SPECIAL EDITION EXCLUSIVELY FOR CERTIFIED FRAUD EXAMINERS … · 2014-09-24 · • Advanced...

Anti-Fraud Resource GuideFourth Quarter 2014

SPECIAL EDITION EXCLUSIVELY FOR CERTIFIED FRAUD EXAMINERS

As we contemplate the next 25 years of the anti-fraud profession, one trend seems clear: the future of the fight against fraud will be increasingly high-tech. Be prepared with training and resources from the ACFE.

THE WILLING CHAIR: Getting Cooperation and Information During Interviews

What’s Inside: � 26th Annual ACFE Global

Fraud Conference, pg. 10

� Using Data Analytics to Detect Fraud,

pg. 29

� Finding the Truth: Effective Techniques

for Interview and Communication,

pg. 50

Anti-Fraud Resource GuideFourth Quarter 2014

Subjects of interviews – even those on the periphery of an investigation — may be reluctant to provide information. Do you have the skills in your interviewing toolkit to gain their cooperation?

THE WILLING CHAIR:Getting Cooperation and Information During Interviews

What’s Inside: � How to Become a CFE, pg. 7

� Principles of Fraud Examination, pg. 18

� Professional Interviewing Skills, pg. 33

2 | LEARN MORE VISIT ACFE.com CALL (800) 245-3321 or +1 (512) 478-9000

The Association of Certified Fraud Examiners is registered with the Na-tional Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individ-ual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

DISCLAIMERS

*Reservations subject to availability. I understand if I reserve a room at the course hotel, the hotel may disclose to ACFE non-financial reservation infor-mation, (name, dates of stay), for the purpose of updating and confirming the event room block. By registering for this event, I grant the ACFE or anyone authorized by the ACFE, the right to use or publish in print or electronic format, any photographs or video containing my image or likeness for any promo-tional purpose, without compensation.

†Payment must be received by Early Registration Deadline to obtain savings.

ACFE self-study courses do not require advanced preparation. For more infor-mation on ACFE self-study courses, including fields of study and learning objectives, please visit ACFE.com/shop

“ACFE,“ “CFE,“ “Certified Fraud Exam-iner,“ “CFE Exam Prep Course,” “Fraud Magazine,” “Association of Certified Fraud Examiners,” “EthicsLine,” the ACFE Seal, the ACFE Logo and related trademarks, names and logos are the property of the Association of Certified Fraud Examiners, Inc., and are regis-tered and/or used in the U.S. and coun-tries around the world.

©2014 by the Association of Certified Fraud Examiners, Inc.

Table of ContentsMembership and Certification (pgs. 3-10)The Willing Chair .....................................................................................................................................................3ACFE Membership Benefits and Referral Application ........................................................................6 and InsertBecoming a CFE ......................................................................................................................................................7CFE Exam Review Course .......................................................................................................................................8CFE Exam Prep Course® ...................................................................................................................................... 10

ACFE Learning Events (pgs. 12-46)2014-2015 Calendar of Events ............................................................................................................................. 12

Conferences (pgs. 14-16)26th Annual ACFE Global Fraud Conference ....................................................................................................... 142014 ACFE Asia-Pacific Fraud Conference .......................................................................................................... 152015 ACFE European Fraud Conference .......................................................................................................... 16

Seminars (pgs. 18-46)Principles of Fraud Examination .......................................................................................................................... 18Advanced Fraud Examination Techniques ......................................................................................................... 19Advanced Interviewing Techniques Workshop ................................................................................................... 20Auditing for Internal Fraud .................................................................................................................................. 21Featured Items: Interviewing ............................................................................................................................... 22Bribery and Corruption ........................................................................................................................................ 23Building Your Fraud Examination Practice .......................................................................................................... 24Conducting Internal Investigations ..................................................................................................................... 25NEW! Controlling the Risk of Asset Misappropriation ............................................................................................ 26Financial Statement Fraud ................................................................................................................................... 27Fraud Prevention .................................................................................................................................................. 28Fraud Risk Management ..................................................................................................................................... 29Health Care Fraud ................................................................................................................................................ 30Investigating Conflicts of Interest ........................................................................................................................ 31Investigating on the Internet: Research Tools for Fraud Examiners ................................................................... 32Professional Interviewing Skills .......................................................................................................................... 33NEW! Protecting Data and Intellectual Property .................................................................................................... 34UPDATED! Using Data Analytics to Detect Fraud .................................................................................................... 35Featured Items: Data Security ............................................................................................................................. 36Combo Events ...................................................................................................................................................... 37Additional Seminars ............................................................................................................................................. 43ACFE Webinars ................................................................................................................................................... 44ACFE On-Site Training ......................................................................................................................................... 45ACFE Faculty ........................................................................................................................................................ 46

ACFE Bookstore (pgs. 47-54)Self-Study CPE ..................................................................................................................................................... 47Books and Manuals.............................................................................................................................................. 52Merchandise ........................................................................................................................................................ 54

ften within the interviewing process,

the concept of gaining compliance is

thought of as being singularly direct-

ed at the doer of the wrongful deed.

But, that is not always the case. Many times, the

people who are on the periphery of an inquiry —

neutral third parties, for example — may be less

than enthusiastic to fully cooperate with you, the

interviewer. Whether the unwilling interviewee is

the target of the inquiry, a possible co-conspirator

or something else, your task remains the same —

transition the individual from the “unwilling chair”

to the “willing chair.”

I worked on a case a few years ago that serves as

a prime example of the value of obtaining third-par-

ty information in order to break a case. As part of

a series of interviews related to an internal theft, I

interviewed someone whom the organization highly

suspected was the culprit. Into the interview, and af-

ter the application of a series of questions to assess

the individual’s veracity, my perception was that

this person was not the guilty party. However, I did

think he knew information that related to the case.

While my goal of gaining compliance remained the

same, my focus shifted from endeavoring to obtain

an admission of guilt to gaining cooperation.

O

THE WILLING CHAIR: Getting Cooperation

and Information During Interviews

by DON RABON, CFE

President, Successful Interviewing Techniques and ACFE Faculty Member


I asked him how long he had worked for the com-

pany, how they had treated him and his perception

of the loyalty that the company had afforded him. I

ascertained that he felt strongly that the company had

been very loyal to him. At that point, I implemented a

series of specific, formulated questions, guiding him

to contemplate his responsibility to reciprocate that

loyalty back to the organization. My goal was to have

his loyalty to the company take precedence over his

loyalty to his associate, whom he suspected was the

thief. I asked him:

“A loyal employee is going to do what is in the best

interest of the company, isn’t he?” He answered in the

affirmative.

“Isn’t it true that if a loyal employee had informa-

tion about this situation, he would feel a sense of

obligation to share it?” Once more, he answered in

the affirmative.

Finally, I asked him, “What is it you know that I

need to know?”

After a period of silence, he looked down at the table,

took a deep breath, patted the table twice with his

right hand, looked me in the eye and said, “Well, there

is one thing.” “Tell me the one thing,” I responded.

And there we had it. He had transitioned from unwill-

ing to willing. While he had not done anything wrong,

he was holding back — deception by concealment.

The default setting for a conflicted mind tends to

be, “No.” Consequently, an interviewer with compli-

ance-gaining responsibilities must continue to rely on

his working tools — questions. When the interviewer

tells the interviewee something, cognition tends to

diminish. When an interviewer poses a question, cog-

nition is activated.

Below are just a few of the applications from the

Professional Interviewing Skills (pg. 33) 2-day course


When the interviewer tells the interviewee something, cognition tends to diminish. When an interviewer poses a question, cognition is activated.

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com LEARN MORE | 5

that I applied in the above scenario and that will help

you, the fraud fighter, in your own interviewing:

• Assessment questions assist the interviewer in

evaluating of the interviewee’s veracity.

• The application of questions specifically formulat-

ed to gain cooperation enables the interviewer to

identify barriers and gain compliance.

• A working knowledge of all of the questioning

formulations addressed in the course allows the

interviewer to make an informed decision as to

what to ask, how to ask and when to ask.

• Knowing the various forms of deception, and the

symptoms thereof, allows the interviewer to ap-

ply appropriate questioning formulations, assess

the verbal, vocal and nonverbal responses of the interviewee,

and proceed accordingly.

Other ACFE courses and self-studies that will also help you in

your professional interviewing:

• Advanced Interviewing Techniques Workshop (pg. 20)

• Interviewing Techniques for Auditors (pg. 42)

• Finding the Truth: Effective Techniques for Interview and

Communication (pg. 50)

• Conducting Admission-Seeking Interviews (pg. 50)

• Fraud-Related Interviewing (pg. 50)

• Interviewing and Interrogation, Second Edition (pg. 53)

• Persuasive Interviewing: A Forensic Case Analysis (pg. 53)

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Keys to Success: Be Vigilant, Find a Mentor

Britany Finnegan, CFE, is a mortgage fraud specialist

for Capital One in McLean, Virginia. She shared some

of her advice for being successful and effective in fight-

ing fraud. One of her secrets: Find a strong mentor.

How did you get started in your line of work?

My journey began in Florida as a receptionist for a British

vacation rental company from which I transferred to the

mortgage division. I was excited, but little did I know the

bubble would burst in the mortgage industry soon after.

After a year, like many, I was forced to look for work and

found myself employed within the field of quality assur-

ance, until the company closed its doors due to the eco-

nomic downturn. This was a blessing in disguise, as it led

me to JPMorgan Chase. There I was able to expand my

knowledge and experience in the mortgage fraud divi-

sion. After a few years, I was approached by an executive

recruiter working on behalf of Capital One. Excited for the

opportunity, I immediately accepted a position as a Fraud

Examiner II for them. It was Capital One who encouraged

me to obtain my Certified Fraud Examiner (CFE) credential.

What are some of your day-to-day responsibilities in your role?

