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FRAUD MAGAZINE / The White Paper Index
January/February 2007, Vol. 21, No. 1
Constant Warning
Case In Point - Employee Embezzlement
Restitution Law for Fraud Examiners
Recognition of the Anti-Fraud Profession
Pension Fraud
FRAUDBASICS Part Two: Tone at the Top Columns & Department From the President - 2007 Goals Fraud Edge - Education Task Force Conference Fraud's Finer Points - Cash Register Manipulation Schemes Fear Not the Software - Proactive Journal Entry Testing: Eight Additional Journal Entry Tests Inside the Interview - Reader Feedback Good Reads - Fraud Magazine's New Book Review Column Starting Out - Internship with the New York State Attorney General's Organized Crime Task Force Fraud and the Law - Vagaries of the "Hedge Fund Rule" (continured) By Juliana Morehead, J.D., CFE November/December 2006, Vol. 20, No. 6 ACFE and AICPA utilize strengths to fight fraud: An interview with
Barry C. Melancon, CPA, President and CEO of the AICPA Tone at the Top: How management can prevent fraud by example: Part
One Eliciting useful reference checks: They haven't been to jail but
have they left a trail? Gift cards and money laundering: The gift that keeps on taking. By Ron Marden, Ph.D., Educator Associate, CPA, CIA, and Randy Edwards, Ph.D., CPA Natural catastrophe and disaster fraud: Calamity criminals Environmental Fraud: More subtle than midnight dumping Columns & Department From the President Fraud Edge - Air Force Enlists ACFE Fraud's Finer Points - Cash Larceny: Part Eight Fear Not the Software - Proactive journal entry testing: Detecting
entries made in the middle of the night Inside the Interview - Interviewing style & accusatory questions Starting Out: For and about fraud-fighting students & new grads Edited by Colin May, CFE, and Mark F. Zimbelman, Ph.D., Educator Associate, CPA ACFE News September/October 2006, Vol. 20, No. 5 The challenge of covering all the bases - FBI's tenacious fight
against terrorism and fraud Global fraud - Investigating suspected frauds in the Middle East Fraud from the factor of fear - Management by Intimidation Latest debit card fraud schemes - Industry initiatives, technology,
and global legislation, part two Private Investigators and Certified Fraud Examiners - CFE Adds
Status, Income To PIs Fraud Edge - Educators meet in Las Vegas; Growth in Programs and
Opportunities Fraud's Finer Points - Cash larceny, Part Seven: Alteration of
accounting documents in imprest fund accounts (continued). Case
history applications Fear Not the Software - When Microsoft is not the best choice for
fraud examiners Inside the Interview - Should we record the interview? Good Reads - Reviewing the latest books in the field Fraud & The Law - Waiver: the attorney-client privilege quandary SOX Update - Sarbanes-Oxley Issues: SOX attacked, improving 404,
reporting rules, and more 17th Annual ACFE Fraud Conference & Exhibition: Full house,
quality education July/August 2006, Vol. 20, No. 4 Booming fraud in China: Decoding Chinese Fraud Environment Shady susiness on the side: Insidious side letters Welcome to a fuzzy world: Uncovering accounts payable fraud Security breaches allow data thefts: part one. Latest debit card
fraud schemes Fraud research and litigation: How to avoid being sued and what
to do if you are Columns and Departments Fraud Edge: Fraud eamination stands at the threshold of recognition
in academia Fraud's Finer Points: Cash larceny, part six - Alteration of accounting
documents in imprest fund accounts Fear Not the Software: What fraud detection queries should I run? Inside the Interview: Subject won't talk? Use these techniques Good Reads: Reviewing the latest books in the field Fraud and the Law: Public employees, whistle-blowers and the First
Amendment iFraud: Spotting red flags - Investigators and CPAs working as
a team ACFE News - FBI recognizes CFE designation as a "critical
skill set" and the Fraud Museum opens. May/June 2006, Vol. 20, No. 3 Case in Point: Procurement Fraud. Acquisition fraudster Lessons
learned from Darleen Druyun Changing International Accounting Standards: Manage risks of global
rules 'convergence' The Deceptive Office Manager: FraudBasics: Employee theft and embezzlement Where did all the Money go? Finding assets postmortem Beyond Compliance: Fraud prevention culture that works
Columns and Departments Fraud Bytes: To outsource or not? Deciding if you need a digital
evidence forensic examine Fraud's Finer Points - Cash larceny, part five. Alteration of accounting
documents Fear Not the Software: An easy path to automating fraud testing Inside the Interview: Interviewing the pathological subject Good Reads: Book reviews of "Guide to Computer Forensics and
Investigations" & "File System Forensic Analysis" Fraud and the Law: SEC speaks on corporate penalties for federal
securities violations ACFE NEWS March/April 2006, Vol. 20, No. 2 Extortion by computer and internet Fraud risk assessments. At last, companies are listening. FraudBasics: Critical analytic techniques. Analyze this and that. Back to school: Anti-fraud training for audit committees
Columns and Departments Fraud EDge: Pioneers in the world of Masters of Forensic Accounting Fraud's Finer Points: Cash Larceny, Part Four Fear Not the Software: Detecthing fraud risk with strong methodology SOX Update: PCAOB releases first-year AS2 report and focuses on
issues that hinder Inside the Interview: We receive questions on questioning Fraud Bytes: Root Kits. Ditigal evidence collection of volatile
data. Fraud and the Law: Hedge fund fraud. Curbing the growth. iFraud: Valuing continuing professional education. Changing insurance
field demands it. ACFE NEWS January/February 2006, Vol. 20, No. 1 Financial statement fraud in the Katrina aftermath: A whirlwind
of opportunities Trends in tech fraud schemes, part two: electronic crime gone mobile FraudBasics: White-collar crime demographics Digital analysis primer: Fighting fraud by the numbers Columns and Departments Fraud Edge: Draft Guidelines for fraud and forensic accounting
education Fraud's Finer Points: Cash larceny, part three Fear not the Software: Looking at 'Just-Under'. Approval limits
using data analysis SOX Update: More time for small firms; COSO releases SOX guidance Inside the Interview: Raising the anxiety level and the role of
intuition Fraud Bytes: Thwarting intellectual property thieves iFraud: Zero loss insurance frauds. Does no claim payment equal
