the risk management blog

byLowers & Associates | March 02, 2016

Are you prepared to manage an active shooter within your organization or a venue you manage? Before you discount the possibility of that happening, you should know that the FBI has reported that at least 160 “active shooter incidents”…

byLowers & Associates | January 21, 2016

If you run a business that facilitates or conducts money transactions, or transactions in other liquid commodities, you are no doubt aware of FinCEN. Rest assured that FinCEN is aware of you, too. And we predict it’s only a…

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 of…

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 effective…

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 with…