Currently, I review closed mortgage loans that have ei-

ther been referred to our department or fit a scope for

possible suspicious

activity. If any suspi-

cious activity is deter-

mined, a Suspicious

Activity Report (SAR) is

filed and all corporate

requirements are met.

Which types of cases (or subjects) are the most interesting to you, personally?

Any new types of trends — it just amazes me what

some individuals come up with and the time and effort

put into committing fraud. I also enjoy the challenge of

putting together all the pieces that help identify the full

scope of all involved in the fraud.

What advice do you have for other fraud examiners who would follow in your footsteps?

Simply put, seek a mentor. One of my current men-

tors advised me to always be on the lookout for

someone who you feel comfortable with that will

share their knowledge and experiences. Knowl-

edge is priceless and so is the wise advice mentors

share. It’s your desire that will make this happen;

desire transcends everything, which will produce

fabulous results. n

Britany Finnegan, CFE Mortgage Fraud Specialist Capital One

Membership and CertificationToday, more than 70,000 ACFE members are protecting

our global economy and ensuring integrity in the market-

place by leading the fight against fraud. Position yourself

as a leader in your profession by joining the ACFE. Gain

access to comprehensive anti-fraud resources, expert

training opportunities and valuable member benefits that

will help you reach your professional goals.

Exclusive Member Resources• Publications — Stay on top of the latest trends and new

developments, gain access to exclusive articles and videos, and find news, analysis and commentary on the global fight against fraud in a variety of formats including magazines, blogs and e-newsletters.

• Savings on Anti-Fraud Training — Last year ACFE mem-bers saved more than $3.5 million on the best anti-fraud training available.

• Articles and Reports — Dig into a wealth of relevant anti-fraud articles and reports on a variety of topics that reveal deeper insights into the various aspects of fraud.

• Tools — Risk assessments, sample documents and a da-tabase of CFEs to assist you with your most confounding fraud issues are just a few of the many tools available to ACFE members.

• Videos — Topics ranging from former Olympus CEO and whistleblower Michael Woodford telling his story to career videos targeted to anti-fraud professionals are available in our extensive and diverse video library.

• Podcasts — The ACFE’s monthly podcast, Fraud Talk, breaks down case studies, interviews the industry’s lead-ing experts and provides the tools you need to spot, fight and prevent fraud.

• Online Career Center — Features a targeted job board; free monthly career webinars from top authors and career experts; career path information; advice from experts in the areas of career development, human resources, self-employment and career transitions; and résumé evaluations by an award-winning author and former hiring manager.

• Free Webinars — Earn free CPE while staying abreast of new topics with free, members-only webinars.

The CFE Credential

• Obtain the Certified Fraud Examiner (CFE) credential and position yourself as an anti-fraud expert, helping to further your professional growth and advance your career. Only ACFE members may become CFEs.

• Increase your earning potential — According to the 2013/2014 Compensation Guide for Anti-Fraud Profession-als, CFEs earn 25 percent more than their non- certified colleagues.

• Improve your marketability and job security — Robert Half International identifies the CFE as “in-demand…one of the most marketable credentials today,” and A.E. Feldman, a leading executive search firm, states, “…the CFE has emerged as the gold standard in the area of fraud.”

The ACFE has embraced the inter-national flavor in its membership…if you’re doing a lot of investigations some of them take you across borders and having a global presence is important.

— Malcolm Reid, CFE, CPP, CBCPBrison, Ltd.

6 | LEARN MORE VISIT ACFE.com/Membership CALL (800) 245-3321 or +1 (512) 478-9000

How to Become a CFEAssociate Membership is the first step, and is open to individuals of all job functions,

industries and levels of experience who are interested in the prevention, detection

and deterrence of fraud. Preparing for and passing the CFE Exam are next, and the

ACFE offers different ways to support your preparation efforts to match your individ-

ual learning style.Did you know?

CFEs earn on average 25% more than their non-certified peers.

More than 75% of the Fortune 500 employ CFEs.

Fraud losses were 53% lower and durations were 50% shorter in organizations that had CFEs on staff.

This was the best training course I have attended; the speakers were knowledgeable, the materials relevant and I will be able to incorporate the learnings into my day-to-day job responsibilities.

— Diane DeLoria, CFE Health Care Compliance Officer

& Director of Investigations Johnson & Johnson

I found the Prep Course to be user-friendly, and when used with the Fraud Examiners Manual, helped to not just determine the correct answer, but be able to understand the what and the why behind the correct answer. I would definitely recommend this course.

— Kimberly Bartuska, CFE Underwriter

If you prefer to work on your own, at your own pace:

The CFE Exam Prep Course® is a computer self-study program that helps prepare you for the CFE Exam. The course provides you with questions and gives you instant feedback on your answers, which includes citations to reference material where you can explore the topic in more depth. Features:

• More than 1,500 study questions similar to those provided on the CFE Exam

• Timed, simulated practice exams

• Review of results and progress

• Helpful checklist for obtaining the CFE credential

• Fraud Examiners Manual (PDF)

To learn more, see pgs. 10-11, or call an ACFE Member Services Representative at (800) 245-3321 or +1 (512) 478-9000.

If you prefer the structure and interaction of a classroom environment:The CFE Exam Review Course provides you with an intense, 4-day overview of the fundamental con-cepts covered in the CFE Exam. Expert instructors can answer questions on the material and on how best to prepare for and pass the CFE Exam itself. Registration includes the CFE Exam Prep Course software.

Features:

• Structured learning environment

• Guidance and coaching from experienced instructors

• Interaction with peers

• Printed course materials that outline the exam and make preparation easier

• Option to take the CFE Exam on-site

To learn more, see pgs. 8-9, or call an ACFE Member Services Representative at (800) 245-3321 or +1 (512) 478-9000.

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/CFE LEARN MORE | 7

8 | LEARN MORE VISIT ACFE.com/ExamReview CALL (800) 245-3321 or +1 (512) 478-9000

CFE Exam Review CourseIf you are pursuing the Certified Fraud Examiner (CFE)

credential, the CFE Exam Review Course will help you master

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CFE Exam Prep Course software (pg. 10), will provide you with

an unbeatable combination for passing the exam.

Heightened fraud awareness combined with new laws and regulations have increased the already growing

demand in the workforce for professionals who are highly skilled at fighting fraud. The CFE credential is the premier

certification for anti-fraud professionals around the world. CFEs are specialists in the deterrence, detection and

investigation of fraud, and possess a broad range of skills that uniquely qualifies them to effectively combat fraud.

Fees$2295*

CPE Credit30

Course LevelBasic

PrerequisitesThis course is designed to review mate-rial required to pass the CFE Exam and assumes a basic knowledge of fraud ex-amination principles. If you are unfamiliar with the basic tenets of fraud examina-tion, we recommend taking the Principles of Fraud Examination (pg. 18) course in advance.

*Event price includes 2014 CFE Exam Prep Course. Participants who currently own an older version of the CFE Exam Prep Course can register for a discounted rate and get a free upgrade to the 2014 CFE Exam Prep Course.


Register early to SAVE $100†! Visit ACFE.com/ExamReview

Benefits of Attending• Structured Learning Environment — Learn how to

prepare for the CFE Exam

• Fast Track — Participate in an intense, 4-day preparation period

• Instructor-Led — Receive guidance from experienced instructors

• Interactive Sessions — Participate in open discussions on a variety of topics in fraud prevention

• Team Environment — Meet others preparing for the CFE Exam and CFE instructors who will help you organize study sessions to review materials, and provide you with tips and processes designed for the working professional’s busy schedule

• On-Site Testing — Take the CFE Exam on-site while the material is still fresh in your mind. Go home knowing you’ve passed your CFE Exam

Who Should Attend• Anyone who prefers learning in an instructor-led,

classroom setting

• Individuals who favor table discussions with peers and experienced instructors

• Those who need extra encouragement to take the CFE Exam

What’s Included• The CFE Exam Prep Course — a $945 value!

• Printed course materials that outline the topics covered in the exam and aid in preparation

• Essential knowledge from experienced instructors

• Exam fees

CPE CREDIT:30

Upcoming Courses:See pg. 9

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NASHVILLE, TN • October 27-30, 2014

AUSTIN, TX • November 3-6, 2014

HOUSTON, TX • January 12-15, 2015

LAS VEGAS, NV • February 23-26, 2015

WASHINGTON, D.C. • March 30-April 2, 2015

ATLANTA, GA • April 27-30, 2015

LOS ANGELES, CA • July 20-23, 2015

CHICAGO, IL • August 17-20, 2015

WASHINGTON, D.C. • September 21-24, 2015

NEW YORK, NY • October 5-8, 2015

AUSTIN, TX • November 2-5, 2015

Take the Exam at the Event Take the exam on-site and earn your CFE credential within days.

Visit ACFE.com/ExamReview for more information.

This is a high-impact, must-take course for those individuals preparing for the CFE Exam.

— John Heidebrecht, CFE, ASA Berning & Heidebrecht, Ltd. Register early for an upcoming

course to save $100†!

2014-15 Upcoming Dates

2014 CFE Exam Prep Course, U.S. EditionPrepare to Pass the CFE Exam

Designed with the busy anti-fraud professional in mind, the

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need to prepare for the CFE Exam on your schedule. Including

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Highlights of the Prep Course include:• 1,500 study questions provide sample exam questions with an explanation of the correct answer

• Timed practice exams simulate the CFE Exam environment

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• Money-Back Pass Guarantee - Prepare for the CFE Exam with confidence knowing that the CFE Exam Prep Course is backed by our Money-Back Pass Guarantee

Establish yourself as an anti-fraud expert and advance your career by obtaining the CFE credential.

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Which Format Should I Choose?

