Article: This section includes the final report on the Forensic Services, Audits, and Corporate Governance: Bridging the Gap
Published on March 04, 2013

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...
Published on September 14, 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 May 27, 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...
Published on May 10, 2011

Audimation Services, Inc. Member Discount

Tools: The AICPA has teamed up with Audimation Services to offer a 10% discount off its currently published price of IDEA products to our AICPA IT and FVS Section members.
Published on February 14, 2013

Internal Controls and Fraud Proofing

Guide: 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 January 09, 2013

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

From the Federal Trade Commission Press Release FACTA Disposal Rule Goes into Effect June 1

Federal Law: Beginning June 1, 2005, a new federal rule will require businesses and individuals to take appropriate measures to dispose of sensitive information derived from consumer reports
Published on February 11, 2011

Litigation

Overview: Access tools, non-authoritative guidance, and other resources to help the CPA forensic practitioner with the litigation process and engagements.
Published on January 07, 2013

A Framework for Detecting Financial Statement Fraud

Framework: Using this four-step process you will identify financial statement fraud exposures, understand the kind of symptoms the fraud exposures exhibit, learn to use appropriate analyses to find relevant symptoms, as well as determine whether the symptoms actually relate to a fraud scheme or to another problem.
Published on April 20, 2011

Accounting Ethical Problems at Sigma Industries

Case Study: The AICPA held a conference on January 31, 2006, entitled Fraud . . . Can Audit Committees Really Make A Difference?. The one-day event focused on: (1) the audit committee's responsibilities under SOX; (2) internal controls and how they alone cannot prevent management...
Published on May 05, 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 May 07, 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 February 11, 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 January 09, 2013

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Employee Benefit Plans: Audit and Accounting Guide

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Investment Companies - Audit and Accounting Guide

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