Smart Stops On the Web


Search no further than the AICPA’s offering of antifraud and forensic accounting resources. Click “Tools and Aids” to download Managing the Business Risk of Fraud: A Practical Guide, which outlines principles for establishing effective fraud risk management. The paper was released jointly by the AICPA, the Association of Certified Fraud Examiners and The Institute of Internal Auditors (see “Highlights,” page 16). The site also offers fraud detection and prevention tips, including an “Indicia of Fraud” checklist and case studies. There’s also information on the newly created Certified in Financial Forensics (CFF) credential (see “News Digest,” Aug. 08, page 30) and upcoming Web seminars.

Think of the most outrageous business fraud scheme you’ve ever heard of— you’re likely to find it, plus hundreds of other white-collar crime cases—at this site from the FBI. Look under “Don’t Be Cheated” for a fraud awareness test or click on “Know Your Frauds” for access to the FBI’s analysis of common fraud schemes, including the prime bank note scheme, telemarketing fraud and up-and-coming Internet scams. CPAs and financial professionals can access details on options backdating, securities scams and investment fraud under “Interesting Cases” or learn about the FBI’s major programs involving corporate, hedge fund and bankruptcy fraud.

Jim Kaplan, a government auditor and author of The Auditor’s Guide to Internet Resources, 2nd Edition, hosts this Internet portal for auditors, which provides fraud policies, procedures, codes of ethics and articles on a range of topics, including internal auditing, fraud risk mitigation and preventing embezzlement. The site also features a newsfeed, piping in daily fraud news from around the world.


This blog’s author asks, “Is your firm healthy on the inside?” To help you answer that question with an overwhelming “yes,” Rita Keller, a consultant, speaker and author of “Make the Most of Mentoring” (JofA, Aug. 08, page 76), offers her practical ideas and lessons learned. The blog, “Possibilities for CPA Firm Leaders,” covers Keller’s experience in firm management, human resources, marketing and technology— she is COO of Brady Ware, a CPA and consulting firm in Ohio and Indiana. There are tips on client service, retreats and marketing, as well as succession planning and training.

This Smart Stop gets to the bottom line on how to “green” your business, providing news, feature articles and tips for environmentally friendly business operations, as well as links to technical assistance, recognition programs and government agencies. The site also features columns, such as “Do Food Miles Matter?” and “Reframing Global Warming Across the Political Spectrum,” and podcasts—just click “GreenBiz Radio.” Sign up for a free weekly e-newsletter, GreenBuzz, or visit its sister sites, and

Think of this site as a matchmaker for investors and the entrepreneurs in need of their dollars. Startup or existing businesses post their capital needs or business ideas and market themselves by text description, pictures and streaming video. Investors can search for business opportunities by industry, capital amount and location. Registration for business owners and investors is free, and the site allows potential investors to directly contact registered entrepreneurs via e-mail.

Dive into the inner workings of the Private Company Financial Reporting Committee (PCFRC) at this Smart Stop for CPAs working at or with privately held companies. Led by Judith O’Dell (see “Driving Change,” JofA, Jan. 08, page 36), the committee provides recommendations to FASB on ways to improve standard setting for privately held businesses. From the home page, you can access the committee’s meeting materials and highlights or register for an upcoming meeting. The site also offers access to the committee’s recommendations and comment letters to FASB, as well as the statuses of past recommendations.

—Megan Pinkston


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Keeping you informed and prepared amid the coronavirus crisis

We’re gathering the latest news stories along with relevant columns, tips, podcasts, and videos on this page, along with curated items from our archives to help with uncertainty and disruption.