Are you over 18 and want to see adult content?
More Annotations
![A complete backup of alienuniverse.com](https://www.archivebay.com/archive2/07dbaa8d-0ea2-4db5-879f-c3664c3a02b6.png)
A complete backup of alienuniverse.com
Are you over 18 and want to see adult content?
![A complete backup of shreesecuritycamera.com](https://www.archivebay.com/archive2/6cc76b27-0897-41aa-a273-8537c2cf2a61.png)
A complete backup of shreesecuritycamera.com
Are you over 18 and want to see adult content?
![A complete backup of myqueridalela.com.ar](https://www.archivebay.com/archive2/b186f260-bcd3-4536-8158-71ab5979dde8.png)
A complete backup of myqueridalela.com.ar
Are you over 18 and want to see adult content?
![A complete backup of actualidadviajes.com](https://www.archivebay.com/archive2/cf899849-04fa-4c3c-89c8-0e9a3a29840c.png)
A complete backup of actualidadviajes.com
Are you over 18 and want to see adult content?
![A complete backup of spiritualprogressives.org](https://www.archivebay.com/archive2/3c309ba0-2798-4d90-8f59-f33dc691dd40.png)
A complete backup of spiritualprogressives.org
Are you over 18 and want to see adult content?
![A complete backup of onlinetradingconcepts.com](https://www.archivebay.com/archive2/2a9a91fe-40f8-4c98-8589-a7fce29c08ea.png)
A complete backup of onlinetradingconcepts.com
Are you over 18 and want to see adult content?
![A complete backup of changing-the-guard.com](https://www.archivebay.com/archive2/820e4e9a-0088-4038-851b-30501ae959a0.png)
A complete backup of changing-the-guard.com
Are you over 18 and want to see adult content?
![A complete backup of releaseinternational.org](https://www.archivebay.com/archive2/db7c97ee-8a97-4457-af8f-00dd86a4bcc4.png)
A complete backup of releaseinternational.org
Are you over 18 and want to see adult content?
Favourite Annotations
![A complete backup of whichrealestateagent.com.au](https://www.archivebay.com/archive/a221a498-6c46-40ec-b0d6-af21104d5679.png)
A complete backup of whichrealestateagent.com.au
Are you over 18 and want to see adult content?
![A complete backup of fordtransitusaforum.com](https://www.archivebay.com/archive/99f6c141-d83e-4060-81da-c3b84e39430b.png)
A complete backup of fordtransitusaforum.com
Are you over 18 and want to see adult content?
![A complete backup of nytransitmuseum.org](https://www.archivebay.com/archive/e78f1355-4f2a-4759-8beb-51c2365fff4b.png)
A complete backup of nytransitmuseum.org
Are you over 18 and want to see adult content?
![A complete backup of reclinertime.com](https://www.archivebay.com/archive/acb46d63-4699-4453-94cb-0c9fcbdaab9f.png)
A complete backup of reclinertime.com
Are you over 18 and want to see adult content?
Text
knowledge.
5 MOST SCANDALOUS FRAUDS OF 2020 01/ COVID-19 frauds infect society. Perhaps, unsurprisingly, the most widespread and impactful frauds of this year were directly connected to the novel coronavirus. As the pandemic led to massive shutdowns in many nations, governments responded with a wide range of stimulus measures, including loans, enhanced unemployment benefits, direct CREATE YOUR LUCK TO FIGHT FRAUD Marcus eventually discovered multiple instances in Steve’s life of what appeared to be fraud. He went to the FBI and showed the white-collar crime special agent his evidence. The agent immediately opened an investigation. Marcus ended up wearing a wire for the next three months as he collected information about Steve and many othersfor the FBI.
ADMISSION-SEEKING INTERVIEWS Admission-seeking interviews, in which a professional interviews a subject whose involvement in fraud or theft has been established, are the most critical and challenging tasks for a fraud examiner. PROVING INTENT PROVES TO BE TRICKY One of the more fascinating aspects of financial reporting fraud cases is the element of intent. Unlike asset misappropriations and most corruption cases, fraudulent intent isn't always as obvious when the charges involve financial statement manipulation. Accounting rules can be complicated and subject to a great degree of judgment andestimation.
