Fraud Prevention Alerts
From 2013 through 2023, we issued 40 financial investigation reports that included charges of fraudulent schemes associated with about $5 million of Arizona public money losses. This alert outlines...
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...
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...
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...
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...
According to the Association of Certified Fraud Examiners, Inc., nonpayroll disbursement frauds related to billing schemes, check tampering, false expense reimbursements, and illicit register...
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...
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...
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...
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:
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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...
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...
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...
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...
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...
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...
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...
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...
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...
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...