Criminal minds

The article discusses interviews of fraud perpetrators conducted by the American Institute of Certified Public Accountants (AICPA) Fraud Task Force and presents recommendations for lessons certified public accountants (CPAs) can learn from the interviewees' fraud schemes. According to the article, fraud hotlines, scrutiny from board members, and the verification of cash in bank accounts can help prevent or detect fraud. Topics include embezzlement prevention through double-signature checks, external auditing, and whistleblowing. The nonprofit Center for Audit Quality (CAQ)'s fraud education campaign is mentioned. INSETS: SIGNS OF THE CRIMES;ANTIFRAUD INITIATIVE SEEKS TO EDUCATE.