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
Practice Management Resource Overview
Overview:
Practitioners engaged in forensic and valuation services need to effectively market, manage and grow their practices. The Practice Management resource section provides useful information to start and develop a successful practice.
Published on May 08, 2013
Considering Internal Controls
Article:
Strong internal control is probably the most important deterrent to fraud. An investigator examines the internal controls in place to check for weaknesses in the system and then looks for these symptoms...
Published on May 05, 2010
Forensic and Valuation CPE & Events
Overview:
FVS Section members, including CFF and ABV credential holders, can choose from live, web-based, and self-study education to obtain CPE, increasing their knowledge base.
Published on May 08, 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
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
Forensic Services Audits and Corporate Governance Bridging the Gap The Final Report
Article:
This section includes the final report on the Forensic Services, Audits, and Corporate Governance: Bridging the Gap.
Published on March 04, 2013
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 Accounting; (4) The Seven Investigative Techniques; and (5)
Published on May 10, 2011
Guideline Company Analysis
Article:
Describes the guideline public company method of appraisal which is based on the premise that pricing multiples of publicly traded companies can be used as a tool to be applied in valuing the closely held appraisal subject.
Published on December 14, 2010
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