1 The author(s) shown below used Federal funds provided by the U.S. Department of Justice and prepared the following final report: Document Title: Author(s): Education and Training in Fraud and Forensic Accounting: A Guide for Educational Institutions, Stakeholder Organizations, Faculty, and Students West Virginia University Document No.: Date Received: March 2007 Award Number: 2001-RC-CX-K003 This report has not been published by the U.S. Department of Justice. To provide better customer service, NCJRS has made this Federallyfunded grant final report available electronically in addition to traditional paper copies. Opinions or points of view expressed are those of the author(s) and do not necessarily reflect the official position or policies of the U.S. Department of Justice.
2 U.S. Department of Justice Office of Justice Programs National Institute of Justice NIJ Special Report Education and Training in Fraud and Forensic Accounting: A Guide for Educational Institutions, Stakeholder Organizations, Faculty, and Students West Virginia University -Forensic Science Initiative Cooperative Agreement RC-CX-KO03 FY2002 Amount: $613,768 Investigative and Forensic Sciences Division Division Chief: Susan D. Narveson Program Manager: John Paul Jones Forensic Resource Network NOTE: THIS IS AN EXPOSURE DRAFT. THE CONTENTS OF THIS EXPOSURE DRAFT HAVE NOT BEEN SHARED WITH THE NATIONAL INSTITUTE OF JUSTICE. ALL CONTENT AND OPINIONS PRESENTED IN THIS EXPOSURE DRAFT ARE THE RESPONSIBILITY OF THE PRINICIPAL INVESTIGATORS, PLANNING PANEL AND TECHNICAL WORKING GROUP. Current Draft: February 7,2007
3 Education and Training in Fraud and Forensic Accounting: A Guide for Educational Institutions, Stakeholder Organizations, Faculty, and Students This document was developed and approved by the Technical Working Group for Education in Fraud and Forensic Accounting
4 Technical Working Group on Education in Fraud and Forensic Accounting Supported and approved by the National Institute of Justice (NIJ), the Technical Working Group on Education in Fraud and Forensic Accounting (TWG) is a diverse group of content area experts: professionals working across the broad spectrum of activities that constitute fraud prevention, deterrence, detection, investigation, and remediation (hereinafter "fraud") and forensic accounting. Members of the TWG represent corporate and industry stakeholders, professional services providers, law enforcement, the legal community, government and regulatory stakeholders, professional organizations, and academics specializing in fraud and forensic accounting. These individuals have voluntarily contributed their time, ideas, and insights because of their special interest in developing stronger fraud and forensic accounting education and training. As a preliminary step to creating the TWG, the cochairs of this activity created a planning panel composed of educators and professionals. The planning panel had two objectives: first define the scope of the project by developing the larger strategies that would steer the efforts of the group and then identify subject matter experts from across the country to serve on it. Planning panel and TWG participants were nominated from the following stakeholder groups: Academicians working in the area of fraud and forensic accounting; public accounting firms, including the "Big 4" firms; the American Institute of Certified Public Accountants (AICPA); audit committee members; the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF); corporate representatives working in the area of fraud and forensic accounting; the Federal Bureau of Investigation (FBI); the Institute of Internal Auditors; the Internal Revenue Service (IRS); the legal community; the National White Collar Crime Center; the Association of Certified Fraud Examiners (ACFE); the Public Company Accounting Oversight Board (PCAOB); the Securities and Exchange Commission (SEC); and other professional service providers and stakeholder organizations. During an 18-month period, the 14 members of the planning panel and additional 32 members of the TWG worked together to develop this guide. The following pages list the planning panel and TWG participants; their affiliations; and their titles, backgrounds, or areas of expertise.
5 Planning Panel Members CenterICoauthor of COSO Report Heriot Prentice.... * Cochairsand principal investigators along with Max M. Houck.
6 Additional Technical Working Group Members Senior Faculty Fellow. -. d Rose Lizzadro Professor of... W. Robert Grafton Communications School of Professional Studies on Practice and Firm Subject Matter...
