Jonathan T. Marks, CFE, CFF, CPA

Tipsters not trusting the system?

• May 1, 2018

Anonymous hotlines and tip-reporting structures are useless, of course, if informants don’t trust them. Employees won’t blow the whistle if they fear reprisals. So, their concerns often don’t enter case-management systems and frauds continue. Here’s how to earn back their trust, take them seriously and transform raw tips into valuable fraud examinations.

Written By: Jonathan T. Marks, CFE, CFF, CPA

• • Anti-Fraud Laws Regulations and Compliance
  • Fraud Prevention and Deterrence

'Meta-model of fraud'

• July 1, 2018

The Fraud Triangle is tried and true, but we might need more to understand our cases. The authors describe a “meta-model of fraud” that combines the “why-based” Fraud Triangle with the “what-based” Triangle of Fraud Action to better explain fraud cases. We might never know exactly why fraudsters commit crimes, but we can always gather facts and evidence to help prevent and deter fraud.

Written By: Scott Fleming, Ph.D., CPA, CMA, Jonathan T. Marks, CFE, CFF, CPA, Richard A. Riley, Jr., Ph.D., CFE, CPA

• • Accounting and Auditing
  • Fraud Prevention and Deterrence