acfe fraud prevention check-up - BKD

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®Endorsers:The following organizations endorse the nonbinding guidance of this guide as being of use to management andorganizations interested in making <strong>fraud</strong> risk management programs work. The views and conclusions expressed inthis guide are those of the authors and have not been adopted, approved, disapproved, or otherwise acted <strong>up</strong>on bya committee, governing body, or the membership of the endorser.3
Managing the Business Risk of Fraud: A Practical GuideTABLE OF CONTENTSPAGEINTRODUCTION ........................................................................................................................................................ 5SECTION 1: FRAUD RISK GOVERNANCE ................................................................................................................... 10SECTION 2: FRAUD RISK ASSESSMENT ...................................................................................................................... 19SECTION 3: FRAUD PREVENTION .............................................................................................................................. 30SECTION 4: FRAUD DETECTION ................................................................................................................................ 34SECTION 5: FRAUD INVESTIGATION AND CORRECTIVE ACTION ............................................................................... 39CONCLUDING COMMENTS ....................................................................................................................................... 44APPENDICES:APPENDIX A: REFERENCE MATERIAL ........................................................................................................................ 45APPENDIX B: SAMPLE FRAMEWORK FOR A FRAUD CONTROL POLICY ..................................................................... 48APPENDIX C: SAMPLE FRAUD POLICY ...................................................................................................................... 50APPENDIX D: FRAUD RISK ASSESSMENT FRAMEWORK EXAMPLE ........................................................................... 55APPENDIX E: FRAUD RISK EXPOSURES ..................................................................................................................... 57APPENDIX F: FRAUD PREVENTION SCORECARD ....................................................................................................... 61APPENDIX G: FRAUD DETECTION SCORECARD ......................................................................................................... 65APPENDIX H: OCEG FOUNDATION PRINCIPLES THAT RELATE TO FRAUD .................................................................. 69APPENDIX I: COSO INTERNAL CONTROL INTEGRATED FRAMEWORK ...................................................................... 794
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 and 14: Sponsored by:The Institute of Inter
Page 15: Team Members:Toby J.F. Bishop, CPA,
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
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Sample Fraud Policy Decision Matrix
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Identified Fraud Risksand Schemes (
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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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