8 Acknowledgments The National Institute of Justice (NIJ) and West Virginia University (WVU) wish to thank the members of the TWG, especially those serving on the planning panel, for their effort and dedication to the enhancement of education in fraud and forensic accounting. The TWG members are nationally recognized subject matter experts representing corporate and industry stakeholders, professional services providers, law enforcement, the legal community, government and regulatory stakeholders, professional organizations, and academicians who have generously given their time to draft, revise, review, and finalize this document. We are also gratefbl to the representative organizations for their flexibility and support in releasing their subject matter experts to see this project to completion. WVU would like to thank President David Hardesty, Provost Gerald Lang, Vice President for Research John Weete, Director of Forensic Initiatives Max Houck, Deans of the College of Business and Economics Jay Coats and Steven Sears, and Division of Accaunting Directors Ann Pushkin and Tim Pearson for their support, dedication, and commitment to this project. We also would like to recognize the volunteer assistance of WVU students Sarah Blevins, Lynn Flink, and Joseph Hager; the graduate assistance of Jason Thomas and Stephanie Concordora; and especially the assistance of Joanne Taylor, who worked on this project from inception to completion.
9 Education and Training in Fraud and Forensic Accounting: A Guide for Educational Institutions. Stakeholder Organizations. Faculty. and Students Contents Page Number Task Statement... 1 Overview... 1 Motivation... 4 Model Curriculum Worlung Definitions...6 Student Placement as a Model Curriculum Driver...8 Building Knowledge. Skills. and Abilities in Fraud and Forensic Accounting...10 Overview of the Model Curriculum...17 Model Curriculum for Criminology. Legal Environment. and Ethics...19 Model Curriculum for Fraud and Forensic Accounting Core Foundation Related to Fraud...23 Asset Misappropriation. Corruption. and False Representations...26 Financial Statement Fraud...31 Fraud and Forensic Accounting in a Digital Environment...38 Model Curriculum for Forensic and Litigation Advisory Services...41 Framework for Curriculum Decision Making...45 Appendices Appendix A: Resources for Fraud and Forensic Accounting...48 Appendix B: Fraudulent Acts Appendix C: Taxonomy of Financial Statement Fraud Types...52 Appendix D: Implementation Guide Appendix E: Example Implementation...60
10 Education and Training in Fraud and Forensic Accounting: A Guide for Educational Institutions, Stakeholder Organizations, Faculty, and Students Task Statement As academic institutions contemplate the addition offraud and forensic accounting into their curricula, there is a need for an in-depth examination of the knowledge, skills and abilities necessary for individuals to function in thesejields. The objective of this project is to develop a model educational curriculum in fraud and forensic accounting to aid academic institutions, public and private organizations, practitioners, faculty, and prospective students interested in developingprofessionals with the skills and abilities necessary to excel in these emergingfields. The TWG explicitly recognizes that the long-term success of any academic endeavor is derived from three sources: Research, practice, and education. Research drives professional innovation. Practitioners implement the products of research (concepts, ideas, theories, and evidence) by applying, testing, and refining theory and research findings in the field. Finally, educators create learning frameworks through which students benefit from the combined efforts of practice and research. While this document contemplates a model curriculum for education and training, the TWG encourages continued collaboration by all interested stakeholders as exemplified herein. Overview As a result of recent, highly publicized financial scandals; reported increases in occupational fraud; and heightened concerns over money laundering to support terrorism and racketeering, legislative mandates and public expectations have heightened the necessity to hrther define the auditor's and accountant's responsibility for detecting fraud within organizations. Successful fraud or forensic accounting analyses and findings reported by practicing professionals may be the difference between whether perpetrators avoid detection of their illegal activities or they are brought to justice. In most cases, success is directly and primarily dependent upon the knowledge, skills, and abilities of the professionals performing the work. Consequently, the demand for entry-level professionals with formal education in fraud and forensic accounting has grown. Academic institutions and stakeholder organizations that provide education in these fields are faced with a number of questions regarding the nature, extent, and format of a worthwhile curriculum.
