This is the third installment in a series of articles describing various ways in which fraudsters are able to “game the system” at your company’s expense. In this installment, we explore different expense reporting fraud schemes that we have encountered in the course of our investigations. The purpose of having employees submit expense reports for…

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  This is the second installment in a series where we look at the various fraud schemes available to those who might do you or your business harm. Technology is constantly evolving as industry experts find new and improved ways to do things.  They have brought us banking by phone, transfers via texting, and mobile…

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Even if you don’t have hundreds of millions in assets to go missing, this article can teach you a lot about how money can be hidden.  Learn some of the dark sides of the global offshore financial system that people can use to hide assets in this financial sleuthing article written by The New York…

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    This is the final post in a three-part series discussing the calculation of lost profits in a hypothetical scenario seeking economic damages for the alleged violation of a non-competition covenant.  As noted in the prior posts, the three part series will utilize the following fact pattern.   The Best Animal Hospital, Inc. is…

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How many different ways are there to commit fraud in a small business?  The possibilities, unfortunately, can be endless when owners and management do not have solid internal controls in place or the willingness to acknowledge that “it could happen to me.”  This will be the first installment of several to explore the various fraud…

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On December 2, 2016, Laurie and Karen will present “If I Had Only Known Then… – A Study of Fraud Schemes, Missing Internal Controls and Resulting Investigations” at the University of Georgia Small Business Development Center at Kennesaw State University’s CPE for CPAs.  Please click here if you are interested in attending this session or…

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This is the second post in a three part series discussing the calculation of lost profits in a hypothetical scenario seeking economic damages for the alleged violation of a non-competition covenant.  As noted in the prior post, the three part series will utilize the following fact pattern: The Best Animal Hospital, Inc. is a veterinary…

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This is the initial post in a three part series discussing the calculation of lost profits in a hypothetical scenario seeking economic damages for the alleged violation of a non-competition covenant.  The three part series will utilize the following fact pattern. The Best Animal Hospital, Inc. is a veterinary clinic located in Atlanta, Georgia.  The…

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On August 24, 2015, Karen Fortune, Pat Salem and Luke Thomas appeared before the City Council for the City of Temple (Georgia) to present findings from a forensic investigation of the City.  Please refer to the following Times-Georgian articles for more information about this investigation: Temple: Audit Reveals More than $1M Wasted Temple Audit: Sewell…

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