Steps to detect fraudulent financial reporting

are discussed in this article.   I like the one about the skeptics on the Board.   I believe the role of devil's advocate is an important one to bring to the board group, to keep people alert and focused on issues that may emerge.  Consider rotating the skeptic's role, so the skeptic doesn't become labeled a rebel rouser!  http://www.cpa2biz.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2012/CPA/OCT/FraudDetectionPrevention.jsp