Forensic Accounting Tools In the Audit Process with Case Studies

Article:  ...may be useful in the audit process to aid in the detection of material financial statement fraud. Learn More
Published on May 07, 2010

Appendix to SAS No. 99, Fraud Risk Factors

Executive Summary:  ...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...
Published on January 09, 2013

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

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

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

AICPA Business Valuation Webcast Series

Overview:  This archived AICPA webcast series provides you with introductory knowledge on the core competencies of business valuation.
Published on May 08, 2013

AICPA Valuation Standard and Implementation Resources

Toolkit:  The AICPA developed this Toolkit to provide CPAs with guidance in determining whether SSVS No. 1 compliance is required. Within the Toolkit, one will find implementation guides and checklists, responses to member posed questions, glossaries, illustrations, presentations, and more.
Published on March 22, 2012

Statement on Standards for Consulting Services No. 1

Professional Standards:  The AICPA Code of Professional Conduct applies to all services rendered by AICPA members. Certain sections of the Code of Professional Conduct have particular applicability to the practice of business valuation and litigation services.
Published on February 11, 2011

Fraud in Other Words Professional Jargon and Uncensored Street Slang

Article:  Baksheesh, bicheiro, channel stuffing. Are you familiar with this fraud jargon? Learn More>>
Published on May 07, 2010

John D. Gill

Guide:  Cross-examination comes in all lengths and sorts, but should never be undertaken flippantly. Experts may have to defend their credentials and their means of employment as well as their official opinions. Sometimes they have to face off with themselves.
Published on May 04, 2010

Tracing Assets

Guide:  This selection from the ACFE course manual on fraud investigation details a variety of on- and off-book schemes used to hide funds, and recommends the items and records the CPA needs to test and look out for.
Published on May 04, 2010

Financial Forensic Accounting Education Series

CPE:  This series is presented at an intermediate level based on the CFF Body of Knowledge and is intended for accountants interested in the forensic accounting.
Published on May 08, 2013

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

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 fraud; (3) how to deter management override
Published on May 05, 2010