Fraud Prevention, Detection & Response

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Fraud Prevention, Detection and Response

This section provides information for fraud-related engagements, including indicia of fraud, internal control analysis, evidence gathering, analytical and investigative techniques, financial analysis, legal basis for fraud allegations, tracing assets, computer forensic procedures and methods, interviewing skills, case studies and other guidance.


Regulatory Insights

	Summary of SAS No. 99 Appendix to SAS No. 99, Fraud Risk Factors Summary of the Provisions of the Sarbanes-Oxley Act of 2002 FRCP 702 and the Testifying Expert Protection for Employees of Publicly Traded Companies Who Provide Evidence of Fraud

Summary of SAS No. 99


Non-Authoritative Guidance

	White Collar Crime Interviews Summary How to Organize a Forensic Accounting Investigation Managing the Business Risk of Fraud: A Practical Guide Deterring and Detecting Financial Reporting Fraud A Platform for Action Working Through the Practical Implications of the Amended Federal Rules of Civil Procedure Tracing Assets Quick Reference Guide Top Asset Misappropriation Schemes FVS Practice Aid 07-1: Forensic Accounting: Fraud Investigations FVS Special Report: Forensic Procedures and Specialists - Useful Tools and Techniques


Other Resources

	Steps in a Civil Litigation Matter Legal Pleadings and Claim for Relief Fraud Prevention Financial Analysis and Other Suggested Examination Methods Attorney Work Product Internal Controls and Fraud Proofing Other Fraud Schemes Planning the Investigation Controls for Preventing and Detecting Computer Crime Charging the Defendant in the Courtroom Deterring and Detecting Financial Reporting Fraud A Platform for Action Cybersecurity Be Prepared for Modern Day IT Threats


Tools

	Identifying Vulnerability to Fraud Among Managers and Directors A Framework for Detecting Financial Statement Fraud Risk Management Checklist Fraud Prevention, Detection Investigation Competency Model Sample Fraud Policy


Case Studies

	Rising Sun Construction Company Manager Persuades Employees to Unknowingly Allow Embezzlement Loose Controls at an NPO Above the Law An Executives Double Standard Accounting Ethical Problems at Sigma Industries