FRCP Rule 26 Comment Letter
Article :
Published on July 06, 2010
Overview of Bankruptcy Services
Article :
CPAs are extremely well qualified to answer the question at the core of most bankruptcy proceedings: Can this business reorganize? Learn More>>
Published on April 12, 2010
Planning the Investigation
Guide :
In beginning an investigative engagement, it's especially important to (1) establish the scenario; (2) identify areas of concern and uncertainty; and (3) define the nature and scope of the investigation. A well-planned investigation maximizes your chances of success.
Published on April 12, 2010
Protect Small Business
Article :
Small businesses—especially those that do not have regular audits—have every reason to worry about fraud. According to a recent report, the per-employee losses from fraud in the smallest businesses are 100 times greater than those at their largest counterparts. Thus, this is an area in which CPAs can be valuable
Published on April 12, 2010
Interviewing Techniques for Investigations and Audits
Article :
People are often anxious to avoid confrontations during investigations or audit interviews, but their anxiety may hinder their effectiveness. Here are steps to improve a professional's abilities to extract important information during interviews.
Published on April 12, 2010
Forensic Accounting Procedures in the Audit Process
Article :
This document provides background information on forensic accounting procedures used in the audit process, and contains sections on: (1) Studies and Surveys on Fraud; (2) A Historical Look at the Audit as it Relates to Fraud; (3) Defining the Practice of Forensic Accounting; (4) The Seven Investigative Techniques; and (5)
Published on April 12, 2010
Qualitative Predictors (Factors That Lead to Fraud)
Article :
This article covers internal work environment and corporate governance, characteristics of a good audit committee, and COSO recommendations for establishing internal controls.
Published on April 12, 2010
Fraud Indicators in Procurement and Other Defense Activities
Article :
The Department of Defense, Office of Inspector General (DoD IG), recently launched a new Internet Web site titled "Fraud Indicators in Procurement and Other Defense Activities". The Web site was developed with the assistance of more than 35 DoD agencies and components, as well as the American Institute of Certified
Published on April 12, 2010
Legal Bases for Fraud Allegations and Related CPA Services
Article :
Legal regulations attempt to curtail fraud through fines, penalties and prohibitions. But with the rapid pace of technology advances how does one keep up? Learn More >>
Published on April 12, 2010
Forensic Accounting Tools In the Audit Process with Case Studies
Article :
This toolkit includes some forensic accounting tools that may be useful in the audit process to aid in the detection of material financial statement fraud. Learn More>>
Published on April 12, 2010