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Preventing Fraud with Surprise Audits

Surprise audits are an important, but often overlooked fraud prevention mechanism. Many unscrupulous employees anticipate the regular audit and cover their tracks accordingly, but a surprise audit can expose the usually hidden graft. Additionally, the simple threat of a potential audit can deter fraudulent employee behavior.

These audits often cover the same areas as a routine audit, but in more depth. Areas of focus in a surprise audit can include:

Accounts Payable. A common occupational fraud scheme involves sending payments to a fictitious vendor, which are then routed to the fraudster. Vendors should be researched to ensure that they do, in fact, exist. Red flags for this type of fraud can include a PO Box address for a vendor, missing vendor data, and illogically formatted vendor data.

Inventory. This is another area where fraud can commonly occur as employees may remove inventory for resale or personal use. If you have physical inventory, conducting surprise inventory counts will help ensure the accuracy of your reported numbers. Also be on the lookout for frequent unexpected returns and recurring damaged goods.

Payroll. Keep ghost employees off your payroll by reviewing W-2s for any unfamiliar names to ensure that these individuals are indeed employees. Be sure to institute a proper segregation of duties – separate individuals should be tasked with preparing and reviewing the payroll.

Internal Controls. A surprise audit can test the controls themselves to determine whether they are operating properly. Controls may be demonstrated as working properly during the normal, expected audit, and not carried out in their stated manner at other times. An unexpected audit can uncover these discrepancies and help identify areas in need of internal control improvements.

While surprise audits are obviously not scheduled, they should occur regularly in order to properly prevent and detect graft. Your auditors can work with you to design an audit program that targets your company’s particular areas of vulnerability and keeps your assets safe.

If you have any questions around surprise audits or fraud around surprise audits, fill in the form below and a member of our team will be in touch.

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Surprise audits can stop fraud in its tracks.

By: Frank Pina | June 2023

Over the years, the Association of Certified Fraud Examiners (ACFE) has consistently estimated that occupational fraud costs the typical organization 5% of its revenue annually . In its most recent biennial report, the ACFE found that a single case of occupational fraud costs the victim organization an average of more than a whopping $1.5 million.

Clearly, no organization can afford to ignore the risks of employee theft, corruption and financial misstatement. One of the best ways to tackle these risks head-on is to conduct surprise audits.

SURPRISE AUDITS VS. FINANCIAL AUDITS

Many organizations assume that annual financial statement audits provide sufficient coverage to detect and deter fraud among their employees. But financial audits were the primary detection method in just 4% of the fraud cases reported in the ACFE study. Although financial audits serve a vital role in corporate governance, the ACFE advises that “they should not be relied upon as organizations’ primary anti-fraud mechanism.”

By comparison, a surprise audit more closely examines your organization’s internal controls that are intended to prevent and detect fraud. Here, auditors aim to identify any weaknesses that could make assets vulnerable and to determine whether anyone has already exploited those weaknesses to misappropriate assets. Auditors show up unexpectedly — usually when the owners suspect foul play or randomly as part of the company’s antifraud policies — to review cash accounts, bank statements, expense reports, payroll, purchasing, sales and other areas for suspicious activity.

The element of surprise is critical because most fraud perpetrators are constantly on guard. Announcing an upcoming audit gives wrongdoers time to cover their tracks by shredding (or creating false) documents, altering records or financial statements, or hiding evidence.

Fraud perpetrators likely have paid close attention to how previous financial audits were performed — including the order in which the auditor proceeded. So in a surprise audit, the auditor might follow a different process or schedule. For example, instead of beginning audit procedures with cash, the auditor might first scrutinize receivables or vendor invoices. Surprise audits focus particularly on high-risk areas such as inventory, receivables and sales, and auditors typically use technology to conduct sampling and data analysis.

BENEFITS OF SURPRISE AUDITS

The ACFE’s 2020 Report to the Nations on Occupational Fraud and Abuse demonstrates the primary advantages of surprise audits: reduced duration of schemes and fewer financial losses. Surprise audits have become a more popular form of anti-fraud controls among organizations over the years, increasing from 29% in 2014 to 38% in 2020.

The median loss for organizations that conducted surprise audits was $100,000, compared with a median loss of $150,000 for those organizations that didn’t — a 33% difference. This discrepancy is no surprise in light of how much longer fraud schemes went undetected in organizations that failed to conduct surprise audits. The median duration in those organizations was 18 months, compared with only 11 months for organizations that performed surprise audits.

Such audits can have a strong deterrent effect as well. While surprise audits, by definition, aren’t announced ahead of time, companies should state in their fraud policy that random tests will be conducted to ensure internal controls aren’t being circumvented. If this isn’t enough to deter would-be thieves or convince current perpetrators to abandon their schemes, simply seeing guilty co-workers get swept up in a surprise audit should do the trick.

ADDITIONAL INVESTIGATION

The mere discovery of red flags for fraud in a surprise audit isn’t enough to take significant action, such as firing an employee or calling in law enforcement. As with financial audits, an auditor’s finding of suspicious activity in a surprise audit will likely require additional forensic investigation. Depending on the type of scheme, an auditor might conduct interviews with suspects and possible witnesses, scour financial statements and records, and perform in-depth data analysis to get to the bottom of the matter.

WHO COMMITS FRAUD ON THE JOB?

The ACFE’s 2020 Report to the Nations on Occupational Fraud and Abuse looked at nearly 1,500 perpetrators from more than 100 countries. Its findings can prove helpful for targeting fraud detection efforts.

The ACFE found that a majority (53%) of occupational thieves were between 31 and 45 years of age. However, older perpetrators tended to produce larger losses, with those ages 60 and over causing a median loss of $575,000. This supports the finding that greater losses are generally associated with higher levels of authority ($795,000 for executives vs. $60,000 for employees), which typically increases with age and tenure ($200,000 for those with tenure greater than 10 years vs. $50,000 for those with tenure under one year). Higher-level employees generally have greater access to the organization’s assets and are better positioned to override controls. They are also typically trusted by upper management due to the status of their position in the organization, which can make it easier to commit fraud.

Gender is also relevant. Male perpetrators outnumbered females 72% to 28%. The median losses attributed to men were close to double the amount of those attributed to women ($150,000 vs. $85,000). This proportion has remained consistent over the ACFE’s previous studies. ©2015

Mercadien’s highly-credentialed and experienced Forensic and Litigation Support Group can help you investigate, prosecute and prevent internal, corporate fraud. Contact us today to learn more about how we can assist your organization.

DISCLAIMER: This advisory resource is for general information purposes only. It does not constitute business or tax advice and may not be used and relied upon as a substitute for business or tax advice regarding a specific issue or problem. Advice should be obtained from a qualified accountant, tax practitioner or attorney licensed to practice in the jurisdiction where that advice is sought.

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Financial fraud uncovered through a surprise audit.

Forensics & Litigation

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Weaver’s forensics accountants know that fraud has many causes and takes many forms. In fraud investigations among organizations of all sizes, forensics accountants find that in today’s economic climate, even trusted employees can and do commit fraud.

When a spouse loses a job, an employee might misappropriate and resell computers and other company equipment to pay the mortgage and other bills.

Leaders or managers feeling pressure to meet aggressive earnings or revenue growth targets may conceal deteriorating performance with creative journal entries to increase sales. They might inappropriately reduce or capitalize expenses to avoid loan defaults, preserve bonuses — or simply their jobs.

