After years of working in different sectors, Dr. Radiah Othman, CFE, CPA, decided to turn her attention to educating others in the importance of fraud prevention and detection. She currently is an associate professor at Massey University in New Zealand where she shares stories of her previous work, as well as large fraud cases in New Zealand, with students. She enjoys watching them develop their own passions for fighting fraud and is proud to teach and encourage the next generation of fraud fighters.

How did you become passionate about fighting fraud?

In 2015, my department head asked me to design a new course on forensic accounting for the university. That was when I started reading about all aspects of fraud and realized the critical need for fraud examiners in New Zealand. High-profile cases made their way into the mainstream news, but many of the lesser known fraud cases had victimized vulnerable people throughout the country. Suddenly, I felt a huge responsibility on my shoulder and felt that it was the right thing to do.

What steps led you to your role at Massey University?

When I was young, I was always fascinated with New Zealand landscapes and wondered what it was like to live in the country. I have studied in Malaysia, the U.K. and Australia, but New Zealand is somewhere I wanted to live permanently. I am the only female Muslim Asian in my department — a combination which can be a bit challenging at times in various contexts — but I am now in a happy place with who I am and focus on what I can do. I was promoted to an associate professor in December 2020, so that was a really special way to end 2020 for me.

What are some unique challenges you've faced as an educator?

I have worked in various sectors from small enterprises to construction to multinational printing companies — doing billings, payroll, accounts, receivables, etc. The experiences made me realize the gap between teaching and practicing, and I wanted to evolve full circle by moving on to a teaching profession. It’s harder than I thought. Nowadays, students are very smart and intelligent, and you can't fake a passion about what you teach. It's lifelong learning — especially when it comes to evolving technology and meeting the demand and expectations from various stakeholders, which can be challenging. Research excellence has also been on the agenda for so many years. It can be stressful to many, but we must find our way so as not to lose our passion in both teaching and research as best as we can.

What do you like best about being an educator?

When I made the career change, I held on to the mission to expose students to the realities of fighting fraud by sharing my own work experience. They love stories — real stories and how they relate to the topics that they are learning. For example, in the forensic accounting course, I relate each topic with actual New Zealand fraud cases and the impact they had on the victims and society. The students are usually initially shocked that the cases were in New Zealand; both how frequent they are and how indiscriminate the fraudsters were to their victims. They then start to feel empathy, then the urge to help prevent fraud and, ultimately, the hunger for the required knowledge and skill set. This is when I feel so proud of being in this profession and providing knowledge beyond the examinations.

What is a memorable project that you have worked on?

Every year, I’ve organized a fraud-related essay competition as part of the forensic accounting course assessment. The best three essays are eligible to enter the contest judged by a senior forensic analyst/accountant. I am proud that Chartered Accountants Australia and New Zealand (CA ANZ) are onboard to give certificates, goodie bags and other gifts as part of the contest. The winners are then announced on the school of accountancy Facebook page.

Another proud moment is when the students write their feedback about their learning experience. They acknowledge my passion for the course and continuous fight to prevent fraud (in my capacity), how they have enjoyed the course and what they have learned, but most of all, their willingness to take on the responsibility to be at the front lines to fight fraud.

How has being a CFE impacted your professional development?

Being a CFE, I have become not only more confident as a teacher, but also in engaging with the local regulators and standard-setting bodies in roundtable discussions and forums. I have always believed that stricter auditing standards is not the solution — the accountants and auditors need to be trained further to acquire the forensic skill set required to audit financial statements. I had an interesting discussion at a recent online roundtable discussion with the External Reporting Board New Zealand on an IAASB discussion paper about fraud and going concern in financial statement audits. We discussed what requiring a "suspicious mindset" would contribute to enhanced fraud identification when planning and performing the audit and should “forensic specialists” be used in the audit.

You recently supported the ACFE’s International Fraud Awareness Week. Why is supporting anti-fraud public awareness campaigns important to you?

Supporting anti-fraud public awareness campaigns has always been special, and I do it year-round through my teaching, research, journal publications and engagement with the regulators and standard setters. The COVID-19 pandemic has allowed fraudsters to reach millions of victims globally. More often than not, the awareness about fraud is heightened when one becomes a victim. The forensic accounting specialists, fraud examiners and investigators have a big job to do, to keep up with the technology to prevent, detect and investigate fraud. As an educator, I expose students on how to use some software to detect fraud. Everyone has a role in this fight — do your part, a bit maybe, but never stop.

What activities or hobbies do you like to do outside of work?

If not volunteering for charities over the weekend, I grow herbs and vegetables in my small vegetable patch. Over time, I have successfully grown beans, beetroot, broccoli, carrots, cauliflower, chilies and potatoes. It's good for the soul to watch them growing and then share them with neighbors and friends. I also love succulents — like me, they are low maintenance but can survive adversities under extreme conditions.

ACFE membership is open to individuals of all job functions, industries and levels of experience who are interested in the prevention, detection and deterrence of fraud. Our mission is to support you by providing access to the knowledge, resources and training you need to do your job now and at every stage of your career. If you want to level up your anti-fraud career, we can help.

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