Members-Only Installment Plan — ACFE members have the option to participate in the Members-Only Installment Plan with only three monthly payments of $260 each for the CFE Exam Prep Course (Credit card only. Includes UPS ground shipping** and administration fee). For more informa-tion, call an ACFE Member Services Representative at (800) 245-3321 or +1 (512) 478-9000. A member is not eligible to be certified until all installment plan payments have been received after passing the CFE Exam.

*Additional 8.25% sales tax for Texas residents.

**There is an additional charge for shipping outside the U.S.

Just finished the Prep Course and CFE Exam online via my iPad, it worked flawlessly… great job ACFE!

— Jeffrey Kraft, CFE

10 | LEARN MORE VISIT ACFE.com/Prep CALL (800) 245-3321 or +1 (512) 478-9000

Online Download CD-ROM

System Compatibility PC, Mac, iPad PC Only PC Only

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CFE Exam Prep Toolkit

Acquire the tools you need to prepare for the rigorous CFE

Exam with the 2014 CFE Exam Prep Toolkit, U.S. Edition.

This toolkit consists of three invaluable study tools, including:

• 2014 CFE Exam Prep Course, U.S. Edition — The latest edition of this comprehensive tool to help you become a Certified Fraud Examiner. The updated 2014 CFE Exam Prep Course is a computer self-study course that prepares you for the exam while letting you study at your own pace.

• 2014 Printed Fraud Examiners Manual, U.S. Edition — The premier reference guide for CFEs and other anti-fraud professionals. This 2,000-page guide is divided into four sections including: Financial Transactions & Fraud Schemes, Investigation, Law, and Fraud Prevention & Deterrence.

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The CFE Prep software is the easiest method of preparing for any certification I’ve encountered. The format helps you easily absorb the content and gain a true understanding of the subject matter.

— Brigham Young, CFE, CIA, CCSA Southern Company Services

12 | REGISTER NOW VISIT ACFE.com/Training CALL (800) 245-3321 or +1 (512) 478-9000

2014-2015 Calendar of EventsEvents by Date

Event Title Dates Location CPE Members Non-Members Page #

Fraud Risk Management October 23-24 Seattle, WA 16 $795 $945 29

CFE Exam Review Course October 27-30 Nashville, TN 30 $2295* $2295* 8

Building Your Fraud Examination Practice November 3Tampa, FL

8 $295 $395 24

NEW! Controlling the Risk of Asset Misappropriation November 4-5 16 $695 $845 26

CFE Exam Review Course November 3-6 Austin, TX 30 $2295* $2295* 8

NEW! Protecting Data and Intellectual Property November 6-7 San Jose, CA 16 $695 $845 34

2014 ACFE Asia-Pacific Fraud Conference November 16-18 Hong Kong 4-20 USD 1250 USD 1375 15

Professional Interviewing Skills December 15-16 Louisville, KY 16 $695 $845 33

Principles of Fraud Examination December 15-18 Austin, TX 28 $1195 $1395 18

UPDATED! Using Data Analytics to Detect Fraud December 18-19 Las Vegas, NV 16 $695 $845 35

CFE Exam Review Course January 12-15, 2015 Houston, TX 30 $2295* $2295* 8

Bribery and Corruption January 26-27, 2015 Phoenix, AZ 16 $695 $845 23

Auditing for Internal Fraud January 29-30, 2015 San Antonio, TX 16 $695 $845 21

Investigating Conflicts of Interest February 9, 2015New Orleans, LA

8 $295 $395 31

Fraud Risk Management February 10-11, 2015 16 $795 $945 29

CFE Exam Review Course February 23-26, 2015 Las Vegas, NV 30 $2295* $2295* 8

UPDATED! Using Data Analytics to Detect Fraud February 2015 Orlando, FL 16 $695 $845 35

Advanced Interviewing Techniques Workshop March 2-5, 2015 Austin, TX 27 $1395 $1595 20

Fraud Prevention March 4, 2015Denver, CO

8 $295 $395 28

Financial Statement Fraud March 5-6, 2015 16 $695 $845 27

Health Care Fraud March 9-10, 2015 Memphis, TN 16 $695 $845 30

2015 ACFE European Fraud Conference March 22-24, 2015 London, United Kingdom 4-20 EUR 1325 EUR 1475 16

CFE Exam Review Course March 30-April 2, 2015 Washington, D.C. 30 $2295* $2295* 8

Fraud Risk Management March 2015 Jakarta, Indonesia 16 $795 $945 29

Principles of Fraud Examination April 13-16, 2015 Austin, TX 28 $1195 $1395 18

Conducting Internal Investigations April 16-17, 2015 San Diego, CA 16 $695 $845 25

NEW! Controlling the Risk of Asset Misappropriation April 20-21, 2015 Chicago, IL 16 $695 $845 26

CFE Exam Review Course April 27-30, 2015 Atlanta, GA 30 $2295* $2295* 8

Financial Statement Fraud April 2015 Toronto, ON 16 $795 $945 27

UPDATED! Using Data Analytics to Detect Fraud April 2015 Melbourne, Australia 16 $795 $945 35

Fraud Risk Management May 2015 Edmonton, AB 16 $795 $945 29

Professional Interviewing Skills May 2015New York, NY

16 $695 $845 33

UPDATED! Using Data Analytics to Detect Fraud May 2015 16 $695 $845 35

UPDATED! Using Data Analytics to Detect Fraud May 2015 Frankfurt, Germany 16 $795 $945 35

26th Annual ACFE Global Fraud Conference June 14-19, 2015 Baltimore, MD 4-40 $1550 $1750 14

CFE Exam Review Course July 20-23, 2015 Los Angeles, CA 30 $2295* $2295* 8

CFE Exam Review Course August 17-20, 2015 Chicago, IL 30 $2295* $2295* 8

Investigating on the Internet August 2015Las Vegas, NV

16 $695 $845 32

Professional Interviewing Skills August 2015 16 $695 $845 33

UPDATED! Using Data Analytics to Detect Fraud August 2015 Hong Kong 16 $795 $945 35

Advanced Fraud Examination Techniques September 14-16, 2015 Austin, TX 24 $995 $1195 19

CFE Exam Review Course September 21-24, 2015 Washington, D.C. 30 $2295* $2295* 8

2015 ACFE Canadian Fraud Conference September 2015 Ottawa 4-23 TBD TBD N/A

CFE Exam Review Course October 5-8, 2015 New York, NY 30 $2295* $2295* 8

2015 ACFE Asia-Pacific Fraud Conference November 2015 Singapore 4-20 TBD TBD N/A

UPDATED! Using Data Analytics to Detect Fraud November 2015 Montreal, QC 16 $795 $945 35

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/Training REGISTER NOW | 13

Events by Location

Event Title Dates Location CPE Members Non-Members Page #

CFE Exam Review Course April 27-30, 2015 Atlanta, GA 30 $2295* $2295* 8

CFE Exam Review Course November 3-6 Austin, TX 30 $2295* $2295* 8

Principles of Fraud Examination December 15-18 Austin, TX 28 $1195 $1395 22

Advanced Interviewing Techniques Workshop March 2-5, 2015 Austin, TX 27 $1395 $1595 20

Principles of Fraud Examination April 13-16, 2015 Austin, TX 28 $1195 $1395 18

Advanced Fraud Examination Techniques September 14-16, 2015 Austin, TX 24 $995 $1195 19

26th Annual ACFE Global Fraud Conference June 14-19, 2015 Baltimore, MD 4-40 $1550 $1750 14

NEW! Controlling the Risk of Asset Misappropriation April 20-21, 2015 Chicago, IL 16 $695 $845 26

CFE Exam Review Course August 17-20, 2015 Chicago, IL 30 $2295* $2295* 8

Fraud Prevention March 4, 2015Denver, CO

8 $295 $395 28

Financial Statement Fraud March 5-6, 2015 16 $695 $845 27

Fraud Risk Management May 2015 Edmonton, AB 16 $795 $945 29

UPDATED! Using Data Analytics to Detect Fraud May 2015 Frankfurt, Germany 16 $795 $945 35

2014 ACFE Asia-Pacific Fraud Conference November 16-18 Hong Kong 4-20 USD 1250 USD 1375 15

UPDATED! Using Data Analytics to Detect Fraud August 2015 Hong Kong 16 $795 $945 35

CFE Exam Review Course January 12-15, 2015 Houston, TX 30 $2295* $2295* 8

Fraud Risk Management March 2015 Jakarta, Indonesia 16 $795 $945 29

UPDATED! Using Data Analytics to Detect Fraud December 18-19 Las Vegas, NV 16 $695 $845 35

CFE Exam Review Course February 23-26, 2015 Las Vegas, NV 30 $2295* $2295* 8

Investigating on the Internet August 2015Las Vegas, NV

16 $695 $845 32

Professional Interviewing Skills August 2015 16 $695 $845 33

2015 ACFE European Fraud Conference March 22-24, 2015 London, United Kingdom 4-20 EUR 1325 EUR 1475 16

CFE Exam Review Course July 20-23, 2015 Los Angeles, CA 30 $2295* $2295* 8

Professional Interviewing Skills December 15-16 Louisville, KY 16 $695 $845 33

UPDATED! Using Data Analytics to Detect Fraud April 2015 Melbourne, Australia 16 $795 $945 35

Health Care Fraud March 9-10, 2015 Memphis, TN 16 $695 $845 30

UPDATED! Using Data Analytics to Detect Fraud November 2015 Montreal, QC 16 $795 $945 35

CFE Exam Review Course October 27-30 Nashville, TN 30 $2295* $2295* 8

Investigating Conflicts of Interest February 9, 2015New Orleans, LA

8 $295 $395 31

Fraud Risk Management February 10-11, 2015 16 $795 $945 29

Professional Interviewing Skills May 2015New York, NY

16 $695 $845 33

UPDATED! Using Data Analytics to Detect Fraud May 2015 16 $695 $845 35

CFE Exam Review Course October 5-8, 2015 New York, NY 30 $2295* $2295* 8

UPDATED! Using Data Analytics to Detect Fraud February 2015 Orlando, FL 16 $695 $845 35

