As a result of increased scrutiny and the heightened emphasis on internal control, practitioners are providing more internal control-related services to their clients than ever before. This Guide contains the essential tools you need to perform these valuable services, such as critical information, thoroughly updated guidance, and current insights affecting internal control and fraud prevention. Everything you need to assist your clients in fulfilling their responsibility to design and implement programs and controls to prevent, deter, and detect fraud is included. The Guide includes a complete, step-by-step process for evaluating internal control guidance and practice aids for assisting your public company non-audit clients' management in performing and documenting their assessments of internal control over financial reporting in accordance with Section 404 of Sarbanes-Oxley, guidance and practice aids for helping your nonpublic company clients evaluate and improve their system of internal control, and user-friendly matrixes designed to help you identify specific controls for detecting and preventing common fraud schemes and to correlate symptoms of fraud with the potential fraud schemes they may indicate.