Ernst &Young Services AABS RAS FIDS Fraud Investigation and Dispute Services - Ernst & Young - United States

On September 4, the AICPA published "The Guide to Investigating Business Fraud", written by the Fraud Investigation & Dispute Services practice. It's a first-of-its-kind, complete guide that looks at the principles and techniques of investigating fraud. It is a must read for forensic accountants, litigation attorneys, corporate boards and management, audit committees and accounting students. You can learn more about the book and order your copy here.

Given the current state of the economy, falling energy prices and recent corporate scandals, fraud is still a top concern for corporate executives. Every organization is vulnerable to fraud, and managers must know how to (pdf, 209K)  detect it — or at least when to suspect it.

Drug pricing and marketing practices are coming under ever more regulatory scrutiny. US and non-US companies should be on their guard. This article addresses the (pdf, 92K) current issues and risks related to drug pricing statutes, off-label promotion, gift-giving, clinical trials and more.

One-third of all closed transactions end with a dispute between the parties. That already high percentage is likely to increase given the uncertainty about valuations and the general tightness in the debt markets. This article explains how (pdf, 42K) post-deal dispute risks can be mitigated with forethought and planning.