2015 ACFE Canadian Fraud Conference September 2015 Ottawa 4-23 TBD TBD N/A

Bribery and Corruption January 26-27, 2015 Phoenix, AZ 16 $695 $845 23

Auditing for Internal Fraud January 29-30, 2015 San Antonio, TX 16 $695 $845 21

Conducting Internal Investigations April 16-17, 2015 San Diego, CA 16 $695 $845 25

NEW! Protecting Data and Intellectual Property November 6-7 San Jose, CA 16 $695 $845 34

Fraud Risk Management October 23-24 Seattle, WA 16 $795 $945 29

2015 ACFE Asia-Pacific Fraud Conference November 2015 Singapore 4-20 TBD TBD N/A

Building Your Fraud Examination Practice November 3Tampa, FL

8 $295 $395 24

NEW! Controlling the Risk of Asset Misappropriation November 4-5 16 $695 $845 26

Financial Statement Fraud April 2015 Toronto, ON 16 $795 $945 27

CFE Exam Review Course March 30-April 2, 2015 Washington, D.C. 30 $2295* $2295* 8

CFE Exam Review Course September 21-24, 2015 Washington, D.C. 30 $2295* $2295* 8

3 WAYS TO SAVE!

Early Registration SavingsFind the events that you want to attend. Register and pay before the Early Registration Deadline listed for the event (generally one month before event start date) and SAVE $95 or more off of the regular price for the event.

Combo Event SavingsRegister to attend two events being held con-secutively in select cities and receive $100 in savings! Combo events are designated with this icon:

Group SavingsSelect the event that best suits the learning needs of your group. Gather a team of three or more individuals to register together. Call the ACFE at (800) 245-3321 or +1 (512) 478-9000 to determine your savings.

*Event price includes the cost of the 2014 CFE Exam Prep Course software. Participants who own an older version of the Prep Course may register for a discounted fee. Visit ACFE.com for rates.

Schedule subject to change. Visit ACFE.com/Training for the most up-to-date Calendar of Events.

The annual ACFE Global Fraud Conference is a must-attend professional event. I attend to net-work with various professionals, to increase in knowledge and return home to share my experience with colleagues and friends.

— Ikechi Nwazue, CFE, MBA, MAFM Senior Auditor,

Arizona Department of Transportation

14 | REGISTER NOW VISIT FraudConference.com CALL (800) 245-3321 or +1 (512) 478-9000

26th Annual ACFE Global Fraud Conference

More insight. More connections. More impact. Be more in Baltimore.

Join nearly 3,000 anti-fraud professionals, June 14-19,

2015, at Baltimore’s Inner Harbor for the 26th Annual

ACFE Global Fraud Conference. As the world’s largest anti-fraud event, the 2015 conference will offer a

comprehensive opportunity to gain the knowledge, resources and connections you need to make your fight

against fraud more effective. The conference features:

Hotel InformationRoom blocks are available at nearby Inner Harbor hotels with rates from $169-$199. Visit FraudConference.com for more information and booking details for conference hotels.

Venue InformationBaltimore Convention Center1 W Pratt St.Baltimore, MD 21201Venue Phone: +1 (410) 649-7000

CPE Credit4-40

Course LevelBasic-Advanced

PrerequisitesNone

More than 70 sessions on the latest anti-fraud

issues, including prevention, detection, auditing, technology,

risk management, compliance, ethics and international

issues.

Networking opportunities to connect with attendees

from around the world.

One-on-one professional development support from

the ACFE Career Connection.

Access to the latest anti-fraud products and ser-

vices from leading vendors.

Conference Fees

Most Popular Event Packages Early Registration* Government Pricing

Full Conference Includes Pre, Main & Post Events

(June 14-19, 2015)

Members ........................ $1350Non-Members ................ $1550

Members ........................ $1275Non-Members ................ $1475

Main Conference Only(June 15-17, 2015)

Members .......................... $950Non-Members ................ $1150

Members .......................... $825Non-Members ................ $1025

*Rate valid through December 31, 2014. Payment must be received by Early Registration Deadline to receive discount.

Register now to receive the lowest pricing!

Visit FraudConference.com

CPE CREDIT:4-40

BALTIMORE INNER HARBOR, MD June 14-19, 2015

• Internal Investigations in Multinational Companies

• Shaping the Tone of Your Organization: Actions and Behaviors of an Anti-Fraud Culture

• Integrating Forensic Investigation into Internal Auditing

• Legal Protection of Personal Information in the People’s Republic of China

Keynote Speakers

Michael Woodford

Olympus Whistleblower

Albert Hui, CISA, CISM, GCFA, GCFE

Principal Consultant, Security Ronin

David Barboza

Correspondent, The New York Times (Shanghai)

and Pulitzer Prize Winner

Bruce Dorris, J.D., CFE, CPA, CVA

Vice President and Program Director,

Association of Certified Fraud Examiners

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/AsiaPac REGISTER NOW | 15

Hotel InformationInterContinental Hong Kong18 Salisbury RdKowloon, Hong KongReservations: +852 2721-1211 or [email protected] Code: ACCRoom Rate*: HKD 2600 standardHotel Cut-Off Date: October 14, 2014

CPE Credit4-20


PrerequisitesNone†Payment must be received by Early Registration Deadline to obtain savings.

*Reservations subject to availability.

Register by October 16 and save USD 150†! Visit ACFE.com/AsiaPac

2014 ACFE Asia-Pacific Fraud Conference

Learn best practices and innovative techniques

you can immediately incorporate into your anti-fraud strategy

at the 2014 ACFE Asia-Pacific Fraud Conference in Hong Kong,

November 16-18, 2014. This can’t-miss training event offers

education in fraud prevention, detection and deterrence, along

with invaluable networking opportunities.

Concurrent sessions this year include:

Conference Fees

Full Conference Package

Early Registration (By October 16)†

Standard Registration(After October 16)

Includes: Pre-Conference and Main Conference

Members ...................... USD 1100Non-Members .............. USD 1225

Members ....................USD 1250Non-Members ............USD 1375

Individual Event Packages

Early Registration (By October 16)†

Standard Registration(After October 16)

Pre-Conference Only N/AMembers ......................USD 295Non-Members ..............USD 395

Main Conference Only Members ........................ USD 925Non-Members .............. USD 1050

Members ....................USD 1075Non-Members ............USD 1200

Group Registration

Bring a team of three or more

from your organization and

save an additional USD 25 on

Full and Main Conference pack-

ages. For details or to register,

contact Member Services at

[email protected]

or call +1 (512) 478-9000.

CPE CREDIT:4-20

HONG KONG November 16-18, 2014

Visit ACFE.com/AsiaPacific for updated seminar dates and information.

2015 ACFE European Fraud Conference

Save the date for the 2015 ACFE European Fraud

Conference in London, March 22-24, 2015. This premier event

offers you the opportunity to exchange insights and develop

cutting-edge skills in the global fight against fraud. In addition

to attending informative sessions offering practical techniques

and tips, you’ll network with leaders from Europe’s anti-fraud

community and earn up to 20 CPE credits.

Visit ACFE.com/European for the latest updates on the conference program, speakers and networking opportunities.

16 | REGISTER NOW VISIT ACFE.com/European CALL (800) 245-3321 or +1 (512) 478-9000

Conference Fees

Full Conference Package

Early Registration†

(By February 20)Standard Registration

(After February 20)

Includes: Pre-Conference and Main Conference

Members ...................... EUR 1200Non-Members .............. EUR 1350

Members ....................EUR 1325Non-Members ............EUR 1475

Individual Event Packages

Early Registration† (By February 20)

Standard Registration(After February 20)

Pre-Conference Only N/AMembers ......................EUR 275Non-Members ..............EUR 365

Main Conference Only Members ...................... EUR 1150Non-Members .............. EUR 1275

Members ....................EUR 1275Non-Members ............EUR 1400

Group Registration

Bring a team of three or more

from your organization and save

an additional EUR 25 on Full

and Main Conference packages.

For details or to register, email

[email protected] or

call +1 (512) 478-9000.

Registration fees include 20% VAT. Credit cards will be charged the U.S. dollar amount. Differences may occur due to bank currency translations.

Hotel InformationPark Plaza VictoriaHotel Phone: +44 844 415 6750Room Rate*: GBP 159 (inclusive of breakfast, exclusive of VAT)Hotel Cut-Off Date: February 17, 2015

CPE Credit4-20


PrerequisitesNone†Payment must be received by Early Registration Deadline to obtain savings. *Reservations subject to availability.

Register by February 20, 2015 to SAVE EUR 125!† Visit ACFE.com/European

Always a great learning experience.— Anthony J Barrett, CFE, CPFA

Wales Audit Office

CPE CREDIT:4-20

LONDON March 22-24, 2015

Getting StartedStrong Foundations for an Anti-Fraud Education

Looking for a good place to start your anti-fraud

education? Build your skillset on a foundation of

strong fundamentals. These ACFE resources will

improve your fraud-fighting skills and

prepare you for more advanced training:

Understanding the Basics of Fraud ExaminationThis self-study course

provides an overview

of the fraud examination process and explains the

core concepts of fraud examination. This is the

perfect introduction for new and aspiring

anti-fraud professionals.


Principles of Fraud ExaminationGet a comprehensive

overview of fraud

prevention, detection

and deterrence with

this 3½-day, instructor-led course. Explore the four

fundamental areas of fraud examination: Financial

Transactions and Fraud Schemes, Fraud Prevention

and Deterrence, Investigation and Law (pg. 18).

