Ralph Q. Summerford, CFE, CPA, CVA
Ralph Summerford, CFE, is the president of Forensic Strategic Solutions. He’s testified as an expert witness on many matters. Summerford has served as an ACFE faculty member for more than 20 years, and he was the recipient of the ACFE’s 2010 Cressey Award.
Expert Witnessing: The Changing Landscape
Many fraud examiners would like to be expert witnesses. But before you provide testimony, review the cases and rule changes that affect all testifying experts in federal cases.
Written By: Ralph Q. Summerford, CFE, CPA, CVA
Why don't auditors find fraud?
Organizations continue to be at risk because their auditors and accountants often don’t know about, or continuously look for, fraud red flags. And they don’t apply additional audit procedures to offer reasonable assurance that financial statements are free of misstatements due to fraud. Let’s help them and engage everybody in this good fight.
Written By: Ralph Q. Summerford, CFE, CPA, CVA
Avoiding Embezzlement Embarrassment Or Worse
An effective embezzlement investigation requires the interplay of several diverse elements. There must be a balance between the rights and responsibilities of both the employer and the employee. This article provides 10 actions to avoid even more revenue loss during the fraud examination and litigation.
Written By: Robin E. Taylor, CFE, CPA/ABA, CVA, Ralph Q. Summerford, CFE, CPA, CVA
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