Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Ethics, FCPA, Forensic Accounting, Fraud Risk Management, IIA, IIA Philadelphia, Internal Audit, Internal Controls, Investigations, Risk, Whistleblower, White Collar Crime Jonathan T. Marks Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Ethics, FCPA, Forensic Accounting, Fraud Risk Management, IIA, IIA Philadelphia, Internal Audit, Internal Controls, Investigations, Risk, Whistleblower, White Collar Crime Jonathan T. Marks

IIA Philadelphia Fraud Symposium - Hold the Date! March 22, 2019, at Exelon’s Energy Hall

“Trust is a professional hazard...verify”

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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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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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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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Audit Committee, Board of Directors, Compliance, Crisis Management, Dodd-Frank, Ethics, Fraud, Fraud Risk Management, Governance, Internal Audit, Internal Controls, Investigations, Risk, Sarbanes-Oxley, SEC, Training, Whistleblower Jonathan T. Marks Audit Committee, Board of Directors, Compliance, Crisis Management, Dodd-Frank, Ethics, Fraud, Fraud Risk Management, Governance, Internal Audit, Internal Controls, Investigations, Risk, Sarbanes-Oxley, SEC, Training, Whistleblower Jonathan T. Marks

Supreme Court: The Interpretation of the Whistleblower Protections within the Dodd–Frank Wall Street Reform and Consumer Protection Act Seem to Have Been Too Broad

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Audit, Audit Committee, Board of Directors, CCO, Chief Compliance Officer, Chief Legal Counsel, Compliance, Compliance Coordinator, DOJ, Ethics, Fraud, General Counsel, Governance, Regulatory, Risk, SEC Jonathan T. Marks Audit, Audit Committee, Board of Directors, CCO, Chief Compliance Officer, Chief Legal Counsel, Compliance, Compliance Coordinator, DOJ, Ethics, Fraud, General Counsel, Governance, Regulatory, Risk, SEC Jonathan T. Marks

Structural Integrity! Chief Compliance Officer v. General Counsel - Should They Be Separate?

Lack of separation of the CHIEF COMPLIANCE OFFICER and the GENERAL COUNSEL has been cited as a cause of numerous corporate failures. In fact, separation is now the norm in Health Care organizations. In spite of numerous recommendations to separate the two functions, there is general agreement that the roles are closely related and frequent collaboration is required.The issues relating to separation of the CHIEF COMPLIANCE OFFICER and the GENERAL COUNSEL are most often discussed in terms of the differences in their roles (below).

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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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Audit Committee, Board of Directors, Compliance, Cyber, Ethics, Forensic Accounting, Fraud, Fraud Risk Management, Governance, Internal Audit, Internal Controls, Investigations, Regulatory, Risk, Training Jonathan T. Marks Audit Committee, Board of Directors, Compliance, Cyber, Ethics, Forensic Accounting, Fraud, Fraud Risk Management, Governance, Internal Audit, Internal Controls, Investigations, Regulatory, Risk, Training Jonathan T. Marks

March 9th, 2018, Fraud Symposium - Presented by the IIA Philadelphia Chapter & Moderated by Jonathan T. Marks

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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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Compliance, Damages, Ethics, Forensic Accounting, Fraud, Tax Jonathan T. Marks Compliance, Damages, Ethics, Forensic Accounting, Fraud, Tax Jonathan T. Marks

Calculating the Correct Tax Loss: Are You Looking 'Outside the Box?'

Forensic accountants are routinely engaged to assist in the calculation of lost profits and economic damages in various types of litigation. One such engagement is assisting attorneys in calculating and/or reviewing calculations of tax loss attributable to alleged fraud committed by a defendant. These tax loss calculations are relevant when a court is determining the length of sentence for a defendant in criminal tax litigation.

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