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Powers of Attorney
by Louis AuchinclossTales that take you behind the scenes of a powerful New York law firm, from the New York Times–bestselling author of The Partners. Ambition, jealousy, desire, hatred, deceit—they&’re all there inside the Wall Street law offices of Tower, Tilney & Webb, the setting for these interwoven stories set in the 1960s from Louis Auchincloss, who practiced law while also writing acclaimed and bestselling fiction. Senior partner Clitus Tilney is not about to let a detestable, hard-drinking partner make a mockery of all he&’s worked for. Harry Reilley is a clerk who pines for Tilney&’s daughter. Jake Platt is an associate willing to do whatever it takes to achieve his goals, including setting a rival up for failure. Rutherford Tower struggles with the fact that he owes his position with the firm to nepotism and not hard work. And then there&’s Mrs. Abercrombie, who&’s waiting for her sixty-fifth birthday, when she plans to retire—and get her revenge. These twelve linked stories capture the struggles, rivalries, victories, disappointments, and compromises in the day-to-day lives of lawyers, and a portrait of professional men and women in mid-century New York.
Working Knowledge: Employee Innovation and the Rise of Corporate Intellectual Property, 1800-1930
by Catherine L. FiskSkilled workers of the early nineteenth century enjoyed a degree of professional independence because workplace knowledge and technical skill were their "property," or at least their attribute. In most sectors of today's economy, however, it is a foundational and widely accepted truth that businesses retain legal ownership of employee-generated intellectual property. InWorking Knowledge, Catherine Fisk chronicles the legal and social transformations that led to the transfer of ownership of employee innovation from labor to management. This deeply contested development was won at the expense of workers' entrepreneurial independence and ultimately, Fisk argues, economic democracy. By reviewing judicial decisions and legal scholarship on all aspects of employee-generated intellectual property and combing the archives of major nineteenth-century intellectual property-producing companies--including DuPont, Rand McNally, and the American Tobacco Company--Fisk makes a highly technical area of law accessible to general readers while also addressing scholarly deficiencies in the histories of labor, intellectual property, and the business of technology.
The Origin of Property in Land (Routledge Revivals)
by Fustel De CoulangesDe Coulanges original study provided a historical view of how land has become property which was then translated and published in 1891 by M. Ashley, not just to bring this study to an English reader but to provide a counter argument to Agrarian Communism. This edition also contains an introductory chapter on the origin of the manor house in England. This title will be of interest to students of History.
The Persons Case
by Patricia I. Mcmahon Robert J. SharpeOn 18 October 1929, John Sankey, England's reform-minded Lord Chancellor, ruled in the Persons case that women were eligible for appointment to Canada's Senate. Initiated by Edmonton judge Emily Murphy and four other activist women, the Persons case challenged the exclusion of women from Canada's upper house and the idea that the meaning of the constitution could not change with time. The Persons Case considers the case in its political and social context and examines the lives of the key players: Emily Murphy, Nellie McClung, and the other members of the "famous five," the politicians who opposed the appointment of women, the lawyers who argued the case, and the judges who decided it. Robert J. Sharpe and Patricia I. McMahon examine the Persons case as a pivotal moment in the struggle for women's rights and as one of the most important constitutional decisions in Canadian history. Lord Sankey's decision overruled the Supreme Court of Canada's judgment that the courts could not depart from the original intent of the framers of Canada's constitution in 1867. Describing the constitution as a "living tree," the decision led to a reassessment of the nature of the constitution itself. After the Persons case, it could no longer be viewed as fixed and unalterable, but had to be treated as a document that, in the words of Sankey, was in "a continuous process of evolution." The Persons Case is a comprehensive study of this important event, examining the case itself, the ruling of the Privy Council, and the profound affect that it had on women's rights and the constitutional history of Canada.
Investment Treaty Arbitration
by Andrés Rigo SuredaInvestment claims have exposed the vague nature of the standards by which arbitral tribunals are expected to adjudicate them and the policy reasons which explicitly or implicitly have an influence. The ad hoc nature of the tribunals and the decisions reached on various controversial issues have brought to the fore the issue of consistency. Andrés Rigo Sureda's Hersch Lauterpacht Memorial Lecture examines how arbitral discretion is exercised in the face of uncertainty of the law. It explores the choices made by arbitral tribunals as they approach treaty interpretation, as they search for limits in determining jurisdiction and the content of the standards of protection and as they search for consistency in the exercise of arbitral discretion.
