsible for organizations failing to establish policies and procedures that best suit their needs.This guide is intended to be applicable globally but heavily references practices in the United States and, whereavailable, provides references to information from other countries, as well. We anticipate further references will beincluded in future <strong>up</strong>dates.1
Team Members:Toby J.F. Bishop, CPA, CFE, FCADirector, Deloitte Forensic CenterDeloitte Financial Advisory Services LLPCorey Anne Bloom, CA, CA•IFA, CFESenior Associate, Dispute Resolution and FinancialInvestigation ServicesRSM Richter Inc.Joseph V. Carcello, Ph.D., CIA, CPA, CMADirector of Research, Corporate Governance CenterErnst & Young ProfessorUniversity of TennesseeDavid L. Cotton, CPA, CFE, CGFMChairmanCotton & Company LLPHolly Daniels, CIA, CISATechnical Director, Standards and GuidanceThe Institute of Internal AuditorsRonald L. Durkin, CPA, CFE, CIRANational Partner in Charge, Fraud & MisconductInvestigationsKPMG LLPDavid J. Elzinga, CA•IFA, CFEPartner, Forensic Accounting & Investigation ServicesGrant Thornton LLPRobert E. Farrell, CFEPrincipal, White Collar InvestigationsBruce J. Gavioli, CPA, MBAPartner & National Leader, Anti-<strong>fraud</strong> ConsultingDeloitte Financial Advisory Services LLPJohn D. Gill, JD, CFEResearch DirectorAssociation of Certified Fraud ExaminersSandra K. Johnigan, CPA, CFEJohnigan, P.C.Thomas M. Miller, CPA\ABV, CFE, PITechnical Manager, Forensic and Valuation ServicesAICPALynn Morley, CIA, CGAMorley Consulting & Training Services Inc.Thomas SanglierPartnerErnst & Young LLPJeffrey SteinhoffManaging Director, Financial Management andAssurance (Retired)U.S. Government Accountability OfficeWilliam E. StewartPartner, Fraud Investigation & Dispute ServicesErnst & Young LLPBill WarrenDirector, Fraud Risks and ControlsPricewaterhouseCoopers LLPMark F. Zimbelman, Ph.D.Associate Professor and Selvoy J. Boyer FellowBrigham Young UniversityProject Advisors:Eleanor BloxhamChief Executive OfficerThe Value Alliance and Corporate Governance AllianceLarry HarringtonVice President, Internal AuditRaytheon Company2
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 13: Sponsored by:The Institute of Inter
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
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Identified Fraud Risksand Schemes (
Page 71 and 72:
2) Misappropriation of:a) Tangible
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) Embezzlement(1) False accounting
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Fraud Prevention Area, Factor, or C
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O-Organization / PersonnelO1-Leader
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O4.3 Enhance Operational Skills & C
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PR-Prevent, Protect & PreparePR1-Ge
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E-Periodic EvaluationE1-Evaluation
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I2-CommunicationI2.1 Develop Commun
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CriminologyFraud Prevention Program
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Sample Fraud PolicyAssociation of C
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Sample Fraud PolicyCONFIDENTIALITYT
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Sample Fraud PolicyFraud Policy Dec
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Fraud’s Worst Enemyhttp://www.fra
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ACFE Insights - ACFE Insightshttp:/
Page 127:
ACFE Insights - ACFE Insightshttp:/
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