no prosecution? November/December 2005, Vol. 19, No. 6 Trends in tech fraud schemes, part one: Let's (not) do the twist Case in point: check kiting. Extending the float Computer forensics: Sanitized old computers Interview with Robert Wardle, director of the UK's Serious Fraud
Office Health-care fraud and 'PHI' Employers: Protecting employees &
bottom line Columns and Departments Fraud EDge: Building a fraud examination program Fraud's Finer Points: Cash Larceny, Part two. Internal controls
at decentralized locations Fear not the Software: Fourth quarter revenue trading. Customer
dimension for financial statement fraud testing SOX Update: PCAOB adopts rules; Execs sound off on SOX ACFE News Fraud and the Law: Document retention in the wake of Anderson Tech Corner Reviews: Monarch V8 increases power of fraud examiners
to mine and analyze data without IT help Fraud in Other Words 16th Annual ACFE Fraud Conference & Exhibition: The watchword
was 'deterrence' Black market in stolen credit card data thrives on internet Fraudsters in cyberspace, Part Two: Growing global internet menace An interview with Dr. David J. Graham, of the FDA's Office of Drug
Safety: Case in point: An acquisition in wonderland? Columns and Departments Fraud EDge: Educators' mission advances Fraud's Finer Points: Cash larceny, Part One: No fixed responsibility
losses Fear not the Software: Top three best practices when automating
fraud detection systems Fraud and the Law: Tech Corner Reviews: Are you protecting your work? Fraud in Other Words July/August 2005, Vol. 19, No. 4 Home improvement and construction fraud: Nailing fraudulent contractors
Convincing C-level that fraud management Fraudsters in cyberspace, Part One Growing Global Internet Menace Cover article: An interview with Betsy Broder, assistant director,
U.S. Federal Trade Commission Intro to asset misappropriations for non-accountants, Part Two:
Wendell and the stolen hamburger money Columns and Departments Fraud EDge: Examining the theory of rationalization Fraud's Finer Points: Skimming revenue, PART FOUR: Stealing cash
payments from customers Fear not the Software: the spreadsheet SOX Update Association News Fraud in Other Words May/June 2005, Vol. 19, No. 3 March/April 2005, Vol. 19, No. 2 January/February 2005, Vol. 19, No. 1 Using the New Sarbanes-Oxley Documentation: SOX Becoming Timesaver for Fraud Examiners; Cynthia Harrington, Associate Member, CFA Restaurant Skimming: Taking a Little Cream off the Top; John Hughes, CFE Data Mining: a Tool for all Fraud Examiners: Digging for Golden Evidence; Tammi Johnson, CFE, and Judd Hesselroth, CIA, CISA An Interview with Eliot Spitzer, New York State Attorney General: Rapid Reformer; Dick Carozza Money Laundering: Airing out Dirty Cash; I.B. Gashinbaki, CFE FraudBasics: Conducting Internal Investigations: When Employees Go Bad Columns and Departments Fraud Edge: Anti-fraud Education: Standardizing Nationally, Expanding Globally; Mary-Jo Kranacher, MBA, CFE, CPA Fraud’s Finer Points: Skimming Revenue, Part One: The Highest-risk Employee; Joseph R. Dervaes, CFE, ACFE Fellow, CIA Fear Not the Software: Fear Not the Data Either, Part Two; Richard B. Lanza, CFE, CPA ACFE News Fraud in Other Words; Larry C. Adams, CFE, CPA, CIA, CISA November/December 2004, Vol. 18, No. 9 Audit Committees Under the Sarbanes-Oxley Act: Establishing the New Complaint Procedures; Marian Exall and John D. “Jack” Capers Jr. Discovering Fraud with Outcome-oriented Auditing: The Whole Not the Parts; Bonita Warnell, CFE, CPA, CIA, CFSA Fraud Data Interrogation Tools: Comparing Best Software for Fraud Examinations; Rich Lanza, CFE, CPA, PMP FBI Combats Financial Fraud with CFEs; Dick Carozza Mismanagement of Government Grant and Contract Funds: Protecting the Public Interest; Christopher J. Rosetti, CFE, CPA Improving Internal Controls in Small Businesses Once they Succeed: The Sophomore Slump; Herbert Snyder, Ph.D., CFE Colunns and Departments Fraud Edge: Ethics Education Should Run Like a Thread Through Curriculum; Mary-Jo Kranacher, MBA, CFE, CPA Fraud’s Finer Points: Accounts Receivable, Part Seven – Stealing the Statements; Joseph R. Dervaes, CFE, ACFE Fellow, CIA Starting Out: Student Shares Insights About Expense Fraud; Mark F. Zimbelman, Ph.D., CPA ACFE News Fraud in Other Words; Larry C. Adams, CFE, CPA, CIA, CISA September/October 2004, Vol. 18, No. 5 Commercial Mortgage Fraud: Cash Out? Fraud In, Part Two; Vernon Martin, Associate Member Fraud Case Preparation: Know Your Goal, Know Your Role, Part Two; Ellen A. Fischer, CFE, CIA Case in Point: Italy’s Parmalat: Milking Investors Through Financial Statement Fraud; James Rose Identity Theft: Hunting Down and Nabbing the Thieves, Part Two; Peter J. Donnelly, CFE An interview with Marta Andreasen: Telling the Truth & Living in Limbo; Dick Carozza 15th Annual Fraud Conference & Trade Exhibition: Reaching for the Ceiling; Fraud Magazine staff U.S. Federal Regulations: Former SEC Chief Accountant: Systemic Problems Need Fixing; Cynthia Harrington, Associate Member, CFA Columns and Departments Fear Not the Software: Fear Not the Data Either; Richard B. Lanza, CFE, CPA Fraud’s Finer Points: Accounts Receivable, Part Six – Other Accounting Manipulations; Joseph R. Dervaes, CFE, ACFE Fellow, CIA Starting Out: New Graduate Extols Internship Programs; Mark F. Zimbelman, Ph.D., CPA Fraud in Other Words; Larry C. Adams, CFE, CPA, CIA, CISA Fraud Edge: Update from the Higher Education Committee Meeting in Las Vegas; Mary-Jo Kranacher, MBA, CFE, CPA July/August 2004, Vol. 18, No. 4 Fraud Case Preparation: Know Your Goal, Know Your Role, Part One; Ellen A. Fischer, CFE, CIA Identity Theft: Hunting Down and Nabbing the Thieves, Part One; Peter J. Donnelly, CFE New Canadian Privacy Act: Canadian Law Affects Fraud Examinations; Derek Baldwin, LL.B Truth, Transparency, and Accountability with No Political Agenda; Dick Carozza Investment- bond Fraud: Smiling Faces Asking for Your Retirement Money; Jonathan Turner, CFE, CII Safeguarding Contract Competition: Finding Fraud in Procurement Systems; Micheal Flores, Associate Member Columns and Departments Fear Not the Software: The Pros and Cons of Microsoft Access as a Fraud-busting Tool; Richard B. Lanza, CFE, CPA Fraud’s Finer Points: Accounts Receivable, Part Five – Other Accounting Manipulations; Joseph R. Dervaes, CFE, ACFE Fellow, CIA Technology Corner: ActiveData for Excel: Harness the Power of Excel with the Features of IDEA; Philip C. Levi, CMC, CFE, FCA, CPA, CA?IFA Starting Out: Students – This Column is for You!; Mark F. Zimbelman, Ph.D., CPA Fraud in Other Words; Larry C. Adams, CFE, CPA, CIA, CISA Fraud Edge: Introducing Fraud Examination into the Classroom; Mary-Jo Kranacher, MBA, CFE, CPA May/June 2004, Vol. 18, No. 3 (first issue of Fraud Magazine) Interviewing, Part Two: The Process of Deception; Don Rabon Credit Card Fraud: Your Card in Their Hands; Michael Linnitt, CFE Sarbanes Implementation: Giving SOX and Fraud Examiners Genuine Clout – An interview with PCAOB chief auditor Douglas R. Carmichael; Dick Carozza Construction Fraud: Beware the ‘Outside Facilitator’; Jack W. Harris, CFE, CPA, CIA Interview Preparation, Part Two: Anatomy of a Conversation; Fraud Examiners Manual Columns and Departments Fraud’s Finer Points: Accounts Receivable, Part Four – Check-for-cash Substitution and Lapping Schemes; Joseph R. Dervaes, CFE, ACFE Fellow, CIA ACFE News Fraud in Other Words; Larry C. Adams, CFE, CPA, CIA, CISA March/April 2004, Vol. 18, No. 2 Designing a Robust Fraud Prevention Program, Part Two; Martin T. Biegelman, CFE, ACFE Fellow Earning Management Revisited; Stephen D. Makar, Ph.D., CPA; Pervaiz Alam, Ph.D., CPA; Michael A. Pearson, D.B.A., CFE, CMA, CPA Interviewing, Part One: Achieving Rapport; Don Rabon Recruiting Fraud Awareness Training: Employee Fraud Awareness Training; Kenneth R. Dieffenbach, CFE Interview Preparation, Part One: Before you Ask the First Question…; Fraud Examiners Manual January/February 2004, Vol. 18, No. 1 Fast, Free, and Traceless Computer Forensics; Conan C. Albrecht, Ph.D. Hanging Global Money Launderers out to Dry, Part Two: Making the Case; W. Michael Kramer, J.D., CFE Designing a Robust Fraud Prevention Program, Part One; Martin T. Biegelman, CFE, ACFE Fellow Financial Statement Fraud, Part Two; Fraud Examiners Manual November/December 2003, Vol. 17, No. 6 Global Composite Model: A Plan to Detect and Prevent Fraud Worldwide; David Cafferty, CFE, ACMA Hanging Global Money Launderers out to Dry, Part One: Finding Evidence; W. Michael Kramer, J.D., CFE Avoiding Embezzlement Embarrassment (and Worse); Ralph Q. Summerford, CFE, CPA, CVA; Robin E. Taylor, CFE, CPA/ABV, CVA, CBA Financial Statement Fraud, Part One; Fraud Examiners Manual September/October 2003, Vol. 17, No. 5 Breaking Tradition in the Auditing Profession; Toby J.F. Bishop, CFE, CPA, FCA; Joseph T. Wells, CFE, CPA Nonprofit Fraud: When the Bottom Line is Not the Bottom Line; Gerard M. Zack, CFE, CPA Fear Not the Software; Richard B. Lanza, CPA, PMP, Associate Member The Bank Secrecy Act: Fighting Money Laundering Globally; Fraud Examiners Manual July/August 2003, Vol. 17, No. 4 Inside Job: A Guide to U.S. Insider Trading; Jon Lambiras, CFE, CPA Living Longer, Dying Slower: Long-term Care Insurance Fraud; Timothy J. Springer, CFE, CIFI, FCLS Law and Much Order; Douglas W. Squires, J.D. USA PATRIOT Act and Money Laundering; Fraud Examiners Manual May/June 2003, Vol. 17, No. 3 Draw Me a Diagram; Scott Mitchell, CFE A Legend Passes; Victor A. Johnson, CFE, CCFT, CCCI SAS 99: Another Implement for the Fraud Examiner’s Toolbox; Daniel R. Brickner, Ph.D., CPA, and Michael A. Pearson, D.B.A., CFE, CMA, CPA Audit Those Vendors; Craig L. Green, CFE, CPA March/April 2003, Vol. 17, No. 2 From the Naked Eye to DNA: Documents Contain More Evidence Than You Think, Part Two; James D. Cooner, CFE, and Harry Coleman The Rewards of Dishonesty; Joseph T. Wells, CFE, CPA Sarbanes-Oxley Act: Stopping U.S. Corporate Crooks from Cooking the Books; Martin T. Biegelman, CFE, ACFE Fellow Con Schemes Abound, Part Two; Karen J. Tierney, CFE, CPA, CVA, CIA January/February 2003, Vol. 17, No. 1 Fraud in the Cards; Sriram S. Natarajan, CFE, CPA, MICM, AICWA Successful SIU: Building a Special Investigation Unit That Works; Matthew J. Samuelson, CFE, CPA From the Naked Eye to DNA: Documents Contain More Evidence Than You Think, Part One; James D. Cooner, CFE, and Harry Coleman Con Schemes Abound, Part One; Karen J. Tierney, CFE, CPA, CVA, CIA November/December 2002, Vol. 16, No. 6 Revenue Inflation and Deflation; Donna Ingram, CFE, CPA The Next Steps for ACFE; The White Paper staff When Employees Count too Much; Craig L. Greene, CFE, CPA Winning the Case With a Strong Written Report, Part One; Fraud Examiners Manual September/October 2002, Vol. 16, No. 5 The Barings Bank Case: Image in the Mirror; Walter J. Smiechewicz, Associate Member Don’t Get Burned by Smiling CEO Candidates; Scott Moritz, CFE Vendor Fraud: Finding Deals Gone Awry; David G. Banks, CFE, CIA Winning the Case With a Strong Written Report, Part One; Fraud Examiners Manual July/August 2002, Vol. 16, No. 4 Corruption and Fraud Stunt Third-world Growth, Part Two; W. Michael Kramer, J.D., CFE Bogus Tax Reaps Easy Money, Joan Norvelle, Ph.D., CFE, and Wendy Spaulding, CPA Invasion of the Identity Snatchers, Part One; John Langione, CFE, CIA, CLU; Dr. Craig Ehlen, CFE, CPA; Dr. Robert E. Holtfreter; Dr. Thomas Buckhoff, CFE, CPA; Amy Southwood; Jeremy Walker; and Greg Cowan Expert Witnessing: The Changing Landscape; Ralph Q. Summerford, CFE, CPA, CVA May/June 2002, Vol. 16, No. 3 Corruption and Fraud Stunt Third-world Growth, Part One; W. Michael Kramer, J.D., CFE Check Washers Launder Money the Easy Way; Martin T. Biegelman, CFE, ACFE Fellow CFEs Indicate Fraud Rate may be Stable: 2002 Report to the Nation, The Wells Report; The White Paper staff The Many Faces of Fraud, Part Two; Fraud Examiners Manual March/April 2002, Vol. 16. No. 2 Check This Out (check tampering); Joseph T. Wells, CFE, CPA, adapted from chapter in “Occupational Fraud and Abuse” Whom Do You Trust? Doing Business and Deterring Fraud in a Global e-Marketplace; Douglas M. Watson, Ph.D., CFE Delving Deep into Suspects’ Computers; Mark Furner, Ph.D., Associate Member The Many Faces of Fraud, Part One; Fraud Examiners Manual January/February 2002, Vol. 16, No. 1 Wrap it Up: Packaging Your Case for Prosecution; Bruce A. Dean, J.D., CFE, CPP Padding the Numbers; Jim Firsich, Associate Member Accounting Students Must Have Armor of Fraud Examination; Dick Carozza Ancient Corruption; Joseph T. Wells, CFE, CPA, adapted from chapter in “Occupational Fraud and Abuse” November/December
