Won’t get fooled again: The who, what, and why of fraud
An accounting professor, speaker, author, and documentarian explains why some types of fraud perpetrators are viewed differently than others in this podcast episode with transcript.
Forensic Services
Auditing best practices: What academic fraud research reveals
Complying with AU-C Section 240, Consideration of Fraud in a Financial Statement Audit, when conducting financial statement audits challenges practitioners’ professional skills and knowledge regarding identification, assessment, and response to fraud risks. Academic research reveals best practices for enhancing fraud-related financial audit performance.
Elder financial abuse: A true cautionary tale
CPAs providing services to elderly individuals play a role in protecting their clients from financial exploitation.
Fraud risk applies to all CPA firm services
Regardless of the services they provide, CPAs can face professional liability claims asserting that they failed to detect a theft or fraud at a client organization.
What’s your fraud IQ?
Can you spot the red flags of an invoice scam? Test your knowledge in this month’s quiz.
Using Benford’s Law to reveal journal entry irregularities
Benford’s Law can help uncover indicators of fraud — and anomalies that arise from legitimate business practices.
Fraud is suspected: Now what?
Follow these do’s and don’ts for auditors when potential wrongdoing surfaces.
Pique students’ interest in the profession with forensic accounting
A promising career option provides exciting real-world context for accounting studies.
From the archives: Lessons learned after a multibillion-dollar fraud
Aaron Beam, the former CFO at HealthSouth, discusses his tenure at the company and offers advice for professionals about fraud in this podcast episode with transcript from a 2018 conversation.
4 tactics for effective money-laundering compliance
Guarding against money laundering is becoming increasingly challenging. These tips can help.
What’s your fraud IQ?
This month: Test your knowledge of the warning signs of investment scams.
How to keep Ukraine donations safe from fraudsters
Taking the time to research charities can help donors make certain that their donations are being used for the intended purpose.
What’s your fraud IQ?
See how much you know about these red flags.
Mitigating the new fraud realities
A report from the Anti-Fraud Collaboration explores SEC findings to highlight the causes of fraud — and how finance professionals can stop it.
Quiz: Check your knowledge of fraud considerations in an audit
How familiar are you with AU-C Section 240, which describes an auditor’s responsibilities relating to fraud in an audit of financial statements? Take this quiz to test what you know.
Helping clients build a cyberattack recovery plan
CPAs can play critical roles in helping companies plan their recovery from online attacks.
Diving deeper into smaller frauds due to COVID-19
The coronavirus pandemic has created special challenges for practitioners to consider related to fraud. In the current environment, smaller instances of fraud, many times immaterial to an audit, are now becoming significant and need additional attention.
Lessons in career and business development during times of disruption
Forensic accounting and valuation professionals offer advice on how to leverage career and business development at a time of uncertainty.
When seniors are targeted in schemes
Practitioners need to understand elder fraud and what to do when they find it.
What organizations need to know about unemployment fraud
Employers should be alert for fake claims amid a boom in fraudulent schemes.
