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A chain is only as strong as its weakest link. The same theory applies to departmental performance—the overall result is only as strong as its weakest contributor. Leave our...
A chain is only as strong as its weakest link. The same theory applies to departmental performance—the overall result is only as strong as its weakest contributor. Leave our...
The audit standards state that one of the reasons auditors fail to detect fraud is that they don’t know what it looks like. Prior to the original SAS No. 82, Consideration of...
It is virtually impossible to pick up the daily newspaper and not find an article on some type of fraudulent event. In the wake of the “Era of Fraud, Waste and Excess,” one might...
There is always too much to do and too little time to do it all. Fortunately, if you know the right ways to manage people, projects and your time, you can get on top of everything...
Most ethics courses focus on unethical individuals and their terrible misdeeds. We don’t need another course on lessons from Enron or individuals committing fraud. Most unethical...
We all make predictions in our personal and professional lives. We base our decisions to marry, buy a house, launch a new product or hire staff on expectations about the future. ...
Strategic Planning for SMEs
The ACFE/COSO Fraud Risk Management Guide (FRMG) was published in 2016 (and updated in 2023). It has quickly gained acceptance as the set of best practices for preventing...
Prior to the original SAS No. 82 on Consideration of Fraud In A Financial Statement Audit (now codified as SAS No. 122, AU 240), the word fraud never appeared in a single SAS, nor...
How do you keep your team connected with the limitations of virtual meetings? Suddenly, it’s more important than ever for each member to understand and appreciate their differences...
Enterprise Risk Management for SMEs
According to the Gallup Organization, only 10% of employees believe that their organization does a good job onboarding new employees. This means most organizations are overlooking...
The Florida Institute of Certified Public Accountants (FICPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.