11 West Virginia University, with hnding from the National Institute of ~ustice,' organized the TWG to examine fraud and forensic accounting issues and to develop model curriculum guidelines. In addition to assisting academic institutions and faculty in the development and modification of curricula, the guidelines presented are intended to aid professional trainers working in this area and students as they make education and career choices. Further, practicing professionals who seek opportunities to acquire new skills in the area of fraud and forensic accounting may also benefit from this guidance. This report outlines the results of the TWG's efforts. The TWG process began with the formation of a planning panel consisting of 14 individuals representing various stakeholder groups in the areas of research, practice, and education. The planning panel was charged with defining the scope and boundaries of the project and identifling and recruiting additional members of the TWG. The planning panel recruited an additional 32 individuals representing practitioners from the law enforcement and business communities, professional organizations, regulators and other government agencies, academicians, researchers, and authors. The TWG intends that the content detailed in this document assist colleges, universities, professors, course developers, and training professionals as follows: (1) To select curricula and course content when the desire is to create multiple coursesltraining modules in the areas of fraud andlor forensic accounting. (2) To provide students with an introduction to fraud and/or forensic accounting through a stand-alone exposure course/training module. (3) To make modifications to existing auditing, information systems, and other business or accounting course content to provide students and practicing professionals with exposure to fraud and/or forensic accounting. (4) To provide curriculum recommendations and outline course content for use by professional development providers, law enforcement trainers, and continuing professional education providers to generate courses, training modules, and materials in the specialized area of fraud and forensic accounting. (5) To provide guidance for training and development in the area of fraud and forensic accounting for executives, management, attorneys, board members, audit committee members, and other interested stakeholders. The TWG identified the following primary content areas for fraud and forensic accounting curricula: ' Tlus project is supported by Award No RC-CX-KO03 from the National Institute of Justice (NIJ), Office of Justice Programs. The NIJ is the research, development, and evaluation agency of the U.S. Department of Justice. We remain grateful to the NIJ for their financial support.
12 (1) Criminology, specifically oriented to the nature, dynamics, and scope of fraud and financial crimes; the legal environment; and ethical issues. (2) Fraud prevention, deterrence, detection, investigation, and remediati~n:~ a. Asset misappropriation, corruption, and false representations. b. Financial statement fraud. c. Fraud and forensic accounting in a digital environment, including: - Computer-based tools and techniques for detection and investigation. - Electronic case management tools. - Other issues specific to computerized environments. (3) Forensic and litigation advisory services, including research and analysis, valuation of losses and damages, dispute investigation, and conflict resolution (including arbitration and mediation). A review of existing higher education institution offerings indicates that the number of courses available varies from a single class to programs of 4-10 different courses. Programs are offered at the undergraduate and graduate level as majors, minors, tracks, or as nondegree "certificate" programs. Further, job opportunities and the student applicant pool are likely to vary across colleges, universities, and other curriculum providers. Accordingly, the TWG recognized the need for program flexibility. There are various career paths available to students interested in fraud and forensic accounting. Rather than focus on any single career path or curriculum, the guidelines are intended to address the body of knowledge, skills, and abilities common to all, with an emphasis on entry-level competency. Many students interested in fraud and forensic accounting have or will have a degree in accounting. Others may have degrees in related fields such as criminology, sociology, psychology, law, computer science, or business, or have obtained related job experience with or without accounting skills. To accommodate students with varying backgrounds, the TWG identified basic accounting and auditing knowledge as a prerequisite for the study of fraud and forensic accounting. Motivation Recent corporate accounting scandals have led to increased legal and regulatory requirements (e.g., Sarbanes-Oxley Act of 2002, Public Company Accounting Oversight Board (PCAOB)) for improved corporate governance. These requirements address internal controls for detecting and deterring fraud and encourage financial statement auditors to be more aggressive in searching for fraud. This, in turn, has resulted in increased demand for entry-level practitioners and professionals who have greater fraud awareness, as well as knowledge and skills related to fraud and forensic accounting. On a 2 "Fraud prevention" refers to creating and maintaining environments where fraudulent activities are minimized. Fraud prevention contrasts with "fraud deterrence," which refers to creating and maintaining environments where fraud is mitigated, subject to cost-benefit constraints. Some practicing professionals argue that fraud prevention implies that, and is only possible if, the root causes of fraud (such as greed, financial pressure, etc.) are eliminated.
