Contabilidad

Internal
Controls And Fraud










Fraud Manual


Understanding Employee Embezzlement in the Workplace


Author: Joseph R. Dervaes, CFE, ACFE Fellow, CIA
(Retired Auditor and Fraud Examiner with Federal, State, and Local Government Life Experiences)
BIOGRAPHYJOSEPH R. DERVAES, CFE, ACFE Fellow, CIA
joeandpeggydervaes@centurytel.net – (253) 884-9303

Joe retired after 42.5 years of federal, state, and local government audit service on July 31, 2006. At his retirement, he was the Audit Manager for Special Investigations at the Washington State Auditor's Office where he was responsible for managing the agency's Fraud Program. Hespecialized in employee embezzlement fraud within all state agencies (170) and local governments (2,400) in the state of Washington. He monitored all fraud audits throughout the state and participated in the investigation of over 730 cases involving losses of over $13 million during his 20-year tenure in this position.

Joe received his Bachelor of Science Degree from the University of Tampa(Florida) in 1963 with majors in both accounting and business administration. He completed graduate studies at Air University, Maxwell Air Force Base, Alabama, in Comptrollership (1975) and Military Science (1977). He is a Certified Fraud Examiner (CFE), a Certified Internal Auditor (CIA), and a retired U.S. Air Force Lieutenant Colonel. His audit experience includes 20 years with the Air Force AuditAgency and 22.5 years with the Washington State Auditor's Office.

Joe was the fraud audit training instructor for the Washington State Auditor's Office, and the author of the agency's “Fraud Audit Manual”, and the following agency training courses: “Fraud Detection and Development”, “Fraud Auditing Update”, “Computer Fraud”, “Cash Count Procedures”,
“Interviewing Techniques”, and “TheFraud Interview”. He received the agency’s “Outstanding
Employee Award” five times (1986, 1988, twice in 1999, and 2004).

Joe is very active in the Association of Certified Fraud Examiners (CFE). In 2003, he received the Association’s coveted Donald R. Cressey Award for his lifetime contributions to fraud detection, deterrence, and education. This is the top fraud award in the worldand is similar to the Pulitzer Prize in the field of Journalism. Joe is one of the two rank and file members of the Association that have ever been granted this prestigious award. In 2004, the membership elected him to be the Vice-Chair of the ACFE Foundation Board of Directors, one of the highest positions any CFE may hold in the profession. Recognizing his volunteerism and community servicecontributions, Joe received the ACFE’s 2007 award for Outstanding Achievement in Community Service and Outreach. Joe is also a Life Member, Fellow, and Regent Emeritus, and was a previous adjunct faculty member and prior Member of the Board of Review. He is also the author of the Association’s "Cash Receipts and Disbursements" fraud training course, and a contributing author of the Second Editionof the "Fraud Examiners Manual". He received the Association’s “Distinguished Achievement Award” in 1995.
As a nationally recognized author, Joe’s profile and articles on “Big Switch: The Check for Cash Substitution Scheme”, “Disbursement Frauds: Treasury Funds Are The Target”, “All Wired Up: Electronic Funds Transfers are Prime Fraud Targets”, and a regular “By-Line Column on Fraud’s FinerPoints” have been published in Fraud Magazine, the Association’s international journal.

Joe was one of 62 CFEs whose fraud case study was published in a 2007 ACFE book entitled Fraud Casebook: Lessons from the Bad Side of Business. Joe was also one of 42 CFEs whose fraud case study was published in a companion 2009 ACFE book entitled Computer Fraud Casebook: The Bytes that Bite!

Joe is...