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Tags archive: fraud prevention

Home /Tag: fraud prevention
Featured

Rationalizing Fraud

How Thinking Like a Crook Can Help Prevent Fraud

By  Natalia Mintchik, PhD, CPA and Jennifer Riley, PhD, CPA

April 2019 0

In Brief The well-known fraud triangle framework includes three distinct components—perceived pressures, perceived opportunities, and rationalizations—but until recently very little was known about perpetrators' rationalizations.…

Featured

Audit vs. Fraud Examination

What’s the Real Difference?

By  Douglas R. Carmichael

March 2018 0

In Brief Contrary to what many think, the typical audits of financial statements do entail certain responsibility for the detection of fraud. The author examines…

April 2016 Issue

Association of Government Accountants

By  Susan B. Anders, PhD, CPA/CGMA

April 2016 0

The Association of Government Accountants (AGA) is a nonprofit professional organization for accountants employed in federal, state, local, and international government financial management. Its website…

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Our Latest Content

  • Mitigating the Negative Impacts of Job-Related Stress May 2023
  • CPAJ News Briefs: FASB, IASB, AICPA May 2023
  • Financial Reporting Quality during COVID-19 May 2023
  • Current Developments in California, Florida, Indiana, and Pennsylvania May 2023
  • Single Audits Are Not What They Used to Be May 2023












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