13 more basic level, traditional accounting graduates entering the profession as corporate accountants and internal and external auditors are expected to have a greater understanding of fraud and forensic accounting. Furthermore, as a result of the threat of terror activities and corruption and racketeering, the Department of Justice, the Department of Homeland Security, and law enforcement agencies have placed greater emphasis on white collar crime, money laundering, and terrorist financing (e.g., USA Patriot Act). In addition, there is a growing demand for accountants in forensic and litigation advisory services. Another unfortunate reality is the increasing victimization of individuals targeted in fraud (e.g., identity theft). Raising awareness of fraud prevention measures and assisting in remediation procedures are crucial to effectively addressing this growing problem in society. As a result of these trends, students and accounting and law enforcement professionals desiring to enter the specialized field of fraud and forensic accounting, as well as employers hiring entry-level professionals, have urged academic institutions to enhance their fraud and forensic accounting course offerings and programs. In turn, academic institutions and professional training providers need to better understand the knowledge and skills required to enter this specialized field. The graphic below articulates how the knowledge and skills of traditional accounting, auditing, fraud, and forensic accounting interrelate. Traditional auditing procedures address fraud to the extent that AICPA Statement on Auditing Standards (SAS) No. 99 and other auditing requirements necessitate a search for fraud; however, auditors have no responsibility to plan and perform auditing procedures to detect misstatements that are not judged to be material (including those caused by error as well as fraud). Corporate management also has increased responsibility to design and implement internal controls to prevent and detect fraud as a result of Sarbanes-Oxley. Allegations of fraud are often resolved through court action that may include calculated estimates of losses (damages), suggesting that fraud investigation and forensic accounting often overlap. However, both encompass activities unrelated to the other: fraud professionals often assist in fraud prevention and deterrence efforts that do not directly interface with the legal system, and forensic accountants work with damage claims, valuations, and legal issues that do not involve allegations of fraud.
14 Accounting Internal and External Risk Assessment Internal controls Audit Evidence Litigation Matters and Investigations Prevention and Deterrence Detection Remediation The interrelationship among auditing, fraud, and forensic accounting is dynamic, changing over time due to political, social, and cultural events. In addition, the level of overlap between forensic accounting and fraud may be larger than depicted here. Because external auditors operate in an environment impacted by AICPA SAS No. 99 and the Sarbanes-Oxley Act, they are expected to have, at a minimum, adequate knowledge and skills in the area of fraud and forensic accounting. In addition, auditing, fraud, and forensic accounting professionals often have skill sets in multiple areas and are able to leverage their skills and abilities from one area when working in others. As such, this report identifies fraud and forensic accounting curriculum choices and provides guidelines for interested colleges, universities, and other curriculum providers in three areas: (1) Those who wish to add multiple coursesltraining modules that allow prospective students to prepare for entry-level positions in the field of fraud and forensic accounting, (2) those who wish to add a single survey courseltraining module, and (3) those who wish to enhance current course contentltraining efforts by including increased coverage of fraud and forensic accounting topics. The curriculum recommendations and course content outlined in this document may also be used to generate courses, training
15 modules, and materials for professional development programs, law enforcement training, and continuing professional education and to provide guidance for training and development for executives, management, attorneys, board members, audit committee members, and other interested stakeholders. The guidelines outlined below will assist curriculum developers in identifying topical coverage and evaluating the course content that would be most appropriate for their students. Model Curriculum Working Definitions In order to develop fraud and forensic accounting curriculum guidelines, the TWG started with the following definitions: Forensic accounting is the application of accounting principles, theories, and disciplines to facts or hypotheses at issue in a legal dispute, and encompasses every branch of accounting knowledge. Forensic accounting consists of two major components: (1) Litigation services that recognize the role of the CPA as an expert or consultant and (2) investigative services that make use of the CPA's skills, which may or may not lead to courtroom testimony. Forensic accounting may involve the application of special skills in accounting, auditing, finance, quantitative methods, certain areas of the law and research, and investigative skills to collect, analyze, and evaluate evidential matter and to interpret and communicate findings. Forensic accounting may involve either an attest or consulting engagement.3 Fraud and fi-aud-related definitions: Fraud (sometimes referred to as the fraudulent act) is "an intentional perversion of truth for the purpose of inducing another in reliance upon it to part with some valuable thing or to surrender a legal right; a false representation of a matter of fact."4 Fraud examination is a methodology for resolving fraud allegations from inception to disposition, including obtaining evidence, interviewing, writing reports and testifying. Fraud Examiners, as designated by the ACFE, also assist in fraud prevention, deterrence, detection, investigation and remediati~n.~ 3 The AICPA Forensic and Litigation Services Committee developed the definition. See also Crumbley, D. Larry, Lester E. Heitger, and G. Stevenson Smith, Forensic and Investigative Accounting, Chicago: CCH Incorporated, Black, Henry Campbell, Black's Law Dictionary, Sixth ed., St. Paul: West Publislung Co., Adapted from Association of Certified Fraud Examiners, Fraud Examiners Manual, Austin: Association of Certified Fraud Examiners, 2005.
