Executive roadmap to fraud prevention and internal control: creating a culture of compliance

How-to, authoritative guidance for creating a best-in-class fraud prevention and compliance program in any organizationNow in a Second Edition, this practical book helps corporate executives and managers understand the full ramifications of good corporate governance and compliance. It covers best practices forestablishing a unit to protect the financial integrity of a business; theories and models on how and why fraud occurs in an organization; importance of strong internal controls; major compliance and corporate governance initiatives and milestones since 1985; and more. Complete coverage includes implementation guidance for a robust fraud prevention and compliance program, including sample policies, best practice examples, and a 14-point management antifraud program.Covers fraud risk assessment and prevention guidanceLooks at global risk issues, including the Foreign Corrupt Practices Act (FCPA) and UK Bribery ActExamines amendments to the Federal Sentencing Guidelines for Organizational CrimeDiscusses Dodd-Frank Whistleblower ProvisionsExplores enterprise risk management key program elementsOffers coverage of how fraud and compliance failures contributed to the financial crisisIncludes enhanced principles for fraud data miningPresents new cases, checklists and real-world examples, expanded international coverage, and the latest technological toolsShows executives and managers what their responsibilities are regarding fraud prevention, internal controls, and complianceProvides an instructor's website, including a test bankOther titles by Biegelman: Building a World-Class Compliance Program and Foreign Corrupt Practices Act Compliance GuidebookCompletely revised and updated, Executive Roadmap to Fraud Prevention and Internal Control, Second Edition is every manager's best resource for understanding all the complex issues and responsibilities associated with fraud and compliance. INDICE: Foreword to the Second EditionForeword to the First EditionPrefaceAcknowledgmentsChapter 1: Fraud's Feeding FrenzyChapter 2: Fraud Theory and PreventionChapter 3: The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: COSO to Sarbanes-OxleyChapter 4: The Path to Greater Corporate Compliance, Accountability, and Ethical Conduct: SAS 99 to the 2010 Amendments to the Federal Sentencing Guidelines for OrganizationsChapter 5: Internal Controls and Antifraud ProgramsChapter 6: Financial Statement FraudChapter 7: Internal Fraud: Protecting a CompanyChapter 8: Former Fraudster and New ManChapter 9: External Schemes and Scams: The Rest of the Fraud StoryChapter 10: Not Too Big To FailChapter 11: Designing a Robust Fraud Prevention ProgramChapter 12: Whistleblowers and HotlinesChapter 13: Time to Do Background ChecksChapter 14: Training, Training, and More TrainingChapter 15: Global Fraud and Corruption RiskChapter 16: The Feds Are Watching: What to Know and Do NowChapter 17: A Fraud Prevention Culture That WorksAppendix: ACFE Fraud Prevention ChecklistAbout the AuthorsIndex

• ISBN: 978-1-118-00458-6
• Editorial: John Wiley & Sons
• Encuadernacion: Cartoné
• Páginas: 448
• Fecha Publicación: 25/04/2012
• Nº Volúmenes: 1
• Idioma: Inglés