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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
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- Data Analytics
- Fraud Risk Management
- Investigation
The many facets of empathy
Empathy is the ability to understand other people’s emotions, values and behaviors. It was once believed to be too “wishy-washy” or submissive to be taken seriously as a valid approach for investigations or negotiations. But empathy is actually a highly valued dimension of interpersonal, communication and strategic competence that can help fraud examiners more easily obtain an admission of guilt from fraudsters and gain insight into their “why.”
Written By: Donn LeVie, Jr., CFE
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- Criminology and Psychology
- Fraud Risk Management
- Investigation
Fact finder
Michael Horowitz, the inspector general of the U.S. Department of Justice, has earned a reputation as a straight shooter and an adept investigator. He talks about his latest role as chair of the Pandemic Response Accountability Committee, mistakes made during the disbursement of COVID-relief money, how to avoid a repeat performance of the resulting fraud fiasco and the importance of strictly sticking to the facts.
Written By: Paul Kilby, CFE
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- Anti-Fraud Laws Regulations and Compliance
- Government Fraud
- Investigation
Tracking truth
Miranda Patrucic has exposed corruption across Central Asia and in Europe. The award-winning journalist talks about her experiences and the challenges she’s faced in tracking down corrupt officials across the globe and why they still evade the law.
Written By: Paul Kilby, CFE
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- Bribery and Corruption
- Investigation
Tips and tricks for finding people online
Identifying and finding people efficiently online is a useful skill for fraud examiners, business investigators and due diligence professionals. Many cases require us to follow paper and money trails by searching for subjects, potential witnesses and former employees, who are generally more willing to speak about their workplaces and colleagues than current employees.
Written By:
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- Fraud Investigation and Examination
- Investigation
Fraud lessons from the ‘killer nurse’
Charles Cullen, a former registered nurse, is serving 11 consecutive life sentences for murdering 29 patients in 16 years at New Jersey and Pennsylvania hospitals. The author, who helped investigate the case, shares organizational deficiencies that have helped him in subsequent fraud investigations.
Written By: Barry Bittenmaster, CFE
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- Ethics
- Interviewing
- Investigation
A journalist’s battle to expose corruption
“Corruption is an integral part of humanity,” says investigative journalist Miranda Patrucic in this issue of Fraud Magazine. It’s a sad summation, but it rings true. According to the ACFE’s Occupational Fraud 2022: Report to the Nations, corruption was indeed the most common fraud scheme in every global region we surveyed. Thank goodness the public has strong journalists like Patrucic, the focus of our cover story and the recipient of the ACFE’s Guardian Award, which we’ll present to her at the 34th Annual ACFE Global Fraud Conference in Seattle, June 11-16. The award honors journalists whose determination, perseverance and commitment to the truth have contributed significantly to the fight against fraud.
Written By: Bruce Dorris, J.D., CFE, CPA
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- Bribery and Corruption
- Career and Professional Development
- Investigation
What can CFEs learn from private investigators?
There’s a good possibility you’re a Certified Fraud Examiner. But you’re probably not a licensed private investigator. Are you missing out? Not necessarily, but some CFEs believe their hard-won PI skills burnish their fraud examiner careers and make them better professionals.
Written By: Dick Carozza, CFE
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- Examination
- Fraud Investigation and Examination
- Investigation
The attorney as fraud investigator
Choosing an investigator with the right skill set is key to successfully resolving a fraud case. An attorney is often best suited for the role but not always. Here we look at the pros and cons of using someone with a legal background to investigate fraud and the challenges of wearing two hats.
Written By: J. Cameron Thurber, J.D., CFE
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- Career and Professional Development
- Fraud Investigation and Examination
- Investigation
CFEs make significant advancements over past 10 years, 2022 Report to the Nations shows
The ACFE's 2022 survey of CFEs around the world and the occupational frauds they have detected and investigated
Written By: Jennifer Liebman, CFE
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- Fraud Investigation and Examination
- Fraud Prevention and Deterrence
- Investigation
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