ACFE, Anti-fraud, Audit, Audit Committee, Board of Directors, Books and records, Chief Audit Executive, Chief Compliance Officer, Compliance, Corporate Fraud, Ethics, FCPA, Foreign Corrupt Practi..., Forensic Accounting, Four eyes approval, Fraud, Fraud Investigations, Fraud Risk Management, General Counsel, Governance, IIA, Internal Audit, Internal Controls, Process Improvement, Red Flag, Regulatory, Risk, Risk Assessment, Risk Management, Sarbanes-Oxley, SEC, Skepticism, Third Party, White Collar Crime Jonathan T. Marks ACFE, Anti-fraud, Audit, Audit Committee, Board of Directors, Books and records, Chief Audit Executive, Chief Compliance Officer, Compliance, Corporate Fraud, Ethics, FCPA, Foreign Corrupt Practi..., Forensic Accounting, Four eyes approval, Fraud, Fraud Investigations, Fraud Risk Management, General Counsel, Governance, IIA, Internal Audit, Internal Controls, Process Improvement, Red Flag, Regulatory, Risk, Risk Assessment, Risk Management, Sarbanes-Oxley, SEC, Skepticism, Third Party, White Collar Crime Jonathan T. Marks

FCPA - Cash, Bribes, and the “Four Eyes Principle”

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ACFE, Anti-fraud, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Corporate Fraud, Crisis Management, Cross Border Investiga..., DOJ, Due Diligence, Ethics, FCPA, Foreign Corrupt Practi..., Forensic Accounting, Fraud, Fraud Investigations, Fraud Risk Management, General Counsel, Governance, IIA, Internal Controls, Investigations, Money Laundering, Red Flag, Remediation, Risk, Risk Assessment, Risk Management, Root Cause, SEC, Third Party, Training, Whistleblower, White Collar Crime Jonathan T. Marks ACFE, Anti-fraud, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Corporate Fraud, Crisis Management, Cross Border Investiga..., DOJ, Due Diligence, Ethics, FCPA, Foreign Corrupt Practi..., Forensic Accounting, Fraud, Fraud Investigations, Fraud Risk Management, General Counsel, Governance, IIA, Internal Controls, Investigations, Money Laundering, Red Flag, Remediation, Risk, Risk Assessment, Risk Management, Root Cause, SEC, Third Party, Training, Whistleblower, White Collar Crime Jonathan T. Marks

Registration is Now Open - Class Size is Limited! Doing Compliance Master Class Training with Tom Fox will be held in New York City on November 12-13 (Two Days), 2018.

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ACFE, Anti-fraud, Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Corporate Fraud, Crisis Management, Culture, Cyber, Damages, Data Integrity, Dodd-Frank, DOJ, Due Diligence, ERM, Ethics, FCPA, Forensic Accounting, Fraud, Fraud Investigations, Fraud Risk Management, Fraud Triangle, GDPR, General Counsel, Global, Governance, Hotline, IIA, Internal Audit, Internal Controls, Investigations, Materiality, Money Laundering, Red Flag, RegTech, Regulatory, Remediation, Restatement, Risk, Risk Assessment, Risk Management, Root Cause, Sarbanes-Oxley, Seaboard, SEC, Skepticism, Tax, Third Party, Triage, Whistleblower, White Collar Crime Jonathan T. Marks ACFE, Anti-fraud, Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Corporate Fraud, Crisis Management, Culture, Cyber, Damages, Data Integrity, Dodd-Frank, DOJ, Due Diligence, ERM, Ethics, FCPA, Forensic Accounting, Fraud, Fraud Investigations, Fraud Risk Management, Fraud Triangle, GDPR, General Counsel, Global, Governance, Hotline, IIA, Internal Audit, Internal Controls, Investigations, Materiality, Money Laundering, Red Flag, RegTech, Regulatory, Remediation, Restatement, Risk, Risk Assessment, Risk Management, Root Cause, Sarbanes-Oxley, Seaboard, SEC, Skepticism, Tax, Third Party, Triage, Whistleblower, White Collar Crime Jonathan T. Marks

News Release: Baker Tilly Strengthens Growing Forensic Litigation Valuation Services Practice with Addition of Industry Leader Jonathan T. Marks

