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  • Monday, June 18 | 3:35-4:50 PM


    Level: Basic

    Recommended Prerequisite: None

    Field of Study: Specialized Knowledge

    Entities that operate outside of their home countries are exposed to fraud risks associated with foreign operations. Factors such as time and distance, and the use of different accounting frameworks and policy selections, could be used to commit fraud. This session will explore ways to prevent and detect fraud perpetrated in foreign locations (either in the U.S. or globally).

    You Will Learn How To:

    • Analyze the risks associated with different accounting frameworks in the same global organization
    • Examine fraud risks in various accounting frameworks
    • Recognize techniques for detecting fraud risks in various accounting frameworks
    smorrison headshot
    Steven Morrison, CPA

    Audit Principal, MBAF CPA

    Steven Morrison, CPA, serves as an engagement partner on audits of SEC issuers and non-public entities in various industries, including those with international operations. His experience includes effectively addressing unique accounting and audit issues of entities in the U.S. as well as in Asia, Europe, Oceania, and South and Central America. He also is a member of MBAF’s China Services Group. Morrison is active in the planning and execution of audit engagements and has experience in due diligence engagements as well as litigation support.

  • smorrison headshot
    Steven Morrison, CPA

    Audit Principal, MBAF CPA

    Steven Morrison, CPA, serves as an engagement partner on audits of SEC issuers and non-public entities in various industries, including those with international operations. His experience includes effectively addressing unique accounting and audit issues of entities in the U.S. as well as in Asia, Europe, Oceania, and South and Central America. He also is a member of MBAF’s China Services Group. Morrison is active in the planning and execution of audit engagements and has experience in due diligence engagements as well as litigation support.

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