November 2023
Alert #: 23-405

From 2015 through 2022, we issued 12 financial investigation reports associated with about $1.4 million of Arizona public money losses where computer tampering was either the means of theft and/or the...

June 2023
Alert #: 23-404

From 2013 through 2022, we issued 15 reports identifying forgery frauds associated with almost $3.4 million of Arizona public money losses. As shown in these reports, forgery is often used to...

December 2022
Alert #: 22-403

According to the Association of Certified Fraud Examiners, Inc., cash receipt frauds related to skimming and embezzlement schemes account for 23 percent of all occupational fraud in the United States...

December 2021
Alert #: 21-408

According to the Association of Certified Fraud Examiners, Inc., payroll disbursement frauds related to falsified wages, ghost employees, and commission schemes account for 13 percent of occupational...

June 2020
Alert #: 20-401

According to the Association of Certified Fraud Examiners, Inc., nonpayroll disbursement frauds related to billing schemes, check tampering, false expense reimbursements, and illicit register...

December 2020
Alert #: 19-409

As presented in previous Fraud Prevention Alerts, using risk-based assessments and data analytic techniques to identify trends, patterns, anomalies, and abnormal relationships in data can be an...

July 2019
Alert #: 19-405

We received information that some government entities’ computer systems and data have been encrypted and made inaccessible by ransomware. This alert addresses the growing threat of ransomware...

July 2019
Alert #: 19-404

As presented in our previous 2 Fraud Prevention Alerts, using risk-based assessments and data analytic techniques to identify trends, patterns, anomalies, and abnormal relationships in data can be an...

June 2019

Annual financial and compliance reports: State and federal laws require Arizona community college districts to receive annual financial and compliance audits, resulting in these required reports:

  • ...
October 2018
Alert #: 18-406

As presented in our November 2017 Fraud Prevention Alert—Data Analytics: Part 1, using risk-based assessments and data analytic techniques to identify trends, patterns, anomalies, and abnormal...

November 2017
Alert #: 17-406

Using data analysis techniques with risk-based assessments to identify trends, patterns, anomalies, and abnormal relationships in data can be an effective anti-fraud control. Regularly using these...

December 2016
Alert #: 16-406

The unauthorized use of signature mechanisms can lead to the theft and misuse of public monies. In fact, we recently issued a report detailing a fire district employee’s misuse of signature stamps...

July 2016
Alert #: 16-404

Our Office received information that some entities have received phishing scam emails that appear to have been sent by upper management and request business office officials to divulge private...

February 2016
Alert #: 16-401

Throughout the last 25 years, our Office has issued numerous reports on fraud involving Arizona government employees from universities, community college districts, school districts, special taxing...

November 2015
Alert #: 15-405

Throughout the last 25 years, our Office has issued numerous reports on fraud involving Arizona government employees from universities, community college districts, school districts, special taxing...

May 2015
Alert #: 15-403

Throughout the last 25 years, our Office has issued numerous reports on fraud involving Arizona government employees from universities, community college districts, school districts, special taxing...

July 2014
Alert #: 14-402

Our Office has investigated many fraud schemes in which public documents had been forged and filed in a public office. Although these practices are crimes in and of themselves, individuals often use...

November 2013
Alert #: 13-01

Our Office has recently issued several reports on instances of criminal activity in which public money has been misused by government employees, resulting in their indictment on felony charges. In...

July 2012
Alert #: 12-01

A skimming scheme occurs when cash receipts are stolen from an organization before the cash is recorded in its accounting records. Since there is no official record that the cash was received, this...

December 2011
Alert #: 11-03

Billing schemes occur when employees cause their employer to issue a payment for an illegitimate or overstated charge. The schemes are especially difficult to detect because the payments get recorded...