the risk management blog

byLowers & Associates | November 16, 2018

This Saturday, November 17, 2018, will conclude the Association of Certified Fraud Examiners’ 2018 International Fraud Awareness Week. Serving as a global effort to minimize the impact of fraud by promoting anti-fraud awareness and education, we were proud to…

byLowers & Associates | November 15, 2018

It would be really good to know who in your organization is most at risk of perpetrating a fraud. You could then take steps—counseling, reviewing controls, rotating jobs—to protect against that risk. Theoretically, the Fraud Triangle does a good…

byLowers & Associates | November 14, 2018

Many times, occupational fraud is committed by an employee or third-party partner who is experienced and trusted. Which of your employees—or leaders—is likely to flip over to the dark side? And why? The 2018 Report to the Nations on…

byLowers & Associates | November 13, 2018

The Association of Certified Fraud Examiners 2018 Report to the Nations on Occupational Fraud and Abuse offers a treasure trove of data you can use to assess how your organization’s fraud profile stacks up against other organizations in terms…

byLowers & Associates | November 12, 2018

You discover your erstwhile trusted employee has been skimming funds to support a gambling habit. What do you do? Your first response is possibly unprintable, and understandably so. Your cooler head will prevail, and look at a small series…