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    Following are articles published solely on Fraud-Magazine.com. The Association of Certified Fraud Examiners assumes sole copyright of any article published on www.fraud-magazine.com or www.ACFE.com . ACFE follows a policy of exclusive publication. Permission of the publisher is required before an article can be copied or reproduced. 

     

    Better online security   10 golden tenets of fraud prevention and deterrence, part 1
    How does one react when the mode of fraud detection is open, and he or she knows they risk being caught?
    Better online security Better online security: Help smaller clients achieve it
    Smaller enterprises are increasingly the targets of choice for cybercrooks and no wonder.
    FCPA compliance in China   FCPA compliance in China
    Foreign investors need to pay close attention to stay on the right side of China's local and international anti-bribery laws.
    The art of illusion   The art of illusion: Look for what's not on the page
    It's not what's on the page that matters; it's what's not on the page that matters. 
    s2w-change-ahead-thumb.jpg   Taking AML to the next level: FinCEN pivots for synergy with its partners
    Liberty Reserve, S.A., a Costa Rica-based Internet money transfer system, served a million customers around the world and in the U.S. Not any more. 
    s2w-intellectual-property-theft-thumb.jpg   The CFE as IP security advisor: Raising consciousness, promoting balance
    “Business is hell,” said U.S. Civil War Gen. William Tecumseh Sherman ... well, not quite. 
    s2w-meeting-with-new-client-thumb.jpg   Working smart with new clients: Recognizing economic and emotional tolls
    “Sadly, it's always the employee that the company owner loves the best,” says Tiffany Couch, CFE, CPA, an ACFE faculty member and the founder and principal of Acuity Group. 
    s2w-energy-fraud-thumb.jpg   Fraudulent charities in the wake of disaster
    The sudden and vivid destruction caused by tornadoes, tsunamis, man-made catastrophes and other crises compels us to contribute to the people affected. 
    s2w-energy-fraud-thumb.jpg   Cooking the books with fuel fraud
    The nation's energy industry might soon seek more CFEs. 
    kia-fraud-thumb.jpg   Don't fixate on the numbers: Overreliance on income tax data
    In spring 2012, the U.S. Internal Revenue Service (IRS) charged a Wasilla, Alaska, tax preparer with six counts of preparing false tax returns. 
    kia-fraud-thumb.jpg   'Customized' embezzlement: a near-$1 million billing scheme
    Life didn't seem fair to Cecile Nhung Campbell, CPA. She was desperate for cash, while her employer, Kia Motors America, was rolling in it. 
    data-mining-analyzing-thumb.jpg   Devil in the details: anti-fraud data analytics
    The auditor glanced at the data analytics software manuals gathering dust on his credenza. "Still no time for that," he said to himself. 
    password-stolen-thumb.jpg   Online battlefield: Cyber attack vectors, part two
    "Israel, all your base are belong to us," tweeted hacker group Anonymous. 
    corporate-cyber-attack-thumb   Cyber-attack vector? Who, me?
    Some of us complain about the blurring boundaries between our work and personal lives, but fraudsters love it. Why? 
    gift-cards-thumb.jpg   Inside job: gift card fraud
    If your employer or client issues gift cards, do you know the kinds of scams fraudsters might attempt? 
    Sept-law-enforcement-thumb   Winning over law enforcement to your side
    On any given day we may find ourselves working on a fraud examination. If this isn't difficult enough, we also face another daunting obstacle: turning the case over to law enforcement.  
    oil-and-gas-fraud-thumb.jpg   Dallas is back, but J.R.-style CEOs never went away
    Is the recent re-appearance of a 1980s fictional swindler worthy of CFEs' professional attention? 
    whistleblowing-thumb.jpeg   Reporting misconduct
    Do your workers know how to report misconduct internally? Are they comfortable when doing so? Or would they more likely report the issue first to the SEC — for the reward? 
    June-S2W-fingerprint-thumb.jpeg   Managing fingerprint evidence
    The lawyer representing the president of a global corporation falsely accused of sexual harassment knew to contact a fingerprint expert. Why? 
    MayJune-S2W-thumb.jpeg   Analyzing Documents Effectively
