• March/April 2018 | Vol. 33 | No. 2

Featured Articles

  • A ticking time bomb? Whistleblowing in organizations today

    Fraud Magazine recently spoke with veteran CFEs about how fraud examiners can help organizations develop secure, workable whistleblowing programs. This article explains why they're essential and, in some cases, a matter of life and death.

    Initial coin offerings: Fraudsters use new technology to perpetrate old schemes

    Initial coin offerings (ICOs) are a recent phenomenon used for funding companies that are developing new digital currencies and associated technologies. However, companies offering ICOs are often eager to skirt securities regulations and disclosure requirements, leaving fraudsters with new opportunities.

    Improving fraud risk management with an enhanced Fraud Triangle

    The Fraud Triangle has long illustrated the core principles of the ACFE’s training in understanding how fraud occurs. Here the authors suggest a revised Fraud Triangle that considers a more detailed look at a fraudster’s personal characteristics in addition to the rationalization component of the original triangle.

    Europol is uniting EU against fraud

    Why do we have so much trouble preventing and deterring fraud across borders? You know the answer: lack of cooperation. However, most European law enforcement organizations don’t want to compete with each other. They want to help each other deter and prevent crime. But they need some overarching force to help them work together. That’s where Rob Wainwright and Europol come in.

    Pension funds' non-traditional investments change the game of fraud risk assessment

    Most pension funds have taken on higher-risk investments to seek increased returns. The rise and fall of the Dallas Police and Fire Pension System because of these non-traditional investments provides a cautionary tale with important lessons for CFEs.

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