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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Fraud Risks with Vendors–Ensure Vendor Due Diligence

Article is published in the New Perspectives, Journal of the Association of Healthcare Internal Auditors.
Victor Hartman, JD, CPA/CFF, CFE

Mr. Hartman is the Editor of the Fraud Column in New Perspective.

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Covid-19 Procurement Fraud - Protect Your Organization

Article is published in the New Perspectives, Journal of the Association of Healthcare Internal Auditors.
Victor Hartman, JD, CPA/CFF, CFE

Mr. Hartman is the Editor of the Fraud Column in New Perspective.

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Business Email Compromise: Avoid becoming a victim

Article is published in the New Perspectives, Journal of the Association of Healthcare Internal Auditors.
Victor Hartman, JD, CPA/CFF, CFE

Mr. Hartman is the Editor of the Fraud Column in New Perspective.

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How Much Do You Know About Fraud? Try this pop quiz.

Article is published in the New Perspectives, Journal of the Association of Healthcare Internal Auditors.
Victor Hartman, JD, CPA/CFF, CFE
Jim Wanserski

Mr. Hartman is the Editor of the Fraud Column in New Perspective.

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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/CFF, CFE
Sridhar Ramamoorti, Ph.D., CGFM, CPA, CIA, CITP, CFE, CFF, CFSA CGAP, CGMA, CRP, MAFF

Mr. Hartman is the Editor of the Fraud Column in New Perspective.

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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/CFF, CFE
Sridhar Ramamoorti, Ph.D., CGFM, CPA, CIA, CITP, CFE, CFF, CFSA CGAP, CGMA, CRP, MAFF

Mr. Hartman is the Editor of the Fraud Column in New Perspective.

Article – – Procurement Card Fraud

Article is published in the New Perspectives, Journal of the Association of Healthcare Internal Auditors.
Victor Hartman, JD, CPA/CFF, CFE
Sridhar Ramamoorti, Ph.D., CGFM, CPA, CIA, CITP, CFE, CFF, CFSA CGAP, CGMA, CRP, MAFF

Mr. Hartman is the Editor of the Fraud Column in New Perspective.

Article – – Whistleblower Shields and Swords

Article is published in the New Perspectives, Journal of the Association of Healthcare Internal Auditors.
Victor Hartman, JD, CPA/CFF, CFE

Mr. Hartman is the Editor of the Fraud Column in New Perspective.

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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/CFF, CFE
Sridhar Ramamoorti, Ph.D., CGFM, CPA, CIA, CITP, CFE, CFF, CFSA CGAP, CGMA, CRP, MAFF

Mr. Hartman is the Editor of the Fraud Column in New Perspective.

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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/CFF, CFE
Sridhar Ramamoorti, Ph.D., CGFM, CPA, CIA, CITP, CFE, CFF, CFSA CGAP, CGMA, CRP, MAFF

Mr. Hartman is the Editor of the Fraud Column in the Association of Healthcare Internal Auditors' Journal, New Perspective.

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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/CFF, CFE
Sridhar Ramamoorti, Ph.D., CGFM, CPA, CIA, CITP, CFE, CFF, CFSA CGAP, CGMA, CRP, MAFF

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ACFE’s 2020 Report to the Nations

Association of Certified Fraud Examiner’s Report to the Nations on Occupational Fraud and Abuse, 2020 Global Fraud Study. This report details how organizations are victimized by asset misappropriation, corruption, and financial statement fraud.

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Verizon’s “2019 Breach Investigations Report”

This report is packed full of quick-hitting facts that can assist all businesses attempting to mitigate fraud: 71 of breaches were financially motivated; 34% of breaches involved internal actors; 43% of breaches involved small business victims; and 29% of breaches involved use of stolen credentials. 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.