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The Interdependent Organization: The Path to a More Sustainable Enterprise
by Rexford H. DramanThe Interdependent Organization provides its readers with a template for the development of an individualized transition plan to guide their journey toward becoming more organizationally sustainable. We as humans tend to rely on our current set of assumptions when we evaluate our actions and their potential impact on the future. With today’s ever-increasing rate of change in technology, our access to information, and cultural interactions (interdependence) around the world, the reliance on old ways of thinking (linear) will not allow us to effectively transition into the systems-based world of tomorrow. The Interdependent Organization presents a deeper understanding of the financial, operational, and cultural crossroads we are facing as a planet, and introduces a systems-based transitional path that individuals, organizations, and societies can draw on to move towards a more holistic and sustainable future. The book provides readers with the necessary understanding and insight into systems, systems-thinking, and the use of systems-based business tools to guide the sustainability journey while producing a positive impact to the organization’s bottom-line, its employee engagement, and its stakeholders’ expectations in each of the journey's three stages. The journey begins with the adoption of simple yet powerful systems-based tools for managing the organization’s operations and projects. These proven tools provide increased productivity with a proven bottom-line improvement that exceeds 30%. This introduction to systems-based tools and thinking provides the organization with the time to become more familiar with this new way of thinking and making business decisions before they expand their exposure to broader, more complex systems-based and sustainable practices. The second stage of this journey is focused on introducing new tools and practices to insure a consistent set of measures are used across the organization. The third and final stage focuses on aligning the organization’s people-management practices.
Interdisciplinarities: Research Process, Method, and the Body of Law (Palgrave Socio-Legal Studies)
by Didi Herman Connal ParsleyThis book illuminates methodology in legal research by bringing together interdisciplinary scholars, who employ a diverse set of methodologies, to address a specific shared research challenge: ‘the body’. The contributors were asked a question: if you were invited to contribute to an edited book on ‘the body’, where would you start and then where would you go? The result is a self-reflective discussion of how and where researchers engage with methodological practices. The contributors draw on their own interdisciplinary research experiences to explore how ‘the body’ might be addressed in their work, and the resources they would deploy in order to carry out the task. This ‘book within a book’ is innovative in both content and format. It provides a rare insight into how top interdisciplinary legal scholars go about making decisions about their research. The shared device of ‘the body’ allows the volume to trace a number of rich approaches into the process of research as practiced by these diverse scholars. In presenting thinking and research in action, the volume offers a new, self-reflective view on the much-addressed theme of the body, as well as taking a fresh approach to the historically vexed problem of research methodology in legal studies.
Interdisciplinary and Social Nature of Engineering Practices: Philosophy, Examples and Approaches (Studies in Applied Philosophy, Epistemology and Rational Ethics #61)
by Paulo Fernando Ribeiro Antonio Carlos Zambroni de Souza Maarten J. VerkerkThis book covers practical and philosophical aspects of Engineering, paying special attention to the social impacts of emerging technologies. Some fundamentals of philosophy of technology are introduced followed by social, economic, and environmental discussion and implications in different disciplines. Each chapter provides insights on the responsibilities involved in the design of engineering projects. The examples presented combine concepts about the impacts of Engineering in society at the same time that incorporates new technological models, yielding an innovative approach about the topics.
Interdisciplinary Approaches to Climate Change for Sustainable Growth (Natural Resource Management and Policy #47)
by Sara Valaguzza Mark Alan HughesThe book is an edited collection of contributions by a distinguished international panel of academics on the main scientific, juridical, and economic aspects involved in the mitigation and adaptation processes imposed by climate change. Explicitly interdisciplinary, the book transversally cuts through different disciplines offering an outline of a phenomenon that is too often left to specific and sectorial insights. The volume is divided into four parts. The first part introduces the main concepts of the book: climate change and sustainability, wellbeing, and mitigation and adaptation. The second part presents the scientific understanding of climate change and explores some of the more pressing issues driving policy development, such as the melting of the glaciers and the impact on coastal areas. The third part discusses significant experiences in the environmental policies both in the European Union and in the United States of America. The last section explains possible approaches to climate change, by exploring the legal and economic aspects of both adversarial and more lenient approaches towards a more sustainable world. It faces four main issues in the economic and juridical context: consumer behaviors, climate litigations, environmental litigations and the alternative forms of dispute resolution on environmental matters, with particular regard to environmental mediation. Offering a new vision of sustainable policies, this volume will be of interest to researchers and students of environmental policy, resource economics, environmental law, sustainable development, and public administration, as well as practitioners and policy makers working in related areas.
