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Fraud In Theory / Fraud Education

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16th Annual ACFE Fraud Conference & Exhibition: The watchword was 'deterrence' This article is for ACFE members only
Their heads were spinning. The 1,500 plus fraud examiners from 50 countries left the 16th Annual ACFE Fraud Conference & Exhibition in Washington, D.C. in July with the beneficial effects of information overload. With just about every possible fraud examination topic covered, the attendees would take weeks - months - to digest it all. But one theme was repeated by speakers throughout the general sessions, 11 tracks, and 88 breakouts: deterrence.

Fraud Edge: Anti-Fraud Education. Standardizing nationally, expanding globally This article is for ACFE members only
Fraud is a universal problem that threatens the very underpinnings of business and government across the globe. While many professionals in the United States scramble to keep up with accounting changes mandated by the Sarbanes-Oxley Act of 2002 and the Statement on Auditing Standards No. 99 "Consideration of Fraud in Financial Statements," our international counterparts face similar challenges. In fact, our European neighbors have their own version of Enron - they call it Parmalat.

Fraud Edge: A FORUM FOR FRAUD-FIGHTING FACULTY IN HIGHER ED This article is for ACFE members only
I've always been very proud of the profession I chose, but that pride has been tested several times in the past few years since the Enron scandal with Andersen's complicity. After the Enron debacle, I received cartoon clippings from my friends and colleagues for what seemed like an eternity poking fun at the integrity, or lack thereof, of those in the accounting profession.

Fraud Edge: Cleaning our Own House. De-frauding the halls of academe
As Certified Fraud Examiners, we learn that three factors, collectively referred to as the Fraud Triangle, may portend fraudulent behavior. According to the late Donald Cressey, when pressures/incentives, opportunity, and rationalization converge, the environment is ripe for fraud. Although many may presuppose that academe is above such behavior, history has shown otherwise. All types of organizations are susceptible to fraud - even colleges and universities.

Fraud Edge: A forum for fraud-fighting faculty in higher ed. Educators' mission advances: higher education meeting update from Washington, D.C. This article is for ACFE members only
More than 1,500 attendees traveled to Washington, D.C. in July for the 16th Annual ACFE Fraud Conference & Exhibition. That group contained many educators intent on advancing the ACFE's aim to bring fraud examination principles to college and university students around the globe.

Fraud Edge: Building a fraud examination program This article is for ACFE members only
Most academics are aware of the red tape entailed in introducing a new course in higher education. Few, however, have ever actually experienced the challenge of creating an entirely new academic program, suffering through the organizational politics and bureaucracy of the approval process, and marketing the finished product.

Fraud EDge: Pioneers in the world of Masters of Forensic Accounting This article is for ACFE members only
Unlike other institutions, which offer forensic and fraud studies as a specialization or concentration of a generic accounting degree, the Master's of Forensic Accounting (MFA) degree at the University of Wollongong in Australia is unique because it's solely dedicated to the study of forensic accounting and fraud examination.

Starting out: FOR AND ABOUT FRAUD-FIGHTING STUDENTS IN HIGHER-ED - New Graduate Extols Internship Programs This article is for ACFE members only
Students can help increase our profession’s effectiveness at fighting fraud by augmenting the college experience with fraud-fighting internships.

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.

 


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