Cynthia Harrington, CFE, CPA
Private Investigators and Certified Fraud Examiners
Private investigators and Certified Fraud Examiners have always used their unique skills to help each other in fraud examinations. However, many PIs now are realizing the value of adding CFE to their names.
Written By: Sarah J. Carson, CFE, MBA, Cynthia Harrington, CFE, CPA
Fraud risk assessments: At last, companies are listening
To the great satisfaction of CFEs, more businesses are assessing their risks. The changes increase the demand for anti-fraud skills but possibly the greatest joy is now finally finding a receptive audience.
Written By: Cynthia Harrington, CFE, CPA
Trends in Tech Fraud Schemes, Part Two
This column discusses the latest handheld security measures that fraud examiners need to know.
Written By: Cynthia Harrington, CFE, CPA
Formulas for detection: Analysis ratios for detecting financial statement fraud
Messod Daniel Beneish, Ph.D., Indiana University accounting professor, has devised analysis ratios for identifying possible financial statement frauds.
Written By: Cynthia Harrington, CFE, CPA
Trends in tech fraud schemes: Part One
Here are the technological twists fraud examiners are now up against: crafty phishing e-mails, new online classified scams; and risk of intellectual property loss from MP3 players, music downloading programs, and (yes) lava lamps.
Written By: Cynthia Harrington, CFE, CPA
Looking the other way: Managers' rationalization of possible frauds
Managers, knowingly or unwittingly, may contribute to employees' frauds by rationalizing questionable situations.
Written By: Cynthia Harrington, CFE, CPA
Examining fraud in developing countries
With the multiplicity of dialects, less structured legal systems, destroyed or nonexistent documentation, and differences in cultural expectations, fraud examiners should equip themselves with specific tools when conducting investigations in developing countries.
Written By: Cynthia Harrington, CFE, CPA
Sarbanes-Oxley documentation becoming timesaver for fraud examiners
The new documentation required under sections 302 and 404 of the Sarbanes-Oxley Act helps fraud examiners by quickening the creation of deterrence programs and simplifying investigations.
Written By: Cynthia Harrington, CFE, CPA
Financial fraud red flags: Searching for the funnel clouds
Fraud examiners, when looking backwards to the early stages of an investigation, report common patterns. Like tornado watches, these signals don't indicate the funnel clouds were sighted but that they might develop because of optimal conditions.
Written By: Cynthia Harrington, CFE, CPA
Former SEC Chief Accountant: Systemic Problems Need Fixing
An interview with Lynn Turner, CPA, the former chief accountant for the U.S. Securities and Exchange Commission (SEC)
Written By: Cynthia Harrington, CFE, CPA
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