A Forensic Accountant’s Perspective on Organizational Risk, Culture, and Accountability
Issued by the AICPA FLS Fraud Task Force
Lead authors:
Frederick Kohm, MBA, CPA/CFF
Clay Kniepmann, J.D., CPA/CFF/ABV
Spring 2026 Issue
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A Forensic Accountant’s Perspective on Organizational Risk, Culture, and Accountability
Issued by the AICPA FLS Fraud Task Force
Lead authors:
Frederick Kohm, MBA, CPA/CFF
Clay Kniepmann, J.D., CPA/CFF/ABV
Spring 2026 Issue
Early indicators of corporate fraud rarely appear in financial statements. Instead, they often surface quietly inside organizations, noticed by employees working closest to operational and financial processes. An accountant may observe unusual journal entries late in a reporting cycle. A procurement employee may question recurring payments to a
Download the FVS Eye on Fraud Spring 2026
File name: EOF - Retaliation and Whistleblower Complaints_Spring 2026.pdf
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