Reaching for the Ceiling
15th Annual Fraud Conference & Trade Exhibition

An interview with Marta Andreasen, suspended chief accounting officer of the European Commission - Telling the Truth & Living in Limbo
Marta Andreasen, the European Commission’s chief accounting officer, awaits her professional fate after declaring the EC’s budget was “mas-sively open to fraud” and endures suspension because of her honesty.

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.

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.

Ethics or Employment? How One Accountant Chose Morals over Money
My surprise first encounter with fraud began with a search to find a better job. It ended with losing my new position, but keeping my integrity and CPA license intact.

Flunking the Ethics Test: Aspects Fostering Unethical Behavior in Corporate Culture
A closer look at the role of ethics in the corporate environment and the attitudes that foster unethical behavior.

Fraud Edge: A FORUM FOR FRAUD-FIGHTING FACULTY IN HIGHER ED
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.

From The PRESIDENT
Sentinels should be highly valued and respected but they’re often branded as disgruntled employees by managers eager to discredit their allegations. Marta Andreasen, a sentinel at the European Commission, has paid a high price for reporting weak or missing internal controls.

The Integrity of Our Country - Page 1
The integrity of our nation is in a steady state of decline. Individuals do not feel shame in lying to each other, cheating on their taxes or stealing from their employers. This trend is a direct result of how our culture has developed over the past half century. It is impossible to confirm why we are in this immoral state or how best to remedy it, but if any problem is going to be solved we must first recognize that a problem does exist.

The Integrity of Our Country - Page 2
The integrity of our nation is in a steady state of decline. Individuals do not feel shame in lying to each other, cheating on their taxes or stealing from their employers. This trend is a direct result of how our culture has developed over the past half century. It is impossible to confirm why we are in this immoral state or how best to remedy it, but if any problem is going to be solved we must first recognize that a problem does exist.

The Integrity of Our Country - Page 3
The integrity of our nation is in a steady state of decline. Individuals do not feel shame in lying to each other, cheating on their taxes or stealing from their employers. This trend is a direct result of how our culture has developed over the past half century. It is impossible to confirm why we are in this immoral state or how best to remedy it, but if any problem is going to be solved we must first recognize that a problem does exist.

Lapping It Up
Lapping is the fraudster's version of robbing-Peter-to-pay-Paul skimming.

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.

The Rewards of Dishonesty
Each of us has his or her moral code. It becomes the foundation for the ethical decisions we make on a daily basis.

The Rewards of Dishonesty


Why Employees Commit Fraud
It is important for CPAs to understand what motivates people to commit fraud so they can better assess risk and assist employers or clients in implementing appropriate preventive and detective measures.

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