The pandemic has also opened up opportunities to defraud. Layoffs typically spread the remaining employees thinner, making it harder to implement or maintain strong internal control procedures, such as supervisory reviews and segregation of duties. Poor internal controls, weak management oversight and ineffective or nonexistent audits all create opportunities for fraud.

Likewise, leadership and top managers may be distracted from fraud prevention and detection efforts as they scramble to recover lost sales or focus on cost containment. Employees working harder without more pay — and with personal financial problems — may be more likely to rationalize a fraudulent act. They may mentally justify the fraudulent conduct by thinking: “I’ll pay back the money before anyone misses it,” or “My employer can afford the financial loss.” By rationalizing, perpetrators overcome ethical barriers that ordinarily guide their conduct.

Financial Statement Fraud

Financial statement fraud is the costliest type of occupational fraud, with a median loss of $954,000, but also the least common.

The Association of Certified Fraud Examiners defines financial statement fraud as “a scheme in which an employee intentionally causes a misstatement or omission of material information in the organization’s financial reports.” Methods for committing such fraud aren’t just limited to the overstatement or understatement of assets or revenues.

For example, liabilities or expenses might be recorded improperly to make the company appear more liquid or profitable in the current accounting period. Or a dishonest employee could manipulate accounting cutoffs by recording revenues early and expenses late, which violates the accounting concept of matching expenses with the associated revenues in the same period. Financial statement fraud also can easily occur when the accounting rules call for the use of subjective estimates.

Surprise Audits

One proactive measure to consider, especially if the suspected wrongdoing involves employees, is a surprise audit. The element of surprise is critical because most fraud perpetrators are constantly on guard. Announcing an upcoming audit gives wrongdoers time to cover their tracks by shredding (or creating false) documents, altering records or financial statements, or hiding evidence.

Surprise audits focus on high-risk areas such as inventory, receivables and sales, and technology is typically used to conduct sampling and data analysis.

In comparison to a traditional financial statement audit, a surprise audit more closely examines the organization’s internal controls intended to prevent and detect fraud. External auditors identify any weaknesses that could make assets vulnerable and help management determine whether any employees may have already exploited those weaknesses.

Fraud perpetrators likely have paid close attention to how previous financial statement audits were performed — including the order in which the audit proceeded. In a surprise audit, the procedures follow a different process or schedule and therefore are less predictable. For example, instead of beginning audit procedures with cash or receivables, a surprise audit may begin with vendor set-up or payment processes.

Other Ways to Prevent Fraud

Reviewing your organization’s bonus plans, familial dynamics and financial condition can also help identify (and alleviate) high-pressure situations that may lead to fraud. The process also can create a healthier work environment and reduce fraud risks.

Weaver’s forensic accountants can assess your company’s risk profile and determine whether you the need to dig deeper to evaluate whether and where fraud losses have been incurred. Contact us . We are here to help.

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Help! I need a custody audit: What to expect in a surprise examination

In December 2009, the Securities and Exchange Commission ("SEC") made it more onerous and expensive for a registered investment adviser ("RIA") to continue operations with the passage of amendments to the existing custody requirements of Rule 206(4)-(2) under the Investment Advisers Act of 1940 (the "Act"). RIA's with custody of client accounts or affiliates of the RIA that have custody are now required to undergo an annual surprise examination.

If a RIA manages or controls any "pooled investment vehicle", such as a hedge fund or investment partnership, a surprise exam is required unless the vehicle claims the "audit provision". This audit provision allows for exclusion of the investors and assets managed in the pooled investment vehicle from a surprise examination if an audited financial statement is completed and distributed audited financial statements to investors within 120 days of the pooled investment vehicle's fiscal year end (180 days for "fund of funds"). The financial statements must be prepared under Generally Accepted Accounting Principles ("GAAP") and if the vehicle is in liquidation, the financial statements must be distributed promptly to all limited partners when complete. If the vehicle is organized outside of the United States ("US") or principal place of business is outside of the US, the vehicle can use non-US GAAP, however the financial statements must contain substantially all information required by US GAAP and a reconciliation of material differences. The audit needs to be completed by a CPA firm that is registered and subject to PCAOB oversight to qualify.

If a RIA manages institutional Accounts, WRAP Accounts, or Sponsors, a surprise exam is required if the adviser or related person acts as a qualified custodian, trustee, or has power of attorney. If the adviser or related person does not act as a qualified custodian or hold the assets and is "operationally independent", then a surprise examination is not needed.

It is important to select an appropriate Public Company Accounting Oversight Board (PCAOB) registered and inspected independent accounting firm to conduct the surprise examination. There are approximately 850 firms in the United States that meet the criteria, which can be identified by reviewing the PCAOB website . There are two lists, one for registered firms and one for inspected firms along with guidance for understanding the nuances of the inspection process. Be sure that the independent accounting firm that you are working with is on both lists. Registered accounting firms that audit brokers and dealers are now subject to inspection by the PCAOB. The PCAOB expects to begin conducting inspections of these firms in 2011.

Starting with the 2011 surprise examination, the RIA should have a signed engagement letter in place with the accounting firm as of the beginning of the year. Upon a SEC routine examination, if the surprise examination has not been completed for the current year, they will request the executed engagement letter. The surprise examination must be completed within six months of the adviser becoming subject to the Custody Rule.

The SEC requires that the auditor performing the examination issue an opinion noting whether the adviser was in compliance, in all material respects, with paragraph (a)(1) of the Custody Rule as of the examination date and had complied with the Recordkeeping Rule during the period since the prior examination. Paragraph (a)(1) of the Custody Rule requires advisers with custody of client funds to utilize a qualified custodian to maintain those funds in a separate account for each client under that client's name, or in accounts that contain only the client's funds under the adviser's name as agent or trustee for the clients. The Recordkeeping Rule requires advisers with custody of client funds to maintain certain books and records of client transactions and positions. An auditor needs to address both the Custody Rule and Recordkeeping Rule requirements in its surprise examination.

Rule 206(4)-2(a)(6) establishes additional requirements for an investment that itself, or its related person, maintains client funds or securities as a qualified custodian in connection with advisery services provided to clients. Such an investment must at least once each calendar year obtain or receive from its related person an internal control report related to its or its affiliates' custody services, including the safeguarding of funds and securities, prepared by an independent public auditor that is registered with, and subject to inspection by, the PCAOB. If an investment adviser has the assets it is advising housed at a separate unrelated qualified custodian, then this aforementioned internal control report is not needed.

Although an adviser will not know the date of an examination in advance, there are certain steps an adviser can take to prepare for a surprise examination. These including the following:

Proactively review client and custodian contracts to identify which accounts are subject to custody
Consider engaging legal / compliance experts for complex situations where it's not immediately clear whether custody has been triggered
Maintain an updated account listing which identifies those accounts that are subject to examination
Make sure all contracts with clients and custodians are readily accessible and include the latest amendments, if any
Maintain current contact information (addresses, phone numbers, email addresses) for clients, custodians, and counterparties for privately offered securities
Create and update internal control documentation explaining how systems and processes work - in particular, these should address trading, reconciliation, process for evaluating custody concerns, and other key areas
Maintain organized records supporting all transactions
Perform position and transaction reconciliations on a timely basis

Advisers with custody of client funds should review their existing policies and procedures that impact accounts with custody. Sound controls should be in place, such as policies that require more than one employee to authorize disbursements of client funds. Policies and procedures should be created to provide segregation of duties, such that one employee doesn't have the ability to authorize a payment, make the related accounting entries, and perform reconciliations of the cash activity.

