Spring 2012 issue of Horizons

Features – continued

Do the HR and hiring policies include the following (where permitted by law)? • Past employment verification • Criminal and civil background checks • Credit checks • Drug screening • Education verification • Reference checks Are employee support programs in place to assist employees struggling with addictions, mental/ emotional health, family or financial problems? Are employees aware of the existence of support programs? Is an open-door policy in place that allows employees to speak freely about pressures? Is it done in a timely manner enabling management the opportunity to alleviate such pressures before they become acute?

• Has the organization established, implemented and tested a process for oversight of fraud risks by the board of directors or others charged with governance (e.g., the audit committee)? Are fraud risk assessments performed regularly to proactively indentify and reduce the company’s vulnerabilities to internal and external fraud? Are strong anti-fraud controls in place and operating effectively, including the following? • Proper segregation of duties

• Use of authorizations such as passwords • Restriction of data to a need to use basis

• Periodic job rotations • Mandatory vacations

Does the internal audit department have sufficient resources and authority to operate effectively and without excessive influence from senior management?

Are anonymous surveys conducted to assess employee morale and awareness of potential fraud?

RubinBrown’s Assurance Services Group Your company will benefit from our highly trained professionals with experience in many industries. We utilize our renowned Business Performance Analysis (BPA) to bring value-added ideas and feedback while performing attest services.

Fred Kostecki, CPA - St. Louis Partner-In-Charge Assurance Services Group fred.kostecki@rubinbrown.com 314.290.3398

Todd Pleimann, CPA - Kansas City

Managing Partner, Kansas City Office todd.pleimann@rubinbrown.com 913.499.4411

Bert R. Bondi, CPA - Denver Partner Assurance Services Group bert.bondi@rubinbrown.com 303.952.1213

Tom Zetlmeisl, CPA, CPE, CFF - St. Louis Partner Business Advisory Services Group tom.zetlmeisl@rubinbrown.com 314.290.3395

Raise Your Expectations

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