2001, Vol. 15, No. 6 Advanced Forensic Financial Analysis, Part One; Michael F. Rosplock, CFE; November/December 2001, Vol. 15, No. 6 New CFEnet.com: Brains and Beauty (redesigned Association Web site); Association staff; November/December 2001, Vol. 15, No. 6 Make the Best of a Bad Situation! (receiving full compensation from crime insurance carrier); Jonathan Turner, CFE, CII; November/December 2001, Vol. 15, No. 6 Geis, Sutherland, and the Development of White-collar Crime, Part Two Robert F. Meier, Ph.D. (from "Contemporary Issues in Crime & Criminal Justice: Essays in Honor of Gilbert Geis"); November/December 2001, Vol. 15, No. 6 CFE Designation Now 'Enhancing Criteria' for FBI Applicants; Association staff; November/December 2001, Vol. 15, No. 6 September/October
2001, Vol. 15, No. 5 Advanced Forensic Financial Analysis, Part One; Michael F. Rosplock, CFE; September/October 2001, Vol. 15, No. 5 Charging the Defendant in the Courtroom; Fraud Examiners Manual; September/October 2001, Vol. 15, No. 5 The Suspense Could Kill You! Devise a logical examination process to find fraud committed through general ledger suspense accounts; Walter J. Smiechewicz, Associate Member; September/October 2001, Vol. 15, No. 5 Geis, Sutherland, and White-collar Crime, Part One; Robert F. Meier, Ph.D. (from "Contemporary Issues in Crime & Criminal Justice: Essays in Honor of Gilbert Geis"); September/October 2001, Vol. 15, No. 5 July/August
2001, Vol. 15, No. 4 Modern-day Horseplay: Don't let Trojan horse fraud buck your company's financial future; Chetan Dalal, CFE; July/August 2001, Vol. 15, No. 4 Interviewing the Big Dogs (fraudulent financial statement case interviews of CEO and CFO); Fraud Examiners Manual; July/August 2001, Vol. 15, No. 4 Financial Exploitation of Elders; Linda L. Saunders, CFE, CPA; July/August 2001, Vol. 15, No. 4 Fixing Prices and Rigging Bids; Mark R. Rosman, J.D.; July/August 2001, Vol. 15, No. 4 May/June
2001, Vol. 15, No. 3 Fool Me Once, Fool Me Twice (misapplication of GAAP); Gordon Yale, CFE, CPA; May/June 2001, Vol. 15, No. 3 Ghost Employees; Fraud Examiners Manual; May/June 2001, Vol. 15, No. 3 Taking a Byte out of Crime (electronic courtrooms); James W. Davies, CFE, CGA, CFI; May/June 2001, Vol. 15, No. 3 Reserving the Right to Audit the Suspicious Vendor (right-to-audit clauses in vendor contracts); Ralph Q. Summerford, CFE, CPA, CVA; May/June 2001, Vol. 15, No. 3 March/April
2001, Vol. 15, No. 2 How Ponzi Prospered: Famous Scheme Produced Millions Before Pyramid Collapsed; Joseph T. Wells, CFE, CPA; March/April, Vol. 15, No. 2 Using Stress: Kinesic Interview Techniques Can Uncover the Truth; Fraud Examiners Manual; March/April, Vol. 15, No. 2 Don't Search That Computer! Until You Know What You're Doing in an Investigation; Michael Redmond, CFE; March/April, Vol. 15, No. 2 A Maybe Baby: Adoption Fraud Aided by Internet; Charles Elliot, CFE, CPA; March/April, Vol. 15, No. 2 January/February
2001, Vol. 15, No. 1 Corporate Crime: Have the Organizational Sentencing Guidelines Produced Results?; Dean Reeves, CFE; January/February 2001, Vol. 15, No. 1 All Wired Up: Electronic Funds Transfers are Prime Fraud Targets; Joseph R. Dervaes, CFE, CIA, Association of Certified Fraud Examiners Fellow; January/February 2001, Vol. 15, No. 1 Employee Rights: What Every Fraud Examiner Needs to Know; Kevin P. Prendergast, J.D.; January/February 2001, Vol. 15, No. 1 November/December
2000, Vol. 14, No. 6 The Demise of Cassie: To the Last, Chadwick Screams her Innocence; Joseph T. Wells, CFE, CPA; November/December 2000, Vol. 14, No. 6 Net Worth Analysis: 'Blunt Instrument' Can Aid Investigations; Roland Daysh, CFE, BCA, CA, and Anita Exley, CFE, BCOM, CA; November/December 2000, Vol. 14, No. 6 Soft Dollar Fraud: Diversion of Funds from a Directed Brokerage Account; Francis Marvin Doyal, CFE, CPA; November/December 2000, Vol. 14, No. 6 Tracking Troublesome Travelers: Preventing Travel Fraudsters from Flying into the Sunset; Karl Krueger, CFE; November/December 2000, Vol. 14, No. 6 September/October
2000, Vol. 14, No. 5 The Hypnotic Cassie Chadwick: In Early 1900s, She Swindled Millions and Left Ruined Men in her Wake; Joseph T. Wells, CFE, CPA; September/October 2000, Vol. 14, No. 5 The Whistleblowing Details: The False Calims Act in Practice; Tod A. Lewis, J.D., CFE, CPA, CIA, CGFM; September/October 2000, Vol. 14, No. 5 Sabotaging Hackers Copy Web Sites to Steal Millions: New Security Solutions Needed; Robert D. Peterson, CFE, CPA, FLMI; and Dale G. Peterson, CISSP; September/October 2000, Vol. 14, No. 5 July/August
2000, Vol. 14, No. 4 Follow the MAPP: Develop an Aggressive Way to Fight Money Laundering; Dean Reeves, CFE; July/August 2000, Vol. 14, No. 4 'Damaged Fingers?' Minimized Employee Accident Report Forms Lead to $600,000 in Fines and Penalties; Linda Lamoureux and Wayne Pushka; July/August 2000, Vol. 14, No. 4 Easy Come, Easy Go: Examining Fraud on the Loading Dock; Frank Luizzo, CFE, and Joel Moskowitz, CFE; July/August 2000, Vol. 14, No. 4 Who's in Control: Anatomy of a Bank Infrastructure's Failure; Edward A. Suarez, CFE, CPA; July/August 2000, Vol. 14, No. 4 May/June
2000, Vol. 14, No. 3 Note to Self: 'Use Check Lists!': Background Investigation Check Lists Keep Clients Smiling; Douglas O. Crewse, CFE, TCI; May/June 2000, Vol. 14, No. 3 Ethics or Employment? How One Accountant Chose Morals Over Money; Gerard Field, CFE, CPA, May/June 2000, Vol. 14, No. 3 Corruption in Collegiate Sports: U.S. University Athletic Programs Vulnerable to Devastating Fraud; Joseph T. Wells, CFE, CPA; and Dick Carozza; May/June 2000, Vol. 14, No. 3 Fraud: a Perspective from 'Down Under'; Scott Williamson, CFE; May/June 2000, Vol. 14, No. 3 March/April
2000, Vol. 14, No. 2 Cashing Out: Solving Frauds in the Cash Economy; Roland Daysh, CFE, and Anita Exley, CFE; March/April 2000, Vol. 14, No. 2. Global Risks Reduced: International Business Doesn't Have to be Risky; Mona Clayton, CFE; March/April 2000, Vol. 14, No. 2. Blood Money: Lab Case Highlights Nationwide Medicaid Fraud Units; John Krayniak and Marilyn Peterson, CFE; March/April 2000, Vol. 14, No. 2. Crossed Wires: Keys to Reducing Wire Transfer Fraud; James Incaprera and Joyce Lambert; March/April 2000, Vol. 14, No. 2. On the Front Lines: Pulling the Plug on Employee Fraud: Electric Utilities Company has 'Proactionary' Fraud Team; Craig Fink, CFE; John Kline, and Richard Miller; March/April 2000, Vol. 14, No. 2. January/February
2000, Vol. 14, No. 1 Devious Diversions: Medical Providers Illegally Take Control over Controlled Substances; Michael S. Klueh, Sandra Mehling, and Craig Ehlen, CFE; January/February 2000, Vol. 14, No. 1. Swindling the Investor: A Look into Securities Fraud; Fraud Examiner's Manual; January/February 2000, Vol. 14, No. 1. Earnings Management: When does Juggling the Numbers Become Fraud?; Stephen Makar, Pervaiz Alam, and Michael Pearson, CFE; January/February 2000, Vol. 14, No. 1. One Member's View: Scholarship Programs Link Chapters with their Communities; R. Cameron McFadyen, CFE, and Scott A. Carter, CFE; January/February 2000, Vol. 14, No. 1. November/December
