If you’re interested in effective corporate compliance programs and how they may be evaluated in an investigation, read the recent U.S. Department of Justice Criminal Division, Fraud Section document, “Evaluation of Corporate Compliance Programs.” When conducting an investigation, my clients…
With the heart of the hurricane season upon us—and the devastation caused by Hurricanes Harvey and Irma in full view—forensic accountants are again reminded of the very important role they play in the wake of these catastrophes. What’s that role?…
This FBI article highlights recent action by the U.S. government to curb the opioid epidemic by charging more than 400 individuals for their alleged involvement in fraudulent schemes, including false Medicare billings. Many charges resulted from looking at trends and…
Who would steal from a not-for-profit (NFP)? Fraudsters embezzle from banks and manufacturers, but who would take money from organizations that aim to make the world better? Unfortunately, a lot of people, according to the Association of Certified Fraud Examiners…
I recently read a Legaltech News article, “Cybercrimes in Civil Litigation: Using the CFAA To Go ‘On the Offensive,’” which outlines how the Computer Fraud and Abuse Act (CFAA) can be used to protect organizations from “digital misdeeds” by employees,…
If a digital asset has been monetized, it could be part of divorce negotiations. A monetized digital asset could be ad-click revenue received from an owned domain name, blog or electronic storefront. Another example is an annual blog subscription. Consider…
Implementing data analytics is a challenge for most organizations. That’s mostly because the culture must change for analytics to succeed. To help organizations navigate this challenge, I’ve been contributing a series of articles to CFMA Building Profits magazine. While many…
This Corporate Counsel article highlights a recent litigation in which Walmart avoided sanctions through the revised Federal Rules of Civil Procedure Rule 37(e) for failure to preserve electronically stored information (ESI). The article notes an all-too-common blind spot for many…
The Oracle Foreign Corrupt Practices Act (FCPA) enforcement action in 2012 resulted in an FCPA violation with no alleged bribery. That’s because the FCPA’s accounting provisions—including books, records and internal controls—are viewed as the equivalent to strict liability within U.S.…
Do you monitor your parents’ financial activities because they’re lured into buying unnecessary things? Perhaps one of your parents caught the other giving out a credit card number to an unsolicited telemarketer. This Forbes article can help you steer your…