the risk management blog

byLowers & Associates | February 12, 2019

This is one of those things that seems so obvious that you would have prepared for it. If you are the only one who has the encryption keys to a big stash of cryptocurrency, wouldn’t you take precautions to…

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…