1999, Vol. 13, No. 6 'Tis the Season to be Wary: Fraudsters Take Advantage of Charitable Spirit During Holidays; Katie Garza; November/December 1999, Vol. 13, No. 6. The Greatest Fraud Show on Earth: Las Vegas Hosts Tenth Annual Fraud Conference; The White Paper staff; November/December 1999, Vol. 13, No. 6. Merger and Acquisition Fever: The Expanding Role of Fraud Examiners in the Booming Acquisition Market; Bob Stefanowski, CFE, CPA, CMA; November/December 1999, Vol. 13, No. 6. One Member's View: Share Your Expertise: Survey Indicates Ways to Help Teach Next Generation of CFEs; Barbara P. Reider, CPA, CMA, Associate Member, and Bonita K. Peterson, Ph.D., CPA, CMA, CIA; November/December 1999, Vol. 13, No. 6. September/October
1999, Vol. 13, No. 5 FraudBasics: Qui Tam Suits and the False Claims Act; Fraud Examiners Manual; September/October 1999, Vol. 13, No. 5. Fraud in Europe: Survey Offers Insight to Crime Trends; September/October 1999, Vol. 13, No. 5. Promotional Funds Fraud: The Hidden Multi-million Dollar Scam; Frank Pinto, CFE; September/October 1999, Vol. 13, No. 5. One Member's View: The CFE Academy Experience; Dana Owen, CFE, CEIC; September/October 1999, Vol. 13, No. 5. July/August
1999, Vol. 13, No. 4 Electronic Imaging: How to Avoid a Paper Avalanche when Managing Complex Cases; Basil Orsini, CFE, CIA; July/August 1999, Vol. 13, No. 4. Controversial Susan McDougal Highlights Tenth Annual Fraud Conference; July/August 1999, Vol. 13, No. 4. Basic Recipes for Slush Funds: Circumventing Internal Controls Through Slush Concoctions; Arthur Hayes Jr., CFE; July/August 1999, Vol. 13, No. 4. FraudBasics: How to Properly Seek an Admission of Guilt; Fraud Examiners Manual; July/August 1999, Vol. 13, No. 4. May/June
1999, Vol. 13, No. 3 Fraud in Academia: Higher Education Should Help Stave off Fraud and Abuse; Thomas A. Buckhoff, Ph.D., CFE, CPA; May/June 1999, Vol. 13, No. 3. Flunking the Ethics Test: Aspects Fostering Unethical Behavior in Corporate Culture; Marcela Halmagean, CFE; May/June 1999, Vol. 13, No. 3. A Very Safe Bet: Tenth Annual Fraud Conference, July 25-30, Las Vegas, Nevada; May/June 1999, Vol. 13, No. 3. One Member's View: Partners in (Fighting) Crime: Campus Police and Internal Auditors Join Forces to Deter Fraud; J. Betsy Bowers, CFE, CIA, CGFM, and Richard C. Coffey; May/June 1999, Vol. 13, No. 3. March/April
1999, Vol. 13, No. 2. Tenth Annual Fraud Conference: July 25-30 in Las Vegas; March/April 1999; Vol. 13, No. 2. A Happy Ending to a Potential Credit Card Fraud: One Member's View; March/April 1999; Vol. 13, No. 2. Jan/Feb 1999,
Vol. 13, No. 1 Pilfering in the Pews: What One Cagey Church Treasurer Taught Me; Timothy Shedd, CFE; Jan/Feb 1999, Vol. 13, No. 1. Behind the Bankruptcy: Fraud Examiners Need to Search Beyond the Records in Bankruptcy Cases; Herbert Cleveland, CFE; Vol. 13, No. 1. Setting the Stage to Fight Fraud: Using Scenario Planning to Prevent Crime; David McNamee, CFE, CIA, CISA, CGFM; Vol. 13, No. 1. Nov/Dec 1998,
Vol. 12, No. 6 Deviant Dealerships: Getting the Last Laugh from 'Funny Money' Fraudsters in the Auto Industry; Dennis Kohan, CFE; Nov/Dec 1998, Vol. 12, No. 6. The High Road Less Traveled: Association Survey Says Fraudsters Avoiding Consequences; Joseph T. Wells, CFE, CPA, and John Warren, J.D.; Nov/Dec 1998, Vol. 12, No. 6. CFEs on the Bayou: Ninth Annual Fraud Conference Draws Largest Group Ever; Nov/Dec 1998, Vol. 12, No. 6. Sept/Oct
1998, Vol. 12, No. 5. Loan Fraud Litigation: Making Recovery More Efficient; C. Robert Simpson, Esq.; Sept/Oct 1998, Vol. 12, No. 5. SAS 82: Providing Guidance in the Hunt for Fraud; Donald Fogel, CFE, CPA; Sept/Oct 1998, Vol. 12, No. 5. Repeat After Me: Internal Controls, Internal Controls, Internal Controls; Dorothy Sebert; Sept/Oct 1998, Vol. 12, No. 5. July/August
1998, Vol. 12, No. 4 Franchise Fraud: Learn the Legal Framework and How Fraudsters Can Manipulate the System; Carmen D. Caruso, J.D.; July/August 1998, Vol. 12, No. 4. The CFE's Role in Evaluating Business Interruption Claims; Christopher Rosetti, CFE, CPA; July/August 1998, Vol. 12, No. 4. BCCI's Robert Altman to Speak at Ninth Annual Fraud Conference: Accounting Mastermind Sam Antar to Describe Crazy Eddie Fraud; The White Paper staff; July/August 1998, Vol. 12, No. 1. May/June
1998, Vol. 12, No. 3 Chaos to Order: Using Statistical Graphics to Detect Medicaid Fraud; Catherine Dudley, CFE, and Terry Allen, Ph.D.; May/June 1998, Vol. 12, No. 3. Ninth Annual Fraud Conference: Ten Tracks Provide Training for Everyone; The White Paper staff; May/June 1998, Vol. 12, No. 3. Protecting Financial Privacy: Brokers Illegally Access Personal Bank Information; John O'Connor, CFE, CPA, and Jeffrey Clements, Esq.; May/June 1998, Vol. 12, No. 3. Risk Management: A Tool to Prevent Fraud; Roel Toppen, CFE; May/June 1998, Vol. 12, No. 3. March/April
1998, Vol. 12, No. 2 Beverage Man Takes the Plunge into the World of Fraud; excerpt from Occupational Fraud and Abuse; March/April 1998, Vol. 12, No. 2. Asset Tracing and Recovery in the Global Environment; Peter Dent, CFE, CA, Henry Jensen, CFE, and C. Randall McCreary, LLB, CFE; March/April 1998, Vol. 12, No. 2. Criminal Analysis: Taking Fraud Examinations One Step Further; Marilyn Peterson, CFE, March/April 1998, Vol. 12, No. 2. Ninth Annual Fraud Conference: New Orleans Conference for Fraud Examiners of All Levels; The White Paper staff; March/April 1998, Vol. 12, No. 2. Jan/Feb 1998,
Vol. 12, No. 1 Fraud in the New China: The Auditor's Role in Deterring and Detecting Fraud in the People's Republic of China; Sridhar Ramamoorti, Ph.D., CFE, ACA, CPA, CFSA, Ruoshan Li, Ph.D., CPA, and Richard Ziegler, Ph.D., CPA; Jan/Feb 1998, Vol. 12, No. 1. The Cat and Mouse Game: Tracking Down the Computer Intruder Part II; Kenneth Rosenblatt; Jan/Feb 1998, Vol. 12, No.1. EthicsLine: Tapping into Corporate Fraud; The White Paper staff; Jan/Feb 1998, Vol. 12, No. 1. Ninth Annual Fraud Conference; The White Paper staff; Jan/Feb 1998, Vol. 12, No. 1. Nov/Dec 1997,
