Cash Receipts

Controls Over Cash Registers and Cash Receipts

3/08/18

Material fraud can occur where employees have access to cash - either via a cash register or other cash transactions not handled through a cash register. In order to help prevent the theft or misappropriation of cash, noted below are some basic controls over cash registers and/or cash...

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Fraud Prevention Series: Controls Over Automated Clearing House Transactions

1/15/18

Automated Clearing House (ACH) debit transactions include electronic checks or direct debit payments. Noted below is a summary of key controls that need to be in place to prevent fraudulent ACH transactions. Note: For purposes of the discussion below, the term “company” has been used for the...

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Illustration of Basic Controls Over Wire Transfers

11/13/17

The following is the next installment in WNDE's series on fraud authored by Bill Morgan, principal at WNDE.  In October’s WNDE newsletter, we set forth the basic controls that should be in place over wire transfers.  Noted below is a “conceptual model” as to how wire controls could be...

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annual govt seminar wnde

2017 Government Tax Seminars

10/06/17

White Nelson Diehl Evans LLP is pleased to present its annual Government Tax Seminars.  This program has been well attended by local government finance professionals throughout California, and has been a respected source of important governmental tax and compliance requirement updates...

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Fraud Series: Basic Controls Over Wire Transfers

9/08/17

The following article is part 4 in a series on protecting your business from fraud, authored by Bill Morgan, CPA, principal at WNDE. Companies and other organizations often fall victim to online “phishing” schemes or phone scams, whereby fraudsters trick officers or employees into disclosing...

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Developing a Fraud Hotline that Employees Can Trust

7/22/17

The following article is part 3 in a series on protecting your business from fraud, authored by Bill Morgan, CPA, principal at WNDE. What is an Employee Fraud "Hotline"? Employee tip hotlines are one of the most effective tools that organizations possess for detecting and preventing fraud....

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How to Develop a Successful Fraud Prevention Program

6/08/17

We are pleased to offer the next entry to our White Nelson Diehl Evans 2017 Series on Fraud.  As a result of our firm’s experience in conducting fraud investigations and in assessing fraud risks for our clients, we have concluded that a successful fraud prevention program should include the...

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fraudulent activities that may be occurring in your business

Fraud Series: Red Flags that Fraud May Be Occurring in Your Business

3/16/17

Welcome to our WNDE 2017 Series on Fraud. The Association of Certified Fraud Examiners (ACFE) publishes data on why employees commit fraud. According to the ACFE, employees may commit fraud if three elements are present: Motive: The employee has an immediate need for money that cannot be...

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Fraud Prevention and Detection

WNDE FRAUD DETECTION AND PREVENTION SERIES

2/02/17

Fraud Detection and Prevention Dishonesty and unethical business practices are common in the business environment. For example, the Association of Certified Fraud Examiners estimates that a typical organization loses about 5% of its revenues each year to occupational fraud. Accordingly, fraud is...

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Employer health care information reporting requirements and deadlines

Employer Health Care Information Reporting Requirements and Deadlines

1/25/17

Reporting by "Applicable Large Employers" (ALEs) Under provisions of the Affordable Care Act (the ACA or Obamacare), if your organization is an ALE, you must report certain health care information to your full-time employees and to the IRS. Generally, an ALE is an employer with an average...

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