• Expert Witness - Litigation Consulting

    Preparing as an Expert Witness for Not-For-Profit Entities

    Forensic accounting examinations of not-for-profit entities The keys to performing a successful expert forensic accounting fraud engagement is to gain an understanding of the present internal control system, including policies [or lack thereof] in place to prevent fraud and abuse, as well as other key steps and procedures, as John J. DeLuca outlines in this article.

  • Practice Management - QuickRead Featured

    Book Reviews: New Wiley Titles on Fraud

    Case Studies, Strategies for Detecting Fraud, and a Framework for Prevention Corporate governance legislation has become increasingly concerned with the ongoing resilience of organizations, and, particularly, with their ability to resist corporate fraud from the lowest levels to the upper echelons of corporate management. These titles offer both case studies on recent fraud cases as well as guidance for strategies on fraud detection and prevention.

  • QuickRead Featured - Valuation/Appraisal

    A Closer Look at Control Premiums

    There Are All Kinds of Different Standards to Consider In Sophisticated Valuations. Here are Some Tips. Control premiums are difficult to calculate.  Why?  Because there are so many variables. You may need to adjust earnings to reflect a control value (i.e., restating owner’s compensation and adjusting discretionary expenses). But wait: There’s more!  There are minority earnings. And a variety of people to deal with: a business owner’s son, for instance, might have a quite different idea of what an appropriate premium should be compared to a differing idea from an investment banker who’s part of your team.  Rand M. Curtiss…

  • Forensic Accounting - QuickRead Archive

    Limit Risk with Internal Fraud Prevention Controls

    Learn How to Set up Prevention Systems, Identify Relevant Data Relationships, and Think Outside the Box There generally are three types of people who commit fraud: die-hard criminals, otherwise honest people who give in to temptation, and otherwise honest people under severe stress. Strong internal control programs can help two of these types from making a catastrophic mistake. Here’s how to protect revenue and discourage criminal behavior.