Fake Bank Accounts and the Appalachian Trail
Some fraudsters funnel money into fake bank accounts. Today, I show you how one controller did so and walked…
See How Management Override of Controls is Dangerous
Management can override internal controls, resulting in fraudulent financial reporting. Below I provide examples of management override of internal…
Three Receipt Fraud Tests
Today I provide three receipt-fraud tests for auditors. The audit standards require that we introduce elements of unpredictability. Additionally,…
25 Ways Fraud Happens: Audit Brainstorming
As auditors perform their fraud brainstorming, it helps to have ideas to consider. So today I provide you with…
How to Prevent Payroll Fraud
Do you know how to prevent payroll fraud? Today we take a look at how you can protect your…
Fraud Prevention for Small Governments
Many small governments suffer losses from theft since they lack a sufficient number of employees to segregate accounting duties….
Statement on Standards for Forensic Services
The AICPA has issued an exposure draft titled Statement of Standards for Forensic Services No. 1 (SSFS 1), Forensic…
Steal Like a Boss (and Feel Good About It)
Can you steal like a boss? White collar crime takes special skills and thoughts. Do you have what it…
2018 ACFE Fraud Report to the Nations
Here are key findings from the 2018 ACFE Fraud Report. The survey is titled the 2018 Report to the…