AGA Fraud ‘26

Sessions Speakers Exhibitors Floor Plan

W103: The Fraud Triangle Is Dead: Detecting Fraud in the Age of AI (Room Atrium Ballroom A)

23 Sep 26

9:55 AM - 10:45 AM

Tracks: FOS: ITT (Information Technology-Technical)

Speaker(s): Patrick McLoughlin, Executive Director, Maryland Benefits; Mark Greenblatt;

Moderator(s): David Hilton, Principal, Risk Consulting, RSM

The “Fraud Triangle” has long been the traditional model for evaluating and explaining the risk of fraud in accounting and auditing contexts. However, emerging technologies are supercharging the scale and scope of fraud schemes, much faster than traditional controls can adapt, and require that we reconsider the opportunities and abilities of fraudsters. Buoyed by real-world case studies, this session will discuss the updated controls organizations need now.

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