- Appendix C: Sample Fraud Policy - This appendix is about 4 pages long and can be used as the starting point for a business fraud policy.
- Appendix D: Fraud Risk Assessment Framework Example - the example focuses on potential revenue recognition risks for a business. What I like about it is you often read that you should do something like this, but finding a good example of one is hard to find.
- Appendix E: Fraud Risk Exposures - the material notes it is a sample from an anonymous entity and isn't necessarily complete. It is though a solid listing of potential fraud risks.
- Appendix F: Fraud Prevention Scorecard and Appendix G: Fraud Detection Scorecard - concise tests a business can take to see how they are doing on prevention and detection.
80 pages is a lot of material. If you are serious about reducing your fraud risks, this is a good place to start.