Together, Reducing Fraud Worldwide

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FRAUDBASICS

This is an excerpt from the Association’s Fraud Examiners Manual, Third Edition. This article covers the discussion on Interview Theory and Application, pages 3.201 to 3.273

Merger and Acquisition Fever

By applying their forensic accounting, analytical, and legal skills, fraud examiners can help clients identify potential issues before they commit to purchase a company, preventing unfortunate surprises after the deal has closed.

Benford’s Law Made Easy

Fraud examiners and auditors, using software programs like Microsoft Excel, can use Benford’s Law to discover major fraud schemes that couldn’t be found any other way.

Partners in (Fighting) Crime

The University of West Florida (UWF) in Pensacola creates a partnership between campus police and internal audit to alleviate some of the work load.

Identity Crisis Survival

Identity theft is one of the fastest-growing white-collar crimes. Fraud examiners and investigators need to know the scams and the ways they can be detected.

Setting the Stage to Fight Fraud

Scenario planning is a device used to strategically analyze risk. This actual case study from a certain Department of Motor Vehicles uses an example of specific risk scenarios to fight fraud.

Basic Recipes for Slush Funds

Slush funds were designed to avoid internal controls and disguise dubious transactions. Slush funds can become havens for fraud and theft. This article examines some common methods used for this purpose.

Pilfering in the Pews

A case study of a small town church treasurer accused of fraud and the steps taken in the ensuing fraud examination.

Built-in Glitches

A/P software packages with "built-in controls" promise to streamline financial operations and help prevent fraud within an organization. However, no business software can completely safeguard against fraud.

Promotional Funds Fraud

Many corporations are susceptible to promotional funds fraud - the embezzlement of hundreds of millions of dollars annually from the promotional budgets of consumer product manufacturers. .