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10 décembre 2014 ~ 0 Commentaire

The Case Analysis of the Enron scandal

This case analysis explains the Enron scandal, revealed in October 2001, which eventually led to the bankruptcy of the Enron Corporation, an American energy company based in Houston, Texas, and the dissolution of Arthur Andersen, which was one of the five largest audit and accountancy partnerships in the world. In addition to being the largest […]

10 décembre 2014 ~ 0 Commentaire

Escaping Detection: Why Auditors Do Not Find Fraud

This article explains how auditors don’t always find fraud and why it is important to have efficient controls in order to avoid it.   Morgane Pfeffer

10 décembre 2014 ~ 0 Commentaire

Unaccountable External Auditors

External auditing firms are supposed to provide detailed, accurate and unbiased information about the financial situations of their clients. However, the author contends that the failures of many external auditors helped contribute to the “Great Economic Meltdown.” He says a radical overhaul of the U.S. system of external auditing of corporate financial affairs is necessary. […]

06 décembre 2014 ~ 0 Commentaire

PwC, le cabinet d’audit au coeur du «Luxembourg Leaks» – Sandy Jaber

30 novembre 2014 ~ 0 Commentaire

GOUVERNANCE ET AUDIT EXTERNE LEGAL : une approche historique comparée à travers l’obligation de reddition des comptes Rôle de l’audit dans les gouvernements ! Hernandez J-Michel

30 novembre 2014 ~ 0 Commentaire


29 novembre 2014 ~ 0 Commentaire

Corruption and fraud: any lessons for the auditor? (Boris)

The Prevention and Combating of Corrupt Activities Act, Act 12 of 2004, was instituted to curb corrupt activities. It imposes a duty on people in positions of authority to report corrupt or suspected corrupt activities and related activities. However, auditors are not listed in this Act as persons in a position of authority. This article […]

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29 novembre 2014 ~ 0 Commentaire

Fraud risk assessments and auditors’ professional skepticism (Boris)   Enjoy

29 novembre 2014 ~ 0 Commentaire

De plus en plus de redressements après un contrôle Urssaf – Sandy Jaber

28 novembre 2014 ~ 0 Commentaire

Audit clashes with BP’s claims of rampant fraud – Sandy Jaber

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