byLowers & Associates | June 01, 2016

  A recent report out from the Association of Certified Fraud Examiners (ACFE) confirms a growing and alarming trend – occupational fraud continues to rise, and with it businesses are ravaged by massive costs. The multi-layered impact of occupational…

byLowers & Associates | December 23, 2015

  As 2015 comes to a close, we are pleased to share our most popular articles from the Risk Management Blog in 2015. 1. 4 Red Flags of Money Laundering or Terrorist Financing One of the most important aspects…

byLowers & Associates | November 20, 2015

  As we look toward 2016, we thought it might be useful to get a quick big picture on organizational fraud for context. We have been posting about the causal factors driving fraud and urging you to develop an…

byLowers & Associates | November 19, 2015

  Ordinary people can do extraordinary things, including committing fraud. The question is, what motivates an ordinary person to morph into a fraudster? “Pressure,” or motivation, is one of the three causal factors of Donald Cressey’s Fraud Triangle, along…

byLowers & Associates | November 18, 2015

  Donald Cressey’s Fraud Triangle historically has received a lot of attention during the ACFE’s Fraud Week and for good reason. It supplies a useful set of analytical distinctions in its three components—opportunity, rationalization, and pressure or motivation—that lead…