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  • Hanging Your Shingle? Heed These Caveats - An Interview with Ralph Q. Summerford, CFE, CPA, ABV, CIRA

    It was 1970, and Ralph Summerford saw nothing but grim faces in his office. And then some of those faces disappeared. They were in the midst of an economic downturn - accountants were losing their jobs at the CPA firm, and Summerford decided he wasn't going to lose his.

    bank-vault-130x100.jpgPrivate-bank Internal Controls: Fraudster 'Teaches' Important Lessons

    Stella, an assistant at an exclusive Switzerland private bank, had unlimited access to accounts - active, inactive, and dormant. Unfortunately, that little privilege cost the bank more than US$600,000. Learn how it established strict internal controls that could deter other fraudsters like Stella.

    building-blocks-risk-130x100.jpgManaging the Business Risk of Fraud: Indispensable Planning

    As fraud examiners, we often suggest that organizations develop formal written procedures for preventing and detecting fraud and communicating ethics policies. "Managing the Business Risks of Fraud," a joint publication of three associations, provides the blueprint for indispensable anti-fraud planning.

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  • Training remains critical to my fraud examination skills.