Fraud

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.

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.

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.

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.

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.

Fraud

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

What’s your fraud IQ?

How well do you know how to prevent, detect, and respond to data breaches? Find out in this month’s Fraud IQ quiz.

SPONSORED REPORT

Why cybercriminals are targeting CPAs

This free report expands on the most commonly found scams, why education and specialized IT knowledge help to lessen security vulnerabilities, and why every firm should plan carefully for how it would respond to a breach.

PODCAST

How tax reform — and Excel — are changing the CPA Exam

Mike Decker, the vice president of examinations at the AICPA, discusses changes being made to the exam as a result of tax reform — and about how Excel will now be available for use on the test.