Vol. 11, No. 6 Fraud Examiners Unite Down Under for Conferences; The White Paper staff; Nov/Dec 1997, Vol. 11, No. 6. The Food Stamp Program: A Recipe for Fraud; David Colegrove, CFE; Nov/Dec 1997, Vol. 11, No. 6. The Big Easy Beckons: Upcoming Ninth Annual Fraud Conference; The White Paper staff; Nov/Dec 1997, Vol. 11, No. 6. The Boston CFE Party: Capacity Group Enjoys Eighth Annual Fraud Conference; The White Paper staff; Nov/Dec 1997, Vol. 11, No. 6. Sept/Oct
1997, Vol. 11, No. 5 The Right Idea, The Right Time, The Right Man: Joseph T. Wells Began an Association That Nobody Could; Dick Carozza, Sept/Oct 1997, Vol. 11, No. 5. Just Charge It: Credit-card Fraud in the Advent of the Computer Age; Mary Rhodes; Sept/Oct 1997, Vol. 11, No. 5. Crying Wolf: When Employees Falsely Claim Workers' Compensation; Chuck Howe, CFE; Sept/Oct 1997, Vol. 11, No. 5. Why is this Furniture Falling Apart? Fraud in the General Services Administration; book excerpt from Occupational Fraud and Abuse; Sept/Oct 1997, Vol. 11, No. 5. July/August
1997, Vol. 11, No. 4 Fraud Basics: Documenting Cases: Basic Procedures Prevent Detail Overload; excerpt from Fraud Examiners Manual; July/August 1997, Vol. 11, No. 4. Money in the Wrong Hands: "Trojan-horse" Nonprofits Divert Funds to Top Executives; John J. Rybaltowski, CFE; July/August 1997, Vol. 11, No. 4. Taking a Bite out of Insurance Fraud: States Mount Aggressive Programs; Dana A. Forgione, Ph.D., CFE, CPA, CMA, and John Sigler, J.D., CPA; July/August 1997, Vol. 11, No. 4. The Patron Saint: Charity Group Leader Exposed as Fraud; excerpt from Occupational Fraud and Abuse; July/August 1997, Vol. 11, No. 4. May/June
1997, Vol. 11, No. 3 The Global Explosion of Corruption: Fraud Examiners Face Daunting Challenge; excerpt from speech made by Jack Nelson; May/June 1997, Vol. 11, No. 3. In the City of New Beginnings: Eighth Annual Fraud Conference, August 1-13 in Boston; The White Paper staff; May/June 1997, Vol. 11, No. 3. Gifts from the Third World: "Advance Fee" Fraud Thrives on Greed; Charles N. Richardson, CFE, ARM, CPO, CPP, CSSD, CST; May/June 1997, Vol. 11, No. 3. March/April
1997, Vol. 11, No. 2 FraudBasics: Testifying as an Expert Witness; excerpt from Fraud Examiners Manual; March/April 1997, Vol. 11, No. 2. Home-Care Fraud: the Emergency Epidemic; Thomas M. Cassidy, CFE; March/April 1997, Vol. 11, No. 2. The Downside of Downsizing: A Window of Vulnerability; Allan R. Paliotta, CFE, CISA, CQA; March/April 1997, Vol. 11, No. 2. Nose Job or Snow Job? Plastic Surgeon Can't Mask Fraud; excerpt from Occupational Fraud and Abuse; March/April 1997, Vol. 11, No. 2. Jan/Feb 1997,
Vol. 11, No. 1 FraudBasics: Preventing Internal Fraud: Fraud Policies vs. Ethics Policies; excerpt from Fraud Examiners Manual; Jan/Feb 1997, Vol. 11, No. 1. European Region Office Opens: Members Will See Faster Service; The White Paper staff; Jan/Feb 1997, Vol. 11, No. 1. The Netherlands Fraud Examiner: Fraud Examination and Forensic Accounting Accepted by Dutch Business; Arthur de Groot; Jan/Feb 1997, Vol. 11, No. 1. A Medium-Rare Scheme: Inventory Fraud in an Army Commissary; excerpt from Occupational Fraud and Abuse; Jan/Feb 1997, Vol. 11, No. 1. Nov/Dec 1996,
Vol. 10, No. 6 It's All in the Packaging: Speeding your Case through the System; Stephen H. Whitson, CFE; Nov/Dec 1996, Vol. 10, No. 6. Special Investigative Units: A Way to Fight Insurance Fraud; Archie Milner, CFE, FLMI, ALHC, HIA; Nov/Dec 1996, Vol. 10, No. 6. Sept/Oct
1996, Vol. 10, No. 5 FraudBasics: The Financial Profile: Yielding Direct Evidence of Illegal Income or Hidden Assets; excerpt from Fraud Examiners Manual; Sept/Oct 1996, Vol. 10, No. 5. The Hidden Cost of Downsizing: Where Loyalty Dies, Fraud Grows; George Van Norstand, CFE, and Anthony J. Luizzo, CFE; Sept/Oct 1996, Vol. 10, No. 5. The Expectation Gap: An Inside Report on the Proposed Auditing Standard on Fraud; W. Steve Albrecht, Ph.D., CFE, CPA, CIA; Sept/Oct 1996, Vol. 10, No. 5. July/August
1996, Vol. 10, No. 4 FraudBasics: Techniques that Work; Fraud Examiners Manual excerpt; July/August 1996, Vol. 10, No. 4. A Family Affair: A Look at the New Fraudulent Inside Traders; Dick Carozza; July/August 1996, Vol. 10, No. 4. The Sophisticated Embezzler: Employees Striving to be more than Simple Fraudsters; Robert J. DiPasquale, CFE, CPA; July/August 1996, Vol. 10, No. 4. Big Switch: The Check for Cash Substitution Scheme; Joseph R. Dervaes, CFE, CIA; July/August 1996, Vol. 10, No. 4. May/June
1996, Vol. 10, No. 3 Intent, Materiality and Prosecution: the Fraud Examiner Needs to Know the Legal Element of Financial Statement Fraud; excerpt from Fraud Examiners Manual; May/June 1996, Vol. 10, No. 3. Rats in the Works: UTE Case was Just One of Many Recent Defense Contractor Frauds; Dick Carozza; May/June 1996, Vol. 10, No. 3. Training in the Great Northwest: Seventh Annual Fraud Conference Continues the Tradition of Quality Education; White Paper staff; May/June 1996, Vol. 10, No. 3. Examining the Language: When you're Clueless, Statement Analysis Can Help; David E. Lewis, CFE; May/June 1996, Vol. 10, No. 3. March/April
1996, Vol. 10, No. 2 New Era Boss: New Era Boss used Force of Personality and the Promise of Doubling Money to Dupe the Gullible; Dick Carozza; March/April 1996, Vol. 10, No. 2. Searching for Fraud Behind the Screens: Retrieving Evidence from Personal Computers; Robert F. Burton, CFE; March/April 1996, Vol. 10, No. 2. Don't Forget the Cash Flow; Thomas P. Howard, Ph.D., CFE, CPA, and Robert W. Ingram, Ph.D., CPA; March/April 1996, Vol. 10, No. 2. Kickbacks: Are Your Employees Siphoning Off Profits?; W. Michael Kramer, J.D., CFE; March/April 1996, Vol. 10, No. 2. Jan/Feb 1996,
Vol. 10, No. 1 Manipulating the Float: Check Kiting is an Easy Way to Bypass a Cash Crunch; Raymond Minks, CFE; Jan/Feb 1996, Vol. 10, No. 1. Report to the Nation; ACFE; Vol. 10, No. 1. Human Behavior: Fraud's Forgotten Factor; Paul Dopp, CFE, CGA; Jan/Feb 1996, Vol. 10, No. 1. The Skin of the Truth Stuffed With a Lie: Barry Minkow Describes the Lure of Compromise; Barry Minkow, Jan/Feb 1996, Vol. 10, No. 1. Vol. 9, Nos. 5 & 6 - Do not exist. The magazine version of The White Paper was being developed. August/September
1995, Vol. 9, No. 4 Wireless Fraud, Now and in the Future; Dennis H. Walters, CFE, CPP; August/September 1995, Vol. 9, No. 4. What Everyone Should Know About Rental Car Fraud; Donald L. Howell, CFE, CFI; August/September 1995, Vol. 9, No. 4. A Positive Approach to Dealing with Embezzlement; Edward R. Smith, CFE; August/September 1995, Vol. 9, No. 4. Computerized Red Flag Detection Techniques; Larry Croft, CFE, CPA, CIA, CISA; August/September 1995, Vol. 9, No. 4. June/July