Interdisciplinary Foundations for the Science of Emotion: Unification without Consilience
by Cecilea MunIn this book, Cecilea Mun introduces an innovative meta-framework for conducting interdisciplinary research in the science of emotion, broadly construed, as well as a framework for a particular kind of theory of emotion. She provides new solutions and arguments in support of an embodied cognitive approach to resolving a wide range of problems, including those concerning skepticism, the place of ordinary intuitions for the science of emotion, intentionality, the rationality of emotions, naturalizing knowledge, and the debate between philosophical cognitive and noncognitive theories of emotion. Her solutions include a revolutionary, unifying, interdisciplinary taxonomy of theories of emotion, which allows one to understand the discourse in the science of emotion as a debate between four fundamental types of theories: realism, instrumentalism, eliminativism, and eliminative-realism. Her original proposal for a conception of intentionality that makes sense of our ordinary intuitions is also combined with her comprehensive account of rationality to articulate a groundbreaking understanding of the structure of human rationality. All of the contributions made herein, together, provide the foundations for a profound understanding of emotions, including as a kind of embodied language.
Interdisciplinary Perspectives on International Law and International Relations
by Jeffrey L. Dunoff Mark A. PollackInterdisciplinary Perspectives on International Law and International Relations: The State of the Art brings together the most influential contemporary writers in the fields of international law and international relations to take stock of what we know about the making, interpretation and enforcement of international law. The contributions to this volume critically explore what recent interdisciplinary work reveals about the design and workings of international institutions, the various roles played by international and domestic courts, and the factors that enhance compliance with international law. The volume also explores how interdisciplinary work has advanced theoretical understandings of the causes and consequences of the increased legalization of international affairs.
Interdisciplinary Research for Sustainable Business: Perspectives of Women Business Scholars (Strategies for Sustainability)
by Beate Sjåfjell Roseanne Russell Maja Van der VeldenThis volume brings together contributions from women business scholars from a range of disciplines and countries. The starting point was a collaborative research meeting organised by Daughters of Themis: International Network of Female Business Scholars in June 2017. The volume highlights the difficulties and the possibilities that lie in working together across disciplines with the aim of achieving corporate sustainability. The volume is written from the perspective of women business scholars, thereby offering outside viewpoints in fields that still are very much dominated by men, and fresh insights and innovate ideas. In three main parts, the authors address the need for interdisciplinarity in research to identify ways to ensure the contribution of business to sustainability, showcasing a number of theoretical and applied approaches for researching sustainable business. The volume ‘s introductory chapter situates the volume in discourses of sustainability and corporate sustainability. It presents the Daughters of Themis Network and provides a short description of the successive eleven chapters. In Part I, Reflections, contributors discuss the significance of interdisciplinary research, how to work across disciplines, as well as the challenges of doing so. In Part II, Theory, contributors discuss theoretical and methodological aspects of interdisciplinary research. Part III presents the Practice of interdisciplinary research. In the introductory chapter, the editors reflect on the insights that can be drawn out of the contributions, and discuss the potential for future developments of interdisciplinary research for sustainability, as well as how interdisciplinary research can be communicated. The book is intended for business scholars, and will particularly appeal to those working in law, accountancy and finance, management, and organization studies.
Interdisciplinary Value Theory
by Steffen SteinertThis book offers an interdisciplinary introduction to value theory. It reviews how researchers in four academic disciplines – psychology, sociology, anthropology, and philosophy – understand value and value change. It offers an introduction for researchers in these disciplines about how other disciplines define, theorize, and investigate value(s) to foster interdisciplinary communication.The book identifies and summarizes similarities and differences of value theory between the academic disciplines and highlights promising areas where each discipline can learn from the others.
