Is There Still Fraud

Article:  Based on the Association of Certified Fraud Examiners (ACFE) 2008 Report to the Nation on Occupational Fraud & Abuse, is an overview of facts provided within the study pertaining to the existence fraud cases occurring in all...
Published on January 27, 2010

Fraud Risk Management

Article:  Fraud can affect any organization regardless of size, sector or location. The current economic crisis has presented challenging economic circumstances for our companies and our employees, conditions that may increase...
Published on April 23, 2010

The Basics of Fraud Risk Management

Article:  Learn the basics of fraud risk management, including an explanation of fraud, information on combating, prevention, and detection of fraud, plus deterrence and response
Published on April 23, 2010

Internal Controls Just the Start of a Fraud, Waste and Abuse Prevention Program

Article:  ...and government entities have implemented some form of internal controls. If anything, governments preceded for-profit organizations because the single audit act has been in existence since 1984. But fraud still occurs, despite the recent, renewed
Published on March 11, 2010

AICPA Not-for-Profit Audit Committee Toolkit- Fraud (Download)

Toolkit:  This tool is intended to make audit committee members aware of their responsibilities as they undertake this important role. This tool highlights areas of activity that may require additional scrutiny by the audit committee.
Published on July 02, 2010

Government Accountability Briefs- 2009

Article:  Various briefs about government accountability. Featured - Internal controls, CPAs in Government and Suggestions on Weathering the Financial Storm.
Published on January 17, 2013

Balancing Efficient Capital Markets and Investor Protection

Article:  Both the SEC and Treasury face a scale of regulatory change unlike any before. Four months after the passing of the Dodd–Frank Wall Street Reform and Consumer Protection Act (the Act), Treasury Deputy Secretary Neal S. Wolin, and SEC Commissioner Luis A. Aguilar provided insight into reform implementation at National
Published on November 18, 2010

COSO Internal Control- Integrated Framework

Article:  The Committee of Sponsoring Organizations of the Treadway Commission (COSO) is a joint initiative of five private sector organizations and is dedicated to providing thought leadership through the development of frameworks and guidance on enterpri
Published on May 01, 2013

Increasing Government Accountability The Benefits of Tracking Subcontracts

Article:  ...particularly in the area of spending taxpayer dollars. Transparency within the government subcontracting process is important because it decreases the likelihood that contractors will engage in waste and/or fraud
Published on June 27, 2012

Identifying, Measuring & Managing Organizational Risk for Improved Performance

Article:  Risk is an inescapable element of competing in a market economy. Organizations must be able to evaluate many types of risks: political, social, environmental, technological, economic/competitive, and financial and incorporate the results into decisions regarding investments and operations, as well as into the systems used to monitor and evaluate the
Published on September 10, 2012

Codes of Ethics Practice and Conduct

Article:  Many modern businesses have sacrificed the trust, loyalty and commitment of their employees for the sake of efficiency. This guide outlines both the three types of Codes and the four approaches, ranging from self-control to imposed control, that comprise the Corporate Code.
Published on July 29, 2011

Enterprise Risk Management- Business, Industry & Government Members

Article:  The following enterprise risk management links are for financial executives in business, industry and government. 2011 Approach to Successful Enterprise Risk Management Programs The AICPA's Risk M
Published on September 10, 2012

Outstanding CPA in Government 2012 Award Winner, State Level Roger A. Norman, CPA, J.D

Article:  Roger A. Norman, CPA, J.D is the Outstanding CPA in Government 2012 Award winner for the state level.
Published on September 14, 2012

Outstanding CPA in Government 2012 Award Winner, Federal Level John H. Fisher, Ph.D., CPA

Article:  John H. Fisher, Ph.D., CPA is the Outstanding CPA in Government 2012 Award winner for the federal level.
Published on September 14, 2012

Corporate Governance The Role of Internal Control

Article:  Recent extensive study of internal control in business has led to the development of a definition capturing both positive and negative aspects of the issue. While the structure of modern organizations often undermines this control, it has become recognized as an essential component of successful enterprise.
Published on October 26, 2011