    If a client asked for your help in confirming the source or authenticity of a handwritten document, would you recommend fingerprint analysis, a handwriting examination or both? And whose technical support would you seek? 
    chain-of-custody-thumb.jpg   Get your evidence admitted: Manage the chain of custody
    "One of investigators' biggest and most frequent mistakes is not properly documenting their evidence," says Hugo A. Holland, Jr., J.D., CFE, assistant district attorney in Louisiana's First Judicial District. 
    moving-truck-fraud-thumb.jpg   Mayflower moved millions out of the government's pockets
    The Mayflower Moving Company, which has been around since 1927, is America's largest and possibly most well-known shipping company. I caught it stealing from the U.S. government. 
    perkinson-thumb.jpg   Member Profile: Annette Perkinson Reflects on her Role in a Growing ACFE
    Perkinson recalls her role in helping the ACFE in the early 1990s. 
    financial-self-destruction-thumb.jpg   Digging Deeper, Part 1
    We begin a new series of book and documentary commentaries for anti-fraud professionals. 
    art-fraud   Picture Imperfect: Art Fraud
    The time: 1946. The place: New York's burgeoning art circuit. 
    wheelchair-money-thumb.jpg   The Claim Game: Disability Fraud
    "You're never going to figure it out, honey," Marie Baran confidently told an FBI special agent. 
    statistical-analysis-thumb   Zeroing in on Fraud: Advanced Statistical Analysis
    Regression analysis — for many, these words provoke anxiety and uncertainty. 
    confidential-file-thumb   How to Take a Financial Pulse: Is That Deadbeat Really Broke?
    “The financials of 97 percent of the people I've investigated were untruthful in some respect,” said John “Mick” Elliott, CFE, of divorcing couples. 
    check-fraud-thumb   Now You See It, Now You Don't: Company Check and Credit Card Fraud
    Armed with specialized knowledge and access to every part of an organization's accounting system, fraudsters can do great damage quickly while leaving few visible signs of their crimes. Here's how CFEs can stop them in their tracks. 
    lawyer-consultation-thumb   The Expert CFE: Key Player on a Litigation Team
    True or false? A litigation team's forensic expert will be rigorously cross-examined. 
    morning-cup-of-ethics-thumb   Fraud's Worst Enemy: A Strong Code of Ethics
    "How do you define honesty?" asks Steve Clark, J.D., CFE, an ACFE faculty member and visiting professor of law at St. Thomas University School of Law in Miami, Fla. 
    2011-May-S2W-house-of-cards-thumb   Houses of Cards: Mortgage Fraud and the Illusion of Success
    People in Dublin, Ohio, noticed when local residential builder Thomas E. Parenteau moved his real estate agent/mistress and their two children into the luxury home he had until then shared only with his wife. 
    background-check-thumb   Employee Background Roulette: Hirer, Beware
    When an organization hires staff, a background check is critical for many reasons, including both internal and public perceptions. 
    March-SpecialtotheWeb-false-claims-file-thumb   A Force to Be Reckoned With: In the Wake of Significant Legislative Changes, the Civil False Claims Act Hauls in $3 Billion in Fiscal Year 2010
    A 123-year-old law now has new teeth to better fight today's tricky fraudsters. Enacted in 1863, the U.S. federal False Claims Act, 31 U.S.C. §§ 3729-3733 (FCA), was designed to fight unscrupulous contractors during the Civil War. Recent amendments, coupled with a handful of other legislative changes and administrative actions, are already having a material effect on how the government and private sector are combating fraud. 
    March-SpecialtotheWeb-CapMetro-thumb   Anti-Fraud Synergy: CFEs and Internal Audit
    Since the beginning of FY 2005, more than $100,000 had disappeared from of the fareboxes of the Capital Metropolitan Transportation Authority in Austin, Texas, before anyone noticed. And no one could say how much longer the thefts would have continued had the anonymous tipster not alerted investigators. The internal control deficiencies had prevented anyone from noticing the losses. 
    Social_Media_Courts_Thumb   Using Social Networking Site Information in the Courtroom
    Fraud examiners should work hard to discover evidence in information posted on social networking sites. 
     

