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9 candidates selected for 2026–2027 ACFE Board of Regents’ ballot
Voting for the 2026–2027 Association of Certified Fraud Examiners (ACFE) Board of Regents is open now through November 30. This year’s ballot features nine candidates vying to fill three open positions on the Board. The new Regents will take office in February 2026 for a two-year term.
Written By: Anna Brahce
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- Fraud Investigation and Examination
- Professional and Career Development
Detective, pilot, storyteller, fraud fighter
Few people have been more influential in the development of the Association of Certified Fraud Examiners (ACFE) than James D. Ratley, CFE. Fraud Magazine remembers the ACFE co-founder and president emeritus, who passed away in August 2025, and his lasting impression on the anti-fraud field.
Written By: Jennifer Liebman, CFE
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- Career and Professional Development
- Fraud Investigation and Examination
Empathy for the fraudster
Former FBI hostage negotiator Chris Voss talks to Fraud Magazine about the inner workings of successful negotiations and how empathy for your negotiation counterpart is essential to any interaction. And Voss explains how the techniques used by hostage negotiators can help fraud examiners crack tough admission-seeking interviews.
Written By: Jennifer Liebman, CFE
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- Criminology and Psychology
- Fraud Investigation and Examination
- Interviewing
Viewing fraud through the Telescope Model of Rationalization
Rationalization — how someone justifies behavior — isn’t always the focus of fraud examinations, but the authors of this article say that understanding it can help make fraud examinations more effective. Through the lens of a former health care executive convicted of defrauding his investors, the authors explain the mechanics of rationalization and provide a framework for better understanding why some people ultimately commit fraud.
Written By: Timothy Hedley, Ph.D., CFE, CPA/CFF, Sreedhar Potarazu, M.D.
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- Criminology and Psychology
- Fraud Investigation and Examination
- Fraud Prevention and Deterrence
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
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
Making trouble for corruption
Dr. Ngozi Okonjo-Iweala earned the moniker “Okonjo the troublemaker” for her fierceness in fighting corruption as finance minister of Nigeria. The economist and director-general of the World Trade Organization (WTO) talks to Fraud Magazine about battling corruption in the most populous country in Africa.
Written By: Jennifer Liebman, CFE
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- Bribery and Corruption
- Fraud Investigation and Examination
- Government Fraud
Finding common ground at the 36th Annual ACFE Global Fraud Conference
More than 5,400 fraud examiners from across the globe traveled to Nashville, Tennessee, or tuned in virtually for the 36th Annual ACFE Global Fraud Conference this past June. There, keynote speakers drew connections to fraud examiners and extolled their work to reduce fraud and corruption worldwide.
Written By: Jennifer Liebman, CFE
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- Bribery and Corruption
- Career and Professional Development
- Fraud Investigation and Examination
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
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