Helpful Resources For Fraud Prevention, Detection & Investigation

Behavioral Forensic Group

The Hartman Firm is affiliated with a corporate governance consulting group including Dr. Sri Ramamoorti, Dr. Daven Morrison, M.D., Dr. Joe Koletar and Jack Bigelow. You can read more about this consulting group and blogs on the topic of Behavioral Forensics at behavioralforensicsgroup.com.

Fraud & Corruption Resources

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"The Hartman Report"

The Hartman Firm, LLC conducted an assessment of the DeKalb County Purchasing & Contracting Program on behalf of DeKalb's Office of Internal Independent Audit (OIIA) and is also known as "The Hartman Report." The report can also found on the OIIA's webpage and provides insight into DeKalb's procurement program.

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Effective Fraud Interviewing

Article is published in the New Perspectives, Journal of the Association of Healthcare Internal Auditors
Victor Hartman JD, CPA, CFE, CFF
Sridhar Ramamoorti, Ph.D., CGFM, CPA, CIA, CITP, CFE, CFF, CFSA CGAP, CGMA, CRP, MAFF
Dr. Ramamoorti and Mr. Hartman are Co-Editors of a Healthcare Fraud Column in the Association of Healthcare Internal Auditors New Perspective Journal.

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Principles for Managing Fraud Risk

Article is published in the New Perspectives, Journal of the Association of Healthcare Internal Auditors
Victor Hartman JD, CPA, CFE, CFF
Sridhar Ramamoorti, Ph.D., CGFM, CPA, CIA, CITP, CFE, CFF, CFSA CGAP, CGMA, CRP, MAFF
Dr. Ramamoorti and Mr. Hartman are Co-Editors of a Healthcare Fraud Column in the Association of Healthcare Internal Auditors New Perspective Journal.

Article – – Procurement Card Fraud

Article is published in the New Perspectives, Journal of the Association of Healthcare Internal Auditors
Victor Hartman JD, CPA, CFE, CFF
Sridhar Ramamoorti, Ph.D., CGFM, CPA, CIA, CITP, CFE, CFF, CFSA CGAP, CGMA, CRP, MAFF
Dr. Ramamoorti and Mr. Hartman are Co-Editors of a Healthcare Fraud Column in the Association of Healthcare Internal Auditors New Perspective Journal.

Article – – Whistleblower Shields and Swords

Article is published in the New Perspectives, Journal of the Association of Healthcare Internal Auditors
Victor Hartman JD, CPA, CFE, CFF
Mr. Hartman is a Co-Editors of a Healthcare Fraud Column in the Association of Healthcare Internal Auditors New Perspective Journal.

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Article – – The Impending Fusion of Computer and Behavioral Forensics

Article is published in the New Perspectives, Journal of the Association of Healthcare Internal Auditors
Victor Hartman JD, CPA, CFE, CFF
Sridhar Ramamoorti, Ph.D., CGFM, CPA, CIA, CITP, CFE, CFF, CFSA CGAP, CGMA, CRP, MAFF
Dr. Ramamoorti and Mr. Hartman are Co-Editors of a Healthcare Fraud Column in the Association of Healthcare Internal Auditors New Perspective Journal.

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Article – – Ransomware: A Primer What it is, how its happens, and what to do about it

Article is published in the New Perspectives, Journal of the Association of Healthcare Internal Auditors
Victor Hartman JD, CPA, CFE, CFF
Sridhar Ramamoorti, Ph.D., CGFM, CPA, CIA, CITP, CFE, CFF, CFSA CGAP, CGMA, CRP, MAFF
Dr. Ramamoorti and Mr. Hartman are Co-Editors of a Healthcare Fraud Column in the Association of Healthcare Internal Auditors New Perspective Journal.

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Article – – Public Corruption: Causes, Consequences & Countermeasures

Article is published in the Journal of Government Financial Management and discusses the root causes of public corruption and as well as provides insights into corruption and conflicts of interest in corporate entities.
Victor Hartman JD, CPA, CFE, CFF
Sridhar Ramamoorti, Ph.D., CGFM, CPA, CIA, CITP, CFE, CFF, CFSA CGAP, CGMA, CRP, MAFF

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ACFE’s 2018 Report to the Nations

Association of Certified Fraud Examiner’s Report to the Nations on Occupational Fraud and Abuse, 2018 Global Fraud Study. This report details how organizations are victimized by asset misappropriation, corruption, and financial statement fraud.

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Verizon’s “2018 Breach Investigations Report”

This report is packed full of quick-hitting facts that can assist all businesses attempting to mitigate fraud: 73% of breaches are done by outsiders; 48% of breaches featured hacking; 24% of breaches involve healthcare organizations; 49% of malware was installed via malicious email attachments, and 76% of breaches were financially motivated. Click to read what you can do to prevent your organization from being a victim.

Video Material: Understanding and Preventing Fraud

Vic Hartman discusses the “Why” of fraud. Why do people commit fraud. As part of this discussion he discusses the “Accidental Fraudster.”

Vic Hartman furthers the discussion of “Why” people commit fraud, and “What” frauds will they commit.

Vic Hartman applies the lessons learned from the Fraud Triangle and the Fraud Tree to the Fraud Life Cycle. He discusses the life and times of a fraud matter from prevention through fraud’s aftermath.