The Interface of Competition Law, Industrial Policy and Development Concerns: The Case of South Africa (Munich Studies on Innovation and Competition #8)
by Balthasar StrunzThis book analyses essential concepts of competition law and industrial policy, and shows where the two areas clash with and complement each other, respectively. The discussion takes place in the context of developing countries, taking into consideration their realities and specific needs. South Africa serves as a real-world example for competition law that goes beyond the notion of consumer welfare. An in-depth analysis of the enforcement of South African law illustrates how the law is used both to combat the negative effects of past industrial policy, and to accommodate current economic and social needs.The book is intended for all readers with an interest in the enforcement of competition law in developing countries. It will particularly benefit those who want to learn about unorthodox approaches that integrate the concept of “public interest” and social imperatives into the application of competition law.
Interfaces between Science and Society
by Ângela Guimarães Pereira Sofia Guedes Vaz Sylvia TognettiThe project of science has been to provide answers to questions about the world and how it works. Often, this lofty role has been characterised by a narrow and dogmatic scientific training, an unwillingness to communicate to differing stakeholder needs, a refusal to accept and to manage uncertainty, complexity and value commitments, and the reduction of knowledge assessment to colleague peer review on narrowly technical issues. Times have changed. As the world faces increasingly disparate challenges, science is subjected to increasingly vehement demands from a society calling for transparency, openness and public participation in science policy. Science is going through an evolutionary process. Perhaps the most painful process it has ever encountered. Research on the interfaces between science and society is a burgeoning area. A new conception of knowledge now appears to be emerging, based on the awareness of complexity, uncertainty and a plurality of legitimate perspectives and interests. Democracy is extending into the previously quite exclusive scientific realm, and science must now submit to public scrutiny and participation in the governance of knowledge. This book provides much-needed reflections on the methods and tools for knowledge quality assurance, particularly on its inputs to extended policy and decision-making processes. The overall aim is to improve the relationship between science and society. The discussion involves six themes: communicating between plural perspectives; accepting and learning how to manage uncertainty, complexity and value commitments; acknowledging new conceptions of knowledge; implementing transparency, openness and participation in science policy; valuing community-based research; and exploring how new ICT can support inclusive governance. Taken together, these themes provide both a framework and vision on how to conceive, discuss and evaluate the changes that are occurring. The chapters cover theory, practice, approaches, experiences, ideas and suggestions for a move beyond "talking the talk" to "walking the walk". Science and policy interfaces are dynamic processes needing to permanently redefine themselves and their roles. This book contributes to the enrichment and deepening of our understanding of these important new trends in the social relations of science, which are fundamental to our understanding of the prospects for further progress. The book will be essential reading for scientists, policy-makers, managers and the public.
Interfaces On Trial: Intellectual Property And Interoperability In The Global Software Industry (The\information Society Ser.)
by Jonathan BandThis book presents the history of one of the key debates in the continuing effort to develop a legal framework for intellectual property rights in the burgeoning computer software industry. It is the first full account of the interoperability debate-the controversy over the protectability of interface specifications and the permissibility of
Intergenerational Challenges and Climate Justice: Setting the Scope of Our Obligations (Routledge Studies in Environmental Justice)
by Livia Ester LuzzattoClimate change poses questions of intergenerational justice, but some of its features make it difficult to determine whether we have obligations of climate justice to future generations. This book offers a novel argument, justifying the present generation’s obligations to future people. Livia Luzzatto shows that we have intergenerational obligations because many of our actions are based on presuppositions about future people. When agents engage in such intergenerational actions, they acquire an obligation to also recognize those future people as agents within their principles of justice, and with that a duty to respect their agency and autonomy. Intergenerational Challenges and Climate Justice also offers a way to circumvent the problems of non-identity and non-existence. Its approach overcomes the intergenerational challenges of climate change by meeting three necessary criteria: providing ways to cope with uncertainty, dealing with the complexity of climate change, and including future people for their own sake. The author meets these criteria by adopting an action-centered methodology that grounds our obligations of justice on the presuppositions of activity. This robust framework can be used to justify increased climate action and the greater inclusion of future-oriented policies in current decision making. This book will be of great interest to academics and students concerned with the issues of climate and intergenerational justice.
Intergenerational Justice (The Library of Essays on Justice)
by Lukas H. MeyerThe essays selected for this volume show how relations between past, current and future generations have become a major subject of philosophical research since the 1970s. The relations between people alive today with people who may exist in the future and people now deceased, differ from relations between contemporaries and in ways that raise new conceptual, logical and substantive questions. Among the questions addressed in this volume are: what is the status of people now deceased and people who may exist in the future? Can the latter be harmed by the actions of people alive today? What duties of justice do we have towards people with whom we can neither interact nor co-operate, and can people who are indirect victims of past injustices legitimately claim compensation? Answers to these questions are relevant in a number of policy areas, most notably in issues regarding reparations for historical injustice and responding to climate change and its consequences.