Corporate Fraud HandbookThe Corporate Fraud

Handbook, written by ACFE

founder and chairman Dr.

Joseph T. Wells, CFE, CPA,

explores the three main

categories of occupational

fraud and abuse — asset misappropriation, corrup-

tion and fraudulent statements — and identifies

and classifies 13 different schemes. This classic

book, now in its fourth edition, is a cornerstone of

the anti-fraud profession’s body of knowledge.


CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/Training REGISTER NOW | 17

Investigator Enjoys Unraveling Fraud CasesMaria Kress, CFE, serves as an investigator with the Office of the Inspector General (OIG) for the Los Angeles Unified School District. From watching crime dramas on television and becoming an under-cover store detective, to her current role unraveling fraud cases using investi-gative skills, surveillance and other means, Kress has found a fulfilling career in the fight against fraud.

What led you to this line of work? I have always had an inquisitive mind and enjoyed figuring out ‘whodunit’ while watching the crime drama shows growing up. The process of putting the pieces of the puzzle together and following the paper trail intrigues me and captures my interest. So, it’s no surprise that I ended up in the investigations industry. My career began 23 years ago when I was hired as an undercover store detective at a major retailer.

Did a certain type of investigation really draw you in? Internal investigations have always been very interesting to me. I enjoy the process of reviewing and interpreting data from exception reports, discovering areas of vulner-ability and highlighting patterns of irregularities. Then, tracking and mapping out the employees that had the opportunity to cause the defalcation, setting up surveil-lance, documenting the incidents, narrowing down the field of suspects and finally interviewing the suspect. That, of course, is the best-case scenario.

What advice do you have for other fraud examiners who would follow in your footsteps? This industry is fascinating; ever-changing, ever-growing. I would advise fraud examiners to expand their experience and knowledge to related areas (and sometimes, not-so-related areas) to gain a well-rounded understanding of the vastness and different types of fraud.

Do you have any hobbies or interests outside of your anti-fraud work? I really enjoy traveling internationally. I love the whole process of researching and planning the trip almost as much as I like the actual vacation! I recently toured Switzerland; highlights were Wengen, Montreux and Lucerne (so beautiful!). Past destinations include Ire-land, Scotland, England, France, Italy, Germany, Austria and Japan. n

Maria Kress, CFE Investigator – Office of the Inspector General Los Angeles Unified School District

18 | REGISTER NOW VISIT ACFE.com/POFE CALL (800) 245-3321 or +1 (512) 478-9000

ScheduleAustin, TX December 15-18, 2014AT&T Executive Education & Conference CenterHotel Phone: (877) 744-8822Room Rate*: $159 single/double (limited gov’t room rates available)Hotel Cut-Off Date: November 14, 2014Early Registration Deadline†: November 14, 2014

Austin, TX April 13-16, 2015 Omni Austin Hotel DowntownHotel Phone: (800) THE-OMNIRoom Rate*: $239 single/double (limited gov’t rate rooms available)Hotel Cut-Off Date: March 23, 2015Early Registration Deadline†: February 13, 2015

FeesMembers: $1195Non-Members: $1395

CPE Credit28

Course LevelBasic

PrerequisitesNone



You Will Learn How To:• Interpret the causes of frauds, and how to prevent and

deter future frauds by detecting red flags

• Conduct all steps of a fraud investigation from planning the investigation and interviewing prospective witnesses to report writing

• Detect fraudulent financial transactions and conduct fraud risk assessments

• Identify occupational fraud schemes and external threats of fraud

• Analyze and manage financial information and recognize financial statement fraud

• Examine the legal issues that affect fraud examinations including rules of evidence, key legal rights and privacy issues, and testifying

Who Should Attend:• Business professionals, educators and students interested

in the anti-fraud field

• Experienced fraud examiners seeking to complement their practical experience with the knowledge of leading anti-fraud experts

• Individuals who are considering starting a practice focused on fraud deterrence and detection

• Anti-fraud professionals interested in becoming Certified Fraud Examiners

Principles of Fraud Examination

Build a solid foundation in fraud prevention,

detection and deterrence with Principles of Fraud Examination,

the most comprehensive course on the subject. Explore the

four basic areas of fraud examination: fraud prevention and

deterrence, law, financial transactions and fraud schemes, and

investigation. This course is taught by leading practitioners

who will provide best-practices guidance and expert insight on

dealing with the professional challenges you encounter daily.

For 3½ days, immerse yourself in anti-fraud training while

interacting with colleagues and peers. The course includes

lectures, group discussions and video presentations.

CPE CREDIT:28

Upcoming Courses:AUSTIN, TXDecember 15-18, 2014

AUSTIN, TXApril 13-16, 2015

This course fulfills the annual ethics CPE requirement for CFEs.

Register early to save $200†! Visit ACFE.com/POFE

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/AFET REGISTER NOW | 19

You Will Learn How To:• Plan and execute complex fraud examinations

• Use functional knowledge of advanced legal issues pertaining to your investigation

• Strengthen your evidence-gathering skills by determining what items are relevant and how they should be collected and interpreted

• Implement advanced analytical techniques for detecting common fraud schemes

• Improve your ability to use technology and the latest computer software

• Prepare for and conduct critical interviews of both witnesses and suspects pertinent to the case

• Testify under direct and cross-examination

Who Should Attend:• Experienced fraud examiners seeking to complement

their practical experience with the knowledge of leading anti-fraud experts

• Attorneys, legal professionals and law enforcement personnel

• Controllers and corporate managers

• Detectives and private investigators

• Forensic and management accountants, accounts payable and financial analysts

• Governance, risk management and compliance officers

• Government employees

• Internal and external auditors, CPAs and CAs

• Loss prevention and security professionals

Advanced Fraud Examination Techniques

Acquire the case experience and know-how

you need to excel in your job. This 3-day advanced course

takes place in a uniquely interactive learning environment

where you will work on two actual fraud cases that have been

modified for teaching purposes. Working through these

scenarios, you will simulate many aspects of a real case —

interviewing a suspect and trying to obtain a confession;

compiling evidence and building your case; offering testimony

and being cross-examined. By understanding how it feels to be

part of a small team working a real investigation, you will enhance

your skills and expand your capabilities as a fraud examiner.

ScheduleAustin, TXSeptember 14-16, 2015Omni Austin Hotel DowntownHotel Phone: (800) THE-OMNIRoom Rate*: $209 single/double (limited gov’t room rates available)Hotel Cut-Off Date: August 24, 2015Early Registration Deadline†: August 14, 2015


CPE Credit24

Field of StudyVisit ACFE.com/AFET for more information.

Course LevelAdvanced

PrerequisitesSee ACFE.com/AFET for suggested prerequisites.

†Payment must be received by Early Registration Deadline to obtain savings. *Reservations subject to availability.

CPE CREDIT:24

Upcoming Courses:

AUSTIN, TXSeptember 14-16, 2015


Register early to save $200†! Visit ACFE.com/AFET

20 | REGISTER NOW VISIT ACFE.com/AITW CALL (800) 245-3321 or +1 (512) 478-9000

Advanced Interviewing Techniques Workshop The ability to strategically plan and execute

effective interviews is a key attribute for every successful

fraud examiner. Take your fraud interviewing skills to the next

level with hands-on instruction from experts in the field.

The ACFE is pleased to offer this advanced-level workshop

led by top-rated faculty member Don Rabon, CFE*. This

3½-day course goes beyond basic theory and consists of

practical exercises such as videotape sessions and an actual

fraud investigation case. Class size is limited to promote attendee participation and group discussions.

CPE CREDIT:27

Upcoming Courses:AUSTIN, TXMarch 2-5, 2015

ScheduleAustin, TX March 2-5, 2015AT&T Executive Education Conference Center Hotel Phone: (877) 744-8822Room Rate**: $209 single/double (limited gov’t room rates available)Hotel Cut-Off Date: February 2, 2015Early Registration Deadline†: February 2, 2015


CPE Credit27

Field of StudyCommunications

Course LevelAdvanced

PrerequisitesSee ACFE.com/AITW for suggested prerequisites.

†Payment must be received by Early Registration Deadline to obtain savings. *Course leader subject to change. **Reservations subject to availability.

You Will Learn How To:• Identify your own interviewer personality dynamics and

make them work to your advantage

• Improve your ability to ask the right questions with hands-on practice and exercises

• Master the art of developing, verifying and using rapport

• Go beyond the concept of detecting deception and apply the knowledge to actual interviews

• Affect changes in the interviewee’s behavior and apply the appropriate persuasive themes

• Interpret recent legal issues related to interviewing and apply them in your next interview

• Plan and execute a successful interview strategy for an actual fraud investigation case with hands-on experience

Who Should Attend:• Business professionals who conduct interviews








• Certified Fraud Examiners and other anti-fraud professionals

Register early to save $200†! Visit ACFE.com/AITW

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/AIF REGISTER NOW | 21

Auditing for Internal Fraud

As an auditor, finding fraud is part of your

professional responsibility. Auditing for Internal Fraud will

help you develop and sharpen your existing skills and teach

you the techniques necessary for effective fraud detection.

During the 2-day course, you will explore the challenges that

auditors traditionally face in identifying fraud and learn the

fundamentals of auditing for fraud, with an emphasis on

understanding the common schemes, detection techniques

and methods of preventing occupational fraud.

