Internal Fraud: Global Threats, Solutions

Interview with John Warren, vice president and general counsel of the Association of Certified Fraud Examiners.Every public and private organization is susceptible to occupational fraud - crimes committed by an employee through the misuse or misappropriation of an employer's resources. But losses suffered in the financial and government sectors are the greatest, according to a new report from the Association of Certified Fraud Examiners (ACFE).

In part 1 of a two-part interview, John Warren, ACFE vice president and general counsel, talks about global occupational fraud trend, saying:

• Occupational fraud is the greatest fraud risk any organization faces;
• Tip lines and employee training are the best ways to fight and prevent occupational fraud;
• Database breaches, such as the Heartland breach, will be the greatest global threats facing the financial, government and healthcare sectors.

Warren has served as the ACFE's general counsel since September 2004. He is chief legal officer of the ACFE, responsible for providing guidance, oversight and direction to ACFE management and staff on all legal issues that affect the association. In 2006, Warren was appointed as an advisory member of the ACFE Board of Regents, and in 2009 he was appointed vice president of the association. Warren also is responsible for producing the "Report to the Nations on Occupational Fraud and Abuse." Prior to becoming general counsel, Warren served as associate general counsel and senior researcher of ACFE. Warren holds a bachelor's degree in Political Science and Economics from the University of South Dakota and a J.D. from Baylor Law School.