    The Fight Against Fraud Goes Global
    Fraud conferences in Japan and South Africa lead the way for international anti-fraud professionals.  

     

    CFEs Will Be Directly Affected by U.S. Supreme Court Amendment to Rule 26
    Congress is expected to approve one of the most significant changes to expert witness discovery provisions under the Federal Rules of Civil Procedure. 

     

    Pulling the Plug on ATM Skimmers
    These days a savvy fraudster need not physically steal a bank debit card to access its owner's account. Instead, the fraudster attaches an inconspicuous device to an automated teller machine (ATM) that copies a victim's account information when he uses the compromised machine. This article explains skimming techniques and devices and shows how to thwart them. 

     

    Help Clients Avoid Corruption and Prosper Overseas
    In emerging markets where corruption is widespread – China is one – Western multinational corporations are particularly vulnerable to bribery, kickbacks, and other forms of fraud. But a growing international consensus holds that corruption harms all companies – domestic and foreign. 

     

    Sniffing for Cooked Books: Trend and Ratio Analysis
    In June, Alton Sizemore Jr., CFE, CPA, sat down for a conversation with someone he had met before -- one of the primary architects of the $2.7 billion financial statement fraud at HealthSouth Corporation, headquartered in Birmingham, Ala. In this article, Sizemore supplies simple but powerful analytic techniques that fraud examiners could have used to possibly prevent this scheme. 

    2010-July-Sp2Web-Honest Services law bk 

    Supreme Court Limits Widely Used Anti-fraud Law
    On June 24 the Supreme Court scaled back an anti-fraud law that prosecutors have regularly relied upon to convict business executives and politicians: the “honest services” law. The decision could affect many past, current, and pending fraud cases. 

    2010-June-Sp2Web-Kickbacks130X100  

    Preventing Kickback Schemes: Know How to Stop Bribery in its Tracks   When an anonymous e-mail reached senior executives at National Steel Corporation (NSC), its charges were explosive. NSC's internal audit director took no chances; he called a trusted external specialist with the right credentials and experience -- Craig L. Greene, CFE. 

    Sp2theWeb-A-team Communications-Bob Tie 

    Promote Yourself to the A-Team When fraud strikes your employer or one of your corporate clients, be ready to step up to the plate and show the company why having a CFE on the team is crucial in times of crisis.  

    bank-vault-130x100.jpg  OPINION: U.S. Strategy Against Banks Hiding Flight Capital Needs Help  

    Robert Mazur, president of Chase & Associates, explains why he thinks the U.S. Department of Justice missed out on a prime opportunity to obtain even more essential intelligence from Swiss bank UBS, and what he hopes can be done now as it investigates Swiss bank Julius Baer.  

    capt-sully-vinton-130x100.jpg  CFE Survives ‘Miracle on the Hudson'

    Daniel Vinton, CFE, had no reason to worry when he boarded his flight at LaGuardia Airport in New York City. The weather was cold but clear that January afternoon, and he called his wife to let her know he would be home in time for dinner.

    website-screen.jpg  Welcome to the Redesigned Fraud-Magazine.com

    In a recent ACFE survey, Fraud Magazine readers were asked their opinions on how to improve Fraud Magazine, to rate its value as a membership benefit, and to explain how they use the information disseminated. The responses have been invaluable as we've worked to rebuild the magazine's website to reflect today's reader and meet your needs.

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