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A ‘Croc’ of a stock

Companies may engage in a deceptive practice known as channel stuffing when facing pressure to meet short-term sales targets or enhance stock price.

Written By: Laura Harris, CFE

    • Financial Transactions and Fraud Schemes
    • Fraud Risk Management

Gabriella Marshall, CFE

Gabriella Marshall, CFE, major case consultant at Nationwide Insurance, discusses the benefits of earning the Certified Fraud Examiner credential, her professional background, her greatest achievement and more.

 

Written By: Anna Brahce

    • Career and Professional Development
    • Fraud Prevention and Deterrence
    • Fraud Risk Management

Behavioral analytics could’ve detected and prevented Evergrande fraud

The Evergrande Group, one of China’s largest property developers, recently went bankrupt and was liquidated because of excessive borrowing, mismanagement and alleged financial misreporting. In this column, the author conjectures that behavioral and data analytics could’ve gone a long way in detecting and preventing this scandal.

Written By:

    • Anti-Fraud Laws Regulations and Compliance
    • Bribery and Corruption
    • Fraud Risk Management

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

Who owns transaction and controls monitoring?

Who monitors and oversees high-risk transactions in your organization? In this article, I explore who owns transaction and controls monitoring for vendors, customers and employees. 

Written By: Vincent M. Walden, CFE, CPA

    • Data Analytics
    • Fraud Risk Management

Prioritizing fraud program documentation

Documenting your fraud program is a business imperative that shouldn’t be overlooked. The author details how to craft an enterprise-level fraud policy and a program document that can set your organization up for success.

Written By: Sophia Carlton, CFE

    • Fraud Risk Management

Revisiting Benford’s Law with added AI horsepower

For over a decade, CFEs, auditors and analysts have used Benford’s Law to identify journal entry irregularities. Today, this analysis method remains relevant as ever as new applications using AI and simulation could bring Benford’s Law to the forefront of your fraud risk management controls.

Written By: Vincent M. Walden, CFE, CPA

    • Data Analytics
    • Fraud Risk Management
    • Investigation

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

Balancing fraud management and the customer experience

Forming solid relationships with customers while protecting them from fraud and financial loss is a constant balancing act for banks. The author details the steps involved in developing a strategy that puts customer protection at the center while providing a hassle-free customer experience.

Written By: Sophia Carlton, CFE

    • Financial Institution Fraud
    • Fraud Prevention and Deterrence
    • Fraud Risk Management

32nd Annual ACFE Global Fraud Conference builds on 2020’s breakthrough event

At the height of the COVID-19 pandemic last June, the ACFE pivoted the ACFE Global Fraud Conference to a virtual format to keep attendees, speakers and sponsors safe. The ACFE stood firm in its commitment to provide quality education and resources for anti-fraud professionals, and it delivered. More than 4,000 fraud fighters gathered virtually in a breakthrough format to share knowledge, network with like-minded professionals and learn from the industry’s top leaders.

Written By:

    • Fraud Prevention and Deterrence
    • Fraud Risk Management

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