What's your fraud IQ?

How well do you know how to develop an employee handbook that lays the foundation for effective fraud-reduction efforts? Test your knowledge in this month’s quiz.

Andrew Mintzer, CPA/CFF, CGMA

Andrew Mintzer, CPA/CFF, CGMA, a principal in the forensic and financial accounting services group at Hemming Morse LLP in Los Angeles, says auditors may detect material misstatements caused by fraud if they keep asking questions when they find that things don’t look right.

What's your fraud IQ?

All organizations issue payments for expenditures, whether inventory purchases, repairs and maintenance expenses, utilities, or contract services. How well do you know the warning signs and preventive strategies for check and electronic payment tampering? Test your knowledge in this month’s interactive quiz.

What’s your fraud IQ?

How well do you know the characteristics and red flags for travel and entertainment (T&E) expense reimbursement fraud? Test your knowledge in this month’s Fraud IQ quiz.

Highlights of fraud research

This review of recent fraud research covers such topics as auditor skepticism toward earnings reports, the effect of lawsuits on audit quality, the influence of incentives on whistleblowing, and more.

CPAs: Criminal-pursuing agents

For most CPAs, a lunch with clients is hardly a life-threatening experience. It’s different when you’re an undercover FBI agent posing as an accountant whose clients are mob bosses.

Forensic interviews: Plan to succeed

Knowing whom to question and how to go about it in a fraud investigation can save money and time. This article shows how to make the most of interviewing in fraud engagements.

What’s your fraud IQ?

How well do you know the types of schemes perpetrated by scammers and con artists? Test your knowledge in this month’s Fraud IQ quiz.

What's your fraud IQ?

Organizations seeking to prevent and detect fraud can greatly boost their chances of success by instituting a strong ethics program. How can you develop and deploy a good ethics program? What are the characteristics of an ethical work environment? Test your knowledge in this month’s Fraud IQ quiz.

Monitoring fraud risks in the supply chain

Mark Pearson, who works in supply chain forensics for Deloitte, explains how companies can probe one of the top risks—third-party expense categories—and avoid overpaying.


There is no way to guarantee that an organization will not experience financial reporting fraud. But research shows that fraud-resistant organizations share three traits: A tone at the top that encourages an ethical culture. The presence of skepticism. Engagement of all participants in the financial reporting supply chain. That’s according


Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.


News quiz: Retirement planning, tax practice, and fraud risk

Recent reports focused on a survey that gauges the worries about retirement among CPA financial planners’ clients, a suit that affects tax practitioners, and a guide that offers advice on fraud risk. See how much you know with this short quiz.


Bolster your data defenses

As you weather the dog days of summer, it’s a good time to make sure your cybersecurity structure can stand up to the heat of external and internal threats. Here are six steps to help shore up your systems.