• November/December 2022 | Vol. 37 | No. 6

Featured Articles

  • Fraud and the North Korean cyberthreat

    North Korean state-sponsored cyberfraudsters are attracting increasing attention and, so far, have been outsmarting the government authorities pursuing them. Here’s what fraud examiners can learn from the authoritarian regime’s tricks to exploit the latest technology and what they need to know to stop them.

    Navigating the choppy waters of internal whistleblowing

    All whistleblowers pay huge costs for their honesty and courage. But internal whistleblowers, who have few legal protections, endure the greatest hardships. Here’s what you need to know to support and encourage them and to protect yourself if you ever become a whistleblower.

    Pirates of the North Atlantic

    The illegal monopoly of commercial fisherman Carlos Rafael, known as “the Codfather” in New Bedford, Massachusetts, predated well-intentioned conservation efforts of governments and citizen groups that inadvertently might have created an environment ripe for fraudulent fishing and reporting activities.

    Catching health care fraud with statistical graphics

    Inflating codes that determine how much Medicare and Medicaid pay to health care providers is common practice among fraudsters. Now they’re doing it in increasingly sophisticated ways. Here we examine how statistical graphics can help spot upcoding in what can be an arcane and complicated billing process.

    A matter of trust

    Stories of criminals hiding ill-gotten gains in offshore trusts have become all too common. But a new age of transparency has begun as governments look to lift the veil covering this secretive world. Here we examine the history of offshore trusts and how fraudsters have gamed the system to their advantage.

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