16 Fraud investigation takes place when indicators of fraud, such as missing cash or other evidence, suggest that a fraudulent act has occurred and requires investigation to determine the extent of the losses and the identity of the perpetrator.6 Fraud prevention refers to creating and maintaining environments where the risk of a particular fraudulent activity is minimal and opportunity is eliminated, given the inherent cost-benefit tradeoff. When fraud is prevented, potential victims avoid the costs associated with detection and in~estigation.~ Fraud deterrence refers to creating environments in which people are discouraged from committing fraud, although it is still possible. The 2005 Federal Sentencing Guideline Manual defines deterrence as a clear message sent to society that repeated criminal behavior will aggravate the need for punishment with each recurrence. Deterrence is usually accomplished through a variety of efforts associated with internal controls and ethics programs that create a workplace of integrity and encourage employees to report potential wrongdoing. Such actions increase the perceived likelihood that an act of fraud will be detected and reported. Fraud deterrence can also be achieved through the use of continuous monitoringlauditing software tools. Fraud deterrence is enhanced when the perception of detection is present and potential perpetrators recognize that they will be punished when caught. Fraud detection refers to the process of discovering the presence or existence of fraud. Fraud detection can be accomplished through the use of well designed internal controls, supervision and monitoring and the active search for evidence of potential fraud. Fraud remediation refers to (I) the recovery of losses through insurance, the legal system or other means and (2) the modification of operational processes and procedures, including changes to the system of internal control deemed necessary to minimize or deter a recurrence of similar fi-aud in the fbture. The fraud scheme is the specific methodology used to commit, conceal and benefit from the fraudulent act. To understand the 6 Whether to use the term "fraud investigation" or "fraud examination" is a matter of debate among practitioners. Some, including the Association of Certified Fraud Examiners, prefer the term fraud examination because it encompasses prevention, deterrence, detection, and remediation elements in addition to investigation. Others prefer fraud investigation because the term examination has a special meaning for auditors and accountants. The TWG's position is that either term is acceptable as long as the full term, including the word "fraud," is used: fraud examination or fraud investigation. 7 Albrecht, W. Steve, and Chad 0.Albrecht, FraudExamination & Prevention, Mason, OH:Thomson South-Western, 2003.
17 fraud scheme, investigators often chart operational processes to identifl internal control points and possible internal control breakdowns to determine the means by which the fraud act was perpetrated. By studying the scheme, investigators can identifl possible perpetrators and can assist with the remediation process. Student Placement as a Model Curriculum Driver The TWG concluded that anticipated career paths and the student applicant pool would likely drive the curriculum choices made by interested colleges and universities. Figure 1 below captures several anticipated career paths. Based on the applicant pool, colleges, universities, and professional educators and trainers will determine the appropriate prerequisites. Once students are admitted, institutions will then be tasked with developing students' knowledge and skills to the point that they qualify to enter the field of fraud and forensic accounting. Identified career paths include positions at professional services firms, corporations, government or regulatory agencies, law enforcement agencies, and legal services organizations. Opportunities for fraud and forensic accounting professionals in professional services firms include external auditing, internal audit outsourcing, and forensic and litigation advisory services.
