U.K. Bribery Act - A Primer

Article :  This article is intended as a primer on the U.K. Bribery Act and its impact on U.S. business organizations, clients and CPAs.
Published on March 07, 2012

Fraud Prevention, Detection and Response

Overview :  Developing an understanding of the various factors that contribute to the risk of fraud is only the first step in a fraud prevention strategy. Following this, it is necessary to implement policies that will help to reduce the threat.
Published on March 06, 2012

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

Detecting Counterfeits

Article :  Counterfeiting has gone hi-tech. So how's a forensic examiner to know?
Published on May 10, 2011

Appendix to SAS No. 99, Fraud Risk Factors

Executive Summary :  This appendix excerpt contains examples of risk factors discussed in paragraphs 31 through 33 of the Statement on Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit. Separately presented are examples relating to the two types of fraud relevant to the auditor's consideration-that is, fraudulent financial reporting
Published on May 05, 2011

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?
Published on May 05, 2011