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Anti-fraud, Audit, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Corporate Fraud, DOJ, Ethics, FCPA, Fraud, Fraud Investigations, Fraud Risk Management, General Counsel, Global, Governance, IIA, Internal Audit, Internal Controls, Investigations, Remediation, Risk, Risk Assessment, Risk Management, Root Cause, Sarbanes-Oxley, SEC, Third Party, Triage, Whistleblower, White Collar Crime Jonathan T. Marks Anti-fraud, Audit, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Corporate Fraud, DOJ, Ethics, FCPA, Fraud, Fraud Investigations, Fraud Risk Management, General Counsel, Global, Governance, IIA, Internal Audit, Internal Controls, Investigations, Remediation, Risk, Risk Assessment, Risk Management, Root Cause, Sarbanes-Oxley, SEC, Third Party, Triage, Whistleblower, White Collar Crime Jonathan T. Marks

FCPA Settlement - Petrobras Board Involved

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Anti-fraud, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Corporate Fraud, DOJ, Ethics, FCPA, Fraud, Fraud Investigations, Fraud Risk Management, Internal Controls, Investigations, Red Flag, Regulatory, Risk, Risk Assessment, Risk Management, Supreme Court, Third Party Jonathan T. Marks Anti-fraud, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Corporate Fraud, DOJ, Ethics, FCPA, Fraud, Fraud Investigations, Fraud Risk Management, Internal Controls, Investigations, Red Flag, Regulatory, Risk, Risk Assessment, Risk Management, Supreme Court, Third Party Jonathan T. Marks

Third Party Red Flags

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10-80-10, Anti-fraud, Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Corporate Fraud, Ethics, FCPA, Fraud, Fraud Investigations, Fraud Risk Management, General Counsel, Global, Governance, IIA, Internal Audit, Internal Controls, Investigations, Risk, Risk Assessment, Risk Management, White Collar Crime Jonathan T. Marks 10-80-10, Anti-fraud, Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Corporate Fraud, Ethics, FCPA, Fraud, Fraud Investigations, Fraud Risk Management, General Counsel, Global, Governance, IIA, Internal Audit, Internal Controls, Investigations, Risk, Risk Assessment, Risk Management, White Collar Crime Jonathan T. Marks

Perfect Place Syndrome and the 10-80-10 Rule to Ethics

At some point it appears there was a human behavior theory that was possibly applied to fraud risk management and the 10-80-10 Rule to Ethics was born.This theory is based on the assumption that 10 percent of the people are ethical all of the time, 80 percent could behave unethically depending on the situation or the pressure(s) being applied, and 10 percent have no or a severely broken moral compass and will pounce on opportunities to commit fraud.

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ACFE, Anti-fraud, Audit Committee, Board of Directors, Books and records, Chief Audit Executive, Chief Compliance Officer, Compliance, Fraud, Fraud Risk Management, General Counsel, Global, Governance, Internal Audit, Internal Controls, Risk Assessment, Risk Management, Sarbanes-Oxley, Skepticism, Whistleblower, White Collar Crime Jonathan T. Marks ACFE, Anti-fraud, Audit Committee, Board of Directors, Books and records, Chief Audit Executive, Chief Compliance Officer, Compliance, Fraud, Fraud Risk Management, General Counsel, Global, Governance, Internal Audit, Internal Controls, Risk Assessment, Risk Management, Sarbanes-Oxley, Skepticism, Whistleblower, White Collar Crime Jonathan T. Marks

Putting the Freud in Fraud - Part Two

While we can't get into the mind of the white collar criminal, we can take a closer look at high-profile individuals who have perpetrated massive fraud at corporations and instances of fraud identified in practice, as well as some research, to help is identify a pattern of similar behavioral elements common to white-collar crooks and cultural elements common to their environments.

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Anti-fraud, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Ethics, Fraud, Fraud Risk Management, General Counsel, Governance, Hotline, IIA, IIA Philadelphia, Internal Audit, Internal Controls, Investigations, Regulatory, Risk, Risk Management, Sarbanes-Oxley, Whistleblower, White Collar Crime Jonathan T. Marks Anti-fraud, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Ethics, Fraud, Fraud Risk Management, General Counsel, Governance, Hotline, IIA, IIA Philadelphia, Internal Audit, Internal Controls, Investigations, Regulatory, Risk, Risk Management, Sarbanes-Oxley, Whistleblower, White Collar Crime Jonathan T. Marks

2019 IIA Philadelphia Fraud Symposium - Update

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Anti-fraud, Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Culture, Ethics, Forensic Accounting, Fraud, Fraud Risk Management, Fraud Triangle, IIA, Internal Controls, Risk Management, White Collar Crime Jonathan T. Marks Anti-fraud, Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Culture, Ethics, Forensic Accounting, Fraud, Fraud Risk Management, Fraud Triangle, IIA, Internal Controls, Risk Management, White Collar Crime Jonathan T. Marks

