Fraud’s Finer Points: Accounts Receivable Fraud, Part Five: Other Accounting Manipulations


Back to School: Anti-fraud training for audit committees
SOX and other regulatory standards are forcing audit committees to learn how to prevent fraud. Here's what they need to learn and how you can help them learn it so they will escape litigation, and most importantly, tackle fraud.

Breaking Tradition in the Auditing Profession
Established auditing approaches cannot adequately detect financial statement fraud. The ACFE proposes a Model Organizational Fraud Deterrence Program as an alternate, more effective strategy for both auditors and investors.

Fraud prevention: the latest techniques. Compliance and the corporation
With all of the corporate scandals that have been going on in recent years, corporations have been developing compliance programs to keep them out of trouble when employees deviate from acceptable behavior. How does your corporation measure up? It it's not top notch, you may find yourself in hot water if corporate mischief occurs.

Practical solutions to current fraud issues: Corporate Identity Theft
While you may be familiar with the theft of an individual’s identity, corporations are also susceptible to this costly crime. This session will discuss the various types of impersonations that are being used and suggested ways to protect the corporation through detection and prevention.

Designing a Robust Fraud Prevention Program, Part One
There may not be a more opportune time for a fraud examiner to press for a full-fledged fraud prevention program.

Designing a Robust Fraud Prevention Program, Part Two
Entities worldwide must transform security departments into rigorous fraud prevention programs staffed with qualified fraud examiners.

Fraud prevention: the latest techniques. Developing and auditing loss prevention policies and procedures, Part 1
Sweeping changes continue to reshape the workplace. The role of the loss prevention director has found his role dramatically changing from the primary role of protecting the organization's assets. This session provides an in-depth look at the essential elements of developing an effective loss prevention program. Also discussed will be guidance in auditing policies and procedures.

Fraud prevention: the latest techniques. Developing and auditing loss prevention policies and procedures, Part 2
Sweeping changes continue to reshape the workplace. The role of the loss prevention director has found his role dramatically changing from the primary role of protecting the organization's assets. This session provides an in-depth look at the essential elements of developing an effective loss prevention program. Also discussed will be guidance in auditing policies and procedures.

Fraud Fighters Learn Latest Techniques at 7th Annual European Fraud Conference
Attendees at the 7th Annual European Fraud Conference not only had many opportunities to network but they had a choice of 12 breakout sessions within three tracks - Current Issues, High Tech, and Practical Fraud Techniques.

Fraud's Finer Points: Case History Applications. Cash Larceny, Part One. No fixed responsibility losses
With this column, we begin a new series about cash larceny - on-book frauds in which employees steal the organization's revenue after accountability for the funds has been recorded in the accounting records.

Fraud preventions: The latest techniques. Developing a strategy to fight fraud
Does your organization have a strategy to fight fraud? It's not enough just to detect and investigate fraud, but a well-rounded anti-fraud program will also have taken measures that will prevent fraud. Once this is implemented, everything else will fall into place. Learn how you can develop strategies that will work for you.

Preventing Fraud: Tips for Small Business Owners
All businesses, no matter the industry or size, can be targets of fraud. However, small businesses tend to have disproportionately large losses from asset misappropriation, and are far less likely to recover from fraud.

Fraud prevention: The latest techniques. Proactive fraud risk reviews: Page 1
In order to combat the modern day fraudster, you need to stay one step ahead of the game. Management must realize that they are not immune to fraud and abuse and must be willing to root out the causes and address their concerns head on. To be successful in the fight against fraud you need a game plan that addresses all opportunities for fraud and abuse and details a plan of action. Learn what the best practices are and what you can use to perform a fraud risk review within your organization.

Fraud prevention: The latest techniques. Proactive fraud risk reviews: Page 2
In order to combat the modern day fraudster, you need to stay one step ahead of the game. Management must realize that they are not immune to fraud and abuse and must be willing to root out the causes and address their concerns head on. To be successful in the fight against fraud you need a game plan that addresses all opportunities for fraud and abuse and details a plan of action. Learn what the best practices are and what you can use to perform a fraud risk review within your organization.

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

Recruiting an Anti-fraud Foot-soldier Army
CFEs and management should recruit and train those who can fight fraud most effectively – employees.

This article is for ACFE members only. Click here for information about membership.

The Association of Certified Fraud Examiners assumes sole copyright of any article published in Fraud Magazine. Fraud Magazine follows a policy of exclusive publication. Permission of the publisher is required before an article can be copied or reproduced. Requests for reprinting an article in any form must be e-mailed to: FraudMagazine@ACFE.com.