Matt Gardiner, CPA, CFE, Audit Manager In today’s rapidly evolving digital landscape, it is imperative for businesses to stay ahead of potential IT risks. A recently introduced auditing standard, SAS 145, emphasizes the importance of a robust risk assessment process, particularly focusing on the IT environment. Here’s why understanding SAS 145 and conducting a thorough...

Mark Gardiner, CPA, CFE, Partner ChatGPT was launched on November 30, 2022 by OpenAI.  At the Consumer Electronics Show in Las Vegas in January 2023 it took the technology world by storm. Cybercriminals, fraudsters, high school and college students started using it to their advantage.  ChatGPT was now being used to do students homework, including...

Matt Gardiner, CPA, CFE, Audit Manager For organizations lacking dedicated IT departments or comprehensive controls and risk assessments, cybersecurity threats are a growing concern. As organizations increasingly rely on digital technologies for data-driven decision making, member-relations, and supply chain operations, the potential for a cyber attack grows significantly. Without adequate cybersecurity measures in place, your...

By Mark Gardiner, CPA, CFE, Partner The week of June 12, I attended the 34th Annual ACFE Global Fraud Conference in Seattle, Washington. There were over 5,000 who attended the conference in person and “virtually”. It included individuals who worked in law enforcement, corporate governance, cyber security, Department of Justice and risk management.  There were...

By:  Mark Gardiner, Partner, CPA, CFE The Association of Certified Fraud Examiners released their 2022 edition of the Report to the Nations fraud study last spring. This study contains over 2,110 cases of occupational fraud that were investigated between January 2020 and September 2021. This study published each year by the Association of Certified Fraud...