You Will Learn How To:• Identify the types, costs and red flags of common internal

fraud schemes, including:

»Fraudulent financial statements

»Bribery and corruption

»Asset misappropriation

• Recognize the auditor’s fraud-related responsibilities in audit engagements and avoid potential malpractice

• Identify the obstacles auditors often face in finding fraud and ways to avoid them

• Effectively assess an organization’s fraud risks

• Incorporate fraud brainstorming into the audit planning

• Apply data analysis techniques to find fraud

• Handle tips from whistleblowers

• Respond appropriately when fraud is found during an audit

• Employ methods for preventing management and occupational fraud

Who Should Attend:• Controllers and corporate managers

• CPAs, CAs or equivalent

• Forensic and management accountants

• Internal and external auditors


ScheduleSan Antonio, TXJanuary 29-30, 2015Omni La Mansion del RioHotel Phone: (800) THE-OMNI Room Rate*: $179 singleHotel Cut-Off Date: December 29, 2014Early Registration Deadline†: December 29, 2014


CPE Credit16

Field of StudyAuditing

Course LevelBasic

PrerequisitesNone


Finding fraud is part of your professional responsibility.

Advance your detection skills and help prevent occupational fraud.

CPE CREDIT:16

Upcoming Courses:SAN ANTONIO, TXJanuary 29-30, 2015


Register early to save $95†! Visit ACFE.com/AIF

22 | LEARN MORE VISIT FraudWeek.com CALL (800) 245-3321 or +1 (512) 478-9000

Fraud Week 2014: Help Spread the Word

International Fraud Awareness Week is November 16-22, 2014, and organiza-

tions are already gearing up for the week’s activities. While prevention and detection are undoubtedly year-round endeavors, Fraud Week provides a special opportunity to raise awareness worldwide and

spread the word that the best way to counter fraud is with a proactive,

rather than reactive, approach.

There is no cost to be an Official Supporter of Fraud Week, and it’s easy to sign up on FraudWeek.com. Official Supporters have access to free resources online, including white papers, PowerPoint presentations, podcasts and videos.

Among these resources is a new, printable handout that provides quick tips on preventing and detecting fraud. Ideal for sharing with clients and colleagues, these tips include:

1. Be Proactive. Adopt a code of ethics for manage-ment and employees. Evaluate your internal controls for effectiveness and identify areas of the business that are vulnerable to fraud.

2. Establish Hiring Procedures. Conduct thorough background investigations. Check educational, credit and employment history (as permitted by law), as well as references.

3. Train Employees in Fraud Prevention. Do workers know the warning signs of fraud? Ensure that staff members know basic fraud prevention techniques.

4. Implement a Fraud Hotline. Fraud is still most likely to be detected by a tip. Providing an anonymous reporting system for your employees, contractors and clients will help uncover more fraud.

5. Increase the Perception of Detection. Communicate regularly to staff about anti-fraud policies, ways to report suspicions of misconduct and the potential consequences (including termination and prosecution) of fraudulent behavior.

Such advice is “old hat” for most fraud examiners. But for many business leaders — especially small busi-ness owners — fraud is still a threat, and any guidance to help them counter it is valuable. Most of all, such discussions keep them thinking about fraud, which leads to more efforts to detect and prevent it. That is, after all, what Fraud Week is all about. n

November 16-22, 2014

INTERNATIONAL

WEEK

InterviewingGathering information through face-to-face

interviews is a crucial task for all anti-fraud

professionals. Take your skills to the next level

with these resources from the ACFE:

Professional Interviewing SkillsLearn how to plan for

a successful interview,

ask more effective

questions, and evaluate verbal and non-verbal

responses. You will leave this course a more

capable and confident interviewer (pg. 33).

Beyond the Numbers: Professional Interviewing TechniquesIf you can’t attend a live

training, watching an

accomplished CFE conduct

three challenging interviews

may be the next best thing. This course com-

bines online videos and a workbook to help

you become a more effective interviewer.


Interviewing and InterrogationACFE faculty member

Don Rabon, CFE, has shared

his interviewing expertise

in a number of books.

When asked which of his

books to start with, he recommended Inter-

viewing and Interrogation as an introduction

to understanding and applying more effective

interviewing techniques.


CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/BC REGISTER NOW | 23

SchedulePhoenix, AZJanuary 26-27, 2015Sheraton Phoenix DowntownHotel Phone: +1 (602) 262-2500Room Rate*: $199 single/doubleHotel Cut-Off Date: December 22, 2014Early Registration Deadline†: December 29, 2014


CPE Credit16

Field of StudySpecialized Knowledge and Applications

Course LevelOverview

PrerequisitesNone


Bribery and Corruption A dramatic increase in the number of enforce-

ments and in the penalties paid during settlements has

made bribery and corruption key issues for many global

organizations. The extension of anti-corruption laws to

vendors presents an added vulnerability to companies in the

U.S. How do you ensure that both your employees and the

third parties that play a critical role for your organization are

following the rules?

Learn how to effectively incorporate anti-bribery and corruption compliance policies into your anti-fraud strategy at

this 2-day ACFE seminar. You will gain an understanding of how the Foreign Corrupt Practices Act (FCPA), UK Bribery

Act and other anti-corruption legislation impact your organization and how to protect against the twin threats of brib-

ery and corruption, from identifying possible violations to managing a global investigation.

You Will Learn How To:• Navigate the legal elements of bribery and corruption

• Implement policies and procedures to comply with the FCPA, UK Bribery Act and other anti-corruption legislation

• Identify common corruption schemes

• Evaluate the effectiveness of your anti-corruption compliance program

• Conduct third-party due diligence

• Respond to red flags of corruption

• Manage investigations across international borders

Who Should Attend:• Attorneys, legal professionals and law enforcement personnel






• Business professionals, educators and students interested in the anti-fraud field

• Certified Fraud Examiners and other anti-fraud specialists

CPE CREDIT:16

Upcoming Courses:PHOENIX, AZJanuary 26-27, 2015

Register early to save $95†! Visit ACFE.com/BC

24 | REGISTER NOW VISIT ACFE.com/BYFP CALL (800) 245-3321 or +1 (512) 478-9000

ScheduleTampa, FLNovember 3, 2014DoubleTree Tampa Airport – Westshore Hotel Phone: +1 (813) 879-4800 Room Rate*: $119 singleHotel Cut-Off Date: October 5, 2014


CPE Credit8

Field of StudyBusiness Management and Organization


PrerequisitesNone


Building Your Fraud Examination Practice Demand for fraud examination services is at an

all-time high. Lawyers, consulting firms, government agen-

cies and companies of all sizes require the expertise of fraud

examiners. A challenge for many small firms and solo practi-

tioners is connecting with these opportunities and growing

their business.

This 1-day, instructor-led course will teach you the types of

fraud examination services in demand and provide practical

advice on how to market your services to those who need

them most. Find your niche in the anti-fraud profession.

You Will Learn How To:• Build a personal brand that will help you attract and retain

clients

• Develop your business plan

• Promote your firm through a variety of media

• Network to build your client base through referrals

Who Should Attend:• Attorneys, legal professionals and law enforcement personnel

• Business professionals with mid-size and larger firms that plan to introduce or expand their current offering to include fraud examination services



• Internal and external auditors, CPAs, CAs and forensic accountants

• IT professionals


CPE CREDIT:8

Upcoming Courses:TAMPA, FLNovember 3, 2014

Register for this course and Controlling the Risk of Asset Misappropriation (pg. 26) and SAVE $100!

Conducting Internal Investigations A well-run internal investigation can

enhance a company’s overall well-being and can help detect

the source of lost funds, identify responsible parties and

recover losses. It can also provide a defense to legal charges

by terminated or disgruntled employees. But perhaps most

importantly, an internal investigation will signal to other em-

ployees that the company will not tolerate fraud.

This seminar will prepare you for every step of an internal

investigation into potential fraud, from receiving the initial

allegation to testifying as a witness. Learn to lead an internal

investigation with accuracy and confidence by gaining knowl-

edge about various topics, such as relevant legal aspects of internal investigations, using computers in an investi-

gation, collecting and analyzing internal and external information, interviewing witnesses and writing reports.

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/CII REGISTER NOW | 25

ScheduleSan Diego, CAApril 16-17, 2015Embassy Suites San Diego Bay – DowntownHotel Phone: (800) EMBASSYRoom Rate*: $169 single/doubleHotel Cut-Off Date: March 16, 2015Early Registration Deadline†: March 16, 2015


CPE Credit16


Course LevelBasic

PrerequisitesNone


CPE CREDIT:16

Upcoming Courses:SAN DIEGO, CAApril 16-17, 2015


You Will Learn How To:• Conduct an effective internal investigation, step by step

• Pinpoint legal issues that might arise during an internal investigation

• Use computer and Internet technology to make your internal investigations more effective

• Collect and analyze internal and external documents

• Perform admission-seeking interviews

• Confidently testify as a witness

Who Should Attend:• Attorneys, legal professionals and law enforcement

personnel







Register early to save $95†! Visit ACFE.com/CII

26 | REGISTER NOW VISIT ACFE.com/CRAM CALL (800) 245-3321 or +1 (512) 478-9000

You Will Learn How To:• Identify common asset misappropriation schemes,

including skimming, larceny and check tampering

• Assess entity-wide fraud risks, including how the organiza-tional culture affects the threat of asset misappropriation

• Assess the process-level fraud risks in the cash receipts, cash disbursements, payroll and other functions

• Establish effective internal controls to mitigate the risk of asset misappropriation schemes

• Respond to an asset misappropriation scheme that has been identified


personnel






Controlling the Risk of Asset MisappropriationAsset misappropriations pose a risk

to all organizations. According to the ACFE’s 2014 Report

to the Nations, these schemes are by far the most common

form of occupational fraud, accounting for 85 percent of

cases reported and resulting in a median loss of $130,000

per incidence. By identifying areas of vulnerability and

implementing targeted preventive and detective measures,

anti-fraud professionals can reduce the impact these threats

might have on their organizations.

Learn how to stay a step ahead of this form of employee fraud with the 2-day ACFE seminar, Controlling the Risk of

Asset Misappropriation. This training course will help you assess your organization’s risk of asset misappropriation and

will provide best practices for deterring and identifying the costly theft or misuse of company resources.