On the surprise visit date (which could coincide with the examination date) the auditor will arrive at the RIA office and provide a list of information which will include a listing of all open, closed and transferred client accounts subject to custody requirements during the period from the previous surprise examination date. The accountant will set the current examination date and request a listing of all holdings as of that date. The auditor will perform a count of any physical securities held on the premises for the clients and reconcile those back to the examination date, if different from the surprise visit date. A sample of client accounts will be selected from the list for further testing.

The auditor will discuss with the RIA its process for determining which accounts are subject to custody requirements to determine that the list provided by the adviser was accurate and that the sample is being drawn from a population that contains all accounts that should be subject to surprise examination. Management will be asked to provide representation of why the accounts noted are subject to the custody rules and that the account list provided is complete and accurate.

For the sample of accounts subject to the surprise examination, the auditor will confirm funds and securities with both the qualified custodian and the client, and will confirm contributions and withdrawals with clients. If the list of securities held includes privately offered securities, as defined in Rule 206(4)-(2) of the Act, then the auditor will confirm the holdings with the counterparties. All confirmations will be reconciled to the adviser's records. Confirmations not received by the auditor will be subject to further procedures.

In order to assess an adviser's compliance with the Recordkeeping Rule, the auditor will select a sample of transactions and request supporting documentation, such as trade confirmations.

Auditors are required to submit Form ADV-E and the examination report within 120 days of the examination date. The Custody Rule has the following additional reporting requirements:

If the auditor finds any material discrepancies during the surprise examination, the auditor must notify the SEC of such findings within one business day.
If the auditor resigns or is dismissed from the surprise examination engagement, the auditor must file a statement notifying the SEC of date and reasons (such as problems relating to the examination) for the resignation or dismissal within four business days.

Todd Briggs , partner, and Jon Waterman , partner, both with RSM US LLP, contributed to this article. They can be contacted at 312.634.3400.

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Boo consider a surprise audit to keep your accounting department on its toes.

One of the best ways to tackle financial statement fraud is to conduct periodic surprise audits. In fact, surprise audits were associated with at least a 50% reduction in both median loss and median duration, according to Occupational Fraud 2022: A Report to the Nations published by the Association of Certified Fraud Examiners (ACFE) earlier this year.

Surprisingly, however, less than half of respondents (42%) conduct surprise audits. So, numerous organizations have an opportunity to add this highly effective tool to their antifraud arsenal.

Cost of financial misstatement

Financial statement fraud happens when “an employee intentionally causes a misstatement or omission of material information in the organization’s financial reports.” Examples include a salesperson who prematurely reports sales to boost commissions or a controller who books fictitious revenue to hide theft — or lackluster financial performance.

These types of schemes can be costly. The ACFE’s survey found that the median loss from misstated financial results is roughly $593,000.

Element of surprise

Routine financial statement audits don’t provide an absolute guarantee against financial misstatement and other fraud schemes. In fact, external audits were the primary detection method in just 4% of the cases reported in the ACFE study. Although a financial statement audit serves as a vital role in corporate governance, the ACFE advises that it shouldn’t be relied upon as an organization’s primary antifraud mechanism.

By comparison, a surprise audit more closely examines the company’s internal controls that are intended to prevent and detect fraud. Here, auditors aim to identify any weaknesses that could make assets vulnerable and to determine whether anyone has already exploited those weaknesses to misappropriate assets. Auditors show up unexpectedly — usually when the owners suspect foul play, or randomly as part of the company’s antifraud policies — to review cash accounts, bank statements, expense reports, payroll, purchasing, sales and other areas for suspicious activity.

The element of surprise is critical. Announcing an upcoming audit gives wrongdoers time to cover their tracks by shredding (or creating false) documents, altering records or financial statements, or hiding evidence.

Perpetrators are likely to have paid close attention to how previous financial statement audits were performed — including the order in which the auditor proceeded. But, in a surprise audit, the auditor might follow a different process or schedule. For example, instead of beginning audit procedures with cash, the auditor might first scrutinize receivables or vendor invoices. Surprise audits focus particularly on high-risk areas such as inventory, receivables and sales. In the course of performing them, auditors typically use technology to conduct sampling and data analysis.

Big benefits

In the ACFE survey, the median loss for organizations that conducted surprise audits was $75,000, compared with a median loss of $150,000 for those organizations that didn’t perform this measure — a 50% difference. This discrepancy is no surprise in light of how much longer fraud schemes went undetected in organizations that failed to conduct surprise audits. The median duration in those organizations was 18 months, compared with only nine months for organizations that performed surprise audits.

Such audits can have a strong deterrent effect as well. While surprise audits, by definition, aren’t announced ahead of time, companies should state in their fraud policies that random tests will be conducted to ensure internal controls aren’t being circumvented. If this isn’t enough to deter would-be thieves or convince current perpetrators to abandon their schemes, simply seeing guilty co-workers get swept up in a surprise audit should do the trick.

Additional investigation

As with financial statement audits, an auditor’s finding of suspicious activity in a surprise audit will likely require additional forensic investigation. Depending on the type of scheme, an auditor might conduct interviews with suspects and possible witnesses, scour financial statements and records, and perform in-depth data analysis to get to the bottom of the matter. Contact us to schedule a surprise audit for your organization.

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Surprise Checks under Audit

Audit procedures are the process and techniques that an auditor performs to obtain sufficient and appropriate audit evidence. There are different types of audit procedures like Inquiry, observation, Analytical review, and so on. Surprise checks should be a part of the audit procedures to improve the effectiveness of the audit.

The element of surprise can be with regard to three things

1. Time of the Audit, 2. Selection of the date at which auditor visits the client place, 3. Selection of the Items.

The main focus of the surprise checks is on internal control; they check whether the system of internal control is operating effectively or not. If surprise checks reveal a weakness in the internal control system, the auditor can inform the same to management so that the management can take the action accordingly.

The results of surprise checks will help the auditor in deciding the scope of the audit and submit the report.

Surprise checks are conducted to check that the accounting and other records are prepared and kept up to date. As a result of the surprise checks, if the auditor finds any fraud or error or the fact that any books or register are not maintained properly can be brought to the attention of the management immediately.

The auditor can do surprise checks in the area where he feels like the internal control system is not effective or the company is very large having numerous branches and engaged in different activities.

The surprise checks are relevant in certain items that are Cash, Investments, stocks, stores, Statutory registers.

The frequency of the surprise checks is to be decided by the auditor based on his understanding of the internal control system, a surprise check should be conducted at least once during the course of the audit.

It also acts as a moral check on the client’s employees.

The auditor should satisfy himself that the appropriate actions are taken by the management for the matters communicated by him.

It is not necessary that whatever he has communicated with the management after doing surprise checks be a part of the audit report. However, the auditor should include if they are material and affects a true and fair view of the financial statements of the company.

