In a lively, Wednesday morning session, Inès Panou, CFE, MBA, engaged 37th Annual ACFE Global Fraud Conference attendees in a discussion on conducting audits across international borders. Panou, the chief risk officer for SANRU, a nongovernmental organization in the Democratic Republic of Congo, said that fraud is a universal condition that starts with people — not when the money disappears. According to Panou, the human element of fraud and how people rationalize committing it is an overlooked part of the Fraud Triangle.