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On the defense: The view from the other side of the courtroom
Fraud examiners are recognized for their work on the prosecution’s side, but many CFEs lend their expertise and litigation support to the defense as well. The author talks to CFEs with experience working on defense teams about their processes, challenges they face and ways their careers have benefited from defense work.
Written By: Emily Homer, Ph.D., CFE
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- Ethics
- Fraud Investigation and Examination
- Legal Elements of Fraud
U.K.’s new fraud law could reshape compliance
The U.K.’s new “failure to prevent fraud” law, effective September 2025, makes large organizations criminally liable for lacking adequate anti-fraud systems. This article examines its impact on businesses, highlights weaknesses and proposed reforms, and offers compliance strategies.
Written By: Rasha Kassem, Ph.D., CFE, Martin Polaine, FCIARB, FAIADR
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- Fraud Prevention and Deterrence
- Fraud Risk Management
- Legal Elements of Fraud
Become an expert witness
Becoming an expert witness in U.S. federal courts can be challenging, exciting, nerve-wracking and fulfilling. But before you make plans, first study the rules and history contained in the U.S. Daubert standard.
Written By: Marcie Jones, CFE
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- Career and Professional Development
- Investigation
- Legal Elements of Fraud
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
Falsely accused of fraud
Fraud investigators strive to reveal the truth, but sometimes people are falsely accused of fraud. Here, we examine cases of wrongful convictions with insights from Certified Fraud Examiners (CFEs) and other experts in the field to see why this happens and what mistakes to avoid during investigations.
Written By: Anna Brahce
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- Corporate Governance
- Fraud Investigation and Examination
- Legal Elements of Fraud
Who’s liable in authorized push-payment schemes?
You probably send cash via Zelle, Venmo, Apple Pay or other mobile apps. But scammers are also using those apps to trick people into authorizing payments. Banks have traditionally balked at refunding victims, but that’s changing as the U.K. government implements the Payment Systems Regulator, and the U.S. government pressures financial institutions.
Written By: Sophia Carlton, CFE
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- Cyberfraud
- Financial Transactions and Fraud Schemes
- Legal Elements of Fraud
That’s not my signature — or is it?
Sometimes a fraudster signs their name, but with a different flourish, to deny later that they ever signed a document at all. The technique is called autoforgery. Here we examine why criminals might use this rare type of fraud and how to prove it in court.
Written By: Nathan J. Novak, CFE
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- Consumer Fraud and Scams
- Fraud Schemes
- Identity Theft
- Legal Elements of Fraud
Managing troubled projects
During their careers, fraud examiners will inevitably run into major problems on a high-profile project such as a forensic investigation. Human interaction can be a messy affair and often a major hindrance in project management. Here are tips to minimize cognitive bias and other psychological pitfalls that sabotage the best-laid plans.
Written By: Donn LeVie, Jr., CFE
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- Fraud Risk Management
- Legal Elements of Fraud
- Professional and Career Development
- Technology
Running a marathon at a sprinter's pace
The U.S. Congress has approved a record $5 trillion in aid packages so far to help Americans survive the pandemic, opening up new territory for fraudsters to ply their trade. Fraud Magazine talks to two of the top professionals leading the government’s fight against fraud and finds out why CFEs are required more than ever.
Written By: Paul Kilby, CFE
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- Anti-Fraud Laws Regulations and Compliance
- Fraud Risk Management
- Legal Elements of Fraud
Global fraud is the same — legal systems aren't
Fraud examiners are increasingly tackling complicated cases that simultaneously involve several nations. We must look for legal guidance for our organizations’ cross-border operations. Here’s a start.
Written By: Dr. Joseph T. Wells, CFE, CPA
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- Fraud Investigation and Examination
- Fraud Schemes
- Legal Elements of Fraud
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