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Corporate teamwork’s impact on collective fraud participation

In any organization, tone at the top matters. Leaders who emphasize teamwork without building a strong ethical foundation risk creating an environment prone to collusive fraud. The author offers advice for mitigating collective rationalization and reducing the risk of collusive fraud within a corporation.

 

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

    • Corporate Governance
    • Fraud Prevention and Deterrence
    • Fraud Risk Management

Ready for the future

Members of the ACFE’s Board of Regents sat down with Fraud Magazine at the 35th Annual ACFE Global Fraud Conference in Las Vegas for a wide-ranging discussion about pandemic risk management, how AI is no substitute for human expertise and how important it is to attract new people to the anti-fraud profession.

Written By: ACFE Staff

    • Anti-Fraud Laws Regulations and Compliance
    • Corporate Governance
    • Fraud Risk Management

Falsely accused of fraud

Fraud investigators strive to reveal the truth, but sometimes people are falsely accused of fraud. Here, we examine cases of wrongful convictions with insights from Certified Fraud Examiners (CFEs) and other experts in the field to see why this happens and what mistakes to avoid during investigations.

Written By: Anna Brahce

    • Corporate Governance
    • Fraud Investigation and Examination
    • Legal Elements of Fraud

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

    • Accounting and Auditing
    • Computers and Technology
    • Corporate Governance

Develop a curiosity-driven workplace

Research shows that those with inquisitive minds seek novel solutions to unique challenges. Nowhere is this truer than in fraud investigations where curiosity and a healthy dose of skepticism are two sides of the same coin. Fraud investigators won’t detect many instances of financial deception if they don’t use curiosity as a problem-solving skill.

Written By: Donn LeVie, Jr., CFE

    • Corporate Governance
    • Fraud Risk Management

Playing fair

Football — the international sport, with strikers and goalkeepers — is beloved around the world, but in an intense game where professional teams compete for wins and financial survival, fraud is commonplace. Here’s a primer on the many schemes on and off the field and meaningful steps that football clubs and leagues could take to fight fraud in the sport.

Written By: Rasha Kassem, Ph.D., CFE

    • Bribery and Corruption
    • Corporate Governance
    • Fraud Risk Management

Amanda Malusky Krauss, CFE, CPA/CFF

Amanda Malusky Krauss’s passion for fighting fraud began early in her career when an employee of a firm she was auditing slipped her a note detailing a fraud committed by executives. Today, the lead for Axium Consulting’s internal investigations and forensic accounting practices says she’s driven to fight injustice and strives to always respect the humanity of the people she interviews.

Written By: Anna Brahce

    • Accounting and Auditing
    • Corporate Governance
    • Fraud Prevention and Deterrence

Is a third party’s use of encrypted email services a safeguard or a red flag?

Global organizations employ thousands of suppliers and vendors to get their business done, so they need to use the latest investigative tools of third-party due diligence (TPDD). Here we examine how we can use TPDD to discover how suspicious third parties can use email encryption services (and corresponding primary email addresses) to mask illegal activities and steal valuable data.

Written By: Antonio Rossi, CFE, Lucrezia Tunesi

    • Corporate Governance
    • Fraud Risk Management

Measure and monitor your fraud risk management program success

‘Tis the season to set company goals. As we wrap up 2023 and look to the new year, ponder this: What are some of the key performance indicators (KPIs) companies use to measure the effectiveness of their fraud risk management program? Here, we explore some leading examples of anti-fraud KPIs that drive business value.

Written By: Vincent M. Walden, CFE, CPA

    • Corporate Governance
    • Data Analytics
    • Technology

ACFE expresses gratitude to departing president

Incoming ACFE President John Gill, J.D., CFE expresses gratitude for outgoing ACFE President and CEO Bruce Dorris, J.D., CFE, CPA.

Written By: John D. Gill, J.D., CFE

    • Career and Professional Development
    • Corporate Governance
    • Ethics
    • Professional and Career Development
    • Technology

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