byMark Lowers | March 26, 2014

Payroll fraud accounts for about 9.3% of occupational fraud at a cost of over $300 million per year across all types of organizations. One of the most common forms of payroll fraud is the use of “ghost employees” to…

byMark Lowers | March 25, 2014

Stop for a minute and think about the flow of cash in the American economy.  You almost certainly have some in your pocket or purse right now, and at some point in the day, or the near future you…

byLowers & Associates | November 07, 2013

Most crimes of occupational fraud are motivated, at least in part, by some kind of financial pressure. And while committing a fraud, the perpetrator will frequently display certain behavioral traits associated with the stress or fear of being caught….

byLowers & Associates | March 14, 2013

According to the Nilson Report, the world’s leading source of news and proprietary research on consumer payment systems, the United States currently accounts for 47 percent of global credit and debit card fraud even though it generates only 27…

byLowers & Associates | February 04, 2013

Defined as the intentional act of trickery to unlawfully obtain funds from an ATM, most people associate ATM fraud with external crime, where the card or card number and associated PIN are illegally obtained by outside individuals, gangs, or…