Download Fraud Risk Checklist: A Guide for Assessing the Risk of by Gary A. Rubin, Financial Executives Research Foundation PDF

By Gary A. Rubin, Financial Executives Research Foundation

The aim of this list is to supply either the board of administrators and administration with a sequence of inquiries to ask which can assist in assessing the chance of fraud. It additionally offers a potential constitution for administration to exploit in documenting its concept technique and conclusions

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Extra info for Fraud Risk Checklist: A Guide for Assessing the Risk of Internal Fraud

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However, it is not necessarily related to esophageal contractions and may reflect abnormalities in the sensory pathway, similar to what has been described in patients with spastic motility disorders. Heartburn is indistinguishable from that in patients with established gastroesophageal reflux disease (GERD), including a response to antacids. In fact, this symptom has resulted in a mistaken diagnosis of GERD for several years in some patients with achalasia. Whether this is caused by lactic acid production as a result of bacterial breakdown of retained food or a true acid reflux is not clear.

Yes. All disease has a psychological element; illness is interpreted according to personality and previous experiences. This maxim appears to be particularly true for UCP. Psychological abnormalities have been documented in 34% to 59% of patients with UCP and are present in all of the causes described previously. Psychiatric diagnoses are probably most prevalent in patients with esophageal motility abnormalities (84% in one study). Psychological factors, therefore, must be considered in the management of patients with UCP, including the possibility of panic attacks.

Mayberry JF. Epidemiology and demographics of achalasia. Gastrointest Endosc Clin N Am 2001;11:235–48. 14. Park W, Vaezi MF. Etiology and pathogenesis of achalasia: The current understanding. Am J Gastroenterol 2005;100:1404–14. 15. Parkman HP, Reynolds JC, Ouyang A, et al. Pneumatic dilation or esophagomyotomy treatment for idiopathic achalasia: Clinical outcomes and cost analysis. Dig Dis Sci 1993;38:75–85. 16. Pasricha PJ, Rai R, Ravich WJ, et al. Botulinum toxin for achalasia: Long-term follow-up and predictors of outcome.

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