Interview with Eva Romatzeck. ACFE's European Council on Occupational Fraud and Abuse Takes First Steps
Fraudsters ignore country boundaries. "Fraud is becoming an international crime," says Joseph T. Wells, CFE, CPA, founder and Chairman of the ACFE. "Most Fortune 1000 countries have international subsidiaries, he says. Individual fraud schemes frequently involve the fraud occurring in one country and the proceeds of the crime being hidden in another. Anything that we can do to share information and make laws uniform will help."

FRAUDBASICS: Ancient Corruption
This fraudulent practice - older than time - can be summed up simply in two sentences: 'If someone is taking payoffs, then they're doing something they shouldn't officially be doing. Look for what that something is, and you'll find the answer.'

…And Nothing But the Truth: Uncovering Fraudulent Disclosures
Since fraudulent disclosures fall into a number of recognizable patterns, knowing how these schemes work can greatly help the financial statement auditor detect them.

Audit Those Vendors
A vendor can be an entity’s best colleague or worst nemesis. Keep the relationship pleasant and successful by conducting vendor audits.

Basic Recipes for Slush Funds: Circumventing Internal Controls Through Slush Concoctions
In the beginning, the agency managers meant to use the 'unofficial' bank account for good and not for evil, as the comic book super-heroes would say.

Beating fraud through internal auditing: A fraud primer for the new internal auditor
When new internal auditors are assigned the task of looking for fraud, many find themselves without the necessary skills to do a proper examination. In this session, you'll get an overview of what the new internal auditor needs to know about fraud in his or her first fraud assignments.

Collaring Crime at Work
This article details the findings of one of the most comprehensive studies into occupational fraud and abuse ever undertaken in the United States, the 1996 Report to the Nation.

Construction Fraud: Beware the ‘Outside Facilitator’
Crafty manipulators will use weak employees at construction job sites to defraud companies for many months – long before the home office smells any problems.

Corruption and Fraud Stunt Third-world Growth
Corrupt officials burden developing countries with unfinished projects and crushing debt - conditions that lead to economic decline and international terrorism.

Corruption and Fraud Stunt Third-world Growth, Part Two
Corrupt officials burden developing countries with unfinished projects and crushing debt - conditions that lead to economic decline and international terrorism.

Corruption: Causes and Cures
Auditors can help detect and deter bribery and kickbacks.

Corruption in Collegiate Sports
Internal audit departments are challenged by the deep pockets and often unbridled power of big-time college athletic departments.

Cracked Foundation: Corruption in Public Construction
This project manager for a public construction agency had earned its trust but had stolen its dollars – thousands of them. Learn how he did it and how the agency reformed.

Extortion by computer and internet: Cyber extortion detection and prevention
Extortion isn't new. But cyber criminals are taking advantage of high-tech developments to squeeze money out of individuals and organizations. Learn how to prevent a variety of threats and the steps to take if your entity is hit.

FBI Combats Financial Fraud with CFEs
Brian Lamkin, chief of the FBI's Financial Crimes Section, directs his team of agents and analysts to tackle fraud while working toward additional recognition for CFEs.

A Fistful of Dollars
The best fraud prevention efforts will concentrate on increasing an employee's perception of being caught.

Investment-bond Fraud: Smiling Faces Asking for Your Retirement Money
David Namer had the perfect place for your retirement money: mid-yield corporate bonds – Private Placement Memorandums – backed by insurance from a top-rated company. It was perfect until the pyramid collapsed. Learn how this convicted former banker took thousands of small investors for almost $35 million.

Using the law to fight fraud: Legal and practical issues related to fraud examinations
In every fraud examination, inevitably, legal issues will find their way into your case and usually at the worst possible time. In this session you'll learn some of the legal issues that you might come across in a fraud examination, and more importantly, how to resolve them before they become a serious problem.

FRAUDBASICS: The Many Faces of Fraud
A review of the legal definitions of the principal types of fraud will help sharpen our focus in searching for white-collar criminals.

FRAUDBASICS: The Many Faces of Fraud, Part Two
This article reviews the concepts of conflicts of interest, theft of money or property, theft of trade secrets or intellectual property, and breach of fiduciary duty.

Perils in Purchasing: Fraudulent Activities by a Telecoms Manager
In procuring the upgraded parts and accessories, Williams initially used about seven reputable telecoms vendors. However, as time went on, only one vendor seemed to meet Williams’ requirements.

Protect Small Business
Small businesses - Especially those that do not have regular audits - have every reason to worry about fraud.

Rules for the Written Record
Documenting the case is every bit as important as investigating it. This article looks at how to record the results so end users receive the information they need and, equally essential, the report stands up in court.

Fraud's Finer Points: Skimming revenue, Part Two. Laundering stolen checks
Skimming frauds are perpetrated by employees who remove funds from the organization prior to recording accountability for the transaction in the accounting system. This column continues the discussion on employees stealing checks from the organization.

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