AICPA Comfort Letter Resources

http://www.aicpa.org/InterestAreas/FRC/Pages/ConcernsRegardingComfortLetters.aspx

Payroll fraud detection

http://www.cgma.org/Magazine/News/Pages/payroll-fraud-detection-prevention-201615251.aspx

Ethical dilemmas and internal auditors

http://www.accountingweb.com/aa/auditing/internal-auditors-continue-to-face-ethical-dilemmas

Audit Committee and revenue recognition

http://www.journalofaccountancy.com/news/2016/dec/how-audit-committees-can-oversee-revenue-recognition-201615694.html

Fraud IQ quiz

Fraud IQ quiz http://www.journalofaccountancy.com/issues/2016/dec/fraud-iq-quiz-bribery-corruption.html

PCAOB inspections

http://www.accountingtoday.com/news/audit-accounting/pcaob-finds-problems-with-kpmg-audits-80057-1.html

Audit fee increases

http://www.journalofaccountancy.com/news/2016/dec/audit-fee-increases-201615628.html

Quiz on non-attest services

the 6 question quiz will also link to these following information pieces. http://www.journalofaccountancy.com/issues/2016/nov/nonattest-services-quiz.html http://www.journalofaccountancy.com/issues/2016/nov/maintaining-independence-with-nonattest-services.html The FAQ document http://www.aicpa.org/interestareas/professionalethics/resources/tools/downloadabledocuments/nonattestservicesfaqs.pdf

Audit fees steady climb

https://www.complianceweek.com/blogs/accounting-auditing-update/audit-costs-take-another-upward-turn-in-2015

Independence and non-attest services

http://www.journalofaccountancy.com/issues/2016/nov/maintaining-independence-with-nonattest-services.html

A treasure trove of ERM resources

https://erm.ncsu.edu/library

SSARS 23

http://www.journalofaccountancy.com/news/2016/oct/ssars-23-201615395.html

Insider trading videos

http://www.bloomberg.com/news/articles/2016-10-25/insider-trading-stories-in-toon-town The site that has the links to each of the videos http://www.natlawreview.com/article/insider-trading-cartoon-series-vol-i-classical-theory

Attest clarity standards

http://www.aicpa.org/InterestAreas/FRC/AuditAttest/Pages/AttestClarityProject.aspx

COSO's Fraud Risk Management Guide

http://www.journalofaccountancy.com/news/2016/sep/coso-fraud-risk-management-guide-201615264.html

Fraud quz - electronic payment and check fraud

http://www.journalofaccountancy.com/issues/2016/jun/electronic-payment-and-check-fraud.html

Enhancing Audit Quality

http://www.aicpa.org/InterestAreas/PeerReview/DownloadableDocuments/EAQ-6-point-plan.PDF http://www.aicpa.org/InterestAreas/PeerReview/DownloadableDocuments/EAQPaperResponses.pdf http://www.aicpa.org/News/AICPATV/Pages/home.aspx?bctid=4248870276001&Ca=Accounting+and+Auditing&Type=VideoCat

Good judgment

http://www.journalofaccountancy.com/issues/2016/jun/psychology-behind-good-judgment.html

Global Ethics Survey Report

http://www.informz.net/CAQ/data/images/Global%20Business%20Ethics%20Survey%20Report%202016.pdf

Audit committee of the future

http://www.thecaq.org/docs/default-source/reports-and-publications/caq_insights_audit_committee_future.pdf

Links to helpful accounting and auditing websites

https://dl.dropboxusercontent.com/u/49154487/Homepage/acctwebs.htm

Changes considered by PCAOB for inspection processes

http://www.journalofaccountancy.com/news/2016/may/how-pcaob-may-change-inspection-focus-201614379.html?utm_source=mnl:cpald&utm_medium=email&utm_campaign=06May2016

PCAOB proposal on supervision

http://www.journalofaccountancy.com/news/2016/apr/pcaob-other-auditors-standard-201614218.html?utm_source=mnl:cpald&utm_medium=email&utm_campaign=13Apr2016 Comments due July 29....increased responsibilities to the lead auditor.

KPMG Audit Data Analytics

https://home.kpmg.com/xx/en/home/services/audit/audit-data-analytics.html

2016 Report to the Nations on Occupational Fraud and Abuse

http://www.journalofaccountancy.com/news/2016/mar/anti-fraud-controls-cut-into-losses-201614146.html?utm_source=mnl:cpald&utm_medium=email&utm_campaign=30Mar2016 The 2016 Report to the Nations on Occupational Fraud and Abuse by the Association of Certified Fraud Examiners shows the trends of positive controls

A fraud blog

http://www.sequenceinc.com/fraudfiles/ Fraud Files Forensic Accounting Blog Commentary on fraud, scams, scandals, and court cases

Top risks for 2016

http://www.journalofaccountancy.com/news/2016/mar/top-business-risks-for-2016-201614109.html?utm_source=mnl:cpald&utm_medium=email&utm_campaign=23Mar2016

Resources for Comfort Letters

http://www.aicpa.org/InterestAreas/FRC/Pages/ConcernsRegardingComfortLetters.aspx?utm_source=mnl:cpald&utm_medium=email&utm_campaign=23Mar2016

A new fraud IQ on travel and entertainment expense

http://www.journalofaccountancy.com/issues/2016/mar/fraud-iq-quiz.html?utm_source=mnl:cpainsider&utm_medium=email&utm_campaign=21Mar2016

Beer & Inventory via Second Life

This is a great initiative for helping students understand inventory within auditing. Read the AICPA spotlight article here http://www.aicpa.org/InterestAreas/AccountingEducation/NewsAndPublications/Pages/virtual-reality-in-accounting-education.aspx?utm_source=mnl:cpainsider&utm_medium=email&utm_campaign=29Feb2016 Here is a short 4 minute video describing the project https://www.youtube.com/watch?v=r_qGgEsBcfs&feature=youtu.be

Charles Munger just burned through another auditor

http://www.accountingtoday.com/news/audit-accounting/mungers-daily-journal-ousts-auditor-after-material-weakness-tag-77251-1.html Munger is best known as Warren Buffett’s long-time business partner at Berkshire Hathaway Inc. Daily Journal Corp., the publisher where he’s chairman, said Wednesday in a regulatory filing that it named Squar Milner LLP as its new accounting firm. The company replaced BDO USA LLP, which had been hired in mid-2014 after Ernst & Young LLP was dismissed. Daily Journal has stuck to a management approach that puts most of the responsibility in the hands of one executive. Chief Executive Officer Gerald Salzman also serves as chief financial officer and treasurer. http://www.valuewalk.com/2016/02/charlie-munger-daily-journal-2016/

Proposed changes to the International Internal Audit Standards

http://www.journalofaccountancy.com/news/2016/feb/iia-changes-to-help-internal-auditors-201613800.html

Fraud in faith based organizations

http://blog.aicpa.org/2016/01/4-tips-to-prevent-fraud-at-faith-based-organizations.html#sthash.nmFARuni.2MFqbVMz.dpbs

27 months for embezzling priest

http://www.freep.com/story/news/local/michigan/oakland/2015/12/01/catholic-priest-edward-belczak-sentencing/76610546/

Implications of the Yates memo

http://www.acfe.com/fraud-examiner.aspx?id=4294991284&mkt_tok=3RkMMJWWfF9wsRokvK%2FNZKXonjHpfsXx7ektUbHr08Yy0EZ5VunJEUWy24oHRNQ%2FcOedCQkZHblFnVgJSq29RawNr6IE