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CFE Exam studies transformed my Big 4 internship
A Certified Fraud Examiner (CFE) credential candidate talks about his experience studying for the CFE Exam while interning at a Big 4 accounting firm. The fraud examiner principles he learned in his studies changed him from a fledgling auditor into a skeptical fraud examiner with practical knowledge to enhance his future financial audit work.
Written By: Will Kelly
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- Accounting and Auditing
- Career and Professional Development
- Fraud Investigation and Examination
37th Annual ACFE Global Fraud Conference keynotes guide the way in the fight against fraud
With more than 5,700 in-person and virtual anti-fraud professionals in attendance, the 37th Annual ACFE Global Fraud Conference became the second-most attended event in ACFE history. The conference offered attendees more than 90 educational sessions, including prominent keynote speakers whose investigations, films and advocacy serve as beacons of light, guiding the way in the fight against fraud and corruption.
Written By: Jennifer Liebman, CFE, Crystal Zuzek, CFE, Anna Brahce, CFE, Kelsey Copeland
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- Accounting and Auditing
- Technology
- Whistleblowing and Hotlines
Professional skepticism: An auditor's defense against manipulation tactics
A recent study of fraud offenders suggests they often employ impression management tactics in their interactions with auditors to conceal fraud schemes in financial documents. But auditors have an indispensable tool to defend against these tactics: professional skepticism. The author details the findings of the study and describes how having a skeptical mindset can help auditors beat fraudsters at their game.
Written By: Frank S Perri, J.D., CFE, CPA
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- Accounting and Auditing
- Career and Professional Development
- Criminology and Psychology
Good governance
Her Excellency Dato’ Seri Wan Suraya Wan Mohd Radzi is on a mission to promote ethical governance and combat financial leakages as Auditor General of Malaysia. So far, the mission has already delivered measurable results, with audits identifying financial irregularities in government projects and contributing to the recovery of significant public funds. The 2026 Cressey Award recipient talks to Fraud Magazine about transforming audits to promote ethical governance as Malaysia sharpens anti-corruption measures post-1MDB scandal.
Written By: Anna Brahce, CFE, Jennifer Liebman, CFE
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- Accounting and Auditing
- Fraud Prevention and Deterrence
Marie Rice, Ph.D., CFE
As president of the Justice for Fraud Victims Project, Marie Rice, Ph.D., CFE, helps mitigate fraud risks for individuals, small businesses and nonprofits. She’s an assistant professor at Siena University, and values taking time to listen to clients and exercising empathy in her fraud examinations.
Written By: Anna Brahce, CFE
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- Accounting and Auditing
- Career and Professional Development
- Fraud Investigation and Examination
Consumer studies can estimate missing cash
Consumer cash-use studies like the U.S. Federal Reserve’s Consumer Payment Choice study can be an effective means of estimating missing funds in cash skimming cases. The authors explain how they’ve used these studies in fraud cases and how fraud examiners may deploy these studies.
Written By: Amy Cooper, Ph.D., CFE, CPA, Robert Logan, Ph.D., Ken Abramowicz, Ph.D.
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- Accounting and Auditing
- Data Analytics
- Financial Transactions and Fraud Schemes
The high risk of fraud in the cannabis industry
As jurisdictions across the globe legalize cannabis and entrepreneurs look to grow their fortunes, fraudsters lie in wait ready to exploit this burgeoning multibillion-dollar industry. The author, an accountant with expertise in legal cannabis businesses, details the types of schemes affecting the industry and what fraud examiners should know about preventing fraud in this growing field.
Written By: Angela Mays, CFE
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- Accounting and Auditing
- Financial Transactions and Fraud Schemes
- Fraud Prevention and Deterrence
Dredging the fraud beneath the surface
In June 2025, the former CFO of a seafood wholesaler was convicted of embezzling $9 million from her company. The Certified Fraud Examiner (CFE) who examined the case recounts the multilayered scheme he uncovered and explains the workplace culture and behavioral attributes of the perpetrator that allowed fraud to flourish.
Written By: Steve C. Morang, CFE
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- Accounting and Auditing
- Asset Misappropriation
- Fraud Investigation and Examination
AI can simplify complexity in litigation support
Artificial intelligence can enhance litigation support by helping accounting experts simplify complex accounting concepts and present compelling evidence. Here’s how to navigate the technology’s limitations, legal implications and best practices for using AI to advance justice.
Written By: Rick C. Warne, Ph.D., CFE, CPA, Kim Charron, Ph.D., CPA, CMA, Robert M. Cornell, Ph.D., CMA
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- Accounting and Auditing
- Computers and Technology
- Legal Elements of Fraud
Investing in the fight against fraud
The ACFE Research Institute funds real-world, actionable research that’s helping professionals detect, prevent and respond to fraud more effectively.
Written By: Crystal Zuzek, CFE
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- Accounting and Auditing
- Career and Professional Development
- Data Analytics
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