Honorary Protestants
by David Fraser The Osgoode SocietyWhen the Constitution Act of 1867 was enacted, section 93 guaranteed certain educational rights to Catholics and Protestants in Quebec, but not to any others. Over the course of the next century, the Jewish community in Montreal carved out an often tenuous arrangement for public schooling as "honorary Protestants," based on complex negotiations with the Protestant and Catholic school boards, the provincial government, and individual municipalities. In the face of the constitution's exclusionary language, all parties gave their compromise a legal form which was frankly unconstitutional, but unavoidable if Jewish children were to have access to public schools. Bargaining in the shadow of the law, they made their own constitution long before the formal constitutional amendment of 1997 finally put an end to the issue.In Honorary Protestants, David Fraser presents the first legal history of the Jewish school question in Montreal. Based on extensive archival research, it highlights the complex evolution of concepts of rights, citizenship, and identity, negotiated outside the strict legal boundaries of the constitution.
Age Discrimination Litigation
by Cathy Ventrell-Monsees Steven PlattAge discrimination claims can yield big returns. Settlements and jury awards are much higher than those for race, sex, and disability claims. But the lack of direct evidence can make it difficult to survive summary judgment and win fair compensation. Thankfully, respected litigators L. Steven Platt and Cathy Ventrell-Monsees know what it takes to win age cases. They have tried over 100 age cases and submitted more than 50 amicus briefs to the U.S. Supreme Court and circuit courts. Within Age Discrimination Litigation, they reveal proven strategies, procedures, law, and forms to help you: * Select winning cases * Manage the charge-filing process * Represent multiple plaintiffs * Beat statutes of limitation * Draft effective motions * Focus your discovery * Resist attempts to limit evidence * Draft jury instructions * Overcome defenses * Protect attorney's fees Age discrimination claims can yield big returns. Settlements and jury awards are much higher than those for race, sex, and disability claims. But the lack of direct evidence can make it difficult to survive summary judgment and win fair compensation. Thankfully, respected litigators L. Steven Platt and Cathy Ventrell-Monsees know what it takes to win age cases. They have tried over 100 age cases and submitted more than 50 amicus briefs to the U.S. Supreme Court and circuit courts. Within Age Discrimination Litigation, they reveal proven strategies, procedures, law, and forms to help you: * Select winning cases * Manage the charge-filing process * Represent multiple plaintiffs * Beat statutes of limitation * Draft effective motions * Focus your discovery * Resist attempts to limit evidence * Draft jury instructions * Overcome defenses * Protect attorney's fees
The Court of Queen's Bench of Manitoba, 1870-1950
by Dale BrawnThis study of the Manitoba judiciary is not only the first biographical history to examine an entire provincial bench, it is also one of the first studies to offer an internal view of the political nature of the judicial appointment process. Dale Brawn has penned the biographies of the first thirty-three men appointed to Manitoba's Court of Queen's Bench. The relative youth of Manitoba as a province and the small size of its legal profession makes possible an exceptionally detailed investigation of the background of those appointed to the province's highest trial court.The biographical data that Brawn has collected for this book highlights the extent to which judicial candidates underwent a socialization process designed to produce a legal elite whose members shared remarkably similar views and ways of thinking. In addition, these biographies suggest that until at least 1950, seats on provincial benches were rewards for political services rendered. Many lawyers became judges not because of their legal ability, but because they had made themselves known in the communities in which they practiced. This fascinating study offers an intimate look at personalities ranging from prime ministers to members of the bench and both senior levels of government.
The Lazier Murder
by Robert J. SharpeIn December 1883, Peter Lazier was shot in the heart during a bungled robbery at a Prince Edward County farmhouse. Three local men, pleading innocence from start to finish, were arrested and charged with his murder. Two of them -- Joseph Thomset and David Lowder -- were sentenced to death by a jury of local citizens the following May. Nevertheless, appalled community members believed at least one of them to be innocent -- even pleading with prime minister John A. Macdonald to spare them from the gallows.The Lazier Murder explores a community's response to a crime, as well as the realization that it may have contributed to a miscarriage of justice. Robert J. Sharpe reconstructs and contextualizes the case using archival and contemporary newspaper accounts. The Lazier Murder provides an insightful look at the changing pattern of criminal justice in nineteenth-century Canada, and the enduring problem of wrongful convictions.
