“Is the CFO’s quitting time after 3 pm?” Coming to an Auditor’s Questionnaire Near You

“If the managers, the C-level and board have good demonstrative behavior, everybody down the line will mimic that,” said Yigal Rechtman, senior manager of forensics and litigation at Grassi & Co., an accounting and business consulting service, at a New York State Society of CPAs’ forensic accounting conference yesterday. “People need to operate by example,” he said, noting that if the CFO is leaving at 3 p.m. on a daily basis, for example, that will not help a firm to have better internal controls. [CFO]