Auditing is the branch of accounting that allows exercising control over the operations carried out by the company and can be a prior or subsequent control and that is where the Forensic Audit appears, to make the appropriate subsequent review of the acts carried out in the entities in order to prevent or detect possible fraud and corruption…

Background: People with learning disabilities are more likely to experience sexual abuse and less likely to access support than the general population, this is due to a range of variables at the individual, societal and service-delivery level. This study presents a service evaluation of St Mary's Sexual Assault Referral Centre, Manchester to…

Accounting education has undergone significant changes over the past 20 years. A curriculum that focuses on GAAP principles and ledger-based accounting rules is being quickly replaced by technology. It is necessary to develop a curriculum that enables universities to prepare students with critical job skills for entry-level accounting positions…

The Government Accountability Office (GAO) recently testified before the Committee on Education and Labor, House of Representatives, regarding allegations of death and abuse at residential programs for troubled teens. The document presents the statement of Gregory D. Kutz, Managing Director, Forensic Audits and Special Investigations. Recent…

In the late 1990s, Fulton County Schools in Atlanta were looking at average enrollment growth of more than 2,500 students a year and a new source of significant revenue to drive its capital improvement program. With funding from Georgia's new special purpose local option sales tax, or SPLOST, for school capital needs, total revenue from the…

The primary aim of the present pilot study was to examine cognitive biases in individuals with mild to borderline ID and alcohol use-related problems. Participants (N = 57) performed the approach avoidance task, picture rating task and visual dot probe task, which was combined with eye-tracking methodology. They were admitted to a forensic setting…

Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.

Accountants have recently been subject to very unpleasant publicity following the collapse of Enron and other major companies. There has been a plethora of accounting failures and accounting restatements of falsified earnings, with litigations and prosecutions taking place every day. As the FASB struggles to tighten the loopholes in accounting,…

Recently, members of the Christos M. Cotsakos College of Business, Department of Accounting and Law, have been approached by IRS and accounting practitioners concerning the addition of fraud and forensic accounting courses to the curriculum. This seems to be a new trend in expanding the education and training of accounting majors as evidenced by a…

Distance educators won't have to become FBI-style investigators, installing cameras in the homes of online students and scanning fingerprints to ensure that people are who they say they are. At least not yet. The recently reauthorized Higher Education Opportunity Act requires accreditors to monitor steps colleges take to verify that an enrolled…

It's no surprise that school districts are as vulnerable to fraud as the private sector or any other segment of government. Crimes in districts include collusion with outside vendors who provide kickbacks to employees, misuse of district-issued credit cards, embezzlement of district funds, and theft of district property. "Fraud happens…