• September/October 2017 | Vol. 32 | No. 5

Featured Articles

  • Policing fraud

    Long before James D. Ratley, CFE, helped form the ACFE with Founder and Chairman Dr. Joseph T. Wells, CFE, CPA, he had worked with the Dallas Police Department as a street cop, on the vice squad and in other departments. In this excerpt from his autobiography Ratley describes some of the skills he’d later apply and teach as an ACFE leader.

    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.

    Where heroes unite

    What makes a hero? Superheroes are often recognized by a distinguishing trait: Superhuman strength. Laser vision. A fearless and relentless pursuit for justice. More than 3,000 anti-fraud heroes gathered at the largest anti-fraud conference in the world to learn new techniques in their fight against fraud.

    Secure your fraud zone defense

    Congratulations! You have a fraud hotline, but now what? It’s useless without investigation and communication. The author outlines his experiences creating a fraud mitigation program for his multibillion-dollar company.

    The challenge of the chase

    The ACFE Board of Regents ponder the exciting, frustrating and exquisite challenges of the fraud examination profession during the 28th Annual ACFE Global Fraud Conference.

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