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21 October 2022
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Consider A Surprise Audit To Keep Your Accounting Department On Its Toes

One of the best ways to tackle financial statement fraud is to conduct periodic surprise audits. In fact, surprise audits were associated with at least a 50% reduction in both median loss and median duration according to Occupational Fraud 2022: A Report to the Nations published by the Association of Certified Fraud Examiners (ACFE) earlier this year.

Surprisingly, however, less than half of respondents (42%) conduct surprise audits. Therefore, numerous organizations have an opportunity to add this highly effective tool to their antifraud arsenal.

Cost Of Financial Misstatement Financial statement fraud happens when “an employee intentionally causes a misstatement or omission of material information in the organization’s financial reports.” Examples include a salesperson who prematurely reports sales to boost commissions or a controller who books fictitious revenue to hide theft — or lackluster financial performance.

These types of schemes can be costly. The ACFE’s survey found that the median loss from misstated financial results is roughly $593,000.

Element Of Surprise Routine financial statement audits don’t provide an absolute guarantee against financial misstatement and other fraud schemes. In fact, external audits were the primary detection method in just 4% of the cases reported in the ACFE study. Although a financial statement audit serves as a vital role in corporate governance, the ACFE advises that it shouldn’t be relied upon as an organization’s primary antifraud mechanism.

Perpetrators are likely to have paid close attention to how previous financial statement audits were performed — including the order in which the auditor proceeded. But, in a surprise audit, the auditor might follow a different process or schedule. For example, instead of beginning audit procedures with cash, the auditor might first scrutinize receivables or vendor invoices. Surprise audits focus particularly on high-risk areas such as inventory, receivables, and sales. While performing them, auditors typically use technology to conduct sampling and data analysis.

Big Benefits In the ACFE survey, the median loss for organizations that conducted surprise audits was $75,000, compared with a median loss of $150,000 for those organizations that didn’t perform this measure — a 50% difference. This discrepancy is no surprise considering how much longer fraud schemes went undetected in organizations that failed to conduct surprise audits. The median duration in those organizations was 18 months, compared with only nine months for organizations that performed surprise audits.

Such audits can have a strong deterrent effect as well. While surprise audits, by definition, aren’t announced ahead of time, companies should state in their fraud policies that random tests will be conducted to ensure internal controls aren’t being circumvented. If this isn’t enough to deter would-be thieves or convince current perpetrators to abandon their schemes, simply seeing guilty co-workers be caught off guard by a surprise audit should do the trick.

Additional Investigation As with financial statement audits, an auditor’s finding of suspicious activity in a surprise audit will likely require additional forensic investigation. Depending on the type of scheme, an auditor might conduct interviews with suspects and possible witnesses, scour financial statements and records, and perform in-depth data analysis to get to the bottom of the matter. Contact us to schedule a surprise audit for your organization.

Assessing loss: profit loss vs. diminished organization value, irs guidelines: tax-advantaged accounts limited to medical expenses for employers, strategies for effective inventory management, talk with the pros.

Our CPAs and advisors are a great resource if you’re ready to learn even more.

the risk management blog

The element of surprise: how to cut fraud detection time in half.

When it comes to occupational fraud, the total loss an organization suffers is correlated with the length of time from when the fraud begins to the time it is detected. This is true for all types and circumstances of fraud even though some types lead to greater total losses, e.g., petty larceny vs. financial statement fraud. The Association of Certified Fraud Examiners’ (ACFE) 2018 Report to the Nations finds that frauds that are not detected in 60 months are 20 times as costly as those detected within the first six months.

Therefore, there is substantial value for any policy or procedure that reduces detection time. Overall the most common form of detection is from tips, especially when a safe and easily accessed hotline is provided. Other common forms of active detection are internal controls and routine internal and external audits.

Surprise Audits are Surprisingly Effective

Where external audits reduce fraud losses by less than a third, unannounced audits were found to reduce median loss and duration by 51%. When unannounced audits were in effect, median losses dropped from $152k per fraud case to $75k. What’s more, the use of unannounced audits was shown to cut the average detection time in half for fraud cases in the ACFE 2018 study. However, while superior in terms of effectiveness, unannounced audits are much less commonly used than external audits. Only 37% of the companies surveyed in the 2018 ACFE report, ‘Report to the Nations,’ used unannounced audits to detect fraud.

An unannounced audit would typically be performed by an external third party, but it doesn’t have to be. The key thing is that it must truly be unanticipated by employees or contractors who have access to assets to prevent them from taking steps to conceal fraudulent activity. An unannounced audit might employ a different and unusual approach compared to routine internal audits as an added precaution to thwart the fraudsters’ defensive tactics. Intuitively, an unannounced audit can disrupt fraud more effectively than an audit that is expected.

Perhaps the most important benefit of an unannounced audit is its capacity to detect frauds earlier, thereby reducing total losses. Obviously, these audits have to be performed often enough to disrupt fraudulent activity, but their value justifies the expense of more frequent application.

A secondary, less often recognized benefit of an audit being unannounced is that it provides a test of the routine controls in place to detect fraud. It is exactly where internal controls are weak that some of the most expensive frauds can occur. The longer-term benefit of being unannounced includes strengthening the routine controls that operate every day.

Unannounced audits can be used in many circumstances. Auditing cash on hand is one of the most important applications, which can cover activities ranging from skimming petty cash to concealing large cash thefts from CIT carriers. Numerous accounting functions like accounts payable and payroll, as well as routines like inventory are vulnerable to frauds that can be detected by unannounced audits.

Like any other audit, unannounced audits have to be planned. The planning will involve identifying the risk points in the system being evaluated and understanding the design of existing internal controls. These factors will be used to create an audit approach leading to reporting and policy revisions as needed.

Sometimes an unannounced audit is the best way to reveal the truth about operations. The clear light of observation is the last thing a fraudster wants to see.

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Boo! Consider a Surprise Audit to Keep Your Accounting Department on its Toes

October 21, 2022 CPAs & Advisors

Surprisingly, however, less than half of respondents (42%) conduct surprise audits. So, numerous organizations have an opportunity to add this highly effective tool to their antifraud arsenal.

Cost of financial misstatement

These types of schemes can be costly. The ACFE’s survey found that the median loss from misstated financial results is roughly $593,000.

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Boo! Consider a surprise audit to keep your accounting department on its toes

October 24, 2022

Surprisingly, however, less than half of respondents (42%) conduct surprise audits. So, numerous organizations have an opportunity to add this highly effective tool to their antifraud arsenal.

Cost of financial misstatement Financial statement fraud happens when “an employee intentionally causes a misstatement or omission of material information in the organization’s financial reports.” Examples include a salesperson who prematurely reports sales to boost commissions or a controller who books fictitious revenue to hide theft — or lackluster financial performance.

These types of schemes can be costly. The ACFE’s survey found that the median loss from misstated financial results is roughly $593,000.

Element of surprise Routine financial statement audits don’t provide an absolute guarantee against financial misstatement and other fraud schemes. In fact, external audits were the primary detection method in just 4% of the cases reported in the ACFE study. Although a financial statement audit serves as a vital role in corporate governance, the ACFE advises that it shouldn’t be relied upon as an organization’s primary antifraud mechanism.

Big benefits In the ACFE survey, the median loss for organizations that conducted surprise audits was $75,000, compared with a median loss of $150,000 for those organizations that didn’t perform this measure — a 50% difference. This discrepancy is no surprise in light of how much longer fraud schemes went undetected in organizations that failed to conduct surprise audits. The median duration in those organizations was 18 months, compared with only nine months for organizations that performed surprise audits.

