Thought Leadership

Caution Tape

To Be Effective, You Can't Fight Fraud Passively

When it comes to reducing fraud loss and duration, active detection methods (such as surprise audits or data monitoring) are far more effective than passive methods (such as confessions or notification by police).

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Side of Glass Office Building

Public Company Insights: SEC Proposes Redefining Accelerated Filers

Under an SEC proposal published in the Federal Register on May 29, 2019, smaller reporting companies who qualify as accelerated filers but have annual revenue below $100 million would be recategorized as non-accelerated filers. That status would extend filing deadlines and relieve these companies…

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Billfold in Demin Pocket

More Than Hours and Rates — Internal Controls over Payroll

When most administrators think about controls over payroll, they are primarily worried about fraud — that is, paying for time someone didn’t actually work. However, that’s not the only risk: ensuring faculty and staff are paid accurately is just as important. And as important as preventing mistakes…

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2019 Lease Accounting Infographic

The following infographic explains the things you need to know when implementing the new FASB lease standard. It walks through the important questions to ask, traps you need to watch out for and some surprising examples of leases. 

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Magnifying Glass on White Open Notebook

How Fraud Experts Help Companies Head off Bad Mergers

Mergers and acquisitions are filled with risks, some of them unavoidable. But buyers can avoid risks associated with cooked books and other forms of deceptive accounting used by a seller to distort the value of its company. Before closing an acquisition, engage a forensic accounting expert to look…

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Cheerleaders' Pom Poms

Ten Keys to Controlling Activity Funds

How many times have you seen a headline such as “Cheerleader mom pilfers trip funds”? It’s a nightmare scenario for an administrator, discovering that large sums of student money are unaccounted for— even if the problem was poor management rather than intentional fraud.

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