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Corruption

Corruption is a fraud scheme in which an employee misuses his or her influence in a business transaction in a way that violates his or her duty to the employer in order to gain a direct or indirect benefit (e.g., schemes involving bribery or conflicts of interest).

Gift a bribe
Auditing Corruption

When is a Gift a Bribe?

When is a gift a bribe? Vendors often give sporting event tickets to clients. Or maybe they take them…

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Bid rigging case
Corruption Fraud

Nonprofit Bid-Rigging and Kickbacks

In this article, we look at a nonprofit bid rigging case. (Some people refer to this as bid rig.) We…

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Bribery in business
Corruption

Bribery in Businesses: How to Lessen

The World Bank estimates that over $1 trillion in bribes are offered each year. Bribery in business is costly….

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Charles Hall

Charles Hall

I am a practicing CPA. I have primarily audited governments, nonprofits, and small businesses for the last forty years.

My sweet spot is governmental and nonprofit fraud prevention. I am the author of (1) Journal Entries Made Easy,  (2) The Little Book of Local Government Fraud Prevention, (3) Preparation of Financial Statements & Compilation Engagements, (4) The Why and How of Auditing, and (5) Audit Risk Assessment Made Easy. I frequently speak at continuing education events.

I consult with CPA firms, assisting them with auditing and accounting issues. Contact Charles

More About Me
  • Books
  • Media
  • Topics
Book: Journal Entries Made Easy, an Introduction to Accounting
Book: The Little Book of Local Government Fraud Prevention
Book: Preparation of Financial Statements & Compilation Engagements
Book: Audit Risk Assessment Made Easy: Seeing What Others Miss
Book: The Why And How Of Auditing: Auditing Made Easy
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    • Asset Misappropriation
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