DICHOTOMY OF DISHONESTY Dichotomy of dishonesty. All of us want to look in the mirror and feel good about ourselves. But secretly we also want to benefit some from our dishonesty. Acclaimed behavioral economist Dan Ariely ponders this dichotomy every day. His research findings could help fraud examiners deter would-be fraudsters. FRAUD ANALYSIS TECHNIQUES USING ACL Fraud Analysis Techniques Using ACL offers auditors and investigators: Authoritative guidance from David Coderre, renowned expert on the use of computer-assisted audit tools and techniques in fraud detection. An accompanying download containing a thorough Fraud Toolkit with two sets of customizable scripts to serve your specific audit needs. INSIDE TRADE: A WAGER IN LIFE Inside trade: A wager in life. What’s the difference between an inside straight and an inside trade? One involves gambling in a game of poker, and the other involves wagering with your life. One may net you $5,000 in a poker tournament while the other may collar you with five long years in a federal penitentiary. TAKING THE LEAP TO START YOUR BUSINESS In 2007, with a promising career at a well-known firm ahead of me, I thought I was set. I had plenty of employment offers — many from other prestigious accounting firms — but I found myself at a crossroads. Building a practice for another firm seemed daunting, atbest.
GHOST EMPLOYEES
A ghost employee is someone on the payroll who doesn't actually work for a victim company. Through the falsification of personnel or payroll records a fraudster causes paychecks to be generated to a ghost. The fraudster or an accomplice then converts these paychecks. The ghost employee may be a fictitious person or a real individual who simply doesn't work for the victim employer. FRAUD MAGAZINEHOMECURRENT ISSUETOPICSARCHIVERESOURCESABOUT 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. The gifts of mentoring. Most of us know it’s more “blessed to give than receive,” but hectic work and family schedules (and pesky pandemic problems) can keep us from imparting ourknowledge.
5 MOST SCANDALOUS FRAUDS OF 2020 01/ COVID-19 frauds infect society. Perhaps, unsurprisingly, the most widespread and impactful frauds of this year were directly connected to the novel coronavirus. As the pandemic led to massive shutdowns in many nations, governments responded with a wide range of stimulus measures, including loans, enhanced unemployment benefits, direct CREATE YOUR LUCK TO FIGHT FRAUD Marcus eventually discovered multiple instances in Steve’s life of what appeared to be fraud. He went to the FBI and showed the white-collar crime special agent his evidence. The agent immediately opened an investigation. Marcus ended up wearing a wire for the next three months as he collected information about Steve and many othersfor the FBI.
ADMISSION-SEEKING INTERVIEWS Admission-seeking interviews, in which a professional interviews a subject whose involvement in fraud or theft has been established, are the most critical and challenging tasks for a fraud examiner. PROVING INTENT PROVES TO BE TRICKY One of the more fascinating aspects of financial reporting fraud cases is the element of intent. Unlike asset misappropriations and most corruption cases, fraudulent intent isn't always as obvious when the charges involve financial statement manipulation. Accounting rules can be complicated and subject to a great degree of judgment andestimation.
DICHOTOMY OF DISHONESTY Dichotomy of dishonesty. All of us want to look in the mirror and feel good about ourselves. But secretly we also want to benefit some from our dishonesty. Acclaimed behavioral economist Dan Ariely ponders this dichotomy every day. His research findings could help fraud examiners deter would-be fraudsters. FRAUD ANALYSIS TECHNIQUES USING ACL Fraud Analysis Techniques Using ACL offers auditors and investigators: Authoritative guidance from David Coderre, renowned expert on the use of computer-assisted audit tools and techniques in fraud detection. An accompanying download containing a thorough Fraud Toolkit with two sets of customizable scripts to serve your specific audit needs. INSIDE TRADE: A WAGER IN LIFE Inside trade: A wager in life. What’s the difference between an inside straight and an inside trade? One involves gambling in a game of poker, and the other involves wagering with your life. One may net you $5,000 in a poker tournament while the other may collar you with five long years in a federal penitentiary. TAKING THE LEAP TO START YOUR BUSINESS In 2007, with a promising career at a well-known firm ahead of me, I thought I was set. I had plenty of employment offers — many from other prestigious accounting firms — but I found myself at a crossroads. Building a practice for another firm seemed daunting, atbest.
