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Fraud & Internal Controls

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Greenway Health
Greenway Health

This session shows how your practice can utilize internal controls to promote efficiencies and effectiveness in the workplace and prevent the susceptibility of fraudulent acts by employees. Learn about the risk factors, vulnerable transactions, methods of detection and prevention as they specifically relate to your practice.

TecnologiaEconomia e finançasNegócios
1 de 46
Fraud & Internal Controls Jonathan G. Kassouf, CPA L. Paul Kassouf & Co., P.C.
Should you be concerned? ,[object Object],[object Object],[object Object]
Should you be concerned? ,[object Object]
Should you be concerned? ,[object Object],[object Object],[object Object]
Key Points ,[object Object],[object Object],[object Object]
Key Points ,[object Object],[object Object],[object Object],[object Object],[object Object]
Is your practice at risk? ,[object Object],[object Object],[object Object],[object Object],[object Object]
Is your practice at risk? ,[object Object],[object Object]
Is your practice at risk? ,[object Object],[object Object]
Is your practice at risk? ,[object Object],[object Object],[object Object],[object Object],[object Object]
Why do people embezzle? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Warning Signs ,[object Object],[object Object],[object Object],[object Object]
Warning Signs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Which transactions are vulnerable? ,[object Object],[object Object],[object Object],[object Object],[object Object]
Embezzlement from Cash Receipts Cycle ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
How can you limit embezzlement opportunities? ,[object Object],[object Object],[object Object],[object Object]
How can you limit embezzlement opportunities? ,[object Object],[object Object]
Methods of Detection ,[object Object],[object Object]
Methods of Detection ,[object Object],[object Object],[object Object]
Methods of Detection ,[object Object],[object Object],Monthly Cash & A/R Reconciliation Cash deposited XXX.XX Less: A/R payments posted (XXX.XX) Difference XXX.XX A/R posted last month, deposited this month - A/R posted this month, deposited next month + A/R posted this month, deposited last month + A/R posted next month, deposited this month - Subtotal XXX.XX Non A/R income / bank adjustments - Net difference ZERO!
Methods of Detection ,[object Object],[object Object],[object Object]
Methods of Detection ,[object Object],[object Object],[object Object]
Methods of Detection ,[object Object],[object Object]
Embezzlement from Cash Disbursements Cycle ,[object Object],[object Object],[object Object],[object Object]
Embezzlement from Cash Disbursements Cycle ,[object Object],[object Object],[object Object],[object Object]
Embezzlement from Cash Disbursements Cycle ,[object Object],[object Object],[object Object],[object Object]
Embezzlement from Cash Disbursements Cycle ,[object Object],[object Object],[object Object]
Embezzlement from Cash Disbursements Cycle ,[object Object],[object Object],[object Object],[object Object]
Other Methods ,[object Object],[object Object],[object Object]
Embezzlement through Accounting Adjustments ,[object Object],[object Object]
Embezzlement through Accounting Adjustments
Embezzlement through Accounting Adjustments
How to Detect Embezzlement ,[object Object],[object Object],[object Object],[object Object]
How to Detect Embezzlement ,[object Object],[object Object]
Identity Theft ,[object Object],[object Object],[object Object]
Identity Theft ,[object Object],[object Object]
Protect Your Credit
What else can you do? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
What else can you do? ,[object Object],[object Object],[object Object]
What else can you do? ,[object Object],[object Object],[object Object],[object Object]
What else can you do? ,[object Object],[object Object],[object Object],[object Object]
What else can you do? ,[object Object],[object Object],[object Object],[object Object],[object Object]
What else can you do? ,[object Object],[object Object],[object Object],[object Object]
What else can you do? ,[object Object],[object Object],[object Object],[object Object],[object Object]
What else can you do? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object]

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