byLowers & Associates | November 15, 2017

Teamwork is usually a good thing. Many organizations work hard to increase its effectiveness because well-coordinated activity can boost productivity and improve outcomes. Unfortunately, the effect of multiple people colluding to commit occupational fraud and abuse has the same…

byLowers & Associates | November 14, 2017

Most managers and owners eventually discover a case of fraud and abuse in their organization. The fraudster is often a trusted, long-time employee or manager who had or created access to some of the organization’s assets, and helped him…

byLowers & Associates | November 13, 2017

Thanks to the Association of Certified Fraud Examiners (ACFE), we know quite a bit about organizational fraud and abuse by way of its annual Report to the Nations. The data behind these annual reports is based on actual cases…

byLowers & Associates | November 10, 2017

International Fraud Awareness Week begins next week. The point of Fraud Week, sponsored by the Association of Certified Fraud Examiners (ACFE), is to raise the visibility of occupational fraud and abuse, and to remind organizations to review and improve…

byLowers & Associates | March 02, 2017

One of the more pervasive human risks in modern organizations is fraud through “social engineering.” Social engineering fraudsters gain access to your most valuable assets by using deceitful tactics to turn trusted employees or partners into unwitting and unwilling…