Survey of accountants - ethics and careers

http://www.careersinaudit.com/pdfdocuments/Audit%20and%20Risk%20Survey%20Results%202015%20-%20CareersinAudit.pdf

Warning signs of fraud

http://www.accountingweb.com/aa/auditing/top-10-red-flag-warnings-of-fraud

PCAOB approves rule for naming audit partner

http://www.journalofaccountancy.com/news/2015/dec/pcaob-approves-audit-transparency-rule-201513562.html Completing a 6-year project on audit transparency

SEC says Grant Thornton ignored red flags

http://accounting.smartpros.com/x76722.xml The article discusses audit deficiencies related to two different audits.

Misbehaving clients part 2 & 3

http://attestationupdate.com/2015/12/07/misbehavin-clients-misbehavin-cpas-part-2/ This part goes into the lawsuit of the California Attorney General and the charity; includes links to the lawsuit and to the 990 form. Part 3 does some analysis of the Form 990 http://attestationupdate.com/2015/12/08/misbehavin-clients-misbehavin-cpas-part-3/

Corruption museum proposed

http://www.npr.org/2015/11/27/457520972/new-yorkers-may-soon-be-able-to-buy-kickbacks-as-souvenirs?mkt_tok=3RkMMJWWfF9wsRokva7AZKXonjHpfsXx7ektUbHr08Yy0EZ5VunJEUWy24sATdQ%2FcOedCQkZHblFnVgJSq29RawNr6IE

PCAOB votes on naming partner

http://www.journalofaccountancy.com/news/2015/dec/pcaob-vote-on-naming-engagement-partner-201513533.html

Auditors misbehave

http://attestationupdate.com/2015/12/04/misbehavin-clients-misbehavin-cpas-part-1/

Bias in fraud investigations

cfeinsights.squarespace.com/acfe-insights/2015/10/28/6-cognitive-biases-of-an-investigator-in-corporate-fraud-investigations?mkt_tok=3RkMMJWWfF9wsRokvqjJZKXonjHpfsXx7ektUbHr08Yy0EZ5VunJEUWy24UDTNQ%2FcOedCQkZHblFnVgJSq29RawNr6IE

Internal Auditors Monitor Organizational Culture

http://www.journalofaccountancy.com/news/2015/nov/internal-auditors-focus-organizational-culture-201513271.html

SAS 130 issued

http://www.journalofaccountancy.com/news/2015/oct/auditing-standards-sas-130-201513209.html This standard is related to audits of Internal Control over Financial Reporting that are integrated with financial statement audits. When effective in late 2016, AICPA will withdraw SSAE 15.

New Assurance Opportunities

http://www.journalofaccountancy.com/news/2015/oct/assurance-services-201513180.html Changing markets lead to new opportunities.

PCAOB urges focus on risk assessment

http://www.journalofaccountancy.com/news/2015/oct/pcaob-urges-action-risk-assessment-201513203.html

Key Audit Matters

http://www.ey.com/GL/en/Services/Assurance/ey-reporting-issue-10-key-issues IAASB changes and what they mean for audit committees

Risk in 2015

http://www.journalofaccountancy.com/news/2015/oct/2015-audit-issues-201513174.html

CPAs as fraud fighters

http://www.journalofaccountancy.com/issues/2015/oct/cpa-criminal-investigators.html

PCAOB inspector focus in 2015

http://www.journalofaccountancy.com/news/2015/oct/what-pcaob-inspectors-are-focusing-on-in-2015-201513108.html

Frank Abagnale shares secrets of con artists with accountants

http://www.govexec.com/management/2015/09/reformed-con-man-wows-agency-accountants-anti-fraud-tips/121058/

Ted Talk on Rationalization of fraud

http://ed.ted.com/lessons/how-people-rationalize-fraud-kelly-richmond-pope

Reviews, compilations and engagements to prepare F/S

http://www.aicpa.org/interestareas/frc/reviewcompilationpreparation/pages/resources-for-ssars21.aspx The AICPA's Statement on Standards for Accounting and Review Services No. 21 page of resources and background

Audits of internal control reporting

http://www.journalofaccountancy.com/news/2015/aug/audits-of-icfr-201512810.html At AAA annual meeting in Chicago, PCAOB member spoke about the improvements in internal control reporting, and the challenges remaining.

Forensic Interviews

http://www.journalofaccountancy.com/issues/2015/aug/forensic-interviews-fraud-investigations.html This article is about benefits, elements and techniques of successful forensic interviewss.

Fraud IQ Quiz

http://www.journalofaccountancy.com/issues/2015/aug/what-is-your-fraud-iq.html?utm_source=cpainsider

Auditor opportunity to expand use of technology

http://www.journalofaccountancy.com/news/2015/aug/audit-assurance-needs-201512741.html Deloitte survey shows widespread support for auditors to increase use of advanced technology

SEC makes whistleblower award

https://www.complianceweek.com/blogs/enforcement-action/sec-issues-another-big-whistleblower-award#.Va5UeflVikp http://www.sec.gov/news/pressrelease/2015-150.html The award is $3 million, although the SEC press release does not name the organization where the fraud was, or the individual who received it. This is the third highest award to date.

