The Sarbanes-Oxley Act

Presentation :  Learn about key provisions of the Sarbanes-Oxley Act.
Published on December 16, 2011

Managing the Business Risk of Fraud

Guide :  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 June 22, 2011

Managing the Business Risk of Fraud A Practical Guide

Guide :  Recommendations on ways in which boards, senior management, and internal auditors can fight fraud in their organization. Includes examples of key program components and resources to help develop a fraud risk management program.
Published on June 22, 2011

Steps in a Civil Litigation Matter Legal Pleadings and Claim for Relief

Article :  Read this overview to gain an understanding of the role of the CPA in the pre-trial process.
Published on May 27, 2011

Rising Sun Construction Company

Case Study :  When Jerry Blank, the Rising Sun Construction's business development officer, begins a successful networking effort in Japan, questions are raised about whether his efforts are ethically - and legally - sound.
Published on May 27, 2011

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 May 27, 2011

Manager Persuades Employees to Unknowingly Allow Embezzlement

Case Study :  Although computer systems and networks come with built-in controls, such as segregation of duties, they can never replace honest management. In this case, a manager under financial pressure used his influence over his employees to bypass the system controls.
Published on May 27, 2011

Fraud Prevention

Guidance :  The CPA alone cannot prevent fraud. However, the CPA can be instrumental in helping to assemble the resources of the various departments within a company and work with directors, management, employees, and others to institute anti-fraud programs.
Published on May 10, 2011

Forensic Accounting Procedures in the Audit Process

Article :  Here you'll find 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 May 10, 2011

Financial Analysis and Other Suggested Examination Methods

Article :  Financial analysis, both horizontal, and vertical can be used to help identify the existence or concealment of fraud.
Published on May 10, 2011