Magazine article The CPA Journal

Website of the Month: Forensic Accounting Resources

Magazine article The CPA Journal

Website of the Month: Forensic Accounting Resources

Article excerpt

In keeping with this issue's focus on fraud and forensic accounting, this month's column covers the approaches taken to address these issues on the web by five of the largest accounting firms: Deloitte & Touche, Ernst & Young, Grant Thomton, KPMG, and PricewaterhouseCoopers.

Deloitte & Touche

The Deloitte (www.deloitte.com) Forensic Center presents itself as bringing together leaders in forensic investigations to consider topics, trends, and research. Although the center's resources are part of the larger Deloitte website, its webpages have the appearance of a separate site. The center uses a variety of media, from web articles and PDF downloads to videos and podcasts.

Most resources can be reached from the homepage, the middle of which displays introductions and links to three featured resources: the "ForThoughts" newsletter, a booklet on fraud control, and a review of sec enforcement releases. On the left is a menu of links to resources: "about the Deloitte Forensic Center," "Forensic Center videos," and "forensic issues in the news." The right side of the homepage promotes selected materials from the site under the heading "explore what's new." A link to "view all" connects to a table of contents-an excellent resource to quickly review and access the website's materials. Beneath the featured resources in the center of the homepage are links to newsletter, article, webcast, and podcast archives.

The Deloitte Forensic Center's videos are generally 30 to 40 minutes long, and some offer links to related articles on the website. "Forensic issues in the news" provides two articles in PDF format on financial statement fraud. A third article on CFOs convicted of fraud links to CFO.com. "ForThoughts" presents a lead article for each issue. The "ForThoughts" archive includes related videos, podcasts, and whitepapers, as well as printing and e-mail links. "Forensic issues-perspectives from around the world" includes podcasts, web articles, and longer documents from Deloitte Touche Tohmatsu offices around the world, including a 10-page report on a due diligence survey and a 15-page briefing paper on conducting forensic investigations, both available in PDF format.

Ernst & Young

The Ernst &Young (www.ey.com) Fraud Investigation & Dispute Services webpage focuses on attracting potential clients, and promotes a risk-management approach through its focus on antifraud corporate compliance, fraud investigations, dispute services, and forensic technology and discovery. PDF brochures are available for each of the listed services. The main page provides links to fraud services contacts, with direct phone numbers and e-mail links. A summary of "success stories" describes specific engagements.

The center of the main page presents featured resources of an article on corporate compliance and a 10-page newsletter on international approaches to dispute issues. The third featured item deserves special mention. It is a PDF presentation that summarizes a survey of employees in 13 European countries with regard to fraud risk mitigation. The webpage that connects to the presentation also offers separate analyses of the 13 individual countries, comparing each one to the entire survey population, as well as a link to a press release that summarizes the results.

Grant Thomton

Grant Thornton's (www.grantthornton.com) Forensics, Investigations and Litigation main page provides a menu bar with links to the service areas of forensic technology, intellectual property consulting, forensic accounting and fraud, litigation and disputes, and expert witness testimony. …

Search by... Author
Show... All Results Primary Sources Peer-reviewed

Oops!

An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.