Blog Archives: 2014

Business Operations: Cash Is King, No Matter What Industrial Kingdom

As organizations go through any kind of transition, it is natural and fairly common for them to lose focus of other systems and business operations.  It could be a new software system that is being implemented, the opening of a new location, or the purchase/sale of a line of business.  I have heard countless executives say that, […]

The Fraud Triangle: Even the Most Complicated Things Can Be Simple

Recently, I saw a quote that served as a good reminder to me that fundamentals and simplicity will quite often rule the day over complexity.  The quote was conveyed by a key figure in one of the most high profile fraud cases in a century.  The quote from Kenneth Lay goes as follows, “I take […]

B&O Traps for Real Property Lessors

NOTE: The information in this post was updated on October 13, 2015. Read the update. Many owners of commercial or residential rental property in Washington are surprised to learn that they may owe business and occupation (B&O) tax to the state as a result of their rental activities. While revenues generated directly from the non-transitory […]

The Importance of “the Story of the Business”

One of the great myths of forensic accounting is that it is a study entirely of numbers and financial data.  It can be, but the trickier frauds will likely not be discovered from a study of numbers alone.  The numbers can be manipulated and altered to cover the tracks of the perpetrator. The thing that […]

10 Questions to Help Assess Your Fraud IQ

This is a great little article from the Journal of Accountancy that features a 10-question quiz to help you assess your fraud IQ.  Whether you know the answers or not (the answers are included in the text), the quiz provides some great insight into appropriate steps for fraud prevention. By way of example, let’s take […]

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