18 Figure I Finally, to become a long-term, successfbl professional requires additional specialized training and continuing professional development. Specialized training for entry-level staff helps them achieve the required level of competency within a specific organization. Some of the specialized training will be organization-specific, while other training will be task-specific. Further, experienced staff persons require continuing professional education to maintain proficiency. The goal of the TWG is to focus on identifying the knowledge and skills necessary to enter the field of fraud and forensic accounting. Thus, its recommendations are oriented around the center blocks of figure 1: knowledge, skills, and abilities; and entry-level career paths. In an applied discipline like accounting, student placement and job
19 opportunities are usually viewed as key performance indicators. Therefore, to begin the process of curriculum development, consideration should be given to potential employers and what they require of their entry-level employees. Demand for entry-level fraud and forensic accounting students The demand for accounting students who have specialized qualifications in fraud and forensic accounting has grown significantly and is likely to continue to grow, creating an opportunity for those colleges, universities, and other course developers that choose to provide related courses and programs. For example, The Wall Street Journal stated that "forensic accounting is a particularly hot field" ("CPA Recruitment Intensifies as Accounting Rules Evolve," March 22, 2005).' Moreover, each of the Big 4 firms is now recruiting accounting students with some exposure to forensic accounting. Further examples include the need for staffing at the SEC, PCAOB, and in private industry in response to the Sarbanes-Oxley Act. Building Knowledge, Skills and Abilities in Fraud and Forensic Accounting The progression of knowledge, skills and abilities for fraud and forensic accounting for entry-level professionals is presented in figure 2. The first two columns address prerequisite accounting, auditing and business law knowledge that is considered necessary for the fraud and forensic accounting curriculum. Students with an accounting degree will have met these prerequisites as part of their degree requirements. Students who do not have an accounting degree will need to obtain the prerequisite knowledge and skills before embarking on the fraud and forensic accounting curriculum. See also: Berry, Kate, "Business Booming for Forensic Accountants." Los Angeles Business Journal, June 6,2005, httv://fmdarticles.codv/articles/mim50721is ai Martin, Neil A., "Super Sleuths." Barron 's Online, February 28,2005 (subscribers only). Anderson, Mark, "Accountants Rock." Sacramento Business Journal, July 29,2005, l/focus1.html.
20 Basic accounting: Basic financial statements and note disclosures. The effects of debits and credits on account balances. Account analysis. Computation of key financial ratios, common size financials, etc. Basic auditing concepts: Professionalskepticism. Relevant auditing standards. Professionaland regulatory bodies. Types of audit evidence. Basics of transaction processing cycles and internal controls, includingcomputer-based informationsystem controls Basics of business law General businesscommunication skills (oral and written) Business ethics Definitionof fraud Definition of forensic accounting 1 Basic discussion of the roles of auditors, fraud professionals,and forensic accountants Overview of who commits fraud and why, and the fraud triangle: Pressure. Opportunity. Rationalization. Overview of the elements of fraud: Act. Concealment. Conversion. Discussion of fraud prevention, deterrence, detection, investigation, and remediation Criminology; Legal, Regulatory, and Professional Environment; Ethical Issues Fraud and Forensic Accounting: Asset Misappropriations, Corruption, and False Representations Financial Statement Fraud Fraud and Forensic Accounting in a Digital Environment Basic Computer Skills Overview of common fraud acts, includingasset misappropriations and fraudulent financial reporting I Discussion of "red flags1' I Forensic and Litigation Advisory Services Discussion of fraud remediation: criminal and civil litigation, and internalcontrols Discussion of types of forensic and litigation advisory
Standards for Internal Control in New York State Government October 2007 Thomas P. DiNapoli State Comptroller A MESSAGE FROM STATE COMPTROLLER THOMAS P. DINAPOLI My Fellow Public Servants: For over twenty
Practice Guide Reliance by Internal Audit on Other Assurance Providers DECEMBER 2011 Table of Contents Executive Summary... 1 Introduction... 1 Principles for Relying on the Work of Internal or External
Computer Forensic Services and the CPA Practitioner 2010-2012 Forensic Technology Task Force 2010-2012 Forensic Technology Task Force Ron Box Margaret Daley Carl Hoecker Joel Lanz Charles Reid Donna Tamura
Practice guide evaluating ethics-related PrograMs and activities JuNe 2012 Table of Contents Executive Summary... 1 Introduction... 2 D e fini tions... 2 Responsibilities for Ethical Climate... 3 Considerations
110101001101101101010011000 11011010100110110101001100 11011010011011010100110000 10100110110101001100010010 Protecting Information The Role of Community Colleges in Cybersecurity Education A Report from
Job Family Position Classification Standard for Administrative Work in the Human Resources Group, GS-0200 Series Covered by this Standard: Human Resources Specialist, GS-0201 TABLE OF CONTENTS INTRODUCTION...