Additional investigation As with financial statement audits, an auditor’s finding of suspicious activity in a surprise audit will likely require additional forensic investigation. Depending on the type of scheme, an auditor might conduct interviews with suspects and possible witnesses, scour financial statements and records, and perform in-depth data analysis to get to the bottom of the matter. Contact us to schedule a surprise audit for your organization.

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Taking The Surprise Out Of Surprise Audits

There are good surprises and bad surprises, but when it comes to an unannounced audit there is only one kind. The Food and Beverage industry is entering a new era of audits and inspections. One of heightened scrutiny and stakes. New regulations, revised private audit standards and an ever-evolving risk landscape are causing further complexities and additional requirements for the Food and Beverage industry. Between regulatory, third-party certifications such as the Global Food Safety Initiative (GFSI), customer and internal audits – many Food & Beverage organizations are experiencing one or more audits per month. This was also intensified in 2013 when third-party certifications and supermarket giants like Tesco’s, M&S and Asda moved towards the trend of unannounced audits. This means that all organizations/suppliers are required to be audit-ready all the time.

However, it’s difficult to be in an audit-ready state when you are relying on manual, paper-based systems or spreadsheet solutions . Gathering and maintaining all of your reports, documents, supplier compliance records, proof of CAPA’s and/or records that verify and validate the various components of food safety plans can be incredibly time-consuming.

Making Surprise Audits No Longer a Surprise

Regular internal audits.

By regularly performing an internal audit, you can ensure compliance with any and all relevant laws and regulations. It can also help provide you with peace of mind that you are prepared for your next unannounced audit. Gaining customer trust and avoiding costly fines associated with non-compliance makes internal audits an important and worthwhile activity for your organization.

AuditComply is an Enterprise Risk Management (ERM) platform, providing organizations with a real-time and comprehensive overview of your organization’s ability to meet all regulatory compliance demands; ensuring compliance & quality for any organization operating in the Food & Beverage industry. Whether you are complying with ISO, HACCP, BRC , SQF, FSA and/or IFS processes, protect your supply chain with AuditComply.

“Transparency is the New Black”

Transparency is the new black- everyone wants to look good in it! When organizations choose to use paper-based systems, having complete transparency of food safety and quality can be very difficult; partially due to the time employees spend filling in checklists/inspections/assessments truthfully and accurately.

AuditComply’s Enterprise Risk Management (ERM) platform provides full accountability for every employee across the supply chain . With full multi-site, 360-degree visibility, organizations get more out of their risk data, preventing issues from recurring and slowing performance. Our real-time data-intensive analytics allows you to quickly spot trends and locate issues immediately. Identify the root cause of any non-conformity and implement the necessary corrective action!

AuditComply provides full accountability of each relevant personnel. Track employee performance through our easy-to-use analytical dashboard showing all Open, In-Progress and Over-Due assessments / non-conformances. A real-time view of all assessments and non-conformance status’ allows organizations to proactively identify, track and resolve compliance, risk and quality issues. This creates the desired food safety culture that all organizations want and need to always be audit-ready.

You have to show that you “say what you are going to do”

Are all your food safety plans, risk assessments, preventative controls-related standard operating procedures (SOPs), Good Manufacturing Practices etc. defined, organized and accessible?

“If it’s not documented it didn’t happen”. Today, regulators struggle to verify if a manufacturer is monitoring and verifying their different processes if they do not have the appropriate records available to them. Simply saying, “I do” is no longer enough to convince inspectors, customers or in worst cases, lawyers. When you’re conducting assessments in the field, you need a system that gives you the ability to refer back to specific document types such as manuals, procedures, work instructions and the latest standards or regulations.

Find a way to access your records quickly and easily. Our document control feature allows organizations to store different document types such as manuals, procedures, work instructions, SOP’s, GMP, test methods and much more. Impress Auditors by leveraging technology like AuditComply, where records can be produced in real-time and accessed in a click!

You have to show you “do what you say” – AuditComply Real-Time Reporting

Can you verify the scheduling and completion of tasks? Are you ensuring that test results become part of your FSQA records?

AuditComply’s workflow engines and automated schedulers ensure that all tasks, audits, and inspections associated with your requirements/programs are completed according to schedule. There is no longer a need to manually notify each other when processes/tasks are due, overdue and completed. Text and email notifications and reminders can be sent to any user keeping everyone informed.

AuditComply’s newly developed Executive Report builder is invaluable to auditors. This fully-customizable feature easily lets you consolidate lengthy reports. Summarize the important information, provide concise analysis and outline conclusions with ease. Construct bespoke reports and structure them to your needs, all in real-time. A flexible feature that also has made team audits possible! By pulling together multiple audits conducted by different team members to generate detailed reports!

AuditComply’s Enterprise Risk Management platform can be integrated into any business process instantly. Meaning our software solution can facilitate and streamline your compliance program in a matter of minutes. Whether you’re a food manufacturer, supplier or a processor, the consequences of unsafe food can be serious and mission-critical. Not being fully prepared for unannounced audits can be seriously harmful to your business. Our platform can help organizations comply or maintain compliance with any standard or regulation. We make it identifying & controlling food safety hazards a painless process and ensure food safety levels are never compromised.

Want to be constantly Audit-Ready ? Choose AuditComply.

With AuditComply’s Enterprise Risk Management (ERM) platform, your investments and value are realized from day one. To avail of a trial of the AuditComply platform, or to discuss a potential partnership, contact the team at [email protected].

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Rarely used surprise audits, are reported as a leader in fraud detection

Surprise audits are one of the least-used forms of anti-fraud controls, but one of the most effective, according to a 2014 Report to the Nations on Occupational Fraud and Abuse by the Association of Certified Fraud Examiners (ACFE).

Only 29 percent of American companies who were victims of fraud in the ACFE study used surprise audits as a method of detection. But after tips and management reviews, internal audits proved the next most effective means of discovering occupational fraud, detecting illegal activity in 14 percent of cases.

Conducting a regular external audit – which, at 73 percent, was the most common control enacted by most victim organizations along with implementing a code of conduct – was also one of the least effective means of detecting fraud, at 3 percent, according to the report.

More cases of employee fraud were detected by accident than by an external audit. The ACFE noted that while external audits serve many essential functions, they should not be strongly relied upon as a fraud detection tool.

Proactive fraud deterrents, such as surveillance/monitoring, account reconciliation and surprise audits, significantly reduce the duration and amount of fraud losses.

For instance, surveillance and monitoring detects fraudulent activity in a median of nine months, according to the study, with median losses of $49,000.

Internal audits bring fraud to light in a median of 18 months, with the median amount stolen – $100,000.

Regular external audits, on the other hand, are a passive means of detection, along with discovering fraud by accident and being informed by law enforcement. They allow fraud to go on for longer periods of time, and the loss is substantially higher.

Other than notification by law enforcement, crimes discovered by regular external audits had the highest median loss – $360,000. The duration of fraudulent activity before it was discovered by external audit was 30 months.

The study concluded that many of the most effective fraud deterrents – including surveillance/monitoring, management review and surprise audits – are being overlooked by most organizations and should be considered when investing future anti-fraud dollars.

