Anti-Fraud

A&A

Inside the Mind of the White-Collar Criminal

Back in the day of paper ledgers and journals, I worked for a leather-goods manufacturer. I had become increasingly concerned that, while sales remained stable, the cost of goods sold was rising and negatively affecting the bottom line.
A&A

COSO Issues Updated Internal Control-Integrated Framework, Related Illustrative Documents

COSO – an organization providing thought leadership and guidance on internal control, enterprise risk management, and fraud deterrence – issued its updated Internal Control-Integrated Framework and related illustrative documents.
A&A

Center for Audit Quality Releases 'Fighting Fraud' Video

In "Fighting Fraud," a new video created by the Center for Audit Quality (CAQ), external auditor Ledger Lines asks, "What makes an honest Joe become a fraudster?"