Topics
Filter By:
Results: (90)
How AI plays by the rules and beats financial control systems
AI-driven fraud removes the irregularities investigators typically depend on, mimicking legitimate behavior so effectively that fraudulent transactions slip past existing controls. This creates a gap in auditability, forcing examiners to rely on deeper behavioral and system-level data as primary evidence. In response, fraud detection must evolve from precedent-based approaches to proactive validation.
Written By: Carolyn Conn, Ph.D., CFE, CPA, Zachary M. Kelley
-
- Computers and Technology
- Cyberfraud
Test your organization’s readiness for deepfake attacks with tabletop and red-team exercises
Artificial intelligence is changing how fraud is perpetrated and many organizations aren’t prepared. In this column, the authors describe how conducting tabletop and red-team exercises can prepare employees to respond nimbly to AI-generated deepfake attacks.
Written By: Steve Taylor, Karen Schuler, CFE, FIP
-
- Computers and Technology
- Cyberfraud
- Fraud Prevention and Deterrence
Green doesn’t mean ‘go’ with the rise of all-green interaction fraud
As fraudsters become more adept at using artificial intelligence, the authors warn of a new threat to financial services organizations. Instead of using AI to forge flawless documents, attackers are now training systems to imitate legitimate customers’ activities to make fraudulent transactions.
Written By: Zachary M. Kelley, Carolyn Conn, Ph.D., CFE, CPA
-
- Computers and Technology
- Cyberfraud
- Fraud Risk Management
Agentic AI is reshaping the future of fraud risk
This interview with Amazon Nova senior software development engineer Rohith Nama highlights how agentic AI is transforming fraud prevention and detection.
Written By: Vincent M. Walden, CFE, CPA
-
- Computers and Technology
- Corporate Governance
Upgrade your electronic document reviews with LLMs
When reviewing extensive amounts of electronic data, large language models can help fraud examiners work faster to reveal key details that may otherwise be overlooked. Here’s what you need to know to use this technology effectively to improve your electronic document reviews.
Written By: Chetan Lunkar, CFE
-
- Computers and Technology
- Fraud Investigation and Examination
Generative artificial intelligence is now the fraud perpetrator
Fraud examiners have historically relied on reviewing documents to identify fabricated invoices, altered records and falsified financial statements. But now fraudsters are using generative artificial intelligence to autonomously produce near-perfect fraudulent artifacts. GAI is now the fraud perpetrator. Here are ways to detect and deter it.
Written By: Zachary M. Kelley, Carolyn Conn, Ph.D., CFE, CPA
-
- Computers and Technology
- Fraud Prevention and Deterrence
Beware the dangers of AI chatbots but embrace investigatory advantages
AI chat prompts and results can persist on third-party servers, posing security risks but also offering investigative value. The authors provide strategies to safeguard data and leverage it effectively.
Written By: Carolyn Conn, Ph.D., CFE, CPA, Zachary M. Kelley
-
- Computers and Technology
- Cyberfraud
- Technology
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
-
- Accounting and Auditing
- Computers and Technology
- Legal Elements of Fraud
Investigating data leaks from fraudulent tracking technologies
Unauthorized tracking technologies can steal personal data and threaten the security of company websites and applications. Here, the authors explore the benefits and disadvantages of using tracking technologies and lay out specific steps for investigating data leaks caused by unauthorized trackers.
Written By: Karen Schuler, CFE, FIP, Taryn Crane, FIP
-
- Computers and Technology
- Consumer Fraud and Scams
- Fraud Investigation and Examination
Separating objects from value: A high-tech approach to fraud prevention
Financial statement fraud is one of the costliest and most complex forms of fraud. Despite being the least common type of fraud (5% of cases), organizations lost a median $766,000 from it. The author explains how the 3P framework can help fraud examiners detect and prevent financial statement fraud.
Written By: Kurt Ramin, CFE, Klara Weiand, Ph.D., Tim Danne
-
- Computers and Technology
- Fraud Investigation and Examination
- Fraud Prevention and Deterrence
Begin Your Free 30-Day Trial
Unlock full access to Fraud Magazine and explore in-depth articles on the latest trends in fraud prevention and detection.