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Fraud: Small Signs of Big Problems

Articles David Kirtland, CIA, CRMA, CPA, CFE, Laura Harris, CFE Dec 11, 2023

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David Kirtland, CIA, CRMA, CPA, CFE

David Kirtland is vice president of Audit for JERA Americas LLC in Houston.

Laura Harris, CFE

Laura Harris is a research specialist for the Association of Certified Fraud Examiners in Austin, Texas.