• Fraud Triangle

    If you’re new to the world of fraud investigations, the concept of the fraud triangle will be important for you to learn. In this video, Tracy explains the fraud triangle and its importance in fraud prevention and detection.

  • Financial Statement Fraud Clues

    If you were searching for financial statement fraud, what would you look for? Tracy talks about some of the basic/common signs you might see if Tracy Coenen teaches about some basic signs of financial statement fraud.

  • Spotting Red Flags of Ponzi Schemes

    Every time there is turmoil in the stock market, we hear about allegations of investment fraud. Are there more investment scams occurring, or do market conditions just lead to the discovery of more of these schemes? I’ll guess the latter, […]

  • Finding Bank Accounts Without Breaking the Law

    I hear it over and over again: “A private investigator says he can find my husband’s secret bank accounts.” Not without breaking the law! I fight against this all the time. People are out there saying they can magically find […]

  • Fraud Associated With Manual Cash Disbursements

    Companies typically have a standard way of initiating cash disbursements like payments to vendors or employees. Often this involves entering an invoice into the accounting system, ensuring proper approval for payments, and then generating the electronic transfer or check. Sometimes […]

  • The Skills of a Fraud Investigator

    How do I become a fraud investigator? What skills does a forensic accountant need? I get asked these questions a lot, so today I’m going to give my thoughts on some of the important qualifications and skills a fraud investigator […]

  • Interviews in Fraud Investigations

    Interviewing witnesses and suspects is a critical part of any fraud investigation. There are tons of resources out there to help fraud investigators learn how to be effective interviews. There are books, videos, courses, and certifications.  I’m going to quickly […]

  • Judgment of Management and Financial Statement Fraud

    With thousands of detailed accounting rules, how can there be financial statement fraud? There are areas of the financial statements that rely heavily on the judgment of management. They make estimates and decide how to apply the accounting rules. This […]

  • Things I Have Learned About Fraud

    After more than 25 years conducting fraud investigations, I have learned a lot about fraudsters, their methods, and the companies they work for. Hotlines cut fraud losses in half. Anonymous reporting mechanisms like fraud hotlines decrease the cost of internal […]

  • Questions to Ask When Starting a Fraud Investigation

    In order to properly plan a fraud investigation, a fraud examiner needs to be able to ask good questions that extract valuable information about what needs to be done. The specific questions vary with each investigation, but the following are […]