Pam Mantone, CFE, CPA, MAFF
Using analytical tests to zero in on possible fraud
The author's team used analytical tests — including the Beneish M-Score Model — to construct a road map for investigation into a fraud.
Written By: Pam Mantone, CFE, CPA, MAFF
'Income smoothing' becomes fraud
A team of fraud fighters uses three different analytical tools for measuring accruals (amounts that aren’t cash transactions) in a company and finds that some managers had added fraudulent loans to boost the numbers and keep the shareholders happy.
Written By: Pam Mantone, CFE, CPA, MAFF
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