Focus on Fraud

Beyond the Triangle: The Other Shapes of Fraud

The fraud triangle is the cornerstone to occupational fraud theory and illustrates the three elements that need to be in place for a perpetrator to successfully execute a fraud scheme. This concept, and its three major tenets, have been at the heart of fraud theory for over 40 years. Those three tenets are pressure, opportunity, […]

When it comes to fraud and theft, manufacturers are inherently at risk because of the nature of their operations. Not only do manufacturers have traditional fraud risks associated with cash management processes as well as cyber-security risks facing everyone today, they also have non-cash assets that can be valuable. In this article, a manufacturer carried […]

COSO Series, Part 3 of 6: The following article is part three of a six-part series exploring the high-level basics of the COSO Integrated Internal Control Framework.1 The following article provides a high-level overview of the second component of the framework: Risk Assessment. There are numerous types of business risk that can impair an organization’s […]

Tax Scam Alert: Fake Refunds

It’s that time of year again, where unscrupulous “entrepreneurs” (i.e., scammers) are extremely active trying to defraud the U.S. government and its taxpayers out of billions of dollars of tax money. From phone calls to phishing, scammers will go to any lengths to get at your money. And now, with the massive Experian data breach, […]

Integrity and Tone at the Top

This article by Marcel Schwantes references a statement by Warren Buffet about hiring practices. Mr. Buffet states that you should generally be looking for three things in job candidates: intelligence, energy, and integrity. However, if candidates don’t have integrity, you needn’t bother with the first two qualities. The concept of integrity also plays a major […]

COSO Series Articles Part 2 of 6: The following article is part two of a six-part series exploring the high-level basics of the COSO Integrated Internal Control Framework.1 In this installment, we will address the Control Environment, which is the foundation of an effective organizational internal control system. COSO defines the Control Environment as the […]

Media Contact

Melissa Takade
Director of Marketing
Clark Nuber
Phone: 425-454-4919
Contact Melissa

Blog Archives

  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013