acfe fraud prevention check-up - BKD

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TERMINATIONIf an investigation results in a recommendation to terminate an individual, therecommendation will be reviewed for approval by the designated representatives fromHuman Resources and the Legal Department and, if necessary, by outside counsel,before any such action is taken. The ___________ Unit does not have the authority toterminate an employee. The decision to terminate an employee is made by the employee’smanagement. Should the _____________ Unit believe the management decisioninappropriate for the facts presented, the facts will be presented to executive-levelmanagement for a decision.ADMINISTRATIONThe Director of ___________ is responsible for the administration, revision, interpretation,and application of this policy. The policy will be reviewed annually and revised as needed.APPROVAL ________________________________ _______________(CEO/Senior Vice President/Executive) Date53
Sample Fraud Policy Decision MatrixNOTE: This matrix can be used as a tool to summarize and visualize the responsibilities that have been defined for theorganization. This is not a standard for “who” should have “what” responsibilities.Action Required Investigation Internal Finance Exec Line Risk PR Employee LegalUnit Auditing Acctg. Mgmt. Mgmt. Mgmt. Relations1. Controls to S S S P SR S S S SPrevent Fraud2. Incident Reporting P S S S S S S S S3. Investigation of P S S SFraud4. Referrals to Law P SEnforcement5. Recovery of Monies PDue to Fraud6. Recommendations SR SR S S S S S S Sto Prevent Fraud7. Internal Control PReviews8. Handle Cases of P S S S S Sa Sensitive Nature9. Publicity/Press S S PReleases10. Civil Litigation S S P11. Corrective Action/Recommendations SR SR S SR S Sto PreventRecurrences12. Monitor Recoveries S P13. Proactive Fraud S PAuditing14. Fraud Education/ P S S STraining15. Risk Analysis ofAreas of Vulnerability S S P16. Case Analysis P S17. Hotline P S18. Ethics Line S S PP (Primary Responsibility) S (Secondary Responsibility) SR (Shared Responsibility)54
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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
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: CONFIDENTIALITYThe ______________ U
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
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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:/
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ACFE Insights - ACFE Insightshttp:/
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