The COSO 2013 Framework requires companies to consider the potential for fraud in assessing risks to the achievement of its objectives. In evaluating the risk of fraud, companies are required to consider various types of fraud, such as incentives and pressures, opportunities, attitudes, and rationalizations. Our team:

  • Identifies the wide-ranging types of frauds
  • Identifies examples of specific fraud schemes for each type of potential fraud
  • Identifies the company’s activity-level and entity-level controls
  • Assesses the relative probability and potential magnitude of the identified types of fraud
  • Assists with the design of potential enhancements to help mitigate the risk of fraud

  Meet the Experts

PHIL RAMACCA, CPA

President & COO

973-575-1565
Phil.Ramacca@dlallc.com

Keith Snyder

Partner - Internal Audit

973-575-1565
Keith.Snyder@dlallc.com

Errol Labosky, CPA

Managing Director - Internal Audit

973-575-1565
Errol.Labosky@dlallc.com

ARLENE POTTINGER, CPA

MANAGING DIRECTOR - INTERNAL AUDIT

973-575-1565
Arlene.Pottinger@dlallc.com

ERKHAN MURAD

MANAGING DIRECTOR - INTERNAL AUDIT

973-575-1565
Erkhan.Murad@dlallc.com

Yelena Talmazan

Managing Director - Internal Audit

973-575-1565
Yelena.Talmazan@dlallc.com

Natalie turner, mba

Director - Internal Audit

973-575-1565
Natalie.Turner@dlallc.com

CHRISTIAN VARDELEON

Director - Internal Audit

973-575-1565
Christian.Vardeleon@dlallc.com

Pratik Patel

Director - Internal Audit

973-575-1565
Pratik.Patel@dlallc.com