Intergenerational Justice in Sustainable Development Treaty Implementation: Advancing Future Generations Rights through National Institutions (Treaty Implementation for Sustainable Development)
by Segger, Marie-Claire Cordonier Marcel Szabó Alexandra R. HarringtonEconomic, technological, social and environmental transformations are affecting all humanity, and decisions taken today will impact the quality of life for all future generations. This volume surveys current commitments to sustainable development, analysing innovative policies, practices and procedures to promote respect for intergenerational justice. Expert contributors provide serious scholarly and practical discussions of the theoretical, institutional, and legal considerations inherent in intergenerational justice at local, national, regional and global scales. They investigate treaty commitments related to intergenerational equity, explore linkages between regimes, and offer insights from diverse experiences of national future generations' institutions. This volume should be read by lawyers, academics, policy-makers, business and civil society leaders interested in the economy, society, the environment, sustainable development, climate change, and other law, policy and practices impacting all generations.
Interim Measures in Cross-Border Civil and Commercial Disputes: Interim Relief Proceedings in International Litigation and Arbitration (European Yearbook of International Economic Law #30)
by Deyan DraguievThe book focusses on applying a holistic overview of interim measures and associated procedures in the context of cross-border private law (civil and commercial) disputes that are the subject of international litigation and arbitration proceedings. It reexamines key features of said problem and outlines novel findings on interim relief in the area of international dispute resolution. The book analyses the rules of EU law (EU law regulations such as the Regulation Brussels Ibis and the rest of the Brussels regime) as the single system of cross-border jurisdictional rules, as well as the rules of international arbitration (both commercial and investment). In the process, it conducts a complete mapping of interim measures problems and explores the criteria for granting relief under national laws. For this purpose, it includes an extensive comparative law overview of many jurisdictions in Europe, Asia, Africa, the Americas, etc., to reveal common standards for granting interim relief. Interim relief is a salient problem in dispute resolution, and serious international disputes usually require requests for such measures. This makes a more complete understanding all the more important. For scholars and practitioners alike, there are various ways to seek relief; precisely this complexity calls for a more complex and multilayered analysis, which does not (as is usually the case) adopt the perspective of either litigation or arbitration, but instead weighs the pros and cons and considers the viability and reliability of the different options, viewed from all angles.
Intermediated Securities
by Pierre-Henri Conac Ulrich Segna Luc Thévenoz Pierre-Henri Conac Ulrich SegnaIn today's financial markets, investors no longer hold securities physically. Instead, securities such as shares or bonds are mostly held through intermediaries and transferred by way of book-entries on securities accounts. However, there are remarkable conceptual differences between the various jurisdictions with regard to the legal treatment of intermediated securities. It is widely agreed that this patchwork creates considerable legal risks, especially in cross-border situations. Two initiatives are in place to reduce these risks. In 2009, the UNIDROIT Convention on Substantive Rules for Intermediated Securities (the 'Geneva Securities Convention') was adopted, aimed at harmonisation on the international level. The EU Commission is also running a legislative project, to achieve harmonisation at the regional level. This book compares both initiatives and analyses their impact on the securities laws of selected European jurisdictions.
