W. Steve Albrecht, Ph.D., CFE, CPA

W. Steve Albrecht, Ph.D., CFE, CPA, CIA, is the Gunnell Endowed Professor of Accountancy in the Marriott School of Management and a Wheatley Fellow at Brigham Young University. Albrecht was the ACFE's first president. His email address is: wstevealbrecht@gmail.com.

Lack of integrity burdens society and opens portals to fraud

Integrity is the quality of always doing what you know you should do. Think about it. How many of the things that you know you should do, do you always do and never skip? How you would feel about yourself if you consistently did what you know you should do?

Written By: W. Steve Albrecht, Ph.D., CFE, CPA


CFEs make great board of director members

CFEs possess many of the skills that companies need on their boards of directors: skepticism and curiosity, analytical thinking, reading comprehension, interviewing and communication.

Written By: W. Steve Albrecht, Ph.D., CFE, CPA


My reflections of how the ACFE began

The ACFE's first president discusses the beginnings of the organization.

Written By: W. Steve Albrecht, Ph.D., CFE, CPA


Iconic Fraud Triangle endures

The Fraud Triangle states that individuals are motivated to commit fraud when three elements come together — some kind of perceived pressure, some perceived opportunity and some way to rationalize the fraud as not being inconsistent with one's values.

Written By: W. Steve Albrecht, Ph.D., CFE, CPA


 

Begin Your Free 30-Day Trial

Unlock full access to Fraud Magazine and explore in-depth articles on the latest trends in fraud prevention and detection.