by Noah Green CPA CFE | Apr 27, 2026 | DD Tech Lab
Management override of internal controls frequently manifests through journal-entry timing patterns. PCAOB AS 2401.A.5 identifies three temporal characteristics that elevate entries from routine to requiring substantive testing: entries posted on non-business days,...
by Noah Green CPA CFE | Apr 26, 2026 | DD Tech Lab
The methodology articles in this sub-series have used Neo4j as the working substrate. The choice is not accidental, Cypher is the most mature graph query language, the Neo4j Graph Data Science library has the broadest algorithm coverage, the APOC extension set covers...
by Noah Green CPA CFE | Apr 25, 2026 | Wealth, Generation & Crossover
A retiree turning 73 in 2025 logs into her brokerage account in October expecting to set up her first Required Minimum Distribution. Her custodian’s RMD-calculation tool tells her the minimum distribution amount is approximately 3.77% of her December 31, 2024...
by Noah Green CPA CFE | Apr 24, 2026 | Case Studies, Daily DD
The FTC’s USAP and Welsh Carson matter is the flagship public example for healthcare rollup diligence: the buyer has to test whether the platform’s value comes from operational improvement or from market power regulators may challenge. By Noah Green CPA...
by Noah Green CPA CFE | Apr 23, 2026 | White-Collar Tax Crime & Headlines
In April 2024, the United States Attorney’s Office for the Southern District of California unsealed an indictment against Roger Ver, known in early Bitcoin circles by the nickname “Bitcoin Jesus” for his advocacy of cryptocurrency in 2011-2014,...