GHOST EMPLOYEES
A ghost employee is someone on the payroll who doesn't actually work for a victim company. Through the falsification of personnel or payroll records a fraudster causes paychecks to be generated to a ghost. The fraudster or an accomplice then converts these paychecks. The ghost employee may be a fictitious person or a real individual who simply doesn't work for the victim employer. FRAUD MAGAZINE ONLINE VIDEOS In this video, John Hurlimann, CFE, Global Intelligence, Event & Executive Security Manager at Intel Corporation, describes how fraud examiners can use AI to bolster their investigations. This opens in a new window. Global due diligence is vital for business success andmanagement.
THE 10 TELL-TALE SIGNS OF DECEPTION 4. Equivocation. The subject avoids an interviewer's questions by filling his or her statements with expressions of uncertainty, weak modifiers and vague expressions. Investigators should watch for words such as: think, guess, sort of, maybe, might, perhaps, approximately,about, could.
CPE QUIZ ARCHIVE
Complete five quizzes within a single year's online quiz set with a score of 70% or higher and receive your CPE certificate instantly. * Quizzes will be added to the current year's set as issues of Fraud Magazine are published. CPE can only be obtained from the current year's quizzes after PROVING INTENT PROVES TO BE TRICKY One of the more fascinating aspects of financial reporting fraud cases is the element of intent. Unlike asset misappropriations and most corruption cases, fraudulent intent isn't always as obvious when the charges involve financial statement manipulation. Accounting rules can be complicated and subject to a great degree of judgment andestimation.
FOOLING THE SENSES FOR PROFIT Deepfakes are no longer just amusing YouTube videos. Fraudsters are beginning to use them for business email compromises. Cyber experts say phone scams, sham celebrity endorsements, biometric fakes and bogus evidence could quickly follow. Now’s the time to advise yourorganizations.
GHOST EMPLOYEES
A ghost employee is someone on the payroll who doesn't actually work for a victim company. Through the falsification of personnel or payroll records a fraudster causes paychecks to be generated to a ghost. The fraudster or an accomplice then converts these paychecks. The ghost employee may be a fictitious person or a real individual who simply doesn't work for the victim employer. FRAUD EXAMINERS AND INVESTIGATIVE JOURNALISTS Fraud examiners have many friends in other professions. Our activities and skills, for example, overlap with investigative journalists. We both use interviewing and data analysis tools. Sometimes we can help each other in discovering evidence. And we both try to objectivelyseek the truth.
THE LINK BETWEEN CORPORATE CULTURE AND FRAUD The importance of the “tone at the top” in deterring fraud is a concept that most of us have read about in articles and studies. However, seeing tone at the top in practice and how it impacts an organization positively or negatively is the best way to understand exactly how this link works. 10 POINTERS FOR FIGHTING FRAUD Over the next 10 years, Dr. Wells investigated thousands of fraud cases, ranging from nickel-and-dime con artists to former U.S. Attorney General John Mitchell for his role in the Watergate case. In 1982, he left the government to begin Wells & Associates, a firmTHE PARALEGAL CFE
THE PARALEGAL CFE. Because of the complementary training, duties and skill sets of paralegals and CFEs in the anti-fraud legal arena, a paralegal CFE can almost do it all: Obtain, organize, examine and analyze evidence and documents. Investigate, prepare and manage cases (criminal and civil). Manage the production of discovery of all of the Get Published in _Fraud Magazine_menu
menu
Home Current Issue
* __Topics
__ Back
TOPICS
Case Studies Audit
Data Analytics
Accounting ProfilesInvestigation
Health Care
Career
Global
* __Archive
__ Back
ARCHIVE
Online Exclusives Past IssuesCPE Quiz Videos
* __Resources
__ Back
RESOURCES
Mobile App White Papers AdvertiseReprints
* __About
__ Back
ABOUT
Subscribe to Fraud Magazine About ACFE Membership Get Publishedsubscribe Log In
* Current Issue
* Topics
* Case Studies
* Audit
* Data Analytics
* Accounting
* Profiles
* Investigation
* Health Care
* Career
* Global
* Archive
* Online Exclusives
* Past Issues
* CPE Quiz
* Videos
* Resources
* Mobile App
* White Papers
* Advertise
* Reprints
* About
* Subscribe to Fraud Magazine * About ACFE Membership* Get Published
|
Search
DUSTING YOUR DATA FOR FRAUD’S FINGERPRINTS: SIX NUMBER PATTERNS THATFRAUDSTERS USE
Fraudsters tend to steal in similar ways. Here are six number patterns you can search for and possibly find hidden fraud. Learn from the acclaimed authority on Benford’s Law on how numbers can become yourbest friends.
