Paperless Litigation – A Welcome Development


The Supreme Court has just run the first paperless litigation case in Ireland.  The appeal case of Lanigan v Barry in June 2016 was conducted using the eCourt App, using documents that were scanned and uploaded to tablets instead of the usual lever arch folders of paper documents.

The eCourt App was developed by Irish technology company eCúirt Teoranta.  The system allows for pleadings and other court documents to be scanned and uploaded to tablets, where they can be searched electronically and private annotations can be made.

It was reported that the paperless hearing took place “without a glitch”.  This is despite the fact that the Four Courts in Dublin does not Read more

Posted on May 6, 2017 by Cooney Carey

Fraud can happen to anyone!

fraud, forensic accounting

Many businesses understate the importance of fraud deterrence, prevention and detection. Don’t follow them. Prevent and detect fraud in your business by following these 5 tips:

  1. Establish a fraud risk management programme – include written policies,
  1. Exposure should be assessed periodically – identify any schemes apparent,
  1. Select, develop and implement prevention and detection techniques – reduce the impact,
  1. Establish a reporting process and approach to investigation – let employees know,
  1. Monitor risk management process and report results and improve process – not one and done exercise, need to be recesses periodically.

All businesses are subject to fraud risks. It can happen in large or small businesses across various industries. Making the company policy known to employees is one of the best ways to deter fraudulent behavior.

The cost of trying to prevent fraud is less expensive to a business than the cost of the fraud that gets committed.

What questions do you have?

We are happy to help. Please post your comment below or contact our friendly team on 01 677 9000 or by email:

Posted on May 2, 2017 by Cooney Carey

4 Ways To Cook The Books: Financial Statement Fraud


Cooking the books is a way businesses make things look better than they are in order to appease stakeholders.

We need to look further than revenue recognition: there is a variety of ways to cook the books!

        1. Timing of revenue or expenses

  • Recognising current sales when services will not be provided for a number of years or products can be returned by a customer if not sold.
  • Delaying expenses by capitalising them or non-recurring expenses: capitalising costs and releasing to P&L when it is a current expense or one-time expenses which are meant to show the ongoing operating results, may then be reversed at a later stage.
  • Netting expenditure and other income generated in the year from ad-hoc items like selling equipment or investments or new income streams.

    2. Asset valuation

  • Fair value measurement: the value of the asset or liability goes up or down with the valuation, the measurement can be subject to manipulation through valuation models, incorrect assumptions or hiding information from independent valuers.

Read more

Posted on March 21, 2017 by Lisa Byrne

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