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Fraud Examination

Fraud is not a problem that is unique to only large organizations. Businesses of all sizes are subject to various forms of fraud from both within and outside their organizations. According to the Report on Occupational Fraud and Abuse it is estimated that organizations lose about 6% of their revenues to all forms of fraud and abuse.

Cummings, Lamont & McNamee can assist clients with matters concerning asset misappropriation or fraudulent financial statements. The work in this area generally involves one of our Directors, Raymond L. Bald, who is both a CPA and a Certified Fraud Examiner (CFE). A Certified Fraud Examiner is specially trained to resolve allegations of fraud, gather evidence, write reports and testify as to findings. These services also include development of fraud detection programs through such means as employee education, proactive fraud policies and improved internal controls.

Our professionals can assist you in detecting and deterring various types of fraud including the following:

Asset Misappropriations

  • Skimming
  • Cash Larceny
  • Check Tampering
  • Billing Schemes
  • Payroll and Expense Reimbursement Schemes
  • Inventory and Other Assets

Fraudulent Statements

  • Fictitious Revenues
  • Timing Differences
  • Concealed Liabilities
  • Improper Asset Valuation

Whether you are a commercial, non-profit or governmental organization, an attorney, insurance company or a bank, we are confident that we can provide you with the professional service you need when confronted with the issue of fraud.

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