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The Social Engineering Fraud

Online Exclusives Anna Howard, CPA, CMA, Andrew Lough, CIA, CPA, CRMA, CGMA May 15, 2019

National culture plays a part in a whaling fraud that snares the controller at an overseas subsidiary.

​Kai Tang was working late on Dec. 25. It was year-end, so activity in the company was picking up, keeping the controller of the thriving Singapore distributor of a large U.S. manufacturer busy. Because it was a holiday in the U.S., Tang knew he would not be interrupted by inquiries and requests from corporate headquarters.

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Anna Howard, CPA, CMA

Anna Howard is director, Master of Science in Accounting Program, at Nichols College in Dudley, MA.​

Andrew Lough, CIA, CPA, CRMA, CGMA

Andrew Lough is an adjunct professor of internal control audit at Nichols College.​