December 1, 2012
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BY
Andi McNeal, CPA
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Article
Trying to uncover evidence of fraud in a data set of millions of records is somewhat akin to searching for a needle in a haystack. Fortunately, the successful employment of data analysis techniques can clear away most of the “hay” and leave the fraud examiner or auditor with a much smaller stack to dig through.
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December 1, 2012
|
BY
Andi McNeal, CPA
|
Article
Trying to uncover evidence of fraud in a data set of millions of records is somewhat akin to searching for a needle in a haystack. Fortunately, the successful employment of data analysis techniques can clear away most of the “hay” and leave the fraud examiner or auditor with a much smaller stack to dig through.
|
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December 1, 2012
|
BY
Andi McNeal, CPA
|
Article
Trying to uncover evidence of fraud in a data set of millions of records is somewhat akin to searching for a needle in a haystack. Fortunately, the successful employment of data analysis techniques can clear away most of the “hay” and leave the fraud examiner or auditor with a much smaller stack to dig through.
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September 1, 2012
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BY
Nancy A. Cohen, CPA/CITP, CGMA, and Marilyn Prosch, Ph.D.
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Article
Maintaining the privacy and protection of customers’ and employees’ personal information is a risk management issue for all organizations. The increase in identity theft is also a concern for all organizations. Laws and regulations continue to place requirements on businesses for the protection of personal data. Myriad laws and regulations address privacy concerns and the collection, use, disclosure, and disposal of personally identifiable information.
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September 1, 2012
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BY
Nancy A. Cohen, CPA/CITP, CGMA, and Marilyn Prosch, Ph.D.
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Article
Maintaining the privacy and protection of customers’ and employees’ personal information is a risk management issue for all organizations. The increase in identity theft is also a concern for all organizations. Laws and regulations continue to place requirements on businesses for the protection of personal data. Myriad laws and regulations address privacy concerns and the collection, use, disclosure, and disposal of personally identifiable information.
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September 1, 2012
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BY
Nancy A. Cohen, CPA/CITP, CGMA, and Marilyn Prosch, Ph.D.
|
Article
Maintaining the privacy and protection of customers’ and employees’ personal information is a risk management issue for all organizations. The increase in identity theft is also a concern for all organizations. Laws and regulations continue to place requirements on businesses for the protection of personal data. Myriad laws and regulations address privacy concerns and the collection, use, disclosure, and disposal of personally identifiable information.
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August 1, 2012
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BY
Jeff Drew
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Article
This is more than a story about six men, all of them admitted white-collar criminals. It is more than a story about their fraud schemes, which resulted in total combined losses of nearly $4 billion. This is the story of what CPAs can learn from these men—from their motives and methods, from how they were caught and how they could have been stopped earlier.
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August 1, 2012
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BY
Jeff Drew
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Article
This is more than a story about six men, all of them admitted white-collar criminals. It is more than a story about their fraud schemes, which resulted in total combined losses of nearly $4 billion. This is the story of what CPAs can learn from these men—from their motives and methods, from how they were caught and how they could have been stopped earlier.
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August 1, 2012
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BY
Jeff Drew
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Article
This is more than a story about six men, all of them admitted white-collar criminals. It is more than a story about their fraud schemes, which resulted in total combined losses of nearly $4 billion. This is the story of what CPAs can learn from these men—from their motives and methods, from how they were caught and how they could have been stopped earlier.
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August 1, 2012
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BY
Andi McNeal, CPA
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Article
Fraud is not an accounting problem or an internal control problem; it is a human problem. Not even the strongest system of controls can eliminate all risk of organizations’ being defrauded by employees who are sufficiently motivated to find loopholes, ways to override controls, or opportunities for collusion.
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