Putting the Freud in Fraud - Part One

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ACFE, Anti-fraud, Audit, Audit Committee, Board of Directors, Books and records, Bribery, Chief Audit Executive, Chief Compliance Officer, Compliance, Control, Corporate Fraud, DOJ, Enterprise Risk Resili..., ERM, Ethics, FCPA, Foreign Corrupt Practi..., Forensic Accounting, Four eyes approval, Fraud, Fraud Risk Management, General Counsel, Global, Governance, IIA, Internal Audit, Internal Control Defic..., Internal Controls, Investigations, Process Improvement, Red Flag, Regulatory, Remediation, Risk, Risk Assessment, Risk Management, Root Cause, Sarbanes-Oxley, SEC, Skepticism, Third Party, White Collar Crime Jonathan T. Marks ACFE, Anti-fraud, Audit, Audit Committee, Board of Directors, Books and records, Bribery, Chief Audit Executive, Chief Compliance Officer, Compliance, Control, Corporate Fraud, DOJ, Enterprise Risk Resili..., ERM, Ethics, FCPA, Foreign Corrupt Practi..., Forensic Accounting, Four eyes approval, Fraud, Fraud Risk Management, General Counsel, Global, Governance, IIA, Internal Audit, Internal Control Defic..., Internal Controls, Investigations, Process Improvement, Red Flag, Regulatory, Remediation, Risk, Risk Assessment, Risk Management, Root Cause, Sarbanes-Oxley, SEC, Skepticism, Third Party, White Collar Crime Jonathan T. Marks

Internal Control Defined and Some Guidance

Compliance officers talk about controls constantly. Effective controls are the lifeblood of what makes a compliance program work. Most of us can rattle off examples of controls, or recognize a control when we see one.
So my fellow speaker asked the audience: What is a control?
Nobody dared answer. We all, me included, were suddenly uncertain that we could define a control correctly.
The speaker who posed this question is Jonathan T. Marks, partner at Baker Tilly and a prolific thinker on all things forensics, audit, and internal control. Lately Marks has been asking audit and compliance audiences to define a control — and to his dismay, most people can’t.Read Marks’ definition of internal control.

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Anti-fraud, Audit, Audit Committee, Board of Directors, Continuous Auditing, Continuous Monitoring, Corporate Fraud, Crisis Management, Data Analytics, Ethics, FCPA, Foreign Corrupt Practi..., Fraud, Fraud Investigations, Fraud Risk Management, Governance, Hotline, IIA, Internal Audit, Internal Controls, Investigations, Monitor, Process Improvement, Red Flag, Risk, Risk Assessment, Risk Management, Root Cause, Third Party, Triage, Whistleblower, White Collar Crime Jonathan T. Marks Anti-fraud, Audit, Audit Committee, Board of Directors, Continuous Auditing, Continuous Monitoring, Corporate Fraud, Crisis Management, Data Analytics, Ethics, FCPA, Foreign Corrupt Practi..., Fraud, Fraud Investigations, Fraud Risk Management, Governance, Hotline, IIA, Internal Audit, Internal Controls, Investigations, Monitor, Process Improvement, Red Flag, Risk, Risk Assessment, Risk Management, Root Cause, Third Party, Triage, Whistleblower, White Collar Crime Jonathan T. Marks

Audit Committees, Internal Audit, and Fraud Risk

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Anti-fraud, Board of Directors, Compliance, Corporate Fraud, ERM, Ethics, Foreign Corrupt Practi..., Forensic Accounting, Four eyes approval, Fraud, Fraud Risk Management, General Counsel, Governance, Internal Audit, Internal Controls, Investigations, Monitoring, Red Flag, Regulatory, Risk, Risk Assessment, Risk Management, Root Cause, Sarbanes-Oxley, SEC, Training, White Collar Crime Jonathan T. Marks Anti-fraud, Board of Directors, Compliance, Corporate Fraud, ERM, Ethics, Foreign Corrupt Practi..., Forensic Accounting, Four eyes approval, Fraud, Fraud Risk Management, General Counsel, Governance, Internal Audit, Internal Controls, Investigations, Monitoring, Red Flag, Regulatory, Risk, Risk Assessment, Risk Management, Root Cause, Sarbanes-Oxley, SEC, Training, White Collar Crime Jonathan T. Marks

Fraud Risk Assessment - A Recipe for Greater Success!

In addition to establishing an ethical environment, board members and management must also take the lead in implementing and maintaining a formal fraud risk management program. One key element of such a program is a fraud risk assessment.Risk assessments are part of the discipline of risk management, where enhanced frameworks and techniques have emerged. Risk management comprises the identification, assessment, and prioritization of risks followed by the coordinated and efficient use of resources to monitor, minimize, and otherwise control the impact of the risks on the organization.

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