Law of the Land
by Greg TaylorHow was it that the Torrens system, a mid-nineteenth-century reform of land titles registration from distant South Australia, gradually replaced the inherited Anglo-Canadian common law system of land registration? In The Law of the Land, Greg Taylor traces the spread of the Torrens system, from its arrival in the far-flung outpost of 1860s Victoria, British Columbia, right up to twenty-first century Ontario.Examining the peculiarity of how this system of land reform swept through some provinces like wildfire, and yet still remains completely unknown in three provinces, Taylor shows how the different histories of various regions in Canada continue to shape the law in the present day. Presenting a concise and illuminating history of land reform, he also demonstrates the power of lobbying, by examining the influence of both moneylenders and lawyers who were the first to introduce the Torrens system to Canada east of the Rockies.An exact and fluent legal history of regional law reforms, The Law of the Land is a fascinating examination of commonwealth influence, and ongoing regional differences in Canada.
Courted and Abandoned
by Patrick BrodeA pregnancy outside of marriage was a traumatic event in frontier Canada, one that had profound legal implications, not only for the mother, but also for the woman's family, the alleged father, and for the entire community. Patrick Brode examines the history of the 'heartbalm' torts in nineteenth-century Canada - breaches of duty leading to liability for damages for seduction, breach of promise of marriage, and criminal conversation - that were part of the inherited English law and were a major feature of early Canadian law.Encompassing all ten Canadian provinces, Brode's study examines the court cases and the communities in which they arose. He illustrates the progression of these 'heartbalm' actions as women gained more and more autonomy in the late nineteenth century, until questions arose as to the applicability of these feudal remedies in a modern society. He argues that the heartbalm cases are a testament to how early Canadians tried to control sexuality and courtship, even consensual activity among adults. In mixing legal and social issues, and showing how they interact, Courted and Abandoned makes a significant contribution to legal history, women's studies, and cultural history.
Burdens of Proof
by Jean-François BlanchetteThe gradual disappearance of paper and its familiar evidential qualities affects almost every dimension of contemporary life. From health records to ballots, almost all documents are now digitized at some point of their life cycle, easily copied, altered, and distributed. In Burdens of Proof, Jean-François Blanchette examines the challenge of defining a new evidentiary framework for electronic documents, focusing on the design of a digital equivalent to handwritten signatures. From the blackboards of mathematicians to the halls of legislative assemblies, Blanchette traces the path of such an equivalent: digital signatures based on the mathematics of public-key cryptography. In the mid-1990s, cryptographic signatures formed the centerpiece of a worldwide wave of legal reform and of an ambitious cryptographic research agenda that sought to build privacy, anonymity, and accountability into the very infrastructure of the Internet. Yet markets for cryptographic products collapsed in the aftermath of the dot-com boom and bust along with cryptography's social projects. Blanchette describes the trials of French bureaucracies as they wrestled with the application of electronic signatures to real estate contracts, birth certificates, and land titles, and tracks the convoluted paths through which electronic documents acquire moral authority. These paths suggest that the material world need not merely succumb to the virtual but, rather, can usefully inspire it. Indeed, Blanchette argues, in renewing their engagement with the material world, cryptographers might also find the key to broader acceptance of their design goals.
