To Catch a Thief

Employee fraud is big businessand getting bigger. As corporate automation grows, fraud opportunities rise apace while the detection and prevention of fraud become more problematic. As a result, businesses must pay more attention to white-collar crime, and many are tapping the unique financial skills of the accounting profession to battle it. But CPAs are discovering that their facility with finances is not enough. They also need to sharpen their sleuthing skillsnamely, interrogationto get beyond the numbers. Because its not a subject typically taught in either Accounting 101 or graduate school, CPAs need to know the interrogation basics for an engagement designed to uncover fraud.