|
BACKGROUND AND GENERAL INFORMATION IFA Alliance Home Page
This page, from the CICAs Alliance for Excellence in Investigative and Forensic Accounting, is the main source of information about the Alliance, its Standard Practices, and becoming a CA-designated specialist in Investigative and Forensic Accounting (CA•IFA). IMPLEMENTING THE STANDARD PRACTICES Standard Practices for Investigative and Forensic Accounting Standard Practices for IFA engagements relate to the IFA practitioners’ professional skills, the performance of their engagements, and the preparation of their reports. Commencing March 1, 2007, these Standard Practices must be followed by all CAs who perform IFA engagements. Magazine Article - New standards for 'sexy' side of accounting From the December 2006 issue of The Bottom Line, this article provides some of the background to the IFA Alliance, and the development of its Standard Practices. 2009 Investigative and Forensic Accounting Conference – September 14 & 15, Toronto Hilton Hotel Presented by the Alliance for Excellence in Investigative and Forensic Accounting, this is a "must attend" for Forensic Accounting Specialists, CAs and other professionals in business, industry or government who are looking for additional information, tools and resources in the Forensic Accounting area. It’s two days of essential education on key issues of the day impacting the IFA: Fraud investigations, Loss quantifications, Litigation support, Risk management, Dispute resolution and Insurance matters. If you are a Financial Manager, CFO, Internal Auditor, Controller – this conference is for you – register now at: www.cpd.cica.ca/IAFA Diploma in Investigative & Forensic Accounting - DIFA
The University of Toronto at Mississauga offers this program, in collaboration with the IFA Alliance and others. It is the education requirement for the CA·IFA specialist designation. The program is two years of distance-ed, with two one-week residency periods. Report to the Nation on Occupational Fraud and Abuse - 2006
The Association of Certified Fraud Examiners (ACFE) produces this bi-annual report. It sheds light on occupational fraud and abuse while offering stark lessons and valuable insight about its prevention and detection. The 64-page report is based on the results of 1,100 survey responses, received from Certified Fraud Examiners in the United States. The report covers topics such as how occupational fraud is committed, who are the perpetrators and who are the victims, detecting fraud, limited losses, and some case results. It is well laid out, and the charts and tables make it easy to pick out nuggets such as that half of the cases of financial statement fraud covered in the report were committed by executive and upper management levels. Journal of Forensic Accounting As the web site tells us, the Journal is an independent international forum for the publication of research dealing with the models and methodologies of investigative and forensic accounting, seeking to establish a balance between theoretical and empirical studies, and striving to foster practitioner-academic dialogue and collaboration. Hopefully the articles themselves are a bit easier to read. Subscriptions are US$259 for institutions and US$159 for individuals, for two issues yearly. You can request a sample copy. Forensics, Skeptics and Politics This article is from the April edition of financial executive magazine. It comments on the need for auditors to maintain a professionally detached, and even skeptical, view of their clients, which may be at odds with their everyday relationship with the client. There is also a case for keeping a balanced view of proposed standards. The author is Edith Orenstein, FEI's Director of Technical Policy Analysis. To access the article, you need to set up a free login account. A post in the FEI Financial Reporting Blog comments further on this subject. You don't need an account to access the blog. ARTICLES IN CAMAGAZINE Easy to read, informative, great graphics... what more could you want? New standard practices for investigative and forensic accounting This web article is just a paragraph, with a link to the CICA home page. We were hoping for more, and, when it arrives, we will provide the link. |