La intermitencia
by Andrea CamilleriUn thriller descarnado, de ritmo implacable, en el que sus protagonistas aparecen reducidos a los instintos más básicos que motivan sus actos: el deseo, el odio, la venganza, o sea, en definitiva, la pura y dura erótica del poder. La empresa Manuelli constituye un potente conglomerado que sostiene la economía de Italia y da trabajo a miles de personas. Y su director general, Mauro de Blasi, un ejecutivo que hace gala de toda la firmeza, la elegancia diplomática y la ferocidad que exige el cargo. Sin embargo, Mauro tiene un problema: últimamente padece una especie de «apagones neurológicos» en los que, durante unos segundos, no oye, se le nubla la vista y se queda paralizado, como si no estuviera presente. No obstante, a pesar de estos paréntesis forzosos, Mauro pergeña un plan para absorber Artenia, una compañía mucho más pequeña que está al borde de la quiebra, mediante una operación maquiavélica que debe procurarle una buena tajada. Pero no todo se desarrolla de la forma prevista... Una serie de personajes -desde un subdirector de personal amante de la poesía y una mujer con pocas luces hasta una joven hermosa e inteligente y una secretaria fiel pero demasiado confiada- se erigen en incómodos obstáculos e interfieren en los planes del corrupto Mauro de Blasi. El gran maestro Andrea Camilleri nos adentra en un entorno sacudido por la crisis económica, proclive a excesos e irregularidades de todo tipo so pretexto de que «todo vale» para sobrevivir en circunstancias tan difíciles. Reseña:«Sin caer en las trampas de la retórica ni en las insidias morales, Camilleri aborda en La intermitencia la situación de la Italia actual. Con una prosa reflexiva y milimetrada, y diálogos muy incisivos, esta novela es un alegato contra quienes enarbolan siempre la bandera de los triunfadores.»SoloLibri
Internal Affairs
by Alana MatthewsWhen the call came in over the radio, Sheriff's Deputy Rafe Franco thought he would be responding to a typical domestic dispute. But he didn't know that the perp was St. Louis's most notorious mobster-or that the victim was his college sweetheart, Lisa Tobin.Now, as Rafe is drawn into a web of crime and danger, he discovers that his feelings for Lisa are stronger than ever. And her three-year-old daughter, Chloe, is melting his heart in ways he'd never imagined possible. But Lisa's ex is a powerful sociopath who will stop at nothing to get her back-or destroy her. As Rafe's instincts as a man battle with his duty as a cop, he'll do anything to ensure their survival...and their future as a family.
Internal and External Aspects of Corporate Governance (Routledge Studies in Corporate Governance)
by Ahmed NaciriAn effective system of corporate governance has both internal and external aspects that have to be sufficiently responsive if governance is to succeed. In this book, Ahmed Naciri examines these two core aspects or the latest buzzword in business and management theory. Internal aspects include ownership structure, the board of directors and committees, internal control, risk management, transparency and financial reporting. External aspects can either be market-oriented, or can take the form of credit ranking, and/or social requirements. Due to the original orientation of the Sarbanes/Oxley Law, concentrating solely on financial disclosure and given its decisive and tremendous influence on all other similar corporate governance legislations all over the world, most writings on corporate governance have dealt with solely internal corporate governance mechanisms. This book aim is to fill up the gap by using a systemic approach and giving a global picture of the corporate governance theoretical foundations, mainly by putting the emphasis on its double dimension: internal and external.
Internal Audit
by David CoderreInternal Audit: Efficiency Through Automation teaches state-of-the-art computer-aided audit techniques, with practical guidelines on how to get much needed data, overcome organizational roadblocks, build data analysis skills, as well as address Continuous Auditing issues. Chapter 1 CAATTs History, Chapter 2 Audit Technology, Chapter 3 Continuous Auditing, Chapter 4 CAATTs Benefits and Opportunities, Chapter 5 CAATTs for Broader Scoped Audits, Chapter 6 Data Access and Testing, Chapter 7 Developing CAATT Capabilities, Chapter 8 Challenges for Audit,
Internal Audit Leadership: Elevating the Internal Audit Function to Accelerate Value
by Patricia KaimWith an emphasis on value creation and leadership, this book will help organizations around the globe to build stronger internal audit functions, highlighting the latest risks including COVID-19 and the most cutting-edge tools to assess them. As environmental risks grow in number and complexity, and organizational resources become more constrained, the need to maximize both efficiency and effectiveness in internal auditing (IA) has never been greater. International IA expert Patricia Kaim leverages nearly 30 years’ experience to offer real-world solutions to a range of IA issues, including how to: • audit key major areas, such as organizational culture, diversity and inclusion, fraud, blockchain, and cyber risk • design first-class continuous monitoring • improve stakeholder management and add value to a range of auditing activities • increase audit speed without compromising on quality • develop high-performing IA teams with high agility, emotional intelligence, and morale Auditors, audit executives, and quality assurance professionals in business and government will gain a new understanding of how to add value to their organizations, and a toolkit of best practices in IA design, management, analytics, and more.
