Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Culture, ERM, Global, Governance, Internal Controls, Regulatory, Risk, Risk Assessment, Risk Management, Root Cause, Sarbanes-Oxley Jonathan T. Marks Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Culture, ERM, Global, Governance, Internal Controls, Regulatory, Risk, Risk Assessment, Risk Management, Root Cause, Sarbanes-Oxley Jonathan T. Marks

Enterprise Risk Management - A Practical Plan

Many companies have an idea, albeit vague, about ERM or enterprise risk management. But few have made real progress in planning or actual implementation. What is the holdup? A practical five-step approach can help companies get their arms around ERM ... and begin to realize the benefits of integrated risk management, including escalating the right risks to the right people in a timely manner, and as a result, drive meaningful conversations with leaders to inform decision-making.

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Audit, Audit Committee, Board of Directors, Books and records, Chief Audit Executive, Chief Compliance Officer, Compliance, Data Integrity, Forensic Accounting, Fraud, Fraud Risk Management, Internal Audit, Investigations, Skepticism Jonathan T. Marks Audit, Audit Committee, Board of Directors, Books and records, Chief Audit Executive, Chief Compliance Officer, Compliance, Data Integrity, Forensic Accounting, Fraud, Fraud Risk Management, Internal Audit, Investigations, Skepticism Jonathan T. Marks

Fraud Tip Friday: Where did the Data come from?

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Board of Directors, Books and records, Chief Audit Executive, Chief Compliance Officer, Compliance, DOJ, Due Diligence, FCPA, Fraud, General Counsel, Global, Governance, Internal Controls, Investigations, Risk, Sarbanes-Oxley, SEC, Third Party Jonathan T. Marks Board of Directors, Books and records, Chief Audit Executive, Chief Compliance Officer, Compliance, DOJ, Due Diligence, FCPA, Fraud, General Counsel, Global, Governance, Internal Controls, Investigations, Risk, Sarbanes-Oxley, SEC, Third Party Jonathan T. Marks

FCPA - “A Better Life, a Better World” Well Maybe Not Yet for Panasonic Avionics

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Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Forensic Accounting, Fraud, Fraud Risk Management, Fraud Triangle, General Counsel, Internal Audit, Internal Controls, Investigations Jonathan T. Marks Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Forensic Accounting, Fraud, Fraud Risk Management, Fraud Triangle, General Counsel, Internal Audit, Internal Controls, Investigations Jonathan T. Marks

Fraud Tip Friday: Concealment

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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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Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Forensic Accounting, Fraud, Fraud Risk Management, Fraud Triangle, General Counsel, IIA, Internal Audit, Internal Controls, Investigations, Risk Jonathan T. Marks Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Forensic Accounting, Fraud, Fraud Risk Management, Fraud Triangle, General Counsel, IIA, Internal Audit, Internal Controls, Investigations, Risk Jonathan T. Marks

(Advanced) Meta-model of Fraud - Two triangles combine for better fraud case comprehension

The Fraud Triangle is tried and true, but we might need more to understand our cases. The authors describe a “meta-model of fraud” that combines the “why-based” Fraud Triangle with the “what-based” Triangle of Fraud Action to better explain fraud cases. We might never know exactly why fraudsters commit crimes, but we can always gather facts and evidence to help prevent and deter fraud.

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Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Cyber, Dodd-Frank, Due Diligence, Ethics, FCPA, Fraud, Fraud Risk Management, GDPR, General Counsel, Governance, Internal Audit, Investigations, Regulatory, Risk, Risk Management, Sarbanes-Oxley, SEC, Supreme Court, Third Party, Whistleblower Jonathan T. Marks Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Cyber, Dodd-Frank, Due Diligence, Ethics, FCPA, Fraud, Fraud Risk Management, GDPR, General Counsel, Governance, Internal Audit, Investigations, Regulatory, Risk, Risk Management, Sarbanes-Oxley, SEC, Supreme Court, Third Party, Whistleblower Jonathan T. Marks

How GDPR Could Impact Whistleblowers and the Ethics Hotline

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Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Culture, Due Diligence, Ethics, Fraud Risk Management, General Counsel, Governance, Internal Audit, Risk Assessment, Risk Management, Skepticism Jonathan T. Marks Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Culture, Due Diligence, Ethics, Fraud Risk Management, General Counsel, Governance, Internal Audit, Risk Assessment, Risk Management, Skepticism Jonathan T. Marks

Advice to the Board - Knowing the Business is Critical to Effective Risk Oversight

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Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, DOJ, FCPA, Fraud, Fraud Risk Management, Governance, Internal Audit, Internal Controls, Risk, Risk Assessment, Risk Management, Third Party, Training, Triage, Whistleblower Jonathan T. Marks Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, DOJ, FCPA, Fraud, Fraud Risk Management, Governance, Internal Audit, Internal Controls, Risk, Risk Assessment, Risk Management, Third Party, Training, Triage, Whistleblower Jonathan T. Marks

13 Step FCPA Compliance Action Plan

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ACFE, Audit Committee, Baker Tilly, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Chief Legal Counsel, Compliance, Control Environment, Crisis Management, Dodd-Frank, Ethics, Exit Interview, Fraud, Fraud Risk Management, General Counsel, Global, Governance, Investigations, Regulatory, Risk, Sarbanes-Oxley, SEC, Supreme Court, Whistleblower, White Collar Crime Jonathan T. Marks ACFE, Audit Committee, Baker Tilly, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Chief Legal Counsel, Compliance, Control Environment, Crisis Management, Dodd-Frank, Ethics, Exit Interview, Fraud, Fraud Risk Management, General Counsel, Global, Governance, Investigations, Regulatory, Risk, Sarbanes-Oxley, SEC, Supreme Court, Whistleblower, White Collar Crime Jonathan T. Marks

A ticking time bomb? Whistleblowing In Organizations Today

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