Fraud: Small Signs of Big Problems

Articles David Kirtland, CIA, CRMA, CPA, CFE, Laura Harris, CFE Dec 11, 2023

The discovery of a forged signature leads to a much bigger fraud.

A questionable signature leads to a fraud that includes inadequate disclosure of related-party transactions.

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David Kirtland, CIA, CRMA, CPA, CFE

David Kirtland is vice president of Audit for JERA Americas LLC in Houston.

Laura Harris, CFE

Laura Harris is a research specialist for the Association of Certified Fraud Examiners in Austin, Texas.

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Articles

Fraud: Small Signs of Big Problems

The discovery of a forged signature leads to a much bigger fraud.

You are attempting to access subscriber-restricted content.

IIA Resources

David Kirtland, CIA, CRMA, CPA, CFE

Laura Harris, CFE

Learn more with our other resources

Building a Better Auditor: Human-centric Auditing

Mind of Jacka: Where Is Internal Audit Going?

On the Frontlines: A Shield Against Fraud

Online Exclusive: A New Climate of Disclosures