SET FIRE TO YOUR ‘EMOTIONAL INTELLIGENCE’ You might be a brilliant fraud examiner, but if your “emotional intelligence” is stunted, you’ll be ineffective with those you work with and investigate. Here’s how to buck the stereotypes of your hard-wired personality, learn practical ways to change your management style and be more empathetic in your job and life. SIX CANDIDATES SELECTED FOR ACFE BOARD OF REGENTS’ BALLOT Six candidates have been selected to compete for two positions on the 2021-2022 Board of Regents. The board sets standards to promote professionalism and to ensure the reputation of the CFE credential. FRAUD IN THE WAKE OF COVID-19: BENCHMARKING REPORT To illuminate the global pandemic’s impact on the fight against fraud, the ACFE is undertaking a series of benchmarking surveys exploring how fraud risks and anti-fraud programs are changing in the current environment. The September 2020 edition of the _Fraud in the Wake of COVID-19: Benchmarking Report_ summarizes the results of the second of these surveys.< Previous > Next
Fraudulent T&E reports can indicate greater ethical lapses Set fire to your ‘emotional intelligence’ USING TECHNOLOGY AND SOCIAL ENGINEERING FOR GLOBAL DUE DILIGENCE Global due diligence is vital for business success and management. Cynthia Hetherington, CFE, founder and president of Hetherington Group, explains how to use the right resources from the plethora of information available online. View the video.
FROM THE PRESIDENT
NUMBER-PATTERN TESTS, LIKE BENFORD’S, ARE STILL VALUABLE BY BRUCE DORRIS, J.D., CFE, CPAFRAUD IN THE NEWS
COVID-19 RIPOFF, WIRECARD FRAUD TENTACLES AND MORE COMPILED BY DICK CAROZZA, CFECASE IN POINT
DOCTORING THE BOOKS
BY JOSHUA WIESENFELD, CFE, CPAINNOVATION UPDATE
PREVENT PROCUREMENT ‘LEAKAGES’ AND SAVE PRECIOUS WORKING CAPITALS BY VINCENT M. WALDEN, CFE, CPATAKING BACK THE ID
IRS TELEPHONE SCAMS, REMOTE-WORKING RISKS AND VPNS FOR TAX PROS BY ROBERT E. HOLTFRETER, PH.D., CFECAREER CONNECTION
‘MONEYBALL’ LEADERSHIP: DEVELOPING LEADERS FROM WITHIN TO HELPDETER FRAUD
BY DONN LEVIE JR., CFEFRAUD SPOTLIGHT
KEEPING TAX-SUPPORTED OFFICIALS AROUND THE GLOBE ACCOUNTABLE BY HALUK FERDEN GURSEL, PH.D., CFE, CPAFRAUD BASICS
DEALING WITH NARCISSISTIC INTERVIEWEES BY BENJAMIN SCHORN, CFE Set fire to your ‘emotional intelligence’ Predication or not? Discerning when it’s time to begin a fraudexamination
Best defense is a good offense: Anti-Fraud Playbook provides practical, actionable guidance USING TECHNOLOGY AND SOCIAL ENGINEERING FOR GLOBAL DUE DILIGENCE Global due diligence is vital for business success and management. Cynthia Hetherington, CFE, founder and president of Hetherington Group, explains how to use the right resources from the plethora of information available online. View the video.
