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Good governance

Her Excellency Dato’ Seri Wan Suraya Wan Mohd Radzi is on a mission to promote ethical governance and combat financial leakages as Auditor General of Malaysia. So far, the mission has already delivered measurable results, with audits identifying financial irregularities in government projects and contributing to the recovery of significant public funds. The 2026 Cressey Award recipient talks to Fraud Magazine about transforming audits to promote ethical governance as Malaysia sharpens anti-corruption measures post-1MDB scandal.

Read Time: 18 mins BY Anna Brahce, CFE BY Jennifer Liebman, CFE

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Professional skepticism: An auditor's defense against manipulation tactics

A recent study of fraud offenders suggests they often employ impression management tactics in their interactions with auditors to conceal fraud schemes in financial documents. But auditors have an indispensable tool to defend against these tactics: professional skepticism. The author details the findings of the study and describes how having a skeptical mindset can help auditors beat fraudsters at their game.

Read Time: 16 mins

Written By: Frank S Perri, J.D., CFE, CPA

Silent exploits: Detecting transactional blind spots that slip past controls

Bad actors evade detection and scale attacks by exploiting overlooked transactional patterns that automated alert systems don’t always recognize. Here’s how to thwart these attacks and elevate anti-fraud defenses with a framework to identify early warning signs and coordinate cross-functional responses.

Read Time: 17 mins

Written By: Sunny Banerjee, CFE

The Six-Dimension Scorecard: A proposed framework for assessing cyberfraud risk

The Six-Dimension Scorecard builds on the traditional Fraud Triangle for today’s digital environment. It helps fraud examiners categorize incidents as behavioral, technical or a mix of both so they can assign the right investigative resources. The author outlines how to apply the scorecard to prioritize cases, coordinate controls across people and technology risks, and clearly explain to leadership why some situations may call for specialized cybersecurity expertise.

Read Time: 14 mins

Written By: DeAndre Redd, DBA, CFE