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In Memoriam, Fabio Tortora, CFE
The Association of Certified Fraud Examiners (ACFE) remembers Fabio Tortora, CFE, past president and co-founder of ACFE's Italy Chapter. Tortora passed away in June 2025.
Written By: Anna Brahce
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- Fraud Prevention and Deterrence
- Members-Only Training and Resources
6 steps to recover unspent or misused funds in contract audits
With this six-step method, auditors can reverse engineer cash flow and recover potentially significant unspent or misappropriated funds, identify areas of noncompliance or inefficiency, and save money.
Written By: Sacha Ratnarajah, CFE, CPA
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- Accounting and Auditing
- Contract and Procurement Fraud
- Fraud Risk Management
Brought down by upcoding
For years William King ran a successful medical practice, but when his patients left his office, the Philadelphia, Pennsylvania, doctor had a practice of a different sort — a medical billing scheme known as upcoding. Fraud Magazine examines how King perpetrated a years’ long upcoding scheme that defrauded an insurance company of hundreds of thousands of dollars and details how fraud examiners can detect similar schemes.
Written By: Colin May, CFE
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- Health Care Fraud
- Insurance Fraud
Use a multilayered approach to prevent and detect fraud in state government agencies
A fraudulent invoice sent to a state police agency exposes the challenges that state agencies often face in preventing fraud. The author recounts this case of invoice fraud to Fraud Magazine and provides strategies for state agencies to better protect themselves against such schemes.
Written By: Ryan Durbin, D.B.A., CFE
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- Financial Transactions and Fraud Schemes
- Fraud Prevention and Deterrence
- Government Fraud
Separating objects from value: A high-tech approach to fraud prevention
Financial statement fraud is one of the costliest and most complex forms of fraud. Despite being the least common type of fraud (5% of cases), organizations lost a median $766,000 from it. The author explains how the 3P framework can help fraud examiners detect and prevent financial statement fraud.
Written By: Kurt Ramin, CFE, Klara Weiand, Ph.D., Tim Danne
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- Computers and Technology
- Fraud Investigation and Examination
- Fraud Prevention and Deterrence
Investigating data leaks from fraudulent tracking technologies
Unauthorized tracking technologies can steal personal data and threaten the security of company websites and applications. Here, the authors explore the benefits and disadvantages of using tracking technologies and lay out specific steps for investigating data leaks caused by unauthorized trackers.
Written By: Karen Schuler, CFE, FIP, Taryn Crane, FIP
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- Computers and Technology
- Consumer Fraud and Scams
- Fraud Investigation and Examination
Paul Zikmund, CFE
Chief Resiliency Officer Paul Zikmund, CFE, achieved his dream job protecting real estate company Berkadia from embezzlement and financial statement fraud. He’s investigated Foreign Corrupt Practices Act violations and enjoys reading books related to the anti-fraud profession.
Written By: Anna Brahce
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- Bribery and Corruption
- Career and Professional Development
- Fraud Investigation and Examination
Mastering culturally sensitive fraud examination interviews
The practical, culturally nuanced approach to interviewing subjects from a variety of backgrounds presented in this article sets fraud examiners up for success. See how interviewing subjects with sensitivity to their cultural backgrounds encourages good rapport and productive interviews.
Written By: Anuj Choudhary, CFE, CA, CISA, JV Phani Kiran, CFE, CA
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- Career and Professional Development
- Ethics
- Interviewing
Tackling tariff fraud
Learn more about common tariff fraud schemes, what importers lie about, and how customs agencies discover and deter crimes. CFEs with expertise in customs fraud provide notable case studies.
Written By: Dick Carozza, CFE
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- Anti-Fraud Laws Regulations and Compliance
- Fraud Schemes
- Tax Fraud
High-net-worth clients can be high-risk clients
Know-your-customer policies should apply equally to all banking clients. However, ultra-wealthy clients sometimes escape proper scrutiny. Here, the author describes why banks might fail to conduct due diligence on ultra-high-net-worth clients and the high-stakes pitfalls of underestimating their risks.
Written By: Brett Erickson, CFE, CGSS, WMCP
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- Anti-Fraud Laws Regulations and Compliance
- Financial Institution Fraud
- Money Laundering
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