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Channel: Attestation Update - A&A for CPAs » internal control
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Trust is not an internal control

It is just a feeling. That is Amy Wilson’s explanation as she describes her journey through embezzlement into recovery as told in this earlier post. Thanks to Mrs. Wilson for granting me permission to...

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Tragedy of fraud – another case study – 2

Previous post started a discussion of the consequences of Amy Wilson’s embezzlement story told here. These two posts are another case study of the tragedy of fraud. I’ve discussed the consequences of...

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Internal control, 5th century version

Here is an illustration of internal control, a specific mention of “checks and balance”, and the goal of internal control from the 5th century: From the Fourth Ecumenical Council in 449 A.D.: “As we...

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“Once Upon Internal Control” fable now available in multiple formats

I just published my short book, “Once Upon Internal Control” at Smashwords, which means it is now available in several formats: Epub – readable on your iPad, Nook, Sony Reader and lots of other...

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