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
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
FVS Practice Aid 06-3 Analyzing Financial Ratios
Practice Aid:
Illustration of the use of financial ratio analysis techniques in a comparative analysis of a client organization with other appropriate organizations. Practitioners can draw upon this document in diverse engagement situations as a representation
Published on August 09, 2010
FVS Practice Aid 06-2 Preparing Financial Models
Practice Aid:
Illustration of the use of financial ratio analysis techniques in a comparative analysis of a client organization with other appropriate organizations
Published on April 16, 2013
McNulty Memorandum
Guidance:
DOJ has issued a significantly adjusted memorandum this month (the McNulty Memorandum) to give guidance on prosecuting corporations in areas such as white-collar crime and fraud.
Published on January 31, 2010
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
Damages
Overview:
CPAs can help their clients treat intellectual property as the economic cornerstone of a sound business strategy; enhancing profits while avoiding some all-too-common pitfalls along the way.
Published on January 07, 2013
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
AICPA Comment on Proposed Changes to the 2014-15 Edition of USPAP
Comment Letter:
...Foundation on the proposed changes to 2014-2015 USPAP. Although AICPA members are not required to abide by USPAP, a significant number of AICPA members are members of other organizations which do follow USPAP
Published on July 20, 2012
Financial Gatekeepers
Article:
Barry C. Melancon, President of AICPA, stated in a recent interview that fraud detection and protection of the public interest are important components of the mission of CPAs as they help businesses succeed.
Published on April 20, 2011
Risk Management Checklist
Checklist:
This checklist is a general guide for CPAs designed to help assess and manage the risk of fraud. It has been updated to encompass the guidance contained in Statement on Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit.
Published on May 14, 2010
Controls for Preventing and Detecting Computer Crime
Guide:
It would be nice to assume that everyone associated with a business is honest. Of course, that assumption is not viable. People will commit crimes for many reasons, some of which are rational, others of which may make no sense to the observer.
Published on February 07, 2013
Legal Bases for Fraud Allegations and Related CPA Services
Article:
Legal regulations attempt to curtail fraud through fines, penalties and prohibitions. But with the rapid pace of technology advances how does one keep up? Learn More >>
Published on May 07, 2010
Understanding and Supporting Discounts for Lack of Marketability
Article:
A discount from net asset value is commonly applied in the valuation of real estate, investment companies, holding companies, and oil and gas interests.
Published on December 29, 2010
IRS Revises Procedures Regarding Valuation Penalty, Consistent with AICPA Recommendations
Article:
The IRS has revised its procedures and related letter regarding the assertion of an IRC Section 6695A penalty for substantial and gross valuation misstatements. This action will provide a more equitable treatment for our members providing valuation services.
Published on January 12, 2011