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.
Fraud
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.
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.
How audit committees can help deter fraud
The audit committee plays a pivotal role in helping to stop or reverse the rise in reported fraud incidents.
Anti-fraud controls cut significantly into losses, new report finds
Fraud costs the typical organization about 5% of revenues in a given year, according to a study released by the Association of Certified Fraud Examiners.
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.
Tax ID theft victims may obtain copies of fraudulent returns
In a change of policy, the IRS announced procedures for victims of tax ID theft or their authorized representative to request copies of bogus returns filed by identity thieves.