Colour-Coded
by Constance BackhouseHistorically Canadians have considered themselves to be more or less free of racial prejudice. Although this conception has been challenged in recent years, it has not been completely dispelled. In Colour-Coded, Constance Backhouse illustrates the tenacious hold that white supremacy had on our legal system in the first half of this century, and underscores the damaging legacy of inequality that continues today.Backhouse presents detailed narratives of six court cases, each giving evidence of blatant racism created and enforced through law. The cases focus on Aboriginal, Inuit, Chinese-Canadian, and African-Canadian individuals, taking us from the criminal prosecution of traditional Aboriginal dance to the trial of members of the 'Ku Klux Klan of Kanada.' From thousands of possibilities, Backhouse has selected studies that constitute central moments in the legal history of race in Canada. Her selection also considers a wide range of legal forums, including administrative rulings by municipal councils, criminal trials before police magistrates, and criminal and civil cases heard by the highest courts in the provinces and by the Supreme Court of Canada.The extensive and detailed documentation presented here leaves no doubt that the Canadian legal system played a dominant role in creating and preserving racial discrimination. A central message of this book is that racism is deeply embedded in Canadian history despite Canada's reputation as a raceless society.Winner of the Joseph Brant Award, presented by the Ontario Historical Society
Kierkegaard's Writings, XXII
by Søren Kierkegaard Edna H. Hong Howard V. HongAs a spiritual autobiography, Kierkegaard's The Point of View for My Work as an Author stands among such great works as Augustine's Confessions and Newman's Apologia pro Vita Sua. Yet Point of View is neither a confession nor a defense; it is an author's story of a lifetime of writing, his understanding of the maze of greatly varied works that make up his oeuvre. Upon the imminent publication of the second edition of Either/Or, Kierkegaard again intended to cease writing. Now was the time for a direct "report to history" on the authorship as a whole. In addition to Point of View, which was published posthumously, the present volume also contains On My Work as an Author, a contemporary substitute, and the companion piece Armed Neutrality.
Homesteads Ungovernable: Families, Sex, Race, and the Law in Frontier Texas, 1823-1860
by Mark M. CarrollWhen he settled in Mexican Texas in 1832 and began courting Anna Raguet, Sam Houston had been separated from his Tennessee wife Eliza Allen for three years, while having already married and divorced his Cherokee wife Tiana and at least two other Indian "wives" during the interval. Houston's political enemies derided these marital irregularities, but in fact Houston's legal and extralegal marriages hardly set him apart from many other Texas men at a time when illicit and unstable unions were common in the yet-to-be-formed Lone Star State.<P>In this book, Mark Carroll draws on legal and social history to trace the evolution of sexual, family, and racial-caste relations in the most turbulent polity on the southern frontier during the antebellum period (1823-1860). He finds that the marriages of settlers in Texas were typically born of economic necessity and that, with few white women available, Anglo men frequently partnered with Native American, Tejano, and black women. While identifying a multicultural array of gender roles that combined with law and frontier disorder to destabilize the marriages of homesteaders, he also reveals how harsh living conditions, land policies, and property rules prompted settling spouses to cooperate for survival and mutual economic gain. Of equal importance, he reveals how evolving Texas law reinforced the substantial autonomy of Anglo women and provided them material rewards, even as it ensured that cross-racial sexual relationships and their reproductive consequences comported with slavery and a regime that dispossessed and subordinated free blacks, Native Americans, and Tejanos.
Auditor's Guide to IT Auditing
by Richard E. CascarinoStep-by-step guide to successful implementation and control of IT systems--including the CloudMany auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments.Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditingServes as an excellent study guide for those preparing for the CISA and CISM examsIncludes discussion of risk evaluation methodologies, new regulations, SOX, privacy, banking, IT governance, CobiT, outsourcing, network management, and the CloudAs networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. Auditor's Guide to IT Auditing, Second Edition empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls.
The Compliance Revolution
by David JackmanThe Compliance Revolution--Practical, Powerful Changes for Strategic Organizational Value Compliance is absolutely critical in creating a robust and resilient organization, one which is trusted by clients and contributes to market stability. Firms must approach compliance differently in order to meet these standards. Written for compliance staff, regulatory organizations, and senior management, The Compliance Revolution explains how key changes in compliance affect underlying principles, practices, roles, expectations and values. This valuable resource for global practitioners assists in navigating compliance requirements and implementing solid protection for a sound organization. Author David Jackman presents a coherent model for understanding and applying key developments in regulation and compliance. While the model is based on financial services, it can be applied to any sector and industry. It identifies five critical compliance components: Start-up, crises, expansion, sustainability, and outcomes-led focus. You will also discover: Why compliance is worth spending money on What your firm could and should be doing differently The importance of ethics in compliance and regulatory challenges How to create a pro-compliance culture Ten principles of good governance and why good governance matters How to employ judgment-based compliance The features and benefits of corporate maturity The Compliance Revolution is a crucial asset for all those with stakes in compliance--board members, compliance managers, and employees. David Jackman outlines key compliance challenges and reveals the practical tools and techniques required for successful practice. The insight, examples, and strategies in this comprehensive guidebook will help you and your organization achieve increasingly efficient, substantially more effective compliance procedures and practices.
