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    Managing the Business Risk of Fraud A Practical Guide

    Guide Credible guidance defining principles and theories for fraud risk management and describing how organizations of various sizes and types can establish their own fraud risk management program. Includes examples of key program components and resources that organizations...
    Published on May 03, 2013

    Foreign Corrupt Practices Act

    Primer History and background on the US Foreign Corrupt Practices Act (FCPA) enacted in 1977 and revised in 1988. Information also includes why Audit Committees should be concerned and what the should consider doing.
    Published on February 07, 2010

    Management Override of Internal Controls The Achilles Heel of Fraud Prevention

    Article The purpose of this document is to offer guidance to audit committees in addressing the risk of fraud through management override of internal control over financial reporting. By effectively overseeing management and addressing the risk of management override, audit committees increase the likelihood of preventing, deterring, and...
    Published on March 16, 2010

    Managing the Business Risk of Fraud - A Practical Guide PDF

    Brochure ...personnel at all levels of the organization — including every level of management, staff, and internal auditors, as well as the organization’s external auditors — have responsibility for dealing with fraud risk. Particularly, they are expected to explain how the organization is responding to heightened
    Published on May 13, 2013

    Managment Override of Internal Controls

    Article Management override of internal controls is the Achilles" heel of fraud prevention. The purpose of this document is to offer guidance to audit committees in addressing the risk of fraud through management override of internal control over financial reporting. By...
    Published on April 23, 2010

    Gartner, Gerald - Commack, NY

    Disciplinary Actions Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Gartner’s AICPA membership was terminated, effective May 24, 2011.
    Published on July 06, 2011

    Whitsell, Bradley D. - Sioux Falls, SD

    Disciplinary Actions Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Whitsell’s AICPA membership was terminated
    Published on April 12, 2012

    LaSaracina,Felix R. - Norwich, CT

    Disciplinary Actions Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. LaSaracina’s AICPA membership was terminated, effective April 11, 2012, because of a final judgment of conviction for crimes punishable by imprisonment for more than one year.
    Published on July 03, 2012

    Sanders, Berta M. - Hialeah Gardens, FL

    Disciplinary Actions Under the automatic disciplinary provisions of the Institute’s bylaws, Ms. Sanders’ AICPA membership was terminated, effective June 20, 2011.
    Published on October 04, 2011

    Ritchie, Gregg W. - Beverly Hills, CA

    Disciplinary Actions Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Ritchie’s AICPA membership was terminated, effective June 4, 2012, following revocation of his CPA certificate by the California Board of Accountancy.
    Published on October 10, 2012

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