Above the Law An Executives Double Standard
Case Study:
...president of Brazos Manufacturing couldn't wait to charge out another bottle of wine or treat his family to another fancy dinner on the company's tab . . . and the ethics officer didn't seem to mind. What's the best course of action for the controller who uncovers
Published on May 05, 2011
FVS Web Resources Guide
Toolkit:
This page provides a list of websites relevant to the forensic and valuation professional that provides resources in the areas of research and analysis, regulatory provisions, and periodicals.
Published on June 28, 2011
Jeffrey Marshall
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 05, 2010
Summary of the Provisions of the Sarbanes-Oxley Act of 2002
Executive Summary:
The following summaries describe key provisions of the Sarbanes-Oxley Act.
Published on September 19, 2012
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
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
Identifying Vulnerability to Fraud Among Managers and Directors
Checklist:
These checklists will help you ask the right questions to see if risk factors are present among the management or board of directors of an organization.
Published on May 04, 2010
Identifying Vulnerability to Fraud Among Managers and Directors
Guide:
These checklists will help you ask the right questions to see if risk factors are present among the management or board of directors of an organization.
Published on May 07, 2010
ABV Frequently Asked Questions
FAQ:
Do I have to meet the experience requirements before taking the ABV examination? Do I need an active license to practice public accounting to become an ABV? If I am no longer a member of the AICPA, can I still use the ABV credential? How do I
Published on March 24, 2011
Loose Controls at an NPO
Case Study:
Senior accountant George Shaw finds evidence of poor internal controls and, ultimately, fraud, at a family of not-for-profits. In order to solve all of the problems with the organization's books, he ends up joining the staff.
Published on January 09, 2013
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
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 January 09, 2013
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