From the President


By James D. Ratley

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I always enjoy going to that continent down under. We have many fine members in Australia and other Pacific Rim nations. In this issue, Russell G. Smith, Ph.D., in the cover article, explains the fraud situation in that region and how it relates to global anti-fraud efforts. As the principal criminologist for the Australian Institute of Criminology and manager of its Global, Economic and Electronic Crime Program, he has conducted research in many areas of fraud including money laundering, cyber crime, identity fraud, taxation fraud, health-care fraud, and consumer fraud. Read about his findings and how his group is tackling problems on many fronts.

Though we investigate many types of fraud, asset misappropriation schemes take up most of our time. However, sometimes it’s difficult to detect these crimes when the thefts are the result of unrecorded transactions. Ken Stalcup, in “To Catch a Thief: Use the Proof-of-Cash Method When Casting for a Fraudster,” describes in detail how to use this process to make sure that all the receipts and payments at the bank agree with all the receipts and payments in the cash receipts and disbursement journals. Learn his practical techniques to find that elusive missing cash.


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