Judgments in reporting CAMs

https://www.cpajournal.com/2018/02/19/cam-versus-kam-distinction-without-difference/

Standard setter discussion

https://www.cpajournal.com/2019/02/21/regulators-and-standards-setters/ Addresses KAMs and CAMs....and other standard setting issues

Scammers target ACH transactions

http://www.cfo.com/fraud/2019/04/scammers-target-ach-transactions/

Why Do Some People Commit Fraud? Psychologists Say It's Complicated

https://www.forbes.com/sites/sarahwatts/2019/03/21/the-psychology-behind-scamming/#1def55643447

Stopping rules for sufficiency of audit evidence

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3341726 When Enough is Enough: The Use of Stopping Rules in Auditor Determinations of Evidence Sufficiency The four stopping rules for design problems identified by Browne and Pitts (2004) are magnitude threshold, mental list, difference threshold, and representational stability. The magnitude threshold rule posits that an individual maintains a mental calculation of the cumulative impact of all evidence gathered and will stop when the sum of the evidence surpasses a predetermined amount. The mental list rule posits that a person has a set of criteria in their mind against which they asses the sufficiency of information collected. The difference threshold rule posits that a person evaluates the incremental value of the most recent item obtained and stops searching for additional information when no longer learning anything new. The representational stability rule posits that a person continues to collect information as long as the new information adds something to their mental model of the problem.