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.

Enemies Within
In a study of 2,608 cases of occupational fraud and abuse, we learned that asset misappropriation can be subdivided into specific types.

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

Geis, Sutherland, and White-collar Crime
This article is excerpted from the book 'Contemporary Issues in Crime & Criminal Justice: Essays in Honor of Gilbert Geis,' edited by Henry N. Pontell and David Shichor. This collection, published by Prentice Hall, was assembled in honor of Dr. Geis on hi

Geis, Sutherland, and the Development of White-collar Crime, Part Two
This article, continued from a previous issue of The White Paper, is excerpted from 'Contemporary Issues in Crime & Criminal Justice: Essays in Honor of Gilbert Geis,' edited by Henry N. Pontell and David Shichor. The book, published this year by Prentice

Let Them Know Someone’s Watching
Those who perceive they will be caught engaging in fraud are less likely to commit it.

New Approaches for Fraud Deterrence
This article should provoke thought and debate among CPAs on how we might consider different approaches in the way audits are conducted in order to give the public what it really wants: business enterprises with integrity.

So That’s Why It’s Called a PYRAMID SCHEME
Fraud comes in many shapes and sizes—and it’s growing faster than ever.

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