1995, Vol. 9, No. 3 A Primer on Evidence; Richard J. Kerwin, CFE; June/July 1995, Vol. 9, No. 3. Interview with the Chairman of the Board of Regents Oliver "Buck" Revell, CFE; White Paper staff; June/July 1995, Vol. 9, No. 3. Conducting Foreign Fraud Examinations; Stanley K. Scott, CFE; June/July 1995, Vol. 9, No. 3. What's So Hot About Hot Lines?: An Update; Mike Crixell; June/July 1995, Vol. 9, No. 3. April/May
1995, Vol. 9, No. 2 The Crooked Row, The Deviate Plow; Assistant U.S. Attorney John R. Halliburton, J.D., LL.M..; April/May 1995, Vol. 9, No. 2. Wire Transfer Fraud: Reach Out and Touch Someone; Richard C. Lloyd, CFE; April/May 1995, Vol. 9, No. 2. Expert Witnesses, Beware! The Courts are now Holding us to High Professional Standards; Craig Greene, CFE, CPA; April/May 1995, Vol. 9, No. 2. Detecting Fraud in Government Contracts; Gerard B. McInnis, CFE, CA, CBV; April/May 1995, Vol. 9, No. 2. February/March
1995, Vol. 9, No. 1 Insurers Should Share Information About Fraud; Barry Zalma, J.D., CFE; February/March 1995, Vol. 9, No. 1. Is Fraud Detection Too Difficult - or Are We Not Searching for It Properly?; Philip C. Levi, CFE, FCA; February/March 1995, Vol. 9, No. 1. The FBI is Coming!; Jerome R. Gardner, CFE; February/March 1995, Vol. 9, No. 1. The Fraud Examiner's Role in Fire-related Losses; Martin O. Jaekel, CFE; February/March 1995, Vol. 9, No. 1. December
1994/January 1995, Vol. 8, No. 6 Understanding Financial Statement Fraud; Ronald Bryan Johnson, CFE, CMA, CPA; December 1994/January 1995, Vol. 8, No. 6. Association Fraud Survey of Seminar Participants: A Research Report; Dana A. Forgione, Ph.D., CFE, CPA, CMA, et al; December 1994/January 1995, Vol. 8, No. 6. Connecting CFEs in the Electronic Era; James M. Kaplan, CFE, CIA; December 1994/January 1995, Vol. 8, No. 6. Factual Employment Screening; Thomas C. Lawson, CFE, CII; December 1994/January 1995, Vol. 8, No. 6. October/November
1994, Vol. 8, No. 5 Fraud in Marketing and Promotional Programs: Part Two - Control and Deterrence; Philip R. Manuel, CFE, and Lisa N. LeGare, Ph.D.; October/November 1994, Vol. 8, No. 5. A Primer on Electronic Screening; John C. Ahlrich, CFE, CPA; October/November 1994, Vol. 8, No. 5. Limited Liability Companies and Fraud (Déja Vu All Over Again?); Vincent T. Gresham, J.D., CFE; Vol. 8, No. 5. Shareholder Derivative Action Lawsuits (The Role of the Certified Fraud Examiner in the Special Litigation Committee); Dwayne K. Dowell, CFE, CPA; October/November 1994, Vol. 8, No. 5. The Document Examiner's Role in Fraud Examinations; Paula A. Sassi, CFE, CDE; October/November 1994, Vol. 8, No. 5. August/September
1994, Vol. 8, No. 4 How to Detect and Prevent Embezzlement; Jack Bologna, J.D., CFE; Vol. 8, No. 4. Vulnerability to Fraud: A Survey of British Large Business; Roy Katzenberg, CFE; Vol. 8, No. 4. Fraud in Marketing and Promotional Programs: Part One - A Fraud Examination Plan; Philip R. Manuel, CFE, and Lisa N. LeGare, Ph.D.; August/September 1994, Vol. 8, No. 4. June/July
1994, Vol. 8, No. 3 Recovering 'Lost' Evidence From a Microcomputer; Dana Forgione, Ph.D., CFE, CPA, CMA; June/July 1994, Vol. 8, No. 3. Fraud in Your Own Backyard - Literally! (Condominium and Cooperative Kickback Schemes); Craig L. Greene, CFE, CPA; June/July 1994, Vol. 8, No. 3. Celebrated Cases of Accounting Improprieties; Jack Bologna, J.D., CFE; June/July 1994, Vol. 8, No. 3. Asset Searching for Recovery Actions: The Decision Maker's Most Critical Tool - Part One; Thomas C. Lawson, CFE, CII; June/July 1994, Vol. 8, No. 3. April/May
1994, Vol. 8, No. 2 Strategic vs. Financial Controls and the Potential for Fraud; Yvonne Eixmann, CFE, CPA, CIA; April/May 1994, Vol. 8, No. 2. The White Paper Interview with Bobby E. Tomlin, Chairman of the Board of Regents; April/May 1994, Vol. 8, No. 2. International Health Insurance Fraud: A Look from the Inside; Thomas R. Petersen, CFE, DFP, RHU; April/May 1994, Vol. 8, No. 2. February/March
1994, Vol. 8, No. 1 Protect Your Health Care Dollars from Billing Fraud!; Jerome R. Gardner, CFE; February/March 1994, Vol. 8, No. 1. Partners Who Steal from Partners; Paul McLaughlin; February/March 1994, Vol. 8, No. 1. Mitigating Fraud Through Proactive Teamwork; Gerald L. Kovacich, CFE, CPP, CISSP; February/March 1994, Vol. 8, No. 1. Fraud Brief: Satiacum, Chief of the Puyallups; William E. Griffith, CFE; Vol. 8, No. 1. December
1993/January 1994, Vol. 7, No. 6 Rising Tide of Employee Dishonesty: What Executives Can Do to Prevent It; Norman Jaspan; December 1993/January 1994, Vol. 7, No. 6. The Migration of Telecommunications Fraud: Part One; John E. Venn, CFE; December 1993/January 1994, Vol. 7, No. 6. KPMG International Fraud Survey; Curt Garner; December 1993/January 1994, Vol. 7, No. 6. October/November
1993, Vol. 7, No. 5 An Interview with Frances Ellen, White-collar Criminal; October/November 1993, Vol. 7, No. 5. Hear it Through the Grapevine; J. Michael Jacka, CFE, CIA, CPCU; October/November 1993, Vol. 7, No. 5. Following the Money Trail (KPMG Forensic Accountants); Beth A. DeLisi; October/November 1993, Vol. 7, No. 5. August/September
1993, Vol. 7, No. 4 The Seven Commandments: Compliance Programs and the CFE; Jeffrey M. Kaplan, J.D., and William K. Perry, J.D.; August/September 1993, Vol. 7, No. 4. An Alternative Approach to Non-First Amendment Investigations; Capt. Raymond W. Hancock, CFE; August/September 1993, Vol. 7, No. 4. Hackers: From Curiosity to Crime; Gerald L. Kovacich, CFE, CPP, CISSP; August/September 1993, Vol. 7, No. 4. Hidden Agendas in Business Culture: A Major Cause of Financial Statement Fraud; Keith A. Ehrenreich, DBA, CFE, CPA, and Barry A. Knight, DBA, CPA; August/September 1993, Vol. 7, No. 4. June/July
1993, Vol. 7, No. 3 RICO: The Fraud Examiner's Ultimate Weapon, Part Three; David R. McCormack, J.D., CFE; June/July 1993, Vol. 7, No. 3. Fraud Examiner's Beware!; John Fisher Weber, CFE, CPP; June/July 1993, Vol. 7, No. 3. Of Accountants and Fraud Examiners: One and the Same?; Steven R. Schutt, CFE, CPP, Sanford Beck, L.O.B., and Richard Reynolds; June/July 1993, Vol. 7, No. 3. A Crisis for the Accounting Profession?; James R. Hunter III, CFE, CPA; June/July 1993, Vol. 7, No. 3. April/May
