nagel's corner

ACFE Issues 2012 Report to the Nations The Association of Certified Fraud Examiners (“ACFE”) issued its 2012 Report to the Nations on Occupational Fraud and Abuse (the “ACFE Report”).  According […]

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The risks of conducting investigations internally. The New York Times (the “Times”) recently reported that the global retail giant Walmart is accused of suppressing an internal inquiry into bribery involving […]

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Waiting for the whistleblower to whistle. Over the past several years, we have witnessed a significant increase in the introduction and use of whistleblower hotlines as an integral component of […]

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How organizations proactively mitigate this known risk. When a fraud is discovered within an organization, people invariably look back and recognize the warning signs that should have alerted them to […]

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misrepresentation in matrimonial disputes. During a marriage, a couple’s finances are often co-mingled and there is the “appearance” at least of full transparency.  However, when the marriage begins to break […]

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proactively identifying fraud risks in organizations. One of the critical functions that a company’s internal controls play is to help prevent and detect fraud.  However, not only must such controls […]

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the auditor’s obligations to consider fraud under CAS 240. The past decade has seen significant changes to the audit process in Canada.  In fact, we have witnessed the implementation new […]

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The Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently issued a new report entitled, “Fraudulent Financial Reporting, 1998 – 2007: Analysis of U.S. Public Companies”. The COSO study […]

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