Part I provides guidance the reader needs to assume a role in the design, implementation, evaluation and maintenance of a sound internal control structure. Part II explains why fraud occurs and how recognize and respond to it. It provides credible guidance from leading professional organizations to help the reader develop effective anti-fraud strategies. It contains case studies that demonstrate real life problems, checklists that evaluate the strength of fraud prevention and detection system, as well as a sample code of ethics, a fraud policy template, and an outline of fraud response plan.
Christina Liu, CPA, MSA, has extensive experiences in auditing and accounting fields with different industries including public accounting, state governments, nonprofit organizations, and telecommunication. She earned MSA and BS degrees from American University in Washington, D.C. She gained her public accounting experience with KPMG and held internal auditor positions with several government agencies and private companies. She has authored numerous continuing professional education courses for certified public accountants (CPA).