1993, Vol. 7, No. 2 Analytical Procedures in Detecting Fraud: Implications for Accounting Educators; The White Paper staff; April/May 1993, Vol. 7, No. 2. Rico: The Fraud Examiner's Ultimate Weapon - Part One; David R. McCormack, J.D., CFE; April/May 1993, Vol. 7, No. 2. Defining White-collar Crime; Gilbert Geis, Ph.D.; April/May 1993, Vol. 7, No. 2. Challenges and Opportunities for the CFE Program; E. James Burton, Ph.D., CFE, CPA, Zabihollah Rezae, Ph.D., CFE, CPA, CIA, CMA, and Thomas R. Strickland, Ph.D.; April/May 1993, Vol. 7, No. 2. The White Paper Interview with Robert J. Lindquist, Board of Regents Chairman; April/May 1993, Vol. 7, No. 2. The Power of Net Worth Evidence; Joan W. Norvelle, Ph.D., CFE, and Richard A. Nossen; April/May 1993, Vol. 7, No. 2. Insurance Industry Fraud: A Senate Subcommittee Investigation; The White Paper staff; April/May 1993, Vol. 7, No. 2. Fraud and Questioned Document Examination; Thomas W. Vastrick, CQDE; April/May 1993, Vol. 7, No. 2. Worker's Compensation Fraud: A Product of the Economy?; Harry J. Azano, CFE, CPP; April/May 1993, Vol. 7, No. 2. February/March
1993, Vol. 7, No.1 Discover the Possibilities of Credit Card Fraud; Barry A. Masuda, CFE; February/March 1993, Vol. 7, No. 1. Fraud Examination Units; Joseph T. Wells, CFE, CPA; February/March 1993, Vol. 7, No. 1. Divorce: Tracing Assets to Origin; Nancy Staskunas, CFE; February/March 1993, Vol. 7, No. 1. November/December
1992, Vol. 6, No. 6 Check Your Ethics; Robert Bird, CFE, CPP; November/December 1992, Vol. 6, No. 6. The Auditor and Illegal Acts; George C. Richardson, CFE; November/December 1992, Vol. 6, No. 6. September/October
1992, Vol. 6, No. 5 Women: White-collar Criminals?; Jamie Sharp; September/October 1992, Vol. 6, No. 5. The Continuing Concealment Doctrine and Recovery of Assets in Bankruptcy Cases; Christine J. Robin, J.D.; September/October 1992, Vol. 6, No. 5. The Perils of Ponzi; E. Jayne McCarthy MacPhee, CFE; September/October 1992, Vol. 6, No. 5. IRS Impersonators; Deborah Mantick, CFE; September/October 1992, Vol. 6, No. 5. July/August
1992, Vol. 6, No. 4 What Do I Do Now? - Coping With Federal Sentencing Guidelines for Corporations; Charles E. Howe, CFE; July/August 1992, Vol. 6, No. 4. Defenses in White-collar Crime; W. Michael Kramer, J.D., CFE; July/August 1992, Vol. 6, No. 4. Avoiding Malpractice Pitfalls; July/August 1992, Vol. 6, No. 4. AICPA Opposes Financial Fraud Detection Act; July/August 1992, Vol. 6, No. 4. Financial Institution Fraud Survey Results; July/August 1992, Vol. 6, No. 4. May/June
1992, Vol. 6, No. 3 Advance Fee Fraud: Greed Preys on Greed; Charles N. Richardson, CFE, CPP; May/June 1992, Vol. 6, No. 3. Conquering Fraud Investigation Fears; Joseph T. Wells, CFE, CPA; May/June 1992, Vol. 6, No. 3. March/April
1992, Vol. 6, No. 2 Prepare Now or Pay Later; Charles E. Howe, CFE; March/April 1992, Vol. 6, No. 2. Discovering 'Hidden Assets' (or How to Find Things That Aren't Really Lost); Edmund J. Pankau, CLI, CPP; March/April 1992, Vol. 6, No. 2. The White Paper Interview with Franklyn J. Howatt, CFE, Board of Regents Chairman; March/April 1992, Vol. 6, No. 2. Employee Screening: Looking Before You Leap; March/April 1992, Vol. 6, No. 2. January/February
1992, Vol. 6, No. 1 Oil Industry Audits: Incomplete?; Jack L. Hubbard, CFE; January/February 1992, Vol. 6, No. 1. Rewards for Information: the Views of Law Enforcement and Business Groups - Part Two; Dr. Gil Geis, Dr. Ted Houston, and Joseph T. Wells, CFE, CPA; January/February 1992, Vol. 6, No. 1. To Cheat or Not to Cheat; Mike Crixell; January/February 1992, Vol. 6, No. 1. September/October
1991, Vol. 5, No. 5 Rotation of Audit Firms May be Required; September/October 1991, Vol. 5, No. 5. Rewards for Information: the Views of Law Enforcement and Business Groups - Part One; Dr. Gil Geis, Dr. Ted Houston, and Joseph T. Wells, CFE, CPA; September/October 1991, Vol. 5, No. 5. Preventing Business Credit Fraud; Robert T. Lawson; September/October 1991, Vol. 5, No. 5. Detecting Wrongdoing in the DoD; Rudi Williams; September/October 1991, Vol. 5, No. 5. July/August
1991, Vol. 5, No. 4 Reconstructing Revenue; Joan Norvelle, Ph.D., CFE, Russell Barefield, and Kelly Lane; Vol. 5, No. 4. Bankruptcy Fraud: Federal Criminal Liability, Part Two; Mark J. Biros, J.D.; July/August 1991, Vol. 5, No. 4. May/June
1991, Vol. 5, No. 3 Reducing Fraud on Automated Teller Machines, Part One; Frederick T. Billig; May/June 1991, Vol. 5, No. 3. Bankruptcy Fraud: Federal Criminal Liability, Part One; Mark J. Biros, J.D.; May/June 1991, Vol. 5, No. 3. March/April
1991, Vol. 5, No. 2 Travel Expenses: Legitimate or Fraudulent?; Ernest Huddleston, Jr., CFE; March/April 1991, Vol. 5, No. 2. January/February
1991, Vol. 5, No. 1 Fraud in the Computer Environment, Part Three - Prevention; Jim Gramon, CFE, CISA, January/February 1991, Vol. 5, No. 1. What's So Hot About Hot Lines?; January/February 1991,Vol. 5, No. 1. Documentation of the Fraud Examiner's Time; Ronald J. Koch, CFE; January/February 1991,Vol. 5, No. 1. November/December
1990, Vol. 4, No. 6 Discovery Sampling: The Basics; Dallas R. Blevins, CFE, CCA, CIA, CMA, CPM; November/December 1990; Vol. 4, No. 6. The White Paper Interview with Barry Minkow; November/December 1990; Vol. 4, No. 6. September/October
1990, Vol. 4, No. 5 Fraud in the Computer Environment, Part Two - Detection; Jim Gramon, CFE, CISA, September/October 1990, Vol. 4, No. 4 Nigerian Crime Network; Hugh W. Brown, CFE; September/October 1990, Vol. 4, No. 5. The Litigation Process, Part Four - Appeals; G. Michael Lawrence, J.D., CFE; September/October 1990, Vol. 4, No. 4 July/August
1990, Vol. 4, No. 4 Fraud in the Computer Environment, Part One - The Scope of the Problem; Jim Gramon, CFE, CISA; July/August 1990, Vol. 4, No. 4 A White Paper Interview with Nancy S. Bradford, Board of Regents Chairman; July/August 1990, Vol. 4, No. 4. FBI Releases Bank Fraud Statistics; July/August 1990, Vol. 4, No. 4. May/June
1990, Vol. 4, No. 3 Reporting Unpleasant Facts; Lin Kroeger, CMC; May/June 1990, Vol. 4, No. 3. How Statistical Methods Can Detect Possible Fraud or Abuse; B.J. Mandel, Ph.D., May/June 1990, Vol. 4, No. 3. The Litigation Process, Part Two - Discovery; G. Michael Lawrence, J.D., CFE; May/June 1990, Vol. 4, No. 3 March/April
1990, Vol. 4, No. 2 The Litigation Process, Part One - Pleadings and Motions; G. Michael Lawrence, J.D., CFE; March/April, Vol. 4, No. 2. Internal Fraud: Detection, Investigation, Prosecution and Prevention, Part Four; W. Michael Kramer, J.D., CFE; March/April, Vol. 4, No. 2. January/February
1990, Vol. 4, No. 1 Responding to Leading Questions; G. Michael Lawrence, J.D., CFE; Vol. 4, No. 1. Internal Fraud: Detection, Investigation, Prosecution and Preventio |