An Unholy Trinity: The Three Ways Employees Embezzle Cash
The three costliest embezzlement schemes, which include larceny of cash, skimming, and fraudulent disbursements, are illustrated in scenarios.

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.

Collaring Crime at Work
This article details the findings of one of the most comprehensive studies into occupational fraud and abuse ever undertaken in the United States, the 1996 Report to the Nation.

Corruption: Causes and Cures
Auditors can help detect and deter bribery and kickbacks.

Fraud on the Internet: Postal Inspectors Confront a New Challenge
A new breed of scam artists is using modern technology to swindle far more money than Sutton ever dreamed.

From Sutherland to SOX: the Saga continues. A short history of fraud-fighting studies and laws
This bird's-eye view of five corporate crime studies in the last 50 years may help predict the future of fraud-fighting efforts in the post-SOX era.

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

Occupational Fraud: The Audit as Deterrent
From actual case studies taken from the Report to the Nation, auditors and their clients will learn the methods used by employees and insiders to commit occupational fraud and what can be done to better detect and deter these offenses.

Preventing, Deterring and Detecting Fraud: What Works and What Doesn't


2002 Report to the Nation
Despite the Enron debacle and other high-profile accounting failures, the overall rate of fraud may not have increased significantly in the last six years, according to the Association's Report to the Nation on Occupational Fraud and Abuse - The Wells Rep

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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