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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.

 

 

Articles on Fraud

 

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.

 

 

 

 

 

 

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.

 

 

JGFMArticle – – 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.

 

 

 

JGFM

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

 

 

 

 

 

 

Association of Certified Fraud Examiner’s Report to the Nations on Occupational Fraud and Abuse, 2018 Global Fraud Study.

 

 

 

 

 

 

 

 

Verizon’s “2017 Breach Investigations Report”

This report is packed full of quick-hitting facts that can assist all businesses attempting to mitigate fraud:  75% of breaches are done by outsiders; 62% of breaches featured hacking; 24% of breaches involve financial organizations; and 66% of malware was installed via malicious email attachments, only to quote a few stats.  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.

 

 

 

 

 

 

 

 

 

 

 

 

Forensic Accounting