Internal Audit Practice from A to Z (Security, Audit and Leadership Series)
by Patrick Onwura NzechukwuInternal Audit Practice from A to Z addresses the practice of internal auditing using GAAS (Generally Accepted Auditing Standards), GAGAS (Generally Accepted Government Auditing Standards) and International Standards for the Professional Practice of Internal Auditing (Standards)-IPPF, International Standards Organization (ISO), International Standards of Supreme Audit Institutions (ISSAI), International Standards on Auditing (ISA) as enunciated by the Institute of Internal Auditors (IIA), International Organization of Standardizations (ISO), International Organization of Supreme Audit Institutions (INTOSAI), Government Accountability Office (GAO) & International Federation of Accountants (IFAC). Unique in that it is primarily written to guide internal auditors in the process and procedures necessary to carry out professionally accepted internal audit functions, the book includes everything necessary to start, complete, and evaluate an internal audit practice, simplifying the task for even non-professionals. Internal Audit Practice from A to Z features A rich array of forms, figures, tables, and reports, making it a practical, hands-on book Provides comprehensive content that contains all the practical guidance necessary to start, complete, and evaluate an internal audit practice Details on how to ensure quality on internal audit function through peer review Current international standards for the professional practice of internal auditing and other relevant standards for reference Checklists for all practice procedures as well as a checklist of the internal control of virtually all aspects of business function A blend of professional practice with theory. Internal Audit Practice from A to Z is comprehensively rich, global reference is a must for public, private, NGOs, institutions—every organization.
Internal Audit Quality
by Sally-Anne PittDeliver increased value by embedding quality into internal audit activitiesInternal Audit Quality: Developing a Quality Assurance and Improvement Program is a comprehensive and authoritative guide to better practice internal auditing. Written by a global expert in audit quality, this guide is the first to provide complete coverage of the elements that comprise an effective internal audit quality assurance and improvement program. Readers will find practical solutions for monitoring and measuring internal audit performance drawn from The IIA's International Standards for the Professional Practice of Internal Auditing, and complemented by advice and case studies from leading audit practitioners from five different continents.Major corporate and financial collapses over the past decade have challenged the value of internal audit. With an increased focus on internal audit's role in good governance, management is increasingly demanding that internal audit provides assurance of the quality of its own activities. The IIA standards provide a framework for audit quality in the form of mandatory guidance . Recent research indicates that the majority of internal audit functions do not fully comply with the standards and, as a result, are not servicing the needs of their organizations as well as they might. Internal Audit Quality offers a roadmap to internal audit quality, providing readers the guidance they need to:Embed quality into all elements of internal audit from strategic and operational planning down to day-to-day tasksCreate well-defined internal audit programs and proceduresIndependently self-assess internal audit quality and performanceConform with the IIA standards and better practiceProvide assurance over internal audit efficiency and effectivenessDeliver value by meeting stakeholder expectationsAs a key component of good governance, internal audit is on the rise. The days of retrospective, compliance-focused auditing is a thing of the past. Organizations expect more of internal audit, and many internal audit activities are accepting the challenge. Rather than relying on audit supervision and external assessments, modern auditors are embedding quality into audit activities to create effective programs. For the auditor looking to distinguish themselves as leading edge, Internal Audit Quality provides the guidance that enables the right work, at the right time, in the right way.
The Internal Auditing Handbook
by K. H. PickettThe first edition of The Internal Auditing Handbook received wide acclaim from readers and became established as one of the definitive publications on internal auditing. The second edition was released soon after to reflect the rapid progress of the internal audit profession. There have been a number of significant changes in the practice of internal auditing since publication of the second edition and this revised third edition reflects those changes. The third edition of The Internal Auditing Handbook retains all the detailed material that formed the basis of the second edition and has been updated to reflect the Institute of Internal Auditor's (IIA) International Standards for the Professional Practice of Internal Auditing. Each chapter has a section on new developments to reflect changes that have occurred over the last few years. The key role of auditors in reviewing corporate governance and risk management is discussed in conjunction with the elevation of the status of the chief audit executive and heightened expectations from boards and audit committees. Another new feature is a series of multi-choice questions that have been developed and included at the end of each chapter.This edition of The Internal Auditing Handbook will prove to be an indispensable reference for both new and experienced auditors, as well as business managers, members of audit committees, control and compliance teams, and all those who may have an interest in promoting corporate governance.
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.