Analyze this and that. FraudBasics: Critical Analytic Techniques
As fraudsters become more proficient, CFEs must be able to use equally sophisticated fraud examination skills. Here's how you can stay on top of your game with criminal analytic techniques.

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.

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.

Detecting Fraud in the Data, Part One
Automatic intervention detection – an advanced computer-based tool – can be used to distinguish companies with fraudulent data from those with no indication of fraudulent reports.

Detecting Fraud in the Data Using AID, Part Two
In Part One, we examined the basics of automatic intervention detection – an advanced computer-based tool. Here we describe the methodology of a research study conducted to explore the effectiveness of AID.

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.

Draw Me a Diagram: Finding Fraud with the ‘ Common-size Diagram’
Use this simple tool to discover anomalies on both sides of the balance sheet.

Fear Not the Software: Proactively Detecting Occupational Fraud Using Computer Audit Reports
Data analysis provides many benefits in the prevention, detection, and prosecution of fraud.

Fraud Forum Results
The Association is proud to announce the results of the first-ever Occupational Fraud Forum.

Fraud's Finer Points: Case History Applications
I'm closing our discussion about accounts receivable fraud with this column by unveiling some of the more creative methods fraud perpetrators use to steal money from the organization. We'll also examine some learning objectives from the final type of on-book accounts receivable fraud scheme I see routinely in state and local government.

Hanging Global Money Launderers Out to Dry, Part One
Global money laundering has ballooned - some estimates range as high as $500 billion a year worldwide. But overt and covert methods can trace the funds, find the evidence, and make the fraudsters pay.

Hanging Global Money Launderers Out to Dry, Part Two
In Part One, we described the typical sources of illicit funds formoney laundering, money laundering methods, and how to detect illicit financial transactions. Here we describe how to use the information to make the case.

Identity Theft: Hunting Down and Nabbing the Thieves - Part 1
Catching identity thieves requires solid cooperation and hard-hitting procedures among fraud examiners, auditors, law enforcement, postal inspectors, the courts, banks, credit card companies, business owners, government, and many others.

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.

It is Not What We Say, but How We Say It
New insights have shown that deceivers can now be identified by how they say things and not just by what they say.

Fear Not the Software: The Pros and Cons of Microsoft Access as a Fraud-busting Tool


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

Risky Business: Conducting the internal fraud risk assessment
Devising and conducting an internal fraud risk assessment may be a daunting task, but every fraud examiner should have the essentials to get the job done. Here are some steps you can take to prevent and detect fraud.

SAS 99: Another Implement for the Fraud Examiner’s Toolbox
SAS 99 not only requires auditors to be reasonably sure that financial statements are free of material misstatements, whether caused by error or fraud, but it gives them focused and clarified guidance on meeting their responsibilities to uncover fraud.

Setting the Stage to Fight Fraud: Using ‘Scenario Planning’
Fraud examiners can bypass the entire investigation process and actually solve the crime before it happens.

Starting Out: For and About Fraud-Fighting Students in Higher-Ed
Who learns more, the teacher or the student? The answer to this question is irrelevant in today's world since each of us needs to be CONTINUALLY learning as a student and sharing our knowledge as a teacher. In this column we get to access the knowledge of the best and brightest who are entering the fraud profession.

The Whole, Not the Parts
Outcome-oriented fraud auditing - looking at a situation as a whole rather than its individual parts - will help you think like a fraudster and find deeply embedded crimes.

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