Corporate Governance Regulation
by Nicholas V. Vakkur Zulma J. HerreraWhy U.S. corporate governance regulation has lost its way, and what must be done to improve itModern history persuasively demonstrates the inexorable link that binds comprehensive regulation to the global economy. This important book, rather than simply recount a litany of corporate governance failures, persuasively explains why, despite policymakers' best intentions, regulation has failed in the modern era. An objective study intended for a diverse readership, Corporate Governance Regulation unveils the underlying, root causes of regulatory failure. The result: A compelling and original analysis, broadly suited for a global audience of all backgrounds.Written by published, subject-area experts, the authors carefully delineate how U.S. corporate governance regulation, beginning with Sarbanes Oxley, lacks an adequate rational basis, as may be attributed to a non-existent policy dialogueThe witnessed result: A conspicuous lack of regulatory efficacy, enormous costs, coupled with paltry benefitsThe focus is upon reigniting a stalled, non-productive policy dialogue, by eschewing stale, overly-polemicized arguments, as needed to develop a common groundDrawing from an eclectic, analytic framework, governance experts Nicholas Vakkur and Zulma Herrera offer both the professional and global citizen alike a multi-dimensional understanding of issues critical to global economic health. Nuanced and persuasively argued, Corporate Governance Regulation represents a formidable catalyst in the elusive, ongoing quest for global economic stability.
Detecting Fraud in Organizations: Techniques, Tools, and Resources (Wiley Corporate F&A #644)
by Joseph PetrucelliA savvy examination of where people and value meet, creating the opportunity for fraudAn essential reference for all business professionals, Detecting Fraud in Organizations: Techniques, Tools, and Resources explains the process of how people commit fraud, as well as how to prevent and stop fraud from occurring in your organization. Organized by business processes which succinctly describe how fraud manifests itself on a daily basis, the authors explain ways in which everyone can help guard against fraud by familiarizing themselves with its building blocks and methods used to perpetrate and conceal it. Filled with situational examples the book is accompanied by a website featuring fraud simulations, business process maps, and other useful tools for combating fraud.Focuses on the people who perpetrate fraud and those who are tasked with preventing and detecting itUniquely organized by business processes for more relevance and easier understanding by those people working within organizationsShows how subtle factors play a large role in identifying and ferreting out fraud in addition to the traditional knowledge of fraud schemes giving people and organizations the edge they need to be successful in prevention and deterrenceCompanion website includes additional fraud simulations, business process maps, and useful toolsThe price of fraud can be devastating to your business. Detecting Fraud in Organizations: Techniques, Tools, and Resources equips you and others in your organization with essential information and tools necessary to proactively catch fraud, reduce losses, improve efficiencies and develop actionable controls.
Executive Roadmap to Fraud Prevention and Internal Control
by Joel T. Bartow Martin T. BiegelmanNow in a Second Edition, this practical book helps corporate executives and managers how to set up a comprehensive and effective fraud prevention program in any organization. Completely revised with new cases and examples, the book also discusses new global issues around the Foreign Corrupt Practices Act (FCPA). Additionally, it covers best practices for establishing a unit to protect the financial integrity of a business, among other subjects. The book has many checklists and real-world examples to aid in implementation and an instructor's URL including a test bank to aid in course adoptions.