Whether you suspect fraud within your company or you simply want to monitor the flow of money through your organization, working with your CPA or a forensic accountant can help by uncovering potential embezzlement, employee theft, or any other type of fraud that might be going on.

About MKS&H:

McLean, Koehler, Sparks & Hammond (MKS&H) is a professional service firm with offices in Hunt Valley and Frederick. MKS&H helps owners and organizational leaders become more successful by putting complex financial data into truly meaningful context. But deeper than dollars and data, our focus is on developing an understanding of you, your culture and your business goals. This approach enables our clients to achieve their greatest potential.

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Surprise Audit: The Importance of Staying Prepared for Your Business

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Fri Mar 2023
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A surprise audit, also known as an unannounced audit, is an audit that is conducted without any prior notice given to the organization being audited. This type of audit is becoming increasingly popular as it helps to uncover fraudulent activities and ensures compliance with regulations. In this article, we will discuss what a surprise audit is, why you need one, and how to prepare for it.

What is a Surprise Audit? A surprise audit is an audit that is conducted without any prior notice given to the organization being audited. It is typically carried out by an external auditor, regulatory body or government agency. Surprise audits are designed to test the effectiveness of an organization’s internal controls and identify any fraudulent activities that may be occurring.

Why You Need a Surprise Audit A surprise audit can help you to identify weaknesses in your internal controls and ensure compliance with regulations. By conducting a surprise audit, you can ensure that your employees are following the policies and procedures that have been put in place to protect your business. Additionally, a surprise audit can help to deter fraudulent activities by letting your employees know that you are serious about detecting and preventing fraud.

How to Prepare for a Surprise Audit To prepare for a surprise audit, you should ensure that your records are up-to-date and accurate. You should also have a system in place for tracking all financial transactions, including purchases, sales, and expenses. Make sure that all of your employees are aware of your policies and procedures and that they are following them consistently. Finally, be sure to keep all of your financial records in a secure location where they can be easily accessed by auditors if necessary.

Conclusion In conclusion, a surprise audit can be a valuable tool for small businesses to ensure compliance with regulations and detect fraudulent activities. By preparing for a surprise audit and having strong internal controls in place, you can protect your business and give yourself peace of mind knowing that you are doing everything you can to prevent fraud. If you haven't had a surprise audit conducted on your business, it may be time to consider scheduling one with an external auditor or regulatory body.

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How to Prepare for a DEA Surprise Audit

Safety officer/Supervisor is writing note on the checklist paper during perform audit and inspection in oil field operation. Close-up action and selective focus photo.

Finding yourself under audit by the federal Drug Enforcement Agency (DEA) is a jarring and harrowing prospect for anyone. Businesses or practices that involve prescribing, dispensing, or administering controlled substance medications must all register with the DEA. The DEA may audit or inspect any entity under its purview, regardless of whether it has grounds to suspect foul play. Continue reading for tips on how to protect your healthcare institution in advance of a DEA audit, and speak with a professional and experienced California DEA investigation defense lawyer for advice concerning government healthcare investigations.

Expect Surprise Audits

First and foremost, it is important to expect a DEA audit at any time. Even if you believe your practice is entirely above-board and compliant, the DEA might still conduct a routine inspection. They generally occur every three years or so. These inspections do not require criminal warrants, even if they are inspecting for violations of the federal Controlled Substance Act (CSA), which can lead to criminal prosecution. If you refuse to grant consent to the inspection, the DEA must then obtain an administrative inspection warrant or search warrant.

Best Practices to Prepare for Audits

In addition to generally complying with all applicable state and federal healthcare and business laws, there are a handful of steps that a healthcare entity can take to stand ready at all times for a surprise visit from the DEA. Some of the steps your entity can take include the following:

Designate a primary employee (and a back-up) to manage controlled substance management
Draft detailed policies and procedures for responding to DEA audits
Draft, maintain and regularly review controlled substances policies to ensure compliance
Conduct periodic mock DEA inspections to stay fresh, identify weaknesses in the processes, and identify any compliance issues
Keep all controlled substance records in a single, easily-accessible location
Ensure that all controlled substances are maintained in secure areas outside of processing, packaging, labeling, or conveying to secure loading areas. Return all controlled substances to the secure areas at the end of each workday, and ensure that all controlled substances awaiting destruction are properly recorded.
Conduct regular inspections of security surrounding controlled substance storage, including regularly updating locks, key cards, and other security measures
Maintain due diligence on customers and keep on top of any suspicious customer order monitoring and reporting

These are just a few of the steps that a well-maintained healthcare business should regularly take to ensure regulatory compliance and preparedness for a DEA inspection or audit. If you are contacted by the DEA, speak with a DEA defense attorney for assistance with responding to the audit, inspection, or investigation.

Protect Your Practice from DEA Prosecution

For help responding to DEA investigations and healthcare legal compliance, or with matters pertaining to healthcare business formation, business disputes, or any other healthcare law issue, contact the Law Offices of Art Kalantar for a free initial consultation in Los Angeles or statewide at 310-773-0001 .

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How to Prepare for a Surprise OSHA Inspection

Posted by Lance Roux on Feb 4, 2022

You do everything you can to keep your work site safe. Still, it's possible that OSHA will subject you to an inspection without warning. Here's what you need to know to prepare for a compliance officer's arrival.

What to Expect From an OSHA Inspection

First up, expect to be surprised. There are only four cases where OSHA will give you advance notice:

If there is an apparent, imminent danger on site, OSHA will reach out to inform and assist management in fixing the problem as quickly as possible.
If there are features of the site that are not expected to be in use every day but which must still be examined for compliance, OSHA may reach out to ensure that there are necessary personnel and materials onsite.
If the inspection needs to take place outside of business hours, or if no one else will be onsite, OSHA will reach out to ensure that necessary staff is aware and present.
At the Area Director's discretion, advance notice may be provided before a more comprehensive inspection, such as a fatality investigation.

Outside of these four categories, OSHA will not notify you. In fact, it is a federal crime for an OSHA employee to provide unauthorized notice of an inspection. Once they are on site, the OSHA inspector will begin with an opening conference, then conduct a walkaround before ending with a closing conference. Let’s look at what you should be aware of each step of the way.

The Opening Conference

When a compliance officer arrives, they will begin with an opening conference. During this time, they should present their credentials, then meet with management and employee representatives. The opening conference is kept brief so that the walkaround can begin as quickly as possible after their arrival.

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The walkaround.

This portion of the inspection may take hours or weeks, depending on the size of your site and how exhaustive the inspector believes their investigation needs to be. However, an OSHA inspection must conclude no more than six months after it begins. OSHA is also required to receive a court warrant before entry, if you request that they do so. During the walkaround, the compliance officer will bring apparent violations, if any, to the attention of management and employee representatives. The inspector may speak with employees privately outside of the workplace.

The Closing Conference

After the walkaround, OSHA will meet with both representatives. This is usually done jointly, but either party may request a separate meeting. In that case, the OSHA inspector will meet with the employee representative first. Both will be informed of apparent violations and solutions, as well as possible fines.

Because they are an equal party to every OSHA inspection, there are several rules regarding employee representatives to be aware of.

know your employee representative

An employee representative must be a present employee of the company and be able to discuss policies, procedures, and any past compliance issues. They should have access to important documents that the OSHA inspector may request. OSHA may also request additional union staff or technical experts accompany their walkaround as needed.

