Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance, Second Edition
By: Martin T. Biegelman and Joel T. Bartow
Now in a second edition, this practical book helps corporate executives and managers understand the full ramifications of good corporate governance. It covers best practices for establishing a unit to protect the financial integrity of a business; theories and models on how and why fraud occurs in an organization; the importance of strong internal controls; and major compliance and corporate governance initiatives and milestones. 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.
Raise the Red Flag: An Internal Auditor’s Guide to Detect and Prevent Fraud
By: Lynn Fountain, CGMA, CRMA
Internal auditors must be ever vigilant when evaluating audit areas and an organization’s overall corporate culture. The inability to challenge the status quo when something goes awry is like silent acceptance of inappropriate behavior. The concepts and strategies in this book will help internal auditors assess, evaluate, identify, and mitigate the risk for fraud in their organizations. Author Lynn Fountain combines principles and theories of fraud prevention and detection with real-world scenarios and hands-on procedures. She provides audit teams with the tools, techniques, and protocols needed to solidify their role in fraud work.
Fraud Risk Assessment: Building a Fraud Audit Program
By: Leonard W. Vona
Every year, billions of dollars are lost to business fraud. Is your business next? Time are changing. At one time, it was not an auditor’s direct responsibility to detect fraud, and even professional standards avoided the word “fraud.” Today, it is accepted that auditors have an obligation to respond to the risk of fraud. Author and industry expert Leonard Vona reveals a fraud audit approach that helps you answer questions such as who may be committing fraud, what type of fraud you should be looking for, how might fraud impact internal controls, and how fraud can be concealed within business systems. This book provides sound advice that auditors and accountants will find invaluable.