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“Means, Motive, Opportunity: It’s Always the Ones You Trust,” Pennsylvania CPA Journal

Fall 2016
Jonathan S. Ziss

“Any closely held business that operates without adequate segregation of duties is exposed to the risk of embezzlement,” writes Jonathan S. Ziss, a partner in Goldberg Segalla’s Professional Liability Practice Group. “This is hardly a revelation. In fact, it’s Bookkeeping 101. Yet, time and again, this vulnerability is exploited to devastating effect.”

In his latest “Liability Lessons” column for the Pennsylvania CPA Journal, published by the Pennsylvania Institute of Certified Public Accountants, Jonathan explores real-life scenarios in which companies with limited internal accounting staff found themselves victimized by trusted bookkeepers.

He provides practical tips to help CPAs and companies develop attentive management practices and implement effective internal controls in order to protect themselves from occupational fraudsters.

Read the article here: