DETECTING FRAUD
Tips offering information on occupational fraud schemes are overwhelmingly the most common method of detecting fraud both in the United States and the world, according to the Association of Certified Fraud Examiners’ 2016 Report to the Nations on Occupational Fraud and Abuse. Here are the most common ways occupational fraud is detected in the United States, according to the report:
Detection Method Tip
Management Internal audit By accident Account reconciliation Other
Document examination External audit Notified by law enforcement Surveillance/monitoring Information technology controls Confession
Percent of Cases 37.0 14.3 14.1 7.2 6.1 5.5 4.8 4.0 2.5 1.9 1.5 1.2
maintain relationships with staffing agencies. The North Texas OB-Gyn recom-
mends physicians fill in the gaps in their knowledge by taking a business class, such as in the summer between medical school and residency, to de- velop the background physicians don’t learn otherwise. “I tell all the students I come in contact with and all the residents I come in contact with that you need to have at least an idea of what busi- ness is,” she said. “It’s not a part of the curriculum in medicine, unfortunately, and it’s usually not part of the curricu- lum as an undergraduate. But I’m not a business person, and I had to learn the hard way. I would never wish that on anyone.”
“SUSPICIOUS OF EVERYBODY” A Dallas internist who requested not to be named warns physicians to stay vigilant after what he experienced about eight years ago. Working in a group practice, he says he first knew something was up after his credit card was declined and he found out he had hit his limit because of purchases he didn’t recognize. Once he disputed the charge, it
occurred to him his office manager might’ve made the purchases. The manager had access to the practice physicians’ personal credit cards to charge such expenses as continuing medical education and licensing. She had transferred there about 18 months earlier, coming highly recommended. “I called her and she [said], ‘Oh
yeah, I used your card to do that.’ And then I was thinking, why did you use my personal card to buy office stuff? That goes on the corporate card, not my personal card,” the physician said. A member of the practice admin-
istration looked over the practice’s books. The physician says that au- dit revealed the office manager had charged personal expenses to the phy- sicians’ own credit cards, then submit- ted reimbursement forms to direct the money back to her.
58 TEXAS MEDICINE September 2016
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