ScheduleTampa, FLNovember 4-5, 2014 DoubleTree Tampa Airport – Westshore Hotel Phone: +1 (813) 879-4800 Room Rate*: $119 singleHotel Cut-Off Date: October 5, 2014 Early Registration Deadline†: October 3, 2014

Chicago, ILApril 20-21, 2015 Hyatt Regency McCormick PlaceHotel Phone: (888) 421-1442 or +1 (312) 567-1234Room Rate*: $189 single/doubleHotel Cut-Off Date: March 24, 2015Early Registration Deadline†: March 20, 2015


CPE Credit16



PrerequisitesNone †Payment must be received by Early Registration Deadline to obtain savings. *Reservations subject to availability.

NEW!

CPE CREDIT:16

Upcoming Courses:TAMPA, FLNovember 4-5, 2014

Register for this course and Building Your Fraud Examination Practice (pg. 24) and SAVE $100!

CHICAGO, ILApril 20-21, 2015

Register early to save $95†! Visit ACFE.com/CRAM

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/FSF REGISTER NOW | 27

Financial Statement Fraud

The complexity of financial statement fraud has

received considerable attention over the past few years and

will continue to cause concern. This course is designed for

those who regularly review and evaluate financial statements.

Auditors, both internal and independent, will benefit from an

enhanced understanding of what the numbers mean and the

increased ability to detect indicators of fraud.

This 2-day, instructor-led course also discusses the fraud-related

responsibilities of financial professionals and provides attend-

ees with practical techniques to detect financial statement

manipulation.

You Will Learn How To:• Recognize the eight basic financial statement schemes

• Identify red flags of financial statement fraud

• Detect fraud using audit procedures

• Address issues that may affect discussion and analysis of the financial statements

• Understand the fraud implications of emerging issues in financial reporting


personnel








ScheduleDenver, COMarch 5-6, 2015Embassy Suites Denver Downtown Convention CenterHotel Phone: (800) HILTONSRoom Rate*: $179 single/doubleHotel Cut-Off Date: February 1, 2015Early Registration Deadline†: February 4, 2015

Toronto, ONApril 2015

Visit ACFE.com/FSF for updated seminar dates and information.

Fees**Members: $695Non-Members: $845

CPE Credit16

Field of StudyAccounting


PrerequisitesNone


**Fees vary by location.

Learn to review and evaluate financial statements efficiently and effectively.

CPE CREDIT:16

Upcoming Courses:DENVER, COMarch 5-6, 2015

Register for this course and Fraud Prevention (pg. 28) and SAVE $100!

TORONTO, ONApril 2015

Visit ACFE.com/FSF for updated seminar dates and information.

Register early to save $95†! Visit ACFE.com/FSF

28 | REGISTER NOW VISIT ACFE.com/FP CALL (800) 245-3321 or +1 (512) 478-9000

ScheduleDenver, COMarch 4, 2015Embassy Suites Denver Downtown Convention CenterHotel Phone: (800) HILTONSRoom Rate*: $179 single/doubleHotel Cut-Off Date: February 1, 2015


CPE Credit8


Course LevelBasic

PrerequisitesNone


Fraud PreventionVirtually every entity suffers from fraud, though

management might not know it. With fraud costing entities an

estimated 5 percent of their annual revenues, organizations

lacking proactive fraud prevention measures are the most

at risk. This 1-day, instructor-led course will show you why

traditional internal controls can be ineffective in preventing

many frauds and how to combat fraud more effectively and

economically.

Discover what you can do to protect your company from

fraud. Learn about management’s responsibilities for preventing

fraud and effective internal controls to aid in this effort. This

course will take you further into leading techniques to manage

the risk of fraud and cut its ongoing cost for all types of entities.

You Will Learn How To:• Define the legal aspects of fraud prevention

• Recognize the differences between fraud deterrence and fraud prevention

• Identify reasons why traditional internal controls often fail to deter fraud

• Implement the seven factors for establishing an anti-fraud program

• Find the gaps in your fraud prevention process

• Outline the elements typically found in an anti-fraud policy








CPE CREDIT:8

Upcoming Courses:DENVER, COMarch 4, 2015

Register for this course and Financial Statement Fraud (pg. 27) and SAVE $100!


CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/FRM REGISTER NOW | 29

Fraud Risk Management

With organizations losing an estimated 5 per-

cent of their annual revenues to fraud, the need for a strong

anti-fraud stance and proactive, comprehensive approach

to combating fraud is clear. Develop an effective fraud risk

management program and apply a supporting risk assessment

framework within your organization. In this 2-day seminar,

you will learn to design and implement entity-wide controls

to prevent fraud, as well as support fraud risk management

initiatives by establishing an anti-fraud culture and promoting

fraud awareness throughout the organization.

ScheduleSeattle, WAOctober 23-24, 2014Hilton Seattle AirportHotel Phone: (800) HILTONSRoom Rate*: $159 single/doubleHotel Cut-Off Date: September 21, 2014Early Registration Deadline†: September 23, 2014

CPE CREDIT:16

Upcoming Courses:

SEATTLE, WAOctober 23-24, 2014

NEW ORLEANS, LAFebruary 10-11, 2015

Register for this course and Investigating Conflicts of Interest (pg. 31) and SAVE $100!

JAKARTA, INDONESIAMarch 2015

EDMONTON, ABMay 2015

Visit ACFE.com/FRM for updated seminar dates and information.


You Will Learn How To:• Identify fraud risks and the factors that influence them

• Analyze existing risk management frameworks and how they pertain to managing fraud risk

• Develop and implement the necessary components of a successful fraud risk management program

• Identify the elements of a strong, ethical corporate culture

• Promote fraud awareness to employees at all levels of the organization

Who Should Attend:

• Bank and financial institution auditors





Register early to save $95†! Visit ACFE.com/FRM

New Orleans, LAFebruary 10-11, 2015 Hyatt Regency New OrleansHotel Phone: (888) 421-1442 or +1 (504) 561-1234Room Rate*: $195 single/doubleHotel Cut-Off Date: January 12, 2015Early Registration Deadline†: January 9, 2015

Jakarta, IndonesiaMarch 2015

Edmonton, ABMay 2015Visit ACFE.com/FRM for updated seminar dates and information.


CPE Credit16

Field of StudyManagement Advisory Services

Course LevelIntermediate

PrerequisitesFamiliarity with common fraud schemes and risks

†Payment must be received by Early Reg-istration Deadline to obtain savings.



Health Care Fraud

Health care costs are a top concern for both

businesses and individuals, and for good reason: By the year

2019, total national health care spending is expected to exceed

$4.57 trillion, representing 19.6 percent of the U.S. Gross

Domestic Product. Health care companies and providers today

face unique industry regulations, procedures and considerations,

as well as a heightened potential for fraudulent activity.

Consequently, fraud fighters need an in-depth understanding of

the industry environment and the types of health care fraud that

can occur, including how to prevent, detect and investigate them.

This 2-day, instructor-led course is designed for anti-fraud and

audit professionals who work in the payer, provider, vendor and employer benefit areas or advise clients who operate

within the health care continuum. Get the targeted training you need to keep up with the latest fraud schemes and

related laws affecting this highly complex profession.

You Will Learn How To:• Navigate the complex payment systems in the U.S. health

care industry

• Identify the common health care schemes committed by providers, beneficiaries and third parties

• Categorize health care violations under the legal enforcement framework

• Conduct a health care fraud investigation

• Develop fraud prevention procedures specific to the health care industry

Who Should Attend:• Accountants, auditors, attorneys and investigators who

service health care industry clients


• Government investigators charged with identifying fraud or noncompliance with government-funded health care facilities and efforts

• Internal auditors for hospitals, medical offices and other health care organizations

• Public sector investigators


ScheduleMemphis, TNMarch 9-10, 2015Marriott Memphis EastHotel Phone: (800) 228-9290 or +1 (901) 682-0080Room Rate*: $169 singleHotel Cut-Off Date: February 15, 2015Early Registration Deadline†: February 9, 2015


CPE Credit16



PrerequisitesNone


CPE CREDIT:16

Upcoming Courses:MEMPHIS, TNMarch 9-10, 2015

Register early to save†! Visit ACFE.com/HCF

30 | REGISTER NOW VISIT ACFE.com/HCF CALL (800) 245-3321 or +1 (512) 478-9000

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/ICI REGISTER NOW | 31

Investigating Conflicts of InterestConflicts of interest can present significant fraud

risks for corporations, government agencies, fiduciaries,

customers and suppliers. It is also one of the most difficult

areas of fraud to investigate and obtain adequate evidence.

Improper investigations can create counterclaims and civil

actions against organizations and fraud examiners.

In this class, gain an understanding of how and why conflicts

arise and how to spot the warning signs of a conflict of

interest, plus leave with an understanding of issues specific

to these types of engagements.

You Will Learn How To:• Implement investigative techniques for conflict of interest

engagements

• Conduct the flow of conflict of interest investigations

• Deal with witnesses and the legal implications of these unique investigations

• Prepare witness statements, documents and electronic evidence

• Obtain appropriate evidence and preserve it to build a conflict of interest case


personnel







CPE CREDIT:8

Upcoming Courses:NEW ORLEANS, LAFebruary 9, 2015

Register for this course and Fraud Risk Management (pg. 29) and SAVE $100!

ScheduleNew Orleans, LAFebruary 9, 2015Hyatt Regency New OrleansHotel Phone: (888) 421-1442 or +1 (504) 561-1234Room Rate*: $195 single/doubleHotel Cut-Off Date: January 12, 2015


CPE Credit8


Course LevelIntermediate

PrerequisitesUnderstanding of basic fraud examination techniques


32 | REGISTER NOW VISIT ACFE.com/IOI CALL (800) 245-3321 or +1 (512) 478-9000

Investigating on the Internet: Research Tools for Fraud Examiners

Are you using online resources in your

internal and external investigations to your best advantage?

