Learn how lapses in segregation of duties contributed to two major embezzlement cases highlighted in the latest Eye on Fraud report. This podcast episode breaks down how internal control gaps emerge — and what organizations can do to strengthen oversight and reduce fraud risk.
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Forensic services
Fraud and technology: How to handle the double-edged sword
As audit committees get down to business, they face risks related to technology but also can empower their organizations to use technology as a tool to fight fraud.
Writing an effective AI prompt for an audit
Explore AI in audit, SQMS documentation strategies, and fraud prevention insights from the November 2025 A&A Focus webcast for accounting professionals.
IRS warns taxpayers: Social media advice can lead to costly penalties
Misleading posts about credits like the fuel tax credit are landing taxpayers in trouble — with fines up to $5,000 for frivolous returns.
Dealing with natural disasters: How to avoid fraudulent activities
More than one-third of Americans have been the victim of fraudulent activities after being personally or professionally affected by a natural disaster, according to a Harris Poll conducted on behalf of the AICPA.
Mitigate or exacerbate fraud risk? Culture’s critical role
A forensic accountant details the drivers of strong culture and red flags that might indicate an organization having weak culture. Listen to the podcast episode or read the Q&A.
A&A Focus recap: New fraud exposure draft, building AI trust, and a not-for-profit update
The July webcast explored proposed revisions to the fraud auditing standard, evolving frameworks for AI assurance, and recent developments affecting not-for-profit financial reporting.
Lessons from a CPA whose firm delivered a ‘textbook response’ to data breach
The owner of a CPA firm in Texas told attendees at an AICPA & CIMA ENGAGE 25 session on data security that the breach was one of the hardest things she had experienced in her career, yet she came out of it with clients still viewing her positively.
How CPAs can combat the rising threat of deepfake fraud
Faked, live video and audio of executives can fool employees and cost companies millions, but accountants can take steps to mitigate the risk.
Evaluating fraud risks related to revenue recognition
Gain industry-specific and general insights for auditors related to identifying and assessing risks of material misstatement.
Financial tracing: Show me the money
A forensic accounting expert details types of financial tracing and explains why human skills remain important even as technology speeds up some tasks. Listen to the podcast episode or read the Q&A.
Phish, smish, and spear phish: IRS releases 2025’s Dirty Dozen
The annual list, which began in 2002, lists 12 ways scammers try to gain confidential information from tax professionals or trick taxpayers.
Fraudsters get $47 million from practitioner priority service line scheme
The losses occurred over an eight-month period ending in April, according to a report from the Treasury Inspector General for Tax Administration.
FinCEN offers storm and terrorist attack relief for FBAR filings
The Financial Crimes Enforcement Network extended filing deadlines for reports of foreign bank and financial accounts (FBAR) for people in federally declared disaster areas of five storms. It also is delaying the filing deadline for people affected by terrorist attacks in Israel.
AICPA joins coalition to fight intensifying tax scams, schemes
The Coalition Against Scam and Scheme Threats (CASST), convened at the request of IRS Commissioner Danny Werfel, will work toward having new protections in place by the 2025 filing season.
How auditors can apply a forensic-like approach to fraud
Professionals with forensic and fraud expertise share techniques auditors can use when completing AU-C Section 240 requirements.
Tracking the top trends in fraud
Leading forensic accountants share their insights on the schemes most likely to affect CPAs and their clients.
AI and fraud: What CPAs should know
Artificial intelligence technology can be misused for fraud, but it is also a tool accountants can use to detect fraud. Find out how to manage AI-generated fraud risks.
The auditor’s approach to fraud: Enhanced with forensics
Professionals with forensic and fraud expertise share techniques auditors can use when completing AU-C Section 240 requirements.
A refresher on fraud and the responsibility for its detection
Reviewing the accountant’s responsibilities for fraud when
performing an assurance engagement.
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