Round numbers: A fingerprint of fraud
This article explains how CPAs can find round numbers in large data sets and when those numbers should raise concerns about possible fraud.
Fraud
Report finds big fraud problems for small businesses
Occupational fraud continues to siphon staggering amounts of money from businesses worldwide, with smaller organizations being hit particularly hard.
Watch out for these fraud red flags
Howard Silverstone, a CPA who is a director at Forensic Resolutions Inc., shares some great stories about fraud — and explains the red flags that they help illustrate.
How to help clients avoid post-disaster donation fraud
CPAs can help their clients avoid falling victim to fraud ensuring donations are made to legitimate 501(c)(3) organizations.
Ways to stop elder financial abuse before it starts
This article looks at common schemes and ways CPAs can help their clients avoid becoming victims.
Fraud and fraudsters: A quick guide for CPAs
For all their sophistication, fraudsters have timeless motivations. This article shows how to know the profile and pursue bad actors.
Why the SEC says 'paid-to-click' arrangements may be scams
The SEC issued an investor alert warning of the dangers of “paid-to-click” scams perpetrated by fraudsters on the internet.
What’s your fraud IQ?
Do you know how fraud investigations work? Do you understand the scope, language, and purpose of such engagements? Test your knowledge in this month’s quiz.
What's your fraud IQ?
How much do you know about the foundational principles of an effective fraud risk management program? Test your knowledge in this month’s 5-question quiz.
Improving fraud controls in complex accounting areas
Recommendations are made for accounting policies and ICFR.
Do you really know where the money’s going?
Here are seven steps small and medium-size companies can take to prevent fraud in the procurement-to-pay process.
Using Excel and Benford’s Law to detect fraud
This Technology Workshop shows how to use Microsoft Excel to determine whether the numbers in a data set follow Benford’s curve or point to possible malfeasance.
How to improve fraud controls in complex accounting areas
It stands to reason that accounting areas that are highly subjective and complex also are prone to fraud, errors, and breakdowns in internal controls.
U.S. anti-money laundering regulations well-developed, analysis finds
U.S. anti-money laundering regulations are well-developed, and domestic coordination to prevent money laundering and terrorist financing is sophisticated and has improved over the past 10 years.
What’s your fraud IQ?
Do you know what steps your organization should take to guard against bribery and corruption schemes? Test your knowledge in this month’s Fraud IQ quiz.
Boost the bottom line with accounts payable best practices
These tips can help reduce risk and the amount spent on accounts payable functions.
How to stop expense reimbursement fraud
Small and midsize companies can use these four ways to detect or prevent this fraud.
Fraud risk management guidance updated by COSO
Developing a transparent anti-fraud culture and conducting periodic risk assessments are important steps for organizations in deterring fraud.
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.
Money laundering: Combating a global threat
International efforts to deter financial crime rely on CPAs to be vigilant and perform critical roles.
