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Consumer studies can estimate missing cash
Consumer cash-use studies like the U.S. Federal Reserve’s Consumer Payment Choice study can be an effective means of estimating missing funds in cash skimming cases. The authors explain how they’ve used these studies in fraud cases and how fraud examiners may deploy these studies.
Written By: Amy Cooper, Ph.D., CFE, CPA, Robert Logan, Ph.D., Ken Abramowicz, Ph.D.
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- Accounting and Auditing
- Data Analytics
- Financial Transactions and Fraud Schemes
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
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
Fraud considerations for internal audits: The CFE perspective
In 2022, the Association of Certified Fraud Examiners (ACFE) and the Institute of Internal Auditors (IIA) announced a partnership that sought to collaborate on “education initiatives that will raise the competency of each organizations’ members with regard to fraud auditing and investigation.” As I reflected on this announcement, it struck me that both internal auditors and anti-fraud professionals strive to protect the organizations they serve, and though the primary focus may be different, the opportunities to collaborate are indeed vast.
Written By: Vincent M. Walden, CFE, CPA
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- Accounting and Auditing
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