CPA\u27s handbook of fraud and commercial crime prevention

https://egrove.olemiss.edu/aicpa_guides/1823/thumbnail.jp

CPA\u27s handbook of fraud and commercial crime prevention

https://egrove.olemiss.edu/aicpa_guides/1820/thumbnail.jp

Income reconstruction : a guide to discovering unreported incom

https://egrove.olemiss.edu/aicpa_guides/1641/thumbnail.jp

Forensic accounting investigating techniques and the public sector corruption in Nigeria

The aim of this study is to understand the investigation of public sector corruption in Nigeria using forensic accounting techniques. Essentially, this study seeks to gain this understanding from the perspective of the Nigerian Economic and Financial Crimes Commission (EFCC), which is the leading anti-corruption body in the country. Understanding of the conceptualization of public sector corruption in Nigeria was sought from the perspectives of the experts in the anti-corruption body. With this pace set and the understanding of the forensic accounting investigation gained, the study proposes a model for improving forensic accounting investigation in Nigeria. Using multi-method approach, case study approach from the qualitative research paradigm was employed for the understanding of public sector corruption (PSC) and the investigation of PSC using the forensic accounting techniques. Additionally, the Gioia method was used to develop the improvement model. Interviewing, observation and documentation were used to source data for the study. The findings of the study were constituted under three aspects covering the understanding of public sector corruption in Nigeria, the procedure for the investigation and prosecution of PSC using forensic accounting techniques and improved model. From the understanding of PSC in Nigeria, Six themes were established to account for its persistence. The forensic accounting investigation revealed that EFCC is into more reactive investigation than the proactive one and that there is a demarcation line between the forensic accountants and other investigators. Workable solutions should be tailored toward addressing wholly the causes of the persistence of PSC identified in Nigeria and every citizen should be a stakeholder in the fight against corruption. EFCC should be more into the proactive type of investigation and that forensic accountants should take the centre stage of all investigations of the PSC in Nigeria

Election Integrity: A Pro-Voter Agenda

President Trump recently claimed millions voted illegally in the 2016 election, and called for a "major investigation" into fraud in our election system. His remarks come after years of battles in the states over voting laws that make it harder for many citizens to participate in our elections. Yet the clamor over voter suppression should not obscure a fundamental shared truth: American elections should be secure and free of misconduct. This paper outlines a six-part agenda to target fraud risks as they actually exist -- without unduly disenfranchising eligible citizens

Delivering the recommendations of the Fraud Review 2006 and the paradox of police leadership

The purpose of this context statement is to investigate those factors which either contributed towards or impeded delivery of key recommendations from the Fraud Review, Attorney General (2006). These public works comprise three independent but intrinsically linked projects; the National Fraud Reporting Centre (NFRC), National Fraud Intelligence Bureau (NFIB) and the Economic Crime Academy (ECA). Critical analysis shows how the success of each project influenced and contributed directly to the next project. Examination is made of how, without vision and the continuity of leadership, these public works would either not exist today or would have failed to be as successful as they are. Reflection upon this, together with analyses of individual and organisational leadership styles, stimulated two unavoidable and fundamental questions to be raised: What does the Police Service now stand for? Is the current model of police leadership fit for purpose? Critical analysis of the role of police leadership in the delivery of these public works led to a further, specific question: Is the police response to fraud appropriate? This is because police responses to fraud often appear to be in conflict with Peelian Principles, ACPO (2012) and are more biased towards serving the criminal justice system rather than delivering social justice through interventions that are morally and ethically grounded. On commencement of this context statement the intention was for it to be read by like-minded leaders and visionaries, those who do not fit the norm or stereotype of a typical police manager; as the context statement evolved so too has the intended readership. Throughout reflective assessment and consideration of police leadership and today’s performance culture, it became increasingly apparent that this subject should be core reading for police leaders of the future. However, on completion of the context statement, it is apparent that readership audience should extend beyond the Police Service and the policy makers within government and the Ministry of Justice. The real audience should be the public we serve, those with whose consent we police. Therefore, it seems logical that public should be the ultimate critical assessors of this contribution, together with the effectiveness and appropriateness of the current and ongoing culture of police leadership and the response to fraud

The Effects of Big Data and Blockchain on the Audit Profession

This qualitative study purposed to gain a greater understanding of the technological systems effecting the audit industry. The central focus was to gain an in-depth understanding of the effects of big data and blockchain technology on the audit industry. Interviews were carried out with selected participants working for Certified Public Accounting (CPA) firms. From the interviews, eleven CPAs provided the data to form the discovered themes. The information gathered in the interviews contributed to the body of knowledge concerning big data and blockchain technology as recognized by practicing CPAs. Four themes were identified which aligned with the participants feedback concerning big data and blockchain effects on the audit. The themes discovered were: the need for additional training to fully prepare for the technological spectrums, a need for software developments beyond the traditional excel applications, having an on-going correspondence with information (IT) technology personnel, and an acknowledgment of the limited practical application of blockchain on the audit. This study shall assist auditors and other stakeholders interested in preparing to work with clients that have big data and/or blockchain technology embedded in their systems

Smart risk management : a guide to identifying and calibrating business risks

https://egrove.olemiss.edu/aicpa_guides/2714/thumbnail.jp

CPA\u27s handbook of fraud and commercial crime prevention

https://egrove.olemiss.edu/aicpa_guides/1819/thumbnail.jp