Multiple Dipping for Dollars
New York Indie Contractors Rip Off System as "Employees":
As more and different types of frauds come to light involving public pension systems, CFEs and auditors must be on the lookout for miscast worker/employer relationships and determine if professional service providers actually are independent contractors illegitimately reported as employees.
By Ronald J. Huefner, Ph.D., CPA, CMA, and Sara R. Melendy, Ph.D., CPA
Classroom Case: Something's Fishy at Jones Company
In this fictional case designed for classrooms or seminars, an intrepid seasoned internal audit manager and an inexperienced but willing staff auditor investigate suspicious financial activity at Jones Company. Their discoveries reveal their hunch was right, and they stop the fraud.
By Martin J. Coe, MBA, ACFE Educator Associate, CPA, CISA; Jeffrey Coussens, MFA; and John Delaney, DBA, ACFE Educator Associate, CPA, CIA
Exposing the Iceberg
E-mail Analytics and the Fraud Triangle, Part 1 of 2
Companies and organizations could be heading into dangerous waters as global economic conditions have begun to accentuate pressures, opportunities, and rationalizations for fraudsters. But here's an innovative way to search through employee e-mails using the Fraud Triangle that could help companies expose submerged icebergs and create a safer, fraud-free environment.
By Dan Torpey, CPA; Vince Walden, CPA, CFE; and Mike Sherrod CPA, CFE
Computer Forensics Training a Necessity: It's all Digital Now
Computer forensics investigations must become a critical component of your tool kit. Constant training will help you hire experts, find digital evidence, and prepare for a judge and jury. You need to realize what you don't know and seek the training to fill the gaps.
By Dick Carozza
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