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Recent papers in ACFE
The main goal of this research is to identify the main characteristics of the people who commit corporate crimes in the Republic of Serbia (region of Southeastern Europe). In order to establish the profile of a fraudster authors have... more
The main goal of this research is to identify the main characteristics of the people who commit corporate crimes in the Republic of Serbia (region of Southeastern Europe). In order to establish the profile of a fraudster authors have analyzed 20,069 convictions for the 11 years period and eventually identified the main characteristics of a corporate crime perpetrator in Serbia. Authors compared the identified profile with the ACFE’s general and regional profile and find that it partially fits, but in certain aspects it differs, so they have tried to explain reasons for these differences according to their best knowledge and experience and reported about them.
The need for fraud detection, risk management, corporate investigations, due diligence and forensic accounting are rising in the world. As a result, there is a need for courses to be offered to acquaint and prepare students to meet the... more
The need for fraud detection, risk management, corporate investigations, due diligence and forensic accounting are rising in the world. As a result, there is a need for courses to be offered to acquaint and prepare students to meet the needs of business, government and non-profits. This paper will describe and discuss the development and delivery of a course in Fraud Examination, through the joint efforts of the Business Administration and Criminal Justice Departments. It is hoped that the cross-listed course to be offered, will consist of 12 Business majors and 12 Criminal Justice majors. Teaching will be shared by Criminal Justice and Business Administration faculty who focus on both investigative techniques and accounting approaches. In this case, both professors are “Pracademics” meaning that, faculty with academic credentials and practical experience to facilitate the course.
- by Laurie Dahlin and +1
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- Fraud Examination, CFE, ACFE, Laurie Dahlin
Private Citizens, eager for accountability, are asking for a transparency in the changes in income and assets/fortunes of politicians and high level civil servants, accumulated while they are at the service of community. Public opinion... more
Private Citizens, eager for accountability, are asking for a transparency in the changes in income and assets/fortunes of politicians and high level civil servants, accumulated while they are at the service of community.
Public opinion does not tolerate the illicit enrichment and conflict of interest, while on duty. For example, to obtain assurances of lack of fraud and corruption by politically exposed persons (PEP) is on the rise everywhere. A PEP is defined as someone who, through their prominent position or influence, is more susceptible to being involved in bribery or corruption. In addition, any close business associate or family member of such a person will also be deemed as being a risk, and therefore could also be added to the PEP list.
Public opinion does not tolerate the illicit enrichment and conflict of interest, while on duty. For example, to obtain assurances of lack of fraud and corruption by politically exposed persons (PEP) is on the rise everywhere. A PEP is defined as someone who, through their prominent position or influence, is more susceptible to being involved in bribery or corruption. In addition, any close business associate or family member of such a person will also be deemed as being a risk, and therefore could also be added to the PEP list.
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