The Fine Line Between Oversight and Overreach

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The Fine Line Between Oversight and Overreach

Attendees of the session led by Gerry Zack, CFE, CCEP, CIA, at the 36th Annual ACFE Global Fraud Conference received a lesson in mitigating risk by identifying and responding to privacy issues when performing fraud investigations. From racist social media posts to messy divorces and document retention policies, Zack walked members of the workshop through a variety of scenarios to brainstorm how to handle difficult privacy situations in the workplace. 

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Beyond the Fraud Triangle: Understanding Management Fraud Motives

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Beyond the Fraud Triangle: Understanding Management Fraud Motives

This year’s Educator of the Year Award recipient, Dr. Rasha Kassem, CFE, walked 36th Annual ACFE Global Fraud Conference attendees through the major motives for management fraud and discussed how they improve their organizations’ fraud risk assessments and audits. 

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Culture is the Cure: Building Fraud-Resistant Organizations from the Inside Out

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Culture is the Cure: Building Fraud-Resistant Organizations from the Inside Out

In her session at the 36th Annual ACFE Global Fraud Conference, “Building an Anti-Fraud Culture,” Dr. Iram Fatima Ansari, a professor and the head of the accounting department at Sultan Qaboos University, highlighted the importance of maintaining a strong, ethical and proactive organizational culture to combat fraud threats and empower employees to uphold these values.

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A Lesson on Mitigating Insider Risks

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A Lesson on Mitigating Insider Risks

At the 2025 ACFE Fraud Conference Europe, Sharma presented a case study in his session, “Mitigating Insider Risk: Lessons from a Case Study,” that highlighted the complex and often unexpected ways in which insider threats can manifest. The session emphasized the importance of proactive risk management and provided actionable strategies and insights for organizations to implement.

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Is It Time To Rethink the Fraud Triangle?

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Is It Time To Rethink the Fraud Triangle?

The COVID-19 pandemic has, undoubtedly, changed a lot of things around the world, and our worlds, in just two years’ time. With those changes in environment, a lot of the things we’ve grown accustomed to have had to be tweaked. So, in the fraud examining world, is it time to change the tried-and-true Fraud Triangle?

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Lessons in Risk From "Jack and the Beanstalk"

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Lessons in Risk From "Jack and the Beanstalk"

In her session titled “Root Cause or Causal Factor: Why It Matters” at the 32nd Annual ACFE Global Fraud Conference, Susann Ng, CFE, illuminated the difference between causal factor and root cause analysis. Causal factor is more granular in nature. It’s always backward looking, and there’s usually more than one contributing element. Whereas root cause is one key, underlying element of an event.

When fraud examiners understand both the causal factors and the root cause of an undesirable event, they can understand what and how something went wrong or what produced the unexpected outcome. They can then use those insights to design and implement control improvements.

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