Fraud Control in Australian Government Entities Better Practice Guide March 2011 This Better Practice Guide was prepared by the Australian National Audit Office and KPMG. ISBN No. 0 642 81180 6 Commonwealth
IFAC Board Exposure Draft November 2014 Comments due: April 15, 2015 International Ethics Standards Board for Accountants Proposed Changes to Part C of the Code Addressing Presentation of Information and
UN Guiding Principles on Business and Human Rights Discussion Paper for Banks on Implications of Principles 16 21 The Thun Group of Banks October 2013 Table of contents Introduction 3 The Thun Group background
CYBERSECURITY WORKFORCE DEVELOPMENT MATRIX RESOURCE GUIDE October 2011 CIO.GOV Workforce Development Matrix Resource Guide 1 Table of Contents Introduction & Purpose... 2 The Workforce Development Matrix
Global Network Initiative Public Report on the Independent Assessment Process for Google, Microsoft, and Yahoo Global Network Initiative Protecting and Advancing Freedom of Expresssion and Protecting and
Bachelor of Science in Business Management The Bachelor of Science in Business Management is a competencybased program that enables leaders and managers in organizations to earn a Bachelor of Science degree.
Characteristics of EXCELLENCE in Higher Education Requirements of Affiliation and Standards for Accreditation Online Version - Revised March 2009 (pages xii and xiii) Middle States Commission on Higher
Planning for the Future Strategic Plan U. S. S e c u r i t i e s a n d E x c h a n g e C o m m i s s i o n F I S C A L Y E A R S 2 0 1 4 2 0 1 8 D R A F T F O R C O M M E N T This document presents the
C o m m i t t e e o f S p o n s o r i n g O r g a n i z a t i o n s o f t h e T r e a d w a y C o m m i s s i o n G o v e r n a n c e a n d I n t e r n a l C o n t r o l C O S O I N T H E C Y B E R A G
Fraud risk management A guide to good practice Acknowledgements This guide is based on the first edition of Fraud Risk Management: A Guide to Good Practice. The first edition was prepared by a Fraud and
PRINCIPLES FOR PERIODIC DISCLOSURE BY LISTED ENTITIES Final Report TECHNICAL COMMITTEE OF THE INTERNATIONAL ORGANIZATION OF SECURITIES COMMISSIONS FEBRUARY 2010 CONTENTS Chapter Page 1 Introduction 3 Uses
CORPORATE RESPONSIBILITY AND CORPORATE COMPLIANCE: A Resource for Health Care Boards of Directors THE OFFICE OF INSPECTOR GENERAL OF THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES AND THE AMERICAN HEALTH
Graduate Student Handbook Masters of Criminal Justice University of Houston Downtown Updated for Fall 2012 Note: This Handbook is the governing document for your program. Where the University Catalog expressly
Statement on Standards for Continuing Professional Education (CPE) Programs Revised January 2012 Table of Contents Introduction... i Preamble... ii Article I - Definitions... 1 Article II General Guidelines
Bachelor of Science in Marketing Management The Bachelor of Science in Marketing Management is a competencybased program that enables marketing and sales professionals to earn a Bachelor of Science degree.
Exposure Draft May 2014 Comments due: September 11, 2014 Proposed Changes to the International Standards on Auditing (ISAs) Addressing Disclosures in the Audit of Financial Statements This Exposure Draft
www.pwc.com Integrity Inquiry into the functioning of the Government of Sint Maarten Table of Contents Table of contents 1. Introduction 5 2. Executive summary 7 2.1. Background 7 2.2. Scope of the Integrity
Cataloging and Metadata Education: A Proposal for Preparing Cataloging Professionals of the 21 st Century A response to Action Item 5.1 of the Bibliographic Control of Web Resources: A Library of Congress
The Guide to Not-for-Profit Governance 2012 Sponsored by the Not-for-Profit Practice Group and the Pro Bono Committee of Weil, Gotshal & Manges LLP The Guide to Not-for-Profit Governance 2012 Title Not-for-Profit
ST/ESA/STAT/SER.F/89 Department of Economic and Social Affairs Statistics Division Studies in Methods Series F No. 89 Manual for the Development of A System of Criminal Justice Statistics United Nations