Anti-fraud, Audit, Audit Committee, Board of Directors, Books and records, Bribery, Chief Audit Executive, Chief Compliance Officer, Compliance, Compliance Coordinator, Cross Border Investiga..., Culture, DOJ, Due Diligence, ERM, Ethics, FCPA, Foreign Corrupt Practi..., Forensic Accounting, Fraud, Fraud Investigations, Fraud Risk Management, General Counsel, Internal Audit, Internal Controls, Investigations, Process Improvement, Red Flag, Regulatory, Related Party, Remediation, Risk Assessment, Risk Management, Root Cause, SEC, Skepticism, Third Party, Training, White Collar Crime Jonathan T. Marks Anti-fraud, Audit, Audit Committee, Board of Directors, Books and records, Bribery, Chief Audit Executive, Chief Compliance Officer, Compliance, Compliance Coordinator, Cross Border Investiga..., Culture, DOJ, Due Diligence, ERM, Ethics, FCPA, Foreign Corrupt Practi..., Forensic Accounting, Fraud, Fraud Investigations, Fraud Risk Management, General Counsel, Internal Audit, Internal Controls, Investigations, Process Improvement, Red Flag, Regulatory, Related Party, Remediation, Risk Assessment, Risk Management, Root Cause, SEC, Skepticism, Third Party, Training, White Collar Crime Jonathan T. Marks

Fraud and Related Party Transactions

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ACFE, Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Compliance Coordinator, Corporate Fraud, Crisis Management, Cross Border Investiga..., Culture, Damages, Dodd-Frank, DOJ, Ethics, FCPA, Foreign Corrupt Practi..., Forensic Accounting, Fraud, Fraud Investigations, Fraud Risk Management, General Counsel, Global, Governance, Hotline, IIA, IIA Philadelphia, Internal Audit, Internal Controls, Investigations, Money Laundering, Monitorship, Regulatory, Risk, Risk Assessment, Risk Management, Root Cause, SEC, Skepticism, Third Party, Thought Leadership, Training, Whistleblower, White Collar Crime Jonathan T. Marks ACFE, Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Compliance Coordinator, Corporate Fraud, Crisis Management, Cross Border Investiga..., Culture, Damages, Dodd-Frank, DOJ, Ethics, FCPA, Foreign Corrupt Practi..., Forensic Accounting, Fraud, Fraud Investigations, Fraud Risk Management, General Counsel, Global, Governance, Hotline, IIA, IIA Philadelphia, Internal Audit, Internal Controls, Investigations, Money Laundering, Monitorship, Regulatory, Risk, Risk Assessment, Risk Management, Root Cause, SEC, Skepticism, Third Party, Thought Leadership, Training, Whistleblower, White Collar Crime Jonathan T. Marks

Compliance Thought Leaders You Should Be Following

Compiling a list of thought leaders in ethics and compliance is fun, but so challenging. There are simply too many thoughtful people in this field — which is itself enormous and wide-ranging — to call out everyone worth following. So below is a small slice of the thinkers in corporate ethics and compliance that I try to follow.

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Anti-fraud, Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Corporate Fraud, Cross Border Investiga..., Damages, Due Diligence, Ethics, FCPA, Forensic Accounting, Fraud, Fraud Investigations, Fraud Pentagon, Fraud Risk Management, General Counsel, Governance, IIA, Internal Audit, Internal Controls, Interview, Investigations, Red Flag, Risk, Risk Assessment, Risk Management, Skepticism, Whistleblower, White Collar Crime Jonathan T. Marks Anti-fraud, Audit, Audit Committee, Board of Directors, Chief Audit Executive, Chief Compliance Officer, Compliance, Corporate Fraud, Cross Border Investiga..., Damages, Due Diligence, Ethics, FCPA, Forensic Accounting, Fraud, Fraud Investigations, Fraud Pentagon, Fraud Risk Management, General Counsel, Governance, IIA, Internal Audit, Internal Controls, Interview, Investigations, Red Flag, Risk, Risk Assessment, Risk Management, Skepticism, Whistleblower, White Collar Crime Jonathan T. Marks

Today’s General Counsel: White Collar Crooks Share Certain Characteristics

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Anti-fraud, Audit, Audit Committee, Board of Directors, Books and records, Chief Audit Executive, Chief Compliance Officer, Compliance, Corporate Fraud, Crisis Management, DOJ, Ethics, FCPA, Foreign Corrupt Practi..., Fraud Investigations, Fraud Risk Management, General Counsel, Governance, IIA, Investigations, Monitorship, Process Improvement, Red Flag, Risk Assessment, Risk Management Jonathan T. Marks Anti-fraud, Audit, Audit Committee, Board of Directors, Books and records, Chief Audit Executive, Chief Compliance Officer, Compliance, Corporate Fraud, Crisis Management, DOJ, Ethics, FCPA, Foreign Corrupt Practi..., Fraud Investigations, Fraud Risk Management, General Counsel, Governance, IIA, Investigations, Monitorship, Process Improvement, Red Flag, Risk Assessment, Risk Management Jonathan T. Marks

DOJ Refines Monitorship Policies

Ultimately, a monitor should benefit the company, its employees, shareholders, and the public by effectively furthering the goal of preventing and detecting future misconduct.

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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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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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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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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 Compliance Officer, Governance, Investigations, Risk, Seaboard, SEC, Supreme Court, Triage, Whistleblower Jonathan T. Marks Audit Committee, Board of Directors, Chief Compliance Officer, Governance, Investigations, Risk, Seaboard, SEC, Supreme Court, Triage, Whistleblower Jonathan T. Marks

Investigations, Cooperation, the Board & Audit Committee

During an investigation, the board's and audit committee's goal should be to simply to get to the bottom of allegations as quickly as possible, either to substantiate or invalidate them...

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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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