10-Q&A Episode 3: Interview of Professor Jon Smollen, Executive Director of the Temple Law Center for Compliance and Ethics

Andrew LeDonne (LAW ’21) interviews Jon Smollen, Director of the Temple Law Center for Compliance and Ethics

Interviewer:
Andrew Ledonne (LAW ’21)

Guest:
Jon Smollen
Practice Professor of Law, Executive Director
Center for Compliance and Ethics
Temple University Beasley School of Law

SEC Special Report: Rampant Business Email Compromises Require Reassessment of Internal Accounting Controls

On October 16, 2018, the SEC released a “Report of Investigation” calling for public companies to reassess their internal accounting controls “in light of emerging risks, including risks arising from cyber-related frauds.” In particular, the report focuses on certain types of “business email compromises” (BECs), in which a bad actor uses spoofed or compromised email