Forensic Accounting Lecturer Victor Cardona, senior vice president and anti-money laundering officer at Golden State Bank, discusses how artificial intelligence, automation and advanced analytics are transforming financial crime investigations by helping professionals detect suspicious activity and analyze complex transactions. While these technologies improve efficiency, Cardona stresses the importance of human oversight and professional judgment: “The fraud examiner still has to determine what those facts mean, recognize what doesn’t make sense and decide where to dig deeper,” he says.

This article was originally published by Fraud Magazine on November 1, 2026.