Presented in non-technical terms, Investigating on the

Internet: Research Tools for Fraud Examiners will teach you

how to use the Internet to find and follow leads and make

your fraud examinations more effective.

With a better understanding of the information available

online, you can increase the efficiency and success of your

fraud examinations. In this seminar, you will learn how to

locate evidence online, discuss methods for researching

foreign corporate records and examine various techniques

for optimizing online searches.

You Will Learn How To:• Conduct fraud examinations using the Internet efficiently

and legally

• Create advanced searches on popular search engines

• Search public record sources and commercial databases online

• Obtain information from foreign corporate records

• Mine social networking sites like Facebook and LinkedIn for data in your investigation

• Analyze the evidence you have found and close the investigation

Who Should Attend:• Experienced fraud examiners seeking to complement

their practical experience with the knowledge of leading anti-fraud experts









ScheduleLas Vegas, NVAugust 2015

Visit ACFE.com/IOI for updated seminar dates and information.


CPE Credit16

Field of StudyComputer Science


PrerequisitesNone


CPE CREDIT:16

Upcoming Courses:LAS VEGAS, NVAugust 2015

Register for this course and Professional InterviewingSkills (pg. 33) and SAVE $200!

Visit ACFE.com/IOI for updated seminar dates and information.

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/PIS REGISTER NOW | 33

Professional Interviewing Skills

Are people lying to you? Do you know for

sure? When do actions speak louder than words? This 2-day,

interactive seminar will teach you how to be more effective in

asking direct and follow-up questions, while evaluating both

verbal and non-verbal responses, so you can detect lies and

uncover the truth during interviews.

You Will Learn How To:• Plan and schedule interviews

• Comply with legal issues that affect interviews

• Identify different types of interview questions for individual personality styles

• Detect deception and create strategies to gain quality information

• Obtain confessions and signed statements

Who Should Attend:• Business professionals who conduct interviews









ScheduleLouisville, KYDecember 15-16, 2014 Louisville Marriott Downtown Hotel Phone: (800) 266-9432 or +1 (502) 627-5045 Room Rate*: $145 single Hotel Cut-Off Date: November 17, 2014Early Registration Deadline†: November 14, 2014

New York, NYMay 2015

Las Vegas, NVAugust 2015

Visit ACFE.com/PIS for updated seminar dates and information.


CPE Credit16

Field of StudyCommunications

Course LevelBasic

PrerequisitesNone



CPE CREDIT:16

Upcoming Courses:LOUISVILLE, KYDecember 15-16, 2014

NEW YORK, NYMay 2015

Register for this course and Using Data Analytics to Detect Fraud (pg. 35) and SAVE $200!

LAS VEGAS, NVAugust 2015

Register for this course and Investigating on the Internet (pg. 32) and SAVE $200!

Visit ACFE.com/PIS for updated seminar dates and information.

Register early to save $95†! Visit ACFE.com/PIS

34 | REGISTER NOW VISIT ACFE.com/PDIP CALL (800) 245-3321 or +1 (512) 478-9000

NEW COURSE!

ScheduleSan Jose, CANovember 6-7, 2014DoubleTree by Hilton San JoseHotel Phone: +1 (408) 453-4000 Room Rate*: $199 single/doubleHotel Cut-Off Date: October 6, 2014Early Registration Deadline†: October 6, 2014

FeesACFE Members: $695Non-Members: $845

CPE Credit16



PrerequisitesNone


Register early to save $95†! Visit ACFE.com/PDIP

You Will Learn How To:• Describe the ways data can be stolen by employees and

information thieves

• Enact data security measures and be prepared in the event of a data breach

• Contend with data theft maneuvers such as social engineering, hacking and espionage

• Identify various sources of data loss, both internal and external

• Recognize the impacts of converging trends such as cloud computing and BYOD

• Evaluate legal and regulatory concerns related to data security

Who Should Attend:• Governance, risk management and compliance officers

• Corporate managers







Protecting Data and Intellectual Property

Losing data to fraud can be more costly than

the loss of cash or other assets. To ensure data security and

safeguard intellectual property, fraud examiners must stay

informed of rapidly advancing technologies, emerging business

trends and the methods employed by increasingly sophisticated

information thieves.

Upcoming Courses:SAN JOSE, CANovember 6-7, 2014

CPE CREDIT:16

This 2-day, instructor-led course will clarify these issues while guiding you through the crucial strategies needed to

mitigate the threat of malicious data theft and minimize the risk of inadvertent data loss. You will also learn useful

steps for the creation of data security policies and related internal controls.

Using Data Analytics to Detect Fraud

Using Data Analytics to Detect Fraud

will introduce you to the basic techniques of uncovering

fraud through data analysis. Taking a software-independent

approach, this 2-day course provides numerous data analytics

tests that can be used to detect various fraud schemes.

You will also discover how to examine and interpret the

results of those tests to identify the red flags of fraud.

You Will Learn How To:• Use data analytics to detect fraud

• Implement the full data analytics process, from determining which data to acquire to spotting the warning signs of fraud

• Use different tools available to perform data analytics

• Recognize common red flags of fraud that appear in the data

• Implement data analytics tests that can be used to detect numerous fraud schemes

• Analyze non-numeric data, such as text and timelines, for signs of fraud






CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/DA REGISTER NOW | 35

ScheduleLas Vegas, NVDecember 18-19, 2014SLS Las Vegas Hotel Phone: (855) 761-7757 Room Rate*: $109 single (exclusive of daily resort fee)Group Code: 12ACFE14 Hotel Cut-Off Date: November 14, 2014Early Registration Deadline†: November 18, 2014 Orlando, FL February 2015

Melbourne, AustraliaApril 2015

Frankfurt, GermanyMay 2015 New York, NY May 2015

Hong Kong August 2015

Montreal, QCNovember 2015

Visit ACFE.com/DA for updated seminar dates and information.


CPE Credit16


Course LevelBasic

PrerequisitesNone


*Reservations subject to availability. **Fees vary by location.

Upcoming Courses:LAS VEGAS, NVDecember 18-19, 2014

ORLANDO, FL February 2015

MELBOURNE, AUSTRALIAApril 2015

FRANKFURT, GERMANYMay 2015 NEW YORK, NY May 2015

Register for this course and Professional Interviewing Skills (pg. 29) and SAVE $200!

Register early to save $95†! Visit ACFE.com/DA

UPDATED!

CPE CREDIT:16

HONG KONG August 2015

MONTREAL, QCNovember 2015

Visit ACFE.com/DA for updated seminar dates and information.

More Than 100 PartnersWe are proud to have hit a milestone. The ACFE Law Enforcement and Government Partnership (LEGP) now has more than 100 agencies participating in the program. Our newest members include:

• Federal Trade Commission, Bureau of Consumer Protection

• U.S. Department of Agriculture, Office of Inspector General

• New Zealand Ministry of Health

• City of Chicago, Office of the Legislative Inspector General

• Los Angeles Unified School District, Office of Inspector General

• District Attorney’s Office, Adams County, Brighton, CO

• Metropolitan Police Department, Washington, D.C.

• Palm Beach County Florida Sheriff’s Office

• Lakewood Police Department, Lakewood, CO

• Somerset County Prosecutor’s Office, Somerville, NJ

The diversity of our newest members shows how fed-eral, state, local and international agencies can all find value in joining the LEGP. Each of these new members joined the ranks of fellow law enforcement and govern-ment employees who strive to effectively detect and deter fraudulent activity. Participation gives agencies the opportunity to build a shared understanding of anti-fraud measures within their team.

There are no application materials for the LEGP program, and joining is free. Upon recognition of the Certified Fraud Examiner (CFE) credential, members of the LEGP receive discounts on the CFE certification, ACFE confer-ences, seminars and other learning resources. For more information on how to participate, contact Sarah Ellis, CFE, at [email protected] or visit ACFE.com/LEGP to view a newly released informational video to help you get started.

To receive updates on the latest agen-cies to enroll in the LEGP and connect with more than 800 LinkedIn members in the public sector who are dedicat-ed to fraud prevention and detection,

join the ACFE Law Enforcement and Government Partnership group on

LinkedIn. You can also participate in our Law Enforcement Forum by logging into your

ACFE account and visiting ACFE.com/forums.aspx. n

Data SecurityIn our global, networked, online economy,

data and intellectual property can be more

valuable than physical assets, and harder to

secure. Learn to protect your organization from

21st-century fraudsters with these resources

from the ACFE:

Protecting Data and Intellectual PropertyLearn how data can be

stolen and strategies

to mitigate this risk, as

well as how to create effective data security pol-

icies and related internal controls. You will also

leave with a clearer understanding of the impact

of technological trends, such as cloud comput-

ing and BYOD, on data security risk (pg. 34).

Internal Controls for Data SecurityGet an overview of internal

controls for securing your

organization’s data in this

online self-study course. Learn the latest legal

considerations, current data security threats, and

emerging technologies and their attendant risks.


High-Technology Crime Investigator’s HandbookThis book serves as a

hands-on guide for

establishing and manag-

ing a high-tech crime

investigation program,

with the latest information and guidance. It

also includes guidance on implementing a suc-

cessful high-tech crime prevention program.


36 | LEARN MORE VISIT ACFE.com/LEGP CALL (800) 245-3321 or +1 (512) 478-9000

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/ComboTampa REGISTER NOW | 37

Course LocationDoubleTree Tampa Airport – Westshore Hotel Phone: +1 (813) 879-4800

Who Should Attend• Internal and external auditors

• Forensic accountants

• Controllers, CPAs and other accounting professionals


• Business professionals with mid-size and larger firms that plan to introduce or expand their current offering to include fraud examination services


More CPE, More SavingsRegister for both events to receive this special rate:

Members: $890Non-Members: $1140

