Magazine article The CPA Journal

In This Issue

Magazine article The CPA Journal

In This Issue

Article excerpt

Finding fraud before it happens has always been a difficult task. Barry Jay Epstein and Sridhar Ramamoorti suggest that the profession's risk models may be ill-equipped to deal with a particular kind of fraudster-the abnormal "dark triad" personality-that is unfortunately found often in the executive ranks. A different tack is taken by Cynthia Waddell, who shows how network analysis can be used to find the pernicious relationships within and across organizations that are indicative of collusive fraud.

With the SEC's stepped-up enforcement initiatives, CPAs need to be more cognizant than ever of what is expected of issuers. Ronald Betman describes the current enforcement process and procedures and recommends strategies for ensuring compliance. Craig Ehrlich and Joanne Williams describe the hazards facing CFOs, who may be legally responsible for misstatements even if they were not aware of them. Avoiding such liability requires that CFOs institute a strong system of internal controls and keep it well maintained. …

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