Executive's Guide to COSO Internal Controls
by Robert R. MoellerEssential guidance on the revised COSO internal controls frameworkNeed the latest on the new, revised COSO internal controls framework? Executive's Guide to COSO Internal Controls provides a step-by-step plan for installing and implementing effective internal controls with an emphasis on building improved IT as well as other internal controls and integrating better risk management processes. The COSO internal controls framework forms the basis for establishing Sarbanes-Oxley compliance and internal controls specialist Robert Moeller looks at topics including the importance of effective systems on internal controls in today's enterprises, the new COSO framework for effective enterprise internal controls, and what has changed since the 1990s internal controls framework.Written by Robert Moeller, an authority in internal controls and IT governancePractical, no-nonsense coverage of all three dimensions of the new COSO frameworkHelps you change systems and processes when implementing the new COSO internal controls frameworkIncludes information on how ISO internal control and risk management standards as well as COBIT can be used with COSO internal controlsOther titles by Robert Moeller: IT Audit, Control, and Security, Executives Guide to IT GovernanceUnder the Sarbanes-Oxley Act, every corporation has to assert that their internal controls are adequate and public accounting firms certifying those internal controls are attesting to the adequacy of those same internal controls, based on the COSO internal controls framework. Executive's Guide to COSO Internal Controls thoroughly considers improved risk management processes as part of the new COSO framework; the importance of IT systems and processes; and risk management techniques.
Financial Statement Fraud
by Gerard M. ZackValuable guidance for staying one step ahead of financial statement fraudFinancial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need.Describes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemesExplains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetratedProvides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemesAccompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case furtherStraightforward and insightful, Financial Statement Fraud provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues.
Fraud Analytics
by Delena D. SpannProven guidance for expertly using analytics in fraud examinations, financial analysis,auditing and fraud prevention Fraud Analytics thoroughly reveals the elements of analysis that are used in today'sfraudexaminations, fraud investigations, and financial crime investigations. This valuable resourcereviews the types of analysis that should be considered prior to beginning an investigation andexplains how to optimally use data mining techniques to detect fraud. Packed with examples andsample cases illustrating pertinent concepts in practice, this book also explores the two majordata analytics providers: ACL and IDEA. Looks at elements of analysis used in today's fraud examinations Reveals how to use data mining (fraud analytic) techniques to detect fraud Examines ACL and IDEA as indispensable tools for fraud detection Includes an abundance of sample cases and examples Written by Delena D Spann, Board of Regent (Emeritus) for the Association of CertifiedFraud Examiners (ACFE), who currently serves as Advisory Board Member of the Association ofCertified Fraud Examiners, Board Member of the Education Task Force of the Association ofCertified Anti-Money Laundering Specialists ASIS International (Economic Crime Council) andAdvisory Board Member of the Robert Morris University (School of Business), FraudAnalyticsequips you with authoritative fraud analysis techniques you can put to use right away.
A Guide to Forensic Accounting Investigation
by Thomas W. Golden Steven L. Skalak Mona M. Clayton Jessica S. PillRecent catastrophic business failures have caused some to rethink the value of the audit, with many demanding that auditors take more responsibility for fraud detection. This book provides forensic accounting specialists?experts in uncovering fraud?with new coverage on the latest PCAOB Auditing Standards, the Foreign Corrupt Practices Act, options fraud, as well as fraud in China and its implications. Auditors are equipped with the necessary practical aids, case examples, and skills for identifying situations that call for extended fraud detection procedures.
Internal Control/Anti-Fraud Program Design for the Small Business
by Steve DawsonA how-to guide to small business anti-fraud protection and internal control Internal Control/Anti-Fraud Program Design for the Small Business is a practical guide to protection for businesses NOT subject to the Sarbanes-Oxley Act. Written by an expert with three decades of forensic investigation experience, this book is geared specifically toward private, non-public small businesses and their unique needs in the realm of fraud protection. Covering all elements of an internal control structure applicable to the small business community, this guide provides a step-by-step roadmap for designing and implementing an effective, efficient internal control structure/anti-fraud program tailored to your business's particular needs. Case studies are used throughout to illustrate internal control weaknesses and the fraud that can result, and follow-up analysis describes the controls that would have reduced the probability of fraud had they been in place. You'll learn how to analyze your company's internal control issues, and implement a robust system for fraud prevention. Guidance toward Sarbanes-Oxley compliance is readily available, but there is little information available for the many businesses not subject to the act --until now. This book is the step-by-step guide for instituting an internal control program tailored to your small business. Understand the five elements of internal control Avoid gaps in protection with relevant controls Design the ultimate anti-fraud program Implement internal control tailored to your needs The majority of small business owners simply do not know the elements of or implementation process involved in internal control, and Sarbanes-Oxley guidelines don't necessarily scale down. Internal Control/Anti-Fraud Program Design for the Small Business helps you design and install the internal control/anti-fraud protection your business needs.