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Informationen zum Autor STEPHEN PEDNEAULT, CPA/CFF, CFE , is the founder and Principal of Forensic Accounting Services, LLC, a CPA firm specializing in forensic accounting, employee fraud, and litigation support matters. Steve is the author of Fraud 101: Techniques and Strategies for Understanding Fraud and Anatomy of a Fraud Investigation, and a contributor to Fraud Casebook: Lessons from the Bad Side of Business, all published by Wiley. Steve has also written numerous articles appearing in local and national media, and is a frequent speaker on the subjects of employee embezzlement and forensic accounting. For more information about Stephen Pedneault, go to www.forensicaccountingservices.com. Klappentext "If you don't think that some employees have figured out ingenious ways to steal from businesses, read this book. The real-life examples will change your mind." ?Joseph T. Wells, CFE, CPA, founder and Chairman, Association of Certified Fraud Examiners "An easy-to-read, but comprehensive step-by-step approach that covers every potential area for employee fraud and embezzlement. Great checklists at the end of each chapter show what steps to put into place for controls and protection. Includes real-life examples that really 'bring the story home.' " ?Jean L. Conover, CPA, past CEO/CFO, Jefferson Radiology PC "This book is a must-read for seasoned entrepreneurs as well as those considering entering their own business venture. While developed for small business, the risk detection and prevention methodologies presented by Mr. Pedneault are universal to all businesses. The concise checklists provide ready guidance for establishing a complete system of controls."?Denise H. Armstrong, CPA, Chief Financial Officer, Sea Research Foundation, Inc. d/b/a Mystic Aquarium and Institute for Exploration "This book is a must for every individual owning their own business. Mr. Pedneault clearly articulates the fraud risks that occur in each business system. In the book, he offers practical advice for internal controls and illustrates the risks with real-life examples."?Leonard W. Vona, President, Fraud Auditing, Inc. Zusammenfassung Small business owners and accounting departments need immediately useful tips for preventing embezzlement from taking hold in their organizations. Inhaltsverzeichnis Preface xiii Acknowledgments xvii Introduction xix CHAPTER 1 Hiring the Right Employees 1 Disclaimer 1 Where Do You Start? 1 Advice of Counsel 3 Application Policy 3 Due Diligence 5 Personal Information 7 Past Employment 8 Education 9 References 11 Criminal and Civil History Checks 11 Credit Checks 13 Hiring Time 14 Hiring the Right Employees: Considerations 17 CHAPTER 2 Know Your Employees 19 Why Is Knowing Your Employees Important? 24 Open Communications 25 What Should You Watch for in Your Employees? 26 Know Your Employees: Considerations 29 CHAPTER 3 Sales, Cash Receipts, and Collections 31 Here's Where Everything Starts 31 Recording and Tracking Sales 32 Collections 44 Debit Memos and Other Adjustments 48 Accounts Receivable 52 Sales, Cash Receipts, and Collections: Considerations 54 CHAPTER 4 Credit Card Sales, Transactions, and Merchant Statements 59 Processing Sales 59 Reconciling Sales 61 Processing Refunds or Credits 61 Reviewing and Reconciling Refunds or Credits 63 Reviewing and Reconciling the Merchant Statement 67 Credit Card Sales, Transactions, and Merchant Statements: Considerations 69 CHAPTER 5 Purchases, Cash Disbursements, Checks, and Petty Cash 71 Purchases 75 Cash Disbursements/Checks 80 Unpaid Bills/Accounts Payable 84 Petty Cash 86...
