Breakout Session 1

Pamela Blevins

Breaking the Fraud Triangle
Pamela Blevins, Credit Union Resources, Inc., Plano, Texas

The Fraud Triangle is used to explain the three basic elements that must exist in any organization in order for internal fraud to exist.  These three elements include: Opportunity, Motivation, and Rationalization.  When one of these key elements is hindered or eliminated from the equation, a majority of internal fraud is prevented.  Dive into the mechanics of these three elements to understand why they create the ideal internal fraud situation.  This session will help you explore how to sharpen your own fraud prevention skills; learn new techniques in identifying red flag fraud activity; while also shaping the type of credit union environment that will minimize exposure to possible internal fraud and create happier more productive employees. 

Knowledge Level: Basic
No Prerequisites or advanced preparation required
Field of Study: Auditing

About Pamela Blevins

Pamela has over 11 years of experience in the credit union industry and holds a degree in Accounting.  She is currently the manager of the Special Services/Shared Financial Services division of Credit Union Resources based in Plano, TX.  Specialties include bank and account reconciliation assistance, call report preparation/assistance, loan reviews, back-office accounting assistance and specialty reviews.  She is often referred to as the as the DOR fixer. She began her career as an External Auditor, assisting credit unions in meeting their annual audit requirements for credit unions that range from less than $1 million in assets to $500 million in assets and is still very involved in this process.  She also provides onsite training to staff and/or Officials in accounting, lending, and internal controls geared help ensure the ongoing success of their credit unions.

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