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Forensic Accounting Articles

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  • Forensic Insight: Cyber Losses & Business Interruption

    Malware. Ransomware. Phishing. Wannacry. Petya. NotPetya. The terminology of cyber attacks and cyber losses seems to change at a bewildering... 자세히 보기 »

  • Forensic Insight: Business Interruption Coverage

    Welcome to our first edition of Forensic Insight. In this issue we will provide a brief overview of how to calculate... 자세히 보기 »

  • Non-Damage Business Interruption

    This month our technical briefing introduces the broad topic of non-damage Business Interruption (BI), including a discussion on: The typical... 자세히 보기 »

  • The Better Way – Tips For Implementing Controls To Prevent Fraud

    Last week, the Auditor General of Toronto issued a report estimating that in 2018 alone, the TTC lost $61 million due to... 자세히 보기 »

  • Financial Losses Resulting from LRT Construction

    Introduction Some days it seems like you can’t go anywhere in Ontario without running into a light rail transit (“LRT”)... 자세히 보기 »

  • Fraud and Corruption: How Culture Impacts Effective Risk Management

    The Fraud Triangle: Rationalisation, Opportunity and Pressure Any elementary student of fraud will be aware of the “Fraud Triangle”, a... 자세히 보기 »

  • Evolution of Business Interruption insurance in the Global Market Place

    From its origin back in the 18th century, the appetite for a form of insurance to cover losses of a... 자세히 보기 »

  • Product Liability Claims: How can a forensic accountant assist in the claim review process?

    There are many different types of liability cover available to business owners including D&O liability, professional indemnity and public liability... 자세히 보기 »

  • Regulated and Deregulated Electricity Markets: What is the difference when modelling power generation losses?

    Introduction When modelling power generation losses for Business Interruption (“BI”) or Delay in Start-Up (“DSU”) purposes, it is important to... 자세히 보기 »

  • Buying Shares in an NFL Player? Business Valuation Principles Still Apply

    In my last post, I argued that an investor in Kylie Jenner’s cosmetics company was essentially investing in Ms. Jenner’s... 자세히 보기 »

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