If your workplace is unionized, then each union’s staff is in charge of appointing an employee representative. If your workplace is not unionized, the site's employees are able to select a representative directly. Management is not permitted to choose the employee representative, and OSHA inspectors have final say in any dispute. Typically, the walkaround in a non-unionized workplace goes unaccompanied. You should know your employee representative and be able to contact them quickly in the case of a surprise inspection.

Hazard Assessments and Safety Trainings

Keep documentation of all known workplace hazards . The OSHA inspector will want to know this information. They will also check that employees have up-to-date training as required. An OSHA employee rights poster must be displayed in a visible location, and all employees should be able to articulate your site's safety policies.

Keep Clear and Organized Documentation

While you won't be able to specifically prepare in advance for a surprise inspection, you can help minimize its disruption by maintaining relevant documentation in an easy-to-access location. Share this location with your employees. All records, employee contracts and complaints, worker compensation files, insurance forms, and third party audits may be relevant. Any safety issues discussed in a third party audit must have been corrected before OSHA’s inspection or you risk a citation for willful violation -- which will cost you $145,027.

perform internal audits

The best way to be prepared for a surprise OSHA inspection is to conduct periodic audits and ensure your workplace is safe and clean. If you are not confident that your workplace meets OSHA standards, reach out to a third party for an audit and develop a corrective action plan as needed.

Listen to complaints and concerns from your employees. How you address these issues in the moment could be the deciding factor for an employee who is considering contacting OSHA.

While an OSHA inspection may catch you by surprise, it doesn’t need to catch you unprepared. Keep your workers informed and trained, your workplace secure, and your documentation up to date. Lastly, be aware of your rights. By following these steps, your site will be set up to make a compliance officer’s visit as smooth as possible.

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How to Handle an IRS Revenue Officer Home Visit (or Office Visit)

As part of the Inflation Reduction Act of 2022, the Internal Revenue Service (IRS) has received a big increase in funding—which has also led to a major hiring spree. Just over half of the $80 billion in new funding was allocated towards “enforcement.”

While the IRS falls short around $600 billion in collection every year, and the increased funding is allocated towards recouping those tax liabilities, some have criticized this spending bill for its potential to unfairly affect low-income taxpayers.

Regardless of the politics, our office is already seeing the effects of the increase in employees. The S.H. Block team is witnessing the ramp up of collection efforts, with an increase in unannounced revenue officer visits. Many of these officers are newly trained and are not necessarily following the same protocols that we’re accustomed to.

If you get a surprise visit from an IRS revenue officer to either your home or your workplace, this means they are escalating their collection efforts toward your delinquent taxes. Even though the visit is a surprise, you should not be surprised to find out that you have a large tax debt or unfiled tax returns. However, being face-to-face with an IRS officer can still be very stressful and alarming.

This is one of the situations where we strongly recommend hiring a tax attorney like S.H. Block, who can communicate with the revenue officer on your behalf and help you set up a manageable payment plan that ends the aggressive collection efforts of the IRS.

What Do IRS Revenue Officers Do?

If you have an unpaid tax liability, aka tax debt, then the IRS has undoubtedly sent you notices in the mail. Perhaps you’ve received phone calls, wage garnishment, and/or levies from the IRS to try to collect on your debt. If the IRS sees you as a collection risk, their next step is to escalate the situation by sending a specialized collection agent to your home or office. This is a highly trained, senior employee of the IRS known as a revenue officer.

An IRS revenue officer is well versed in tax law, investigation, collection techniques, and enforcement procedures. They typically get involved in situations where the taxpayer owes more than $100,000 or has years of unfiled taxes, and is making no attempt to correct the problem.

These officers are different from IRS revenue agents, who are responsible for things like audits. An IRS revenue agent will rarely show up unannounced, they’ll give you advance notice and try to schedule a time to audit your tax filings. Hopefully you will not run into an IRS special agent, who is responsible for criminal investigation into things like tax crime or fraud.

RELATED: What Triggers an IRS Audit? And Am I (or My Business) at Risk?

What To Do if an IRS Revenue Officer Shows Up

If you are the recipient of a surprise visit from an IRS revenue officer, there is no need to panic, or to let them take advantage of the element of surprise. Retake control of the situation by following these steps:

Verify that it is really an IRS agent: Scammers and criminals may impersonate IRS agents, trying to get you to give them immediate payment via cash, prepaid debit card, or gift cards. IRS revenue officers carry two forms of photo ID, including a pocket commission and a government employee ID card.
Even if they have ID, beware of scams: Revenue officers are supposed to help you understand your tax issues and your payment options. If they demand a specific payment method or threaten you, this is a red flag. Contact the IRS to verify the visit.
Do not let them in to your home or business: They do not have a legal right to enter your home or business without a warrant or court order. Letting them see what you own may potentially hurt your case – there are no benefits to letting them in. There is a benefit to being polite though, so try to handle the situation gracefully.
Do not answer any of their questions: In the heat of the moment, you may say something that hurts your case, or worse, incriminates you. You have the right to remain silent, and that is a better option than giving the officer any information about your or your finances. The best thing to say is “I can’t talk to you right now; I need to talk to my attorney first.” You have the right to legal representation, and even if you choose not to use it, this will buy you some time to make a plan. This is the revenue officer that has been assigned to your case, and they will not give up after one visit, so again—being polite will give them the sense that you are a cooperative taxpayer.
Get copies of any paperwork they have: Get a copy of the business card with the officer’s contact information. You should also request the paperwork they brought along that pertains to your case. If you are not home at the time of the visit, they should leave this paperwork along with a Field Contact Letter that informs you of the reason for their visit.
Contact a tax attorney for help: A tax attorney will gather information about your case, from back taxes to business tax obligations, and form a strategy for resolving your tax issue. They will communicate with the IRS on your behalf, in a way that does not harm your case.

These steps may give the impression that visits to a taxpayer’s home or business is a scary situation. Fortunately, many revenue officers are friendly and reasonable, and should treat you with respect (and respect your rights). However, some might be very aggressive in their efforts to collect. That is why it is very important to know your rights ahead of time.

RELATED: How to Deal With an IRS Revenue Officer

Why Should You Hire a Tax Attorney to Handle IRS Revenue Officers?

At S.H. Block, we make sure all our advice is in the best interest of our clients. While there are some situations where you certainly can handle the IRS on your own, we truly believe that this is not one of them. We strongly recommend that you seek legal representation for dealing with an IRS revenue officer.

With an experienced tax attorney on your side, you can get ahead of the revenue officer’s requests. We can help you with filing delinquent tax return, collecting the records they’ll ask for, and filling out forms in preparation for their effort to collect taxes.

IRS revenue officers are judged on their job performance based on how fast they can close cases, so making their job easier will put you on their good side. This may sway them in your favor if they are considering more aggressive tactics like pursuing search warrants, seizing your assets, and/or placing liens and levies on your property. If your business has unpaid taxes, the IRS can seize or freeze your business assets, seriously jeopardizing your ability to keep your business open. This can be a very grave situation, with your livelihood at stake.