10 key areas for internal audit

http://www.journalofaccountancy.com/news/2015/jul/10-imperatives-for-internal-audit-201512597.html

Three lines of defense to managing internal control

http://www.journalofaccountancy.com/news/2015/jul/managing-internal-controls-201512598.html

IIA mission and core principles

http://www.journalofaccountancy.com/news/2015/jul/new-mission-internal-audit-201512583.html

SEC considers update to audit committee disclosures

http://www.journalofaccountancy.com/news/2015/jul/sec-audit-committee-reporting-201512573.html A release issued with a 60 day comment period.

Prevent and detect financial fraud

http://accounting.smartpros.com/x76480.xml There is a transcript for this program at the link. Attorney Michael R. Young, a partner with Willkie Farr & Gallagher LLP, reminds accountants and auditors what to do to prevent and detect financial fraud. He also assesses the recent expansion of audit committee responsibility to include the oversight of risk management.

AICPA 6 points Audit Quality

http://blog.aicpa.org/2015/06/making-a-bold-move-to-improve-audit-quality-1.html#more This is the result of feedback received from comments to the audit quality initiative from last summer. Check out the video within the blog posting. This feedback looks at an entire process of quality endeavors and topics.

PCAOB inspections

http://blogs.wsj.com/cfo/2015/06/04/big-firms-getting-better-grades-on-internal-control-audits-pcaob/?mod=djemCFO_h

PCAOB audit committee document

http://pcaobus.org/sites/digitalpublications/Documents/AuditCommitteeDialogue.pdf Discusses inspections process and relevant issues.

Preventing employee fraud

http://www.entrepreneur.com/article/244607 This article discusses some basics.

Fraud IQ quiz

http://journalofaccountancy.com/issues/2015/apr/fraud-iq-quiz.html

Challenges in the big data and analysis process for auditors

E&Y shares about the challenges http://ww2.cfo.com/auditing/2015/04/ey-sees-barriers-use-big-data-audits/ The AICPA working group is now offering the first uniform date standards model http://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/pages/auditdatastandardworkinggroup.aspx

Top internal audit risks for 2015

https://www.kpmg.com/US/en/IssuesAndInsights/ArticlesPublications/Documents/top-10-considerations-internal-audit-2015.pdf This report is per KPMG.

Accounting fraud lawsuits increase

http://blogs.wsj.com/law/2015/03/31/class-action-lawsuits-follow-sec-interest-in-accounting-issues/

PCAOB reorganize standards

http://www.journalofaccountancy.com/news/2015/mar/pcaob-reorganizes-standards-201512053.html Standards will now follow the flow of an audit.

Audit responsibilities with online banking

http://www.aicpa.org/interestareas/centerforplainenglishaccounting/resources/2015/pages/online-banking.aspx This plain language document highlights controls and risks of online banking

Internal Auditing Survey

http://www.pwc.com/us/2015internalauditstudy Some nice visuals accompany this PWC survey.

Catholic nursing chain to settle Medicare fraud

http://www.healthcarefinancenews.com/news/new-york-catholic-nursing-chain-pays-35-million-settle-medicare-fraud-claims

Grant Thornton Survey results

http://www.complianceweek.com/blogs/accounting-auditing-update/latest-grc-survey-shows-disconnect-on-risk#.VPbojsbfJOI Not full agreement between chief audit executives and audit committees in terms of the highest priorities for internal audit - see this article

Root Cause Analysis in Auditing

http://www.journalofaccountancy.com/news/2015/mar/improving-audit-quality-with-root-cause-analysis-201511894.html The results of a survey from the International Forum of Independent Audit Regulators identifies some factors. The actual survey is located at this url. https://www.ifiar.org/IFIAR/media/Documents/General/IFIAR%20Global%20Survey%20Media%20Coverage/IFIAR-2014-Survey-of-Inspection-Findings.pdf

Reporting fraud

http://ww2.cfo.com/fraud/2015/03/internal-fraud-still-swept-rug/ Companies should call in law enforcement rather than handle malfeasance internally.

A fraud quiz

http://www.journalofaccountancy.com/issues/2015/feb/fraud-iq-test.html

Company execs highlight the top risks.

http://www.journalofaccountancy.com/news/2015/feb/top-risks-for-2015-201511788.html

US Audit report proposal and International proposal

http://www.complianceweek.com/news/news-bulletin/more-hints-on-audit-report-20#.VNH-N8bfJOI Article does some comparisons between the two.

PCAOB standard setting slow process

http://www.journalofaccountancy.com/news/2015/feb/auditing-standards-pcaob-201511738.html This article mentions standards can take up to five years to enact from start to finish.

Audit committee survey results

http://www.journalofaccountancy.com/news/2015/jan/audit-committee-members-need-more-time-201511720.html Risky environment and changes in audit committee oversight responsibilities

International audit report communication

http://www.journalofaccountancy.com/news/2015/jan/iaasb-auditor-reporting-standard-201511660.html

Cybersecurity through a COSO lens

http://www.journalofaccountancy.com/news/2015/jan/coso-internal-control-cybersecurity-201511638.html

PCAOB seeks comments

http://www.journalofaccountancy.com/news/2015/jan/going-concern-standard-pcaob-201511599.html PCAOB will likely seek input related to revision of the going concern standard. Some of this is related to the FASB rule in this area last year.