Predication or not? Discerning when it’s time to begin a fraudexamination
I'm a CFE
Read Profile
I believe all feedback is a gift; it allows us the opportunity to improve ourselves further but can also provide recognition of any positive contribution, which can drive encouragement and motivation. — Priti Amin, CFE Best defense is a good offense: Anti-Fraud Playbook provides practical, actionable guidanceNOVEMBER/
DECEMBER 2020
View the Issue
Digital Edition
Log in
Member Services | Advertise| Archive
LATEST NEWS
HE BOUGHT A LAMBORGHINI AFTER GETTING A $4 MILLION PPP LOAN. NOW HE FACES A FRAUD CHARGE. SBA INSPECTOR GENERAL ISSUES FRAUD ALERT FOR DISASTER LOANS FBI WARNS OF 4 CRYPTOCURRENCY FRAUD SCHEMES TIED TO COVID-19 USING TECHNOLOGY AND SOCIAL ENGINEERING FOR GLOBAL DUE DILIGENCE Global due diligence is vital for business success and management. Cynthia Hetherington, CFE, founder and president of Hetherington Group, explains how to use the right resources from the plethora of information available online. View the video.
Sign up for a free 30-day trial SEPTEMBER/OCTOBER 2019 ISSUE WHISTLEBLOWER HELPED DISMANTLE BIOTECH JUGGERNAUT THERANOS IN HIS 'ZERO-STRATEGY' DEFENSE DON'T MISS OPPORTUNITIES TO HELP ORGANIZATIONS DURING FRAUDAFTERSHOCKS
TEAMING WITH ANTI-FRAUD PROS OF MANY STRIPES TRANSFORMING CORPORATE CULTURES BY PLACING CFES IN TOP ECHELONS STEPPING UP AND STANDING OUTVIEW ENTIRE ISSUE
JULY/AUGUST 2019 ISSUE FEAR NOT THE BREACH! WRITE YOUR CYBERSECURITY PLAYBOOK NOW KEEP AHEAD OF FLUID GLOBAL ANTI-FRAUD REGULATIONS DARK WORLD OF OIL THEFT AND FRAUD BAD LEADERS? INCREASED FRAUD GLOBAL FRAUD IS THE SAME – LEGAL SYSTEMS AREN’TVIEW ENTIRE ISSUE
MAY/JUNE 2019 ISSUE
JUSTICE AT ALL COSTS DON'T TAKE THIS FRAUD FOR GRANTED CAN ECONOMIC SANCTIONS LEAD TO FRAUD? NATIONS MIGHT TURN TO VIRTUAL CURRENCIES IF SLAPPED WITH RESTRICTIONS CREATE YOUR LUCK TO FIGHT FRAUD WANT TO BE AN EXPERT WITNESS?VIEW ENTIRE ISSUE
MARCH/APRIL 2019 ISSUE DUAL CITIZENSHIP, SINGLE FOCUS THE SYNTHETIC ID YOU CAN'T SEE CHARITABLE DONATIONS AND OTHER GOOD DEEDS MIGHT BE INDICATORS OF FRAUD USING DATA ANALYTICS TO FIND FRAUD UNDER THOSE SHELLS LESSONS FROM 1MDB: LEARNING FROM THE 'WORLD'S LARGEST KLEPTOCRACY'VIEW ENTIRE ISSUE
JANUARY/FEBRUARY 2019 ISSUE JOURNALIST FINDS STRENGTH IN NUMBERS TO KEEP TRUTH ALIVE WHO'S MORE SUSCEPTIBLE TO FRAUD? 5 MOST SCANDALOUS FRAUDS OF 2018 WHY DON'T AUDITORS FIND FRAUD? WHAT REALLY MOTIVATES PEOPLE TO BE HONEST IN BUSINESS?VIEW ENTIRE ISSUE
* contact us
* press room
* advertise
* acfe bookstore
* events & training
* privacy policy
Subscribe
* ACFE Insights
* The Fraud Examiner* Fraud Talk
2020 Association of Certified Fraud Examiners, Inc. "ACFE," "CFE," "Certified Fraud Examiner," "CFE Exam Prep Course," "Fraud Magazine," "Association of Certified Fraud Examiners," the ACFE Seal, the ACFE Logo and related trademarks, names and logos are the property of the Association of Certified Fraud Examiners, Inc., and are registered and/or used in the U.S. and countries around the world. Privacy Policy Do Not Sell My Personal Information ACFE Global Headquarters: 716 West Avenue, Austin, TX, 78701-2727 USA×
Search
Details
Copyright © 2024 ArchiveBay.com. All rights reserved. Terms of Use | Privacy Policy | DMCA | 2021 | Feedback | Advertising | RSS 2.0