S.H. Block has been dealing with revenue officers and other IRS employees for more than 20 years. We know the tax law just as well as they do, but we use our knowledge to defend your rights and your best interests. Our experience has given us insight into what answers they are looking for, and how to find the best solution to address your tax problem. We can help you set up an installment agreement to pay taxes that you owe, or you may qualify for paying a smaller sum via an offer in compromise .

S.H. Block Can Help You with Legal Representation

If a revenue officer contacts you, or you have IRS agent visits, you have a right to legal representation at any time. We know how stressful tax issues are, and how tense you may be when talking to federal employees about your debt and liabilities. If you’d like to let us do the talking for you, we’re here to help.

Our first step is a free, no-strings-attached consultation to discuss the specifics of your case. From there we can give you our honest advice about what your best course of action may be, and let you know how our legal services can help your case. Contact us at (410) 872-8376 or complete this online form to get the process started.

The content provided here is for informational purposes only and should not be construed as legal advice on any subject.

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Preventing Fraud with Surprise Audits
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Surprise audits have become a more popular form of anti-fraud controls among organizations over the years, increasing from 29% in 2014 to 38% in 2020. The median loss for organizations that conducted surprise audits was $100,000, compared with a median loss of $150,000 for those organizations that didn't — a 33% difference. ...
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The surprise examination must be completed within six months of the adviser becoming subject to the Custody Rule. The SEC requires that the auditor performing the examination issue an opinion noting whether the adviser was in compliance, in all material respects, with paragraph (a) (1) of the Custody Rule as of the examination date and had ...
Consider conducting a surprise audit
Consider a surprise audit to keep your accounting department on its toes. Jacob Courtright on October 24, 2022. One of the best ways to tackle financial statement fraud is to conduct periodic surprise audits. In fact, surprise audits were associated with at least a 50% reduction in both median loss and median duration, according to Occupational ...
Surprise Checks under Audit
The element of surprise can be with regard to three things. 1. Time of the Audit, 2. Selection of the date at which auditor visits the client place, 3. Selection of the Items. The main focus of the surprise checks is on internal control; they check whether the system of internal control is operating effectively or not.
Consider A Surprise Audit To Keep Your Accounting Department On Its
Surprise audits focus particularly on high-risk areas such as inventory, receivables, and sales. While performing them, auditors typically use technology to conduct sampling and data analysis. Big Benefits. In the ACFE survey, the median loss for organizations that conducted surprise audits was $75,000, compared with a median loss of $150,000 ...
The Element of Surprise: How to Cut Fraud Detection Time in Half
Surprise Audits are Surprisingly Effective. Where external audits reduce fraud losses by less than a third, unannounced audits were found to reduce median loss and duration by 51%. When unannounced audits were in effect, median losses dropped from $152k per fraud case to $75k. What's more, the use of unannounced audits was shown to cut the ...
Boo! Consider a Surprise Audit to Keep Your Accounting Department on
Consider a Surprise Audit to Keep Your Accounting Department on its Toes. One of the best ways to tackle financial statement fraud is to conduct periodic surprise audits. In fact, surprise audits were associated with at least a 50% reduction in both median loss and median duration, according to Occupational Fraud 2022: A Report to the Nations ...
No Surprises Act: How to avoid noncompliance and unwanted surprises
The No Surprises Act became effective on Jan 1, 2022. Here's how to ensure compliance and avoid unwanted surprises in your healthcare organization. The No Surprises Act (the act) is here, and healthcare organizations have work to do to understand its complexities, update policies, train staff, and ensure compliance at facilities.
Boo! Consider a surprise audit to keep your accounting department on
Consider a surprise audit to keep your accounting department on its toes. October 24, 2022. One of the best ways to tackle financial statement fraud is to conduct periodic surprise audits. In fact, surprise audits were associated with at least a 50% reduction in both median loss and median duration, according to Occupational Fraud 2022: A ...
SEC Surprise Audit
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AuditComply. There are good surprises and bad surprises, but when it comes to an unannounced audit there is only one kind. The Food and Beverage industry is entering a new era of audits and inspections. One of heightened scrutiny and stakes. New regulations, revised private audit standards and an ever-evolving risk landscape are causing further ...
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dary unannounced (aka 'surprise') audits. processes. There are, however, specific areas that must be reviewed 10. Conduct Unannounced ('surprise') Audits: included in a final report (kept on file for a mini-Do them! Target branches that have a higher 'risk exposure,' such as those with a high volume of
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Surprise audits are one of the least-used forms of anti-fraud controls, but one of the most effective, according to a 2014 Report to the Nations on Occupational Fraud and Abuse by the Association of Certified Fraud Examiners (ACFE). Only 29 percent of American companies who were victims of fraud in the ACFE study used surprise audits as a ...
Benefits and Process of Conducting a Surprise Audit
A surprise audit is an unannounced audit of a business or organization that is conducted without prior notice. It is an effective tool for ensuring compliance with regulatory requirements, identifying potential fraud or misconduct, and improving overall operational efficiency. Surprise audits can be conducted on a regular or ad hoc basis, and ...
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A surprise audit, also known as an unannounced audit, is an audit that is conducted without any prior notice given to the organization being audited. This type of audit is becoming increasingly popular as it helps to uncover fraudulent activities and ensures compliance with regulations. In this article, we will discuss what a surprise audit is ...
PDF SEC s Revised Custody Rule FAQs and Guidance for Accountants
Requirement for an independent verification (surprise exam) on an annual basis. The rule also provides an enhanced protection when a RIA has self-custody 3 or custody by a related person to comply with the 4 protections noted above, which includes: (1) the accountant engaged to perform a surprise examination must be registered with, and
No Surprises Act
Audits & Compliance. Back to menu section title h3. Part A cost report audit; ... Visit CHIP.gov; Medicare-Medicaid Coordination. Back to menu section title h3. ... Learn about rights and protections for consumers to end surprise bills and remove consumers from payment disagreements between their providers, health care facilities and health ...
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Best Practices to Prepare for Audits. In addition to generally complying with all applicable state and federal healthcare and business laws, there are a handful of steps that a healthcare entity can take to stand ready at all times for a surprise visit from the DEA. Some of the steps your entity can take include the following:
Safety Check: Smart Responses to a Surprise Visit by OSHA
Surprise, Surprise: What to expect and strategies to consider when an OSHA compliance officer stops by for a surprise inspection. Knowing what to and being prepared in advance make all the difference. By Jary Winstead Date Posted: 6/1/2015. You hear a knock at the door, and an OSHA compliance officer has stopped by for a surprise inspection.
PDF Procedures for Employers to Follow Upon a Surprise Visit ...
audit, an audit requires three days no-tice, but no search warrant. A raid re-quires a search warrant. The employer should designate a knowledgeable indi-vidual to meet with ICE agents. Con-tact your legal counsel and limit the scope of the inspection by bringing the documents to a secure office. Remain calm, polite and cooperative.
How to Prepare for a Surprise OSHA Inspection
perform internal audits. The best way to be prepared for a surprise OSHA inspection is to conduct periodic audits and ensure your workplace is safe and clean. If you are not confident that your workplace meets OSHA standards, reach out to a third party for an audit and develop a corrective action plan as needed.
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As part of the Inflation Reduction Act of 2022, the Internal Revenue Service (IRS) has received a big increase in funding—which has also led to a major hiring spree. Just over half of the $80 billion in new funding was allocated towards "enforcement.". While the IRS falls short around $600 billion in collection every year, and the ...

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