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Kathy G. Birri, CFE
From accounting student to ACFE Associate member to chair of the ACFE Knoxville Chapter, Kathy Birri’s passion for problem-solving guided her career in forensic accounting. She attended her first ACFE Global Fraud Conference on a student scholarship and now investigates allegations of fraud, waste and abuse for the Tennessee Comptroller of the Treasury.
Written By: Anna Brahce
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- Accounting and Auditing
- Career and Professional Development
- Fraud Investigation and Examination
The high risk of fraud in the cannabis industry
As jurisdictions across the globe legalize cannabis and entrepreneurs look to grow their fortunes, fraudsters lie in wait ready to exploit this burgeoning multibillion-dollar industry. The author, an accountant with expertise in legal cannabis businesses, details the types of schemes affecting the industry and what fraud examiners should know about preventing fraud in this growing field.
Written By: Angela Mays, CFE
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- Accounting and Auditing
- Financial Transactions and Fraud Schemes
- Fraud Prevention and Deterrence
AI can simplify complexity in litigation support
Artificial intelligence can enhance litigation support by helping accounting experts simplify complex accounting concepts and present compelling evidence. Here’s how to navigate the technology’s limitations, legal implications and best practices for using AI to advance justice.
Written By: Rick C. Warne, Ph.D., CFE, CPA, Kim Charron, Ph.D., CPA, CMA, Robert M. Cornell, Ph.D., CMA
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- Accounting and Auditing
- Computers and Technology
- Legal Elements of Fraud
Dredging the fraud beneath the surface
In June 2025, the former CFO of a seafood wholesaler was convicted of embezzling $9 million from her company. The Certified Fraud Examiner (CFE) who examined the case recounts the multilayered scheme he uncovered and explains the workplace culture and behavioral attributes of the perpetrator that allowed fraud to flourish.
Written By: Steve C. Morang, CFE
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- Accounting and Auditing
- Asset Misappropriation
- Fraud Investigation and Examination
Investing in the fight against fraud
The ACFE Research Institute funds real-world, actionable research that’s helping professionals detect, prevent and respond to fraud more effectively.
Written By: Crystal Zuzek
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- Accounting and Auditing
- Career and Professional Development
- Data Analytics
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
Erika Correll, CFE
A freshman-year class ignited Erika Correll’s passion for accounting and sparked a career in managing audits and fraud risk assessments for federal clients. Correll’s dedicated to trying new activities with her children, early-morning CrossFit workouts, and leading her team with innovation and discretion during audits.
Written By: Anna Brahce
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- Accounting and Auditing
- Career and Professional Development
- Fraud Investigation and Examination
Developing the next generation of forensic accountants
As the accounting field braces itself for staff shortages, it’s now more important than ever to ensure that young fraud fighters are prepared to meet future challenges. Here, the author provides training techniques that he’s employed to train new employees and pass his wealth of knowledge on to the next generation.
Written By: Alexander Dokuchaev, CFE, CPA/ABV
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- Accounting and Auditing
- Career and Professional Development
- Fraud Investigation and Examination
Natalie Lewis, CFE, CPA/CFF
At one time an aspiring artist, Association of Certified Fraud Examiners (ACFE) Board of Regents Chair Natalie Lewis, CFE, CPA/CFF, now investigates alleged employee embezzlement and business fund misappropriation schemes. She works to combat fraud locally and globally in her leadership positions for the City of Atlanta and the ACFE.
Written By: Anna Brahce
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- Accounting and Auditing
- Career and Professional Development
Fraud investigations gone wrong
Failures in fraud investigations can hinder the pursuit of justice and the deterrence of fraudulent activities. The author examines two case studies that illustrate the immense impact that botched investigations can have on individuals, organizations and society.
Written By: Adesola Osuji, LLM, CFE, CISA
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- Accounting and Auditing
- Computers and Technology
- Corporate Governance
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