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Transience and transformation in the digital age
In 1995, the Association of Certified Fraud Examiners (ACFE) hired a young editor named Dick Carozza, CFE, to turn a newsletter into a magazine. It’s three decades later, and Fraud Magazine is set for another transformation. This is our last printed issue as we tackle a new assignment: delivering the latest fraud prevention and detection content in a digital-only format.
Written By: John D Gill, J.D., CFE
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- Anti-Fraud Laws Regulations and Compliance
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:
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- Anti-Fraud Laws Regulations and Compliance
- Bribery and Corruption
- Fraud Risk Management
Noncompliance with laws and regulations – CFEs’ elevated audit role under proposed PCAOB rules
CFEs, lawyers and auditors – be on alert! The proposed PCAOB’s amendments to its auditing standards related to an auditor’s consideration of a company’s noncompliance with laws and regulations about financial statement audits will have a profound impact on our profession, bringing fraud risk management front and center.
Written By: Vincent M. Walden, CFE, CPA
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- Anti-Fraud Laws Regulations and Compliance
SEC’s increasing scrutiny trend bodes well for anti-fraud professionals
On July 19, 2021, the U.S. Securities and Exchange Commission (SEC) alleged that Aron Govil defrauded investors of over $7 million through a scheme using investor funds in two companies he controlled, Cemtrex Inc. and Telidyne Inc., for personal expenses. The SEC also alleged that Govil engaged in scalping, insider trading and failing to file required disclosures with the SEC.
Written By: R. Thomas Godwin, Ph.D., CPA, CGMA, Robert Baucom
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- Anti-Fraud Laws Regulations and Compliance
Stand by for guidance
The failure to prevent fraud offense, a key provision of the U.K.’s 2023 Economic Crime and Corporate Transparency Act, is expected to go into force later this year or 2025. The offense, part of the government’s overall strategy to fight financial crime, is meant to encourage corporate accountability for fraud. In this article, anti-fraud professionals assess the new law and consider what organizations might do to prepare as they await government guidance on “reasonable procedures” rules to prevent fraud.
Written By: Jennifer Liebman, CFE
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- Anti-Fraud Laws Regulations and Compliance
Joseph R. Dervaes teaches fraud lessons and awards first scholarship named in his honor at PNW Chapter Annual Conference
ACFE Regent Emeritus Joseph R. Dervaes, CFE, gave his final presentation and awarded the Pacific Northwest Chapter’s scholarship, renamed in his honor, at the chapter’s first hybrid annual fraud conference and the latest edition of the Fraud Risk Management Guide helps fraud examiners keep apprised of the latest threats and the multiple ways they can tackle them.
Written By: Jennifer Liebman, CFE, Anna Brahce
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- Anti-Fraud Laws Regulations and Compliance
- Fraud Investigation and Examination
- Fraud Prevention and Deterrence
- Fraud Risk Management
Out of sight, out of mind
The COVID-19 pandemic resulted in an increase in remote and hybrid work that has many managers concerned about declining productivity levels. Here we examine the latest buzzwords associated with the trend, how executives and employees are coping in this new environment, and whether “stealing time” is a fraudulent act.
Written By: Donn LeVie, Jr., CFE
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- Anti-Fraud Laws Regulations and Compliance
- Career and Professional Development
- Ethics
- Fraud Risk Management
- Fraud Schemes
Understanding the art of deception
Proving someone is lying, let alone getting them to confess, is difficult to say the least. Let’s face it, fraudsters are slippery characters and adept at the art of deception. Here David Lieberman, Ph.D., a psychotherapist and an expert in the field of human behavior, helps us understand the signs of deceit and how to get a confession.
Written By: Paul Kilby, CFE
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- Anti-Fraud Laws Regulations and Compliance
- Bribery and Corruption
- Career and Professional Development
- Criminology and Psychology
- Ethics
The challenges of change
Members of the ACFE Board of Regents always bring a wealth of experience from their respective sectors. Here they impart their thoughts on an array of topics and the importance of continual learning in the ever-evolving anti-field field.
Written By: Paul Kilby, CFE
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- Anti-Fraud Laws Regulations and Compliance
- Computers and Technology
- Fraud Risk Management
Internal audit gone wrong
In a world rife with scandals impacting all aspects of business and life, internal auditors aren’t immune to bad behavior. Here’s how to find their occasional crimes and misdemeanors, plus some practical measures to deter and detect their nefarious activities.
Written By: Farah George Araj
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- Accounting and Auditing
- Anti-Fraud Laws Regulations and Compliance
- Fraud Prevention and Deterrence
- Fraud Risk Management
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