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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
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- Corporate Governance
- Fraud Investigation and Examination
- Legal Elements of Fraud
Who’s liable in authorized push-payment schemes?
You probably send cash via Zelle, Venmo, Apple Pay or other mobile apps. But scammers are also using those apps to trick people into authorizing payments. Banks have traditionally balked at refunding victims, but that’s changing as the U.K. government implements the Payment Systems Regulator, and the U.S. government pressures financial institutions.
Written By: Sophia Carlton, CFE
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- Cyberfraud
- Financial Transactions and Fraud Schemes
- Legal Elements of Fraud
That’s not my signature — or is it?
Sometimes a fraudster signs their name, but with a different flourish, to deny later that they ever signed a document at all. The technique is called autoforgery. Here we examine why criminals might use this rare type of fraud and how to prove it in court.
Written By: Nathan J. Novak, CFE
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- Consumer Fraud and Scams
- Fraud Schemes
- Identity Theft
- Legal Elements of Fraud
Managing troubled projects
During their careers, fraud examiners will inevitably run into major problems on a high-profile project such as a forensic investigation. Human interaction can be a messy affair and often a major hindrance in project management. Here are tips to minimize cognitive bias and other psychological pitfalls that sabotage the best-laid plans.
Written By: Donn LeVie, Jr., CFE
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- Fraud Risk Management
- Legal Elements of Fraud
- Professional and Career Development
- Technology
Running a marathon at a sprinter's pace
The U.S. Congress has approved a record $5 trillion in aid packages so far to help Americans survive the pandemic, opening up new territory for fraudsters to ply their trade. Fraud Magazine talks to two of the top professionals leading the government’s fight against fraud and finds out why CFEs are required more than ever.
Written By: Paul Kilby, CFE
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- Anti-Fraud Laws Regulations and Compliance
- Fraud Risk Management
- Legal Elements of Fraud
Global fraud is the same — legal systems aren't
Fraud examiners are increasingly tackling complicated cases that simultaneously involve several nations. We must look for legal guidance for our organizations’ cross-border operations. Here’s a start.
Written By: Dr. Joseph T. Wells, CFE, CPA
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- Fraud Investigation and Examination
- Fraud Schemes
- Legal Elements of Fraud
Journalist finds strength in numbers to keep truth alive
Pulitzer Prize-winning investigative journalist Bastian Obermayer isn’t afraid of investigating the global elite. He’s spent his career digging into the uncomfortable truths of Nazi war criminals, abusive Catholic priests and crooked politicians. Obermayer set into motion the largest collaborative event in the history of journalism when he initiated the Panama Papers. He’ll receive the ACFE’s Guardian Award and speak at the 30th Annual ACFE Global Fraud Conference in Austin, Texas, June 23-28.
Written By: Emily Primeaux, CFE
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- Fraud Schemes
- Legal Elements of Fraud
Dirty contracts
Contract and procurement fraud, collusion and corruption can rob profits from victims. Bid riggers conspire to eliminate fair and open competition and allow some to monopolize industries. Here’s some help in detecting common contract and procurement fraud schemes, and improving the integrity of the contract-award process.
Written By: Charles Piper, CFE
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- Legal Elements of Fraud
Staying cool in the deposition hot seat
Don’t let your performance suffer as an expert witness during a deposition because of an overbearing attorney asking the questions. Here are tips on how to keep your cool and do a great job for your client.
Written By: Eric A. Kreuter, Ph.D., CFE, CPA, CGMA
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- Legal Elements of Fraud
The Fraud Triangle on trial
Dr. Donald Cressey’s Fraud Triangle has endured because it’s correct and simple. However, the ACFE has never stated that the triangle can explain every case of fraud. So, be careful when you use the Fraud Triangle in court. The judge might reject it. The Fraud Triangle is a useful tool to help us understand why and how people commit fraud, but it’s not a scientific theory.
Written By: John D. Gill, J.D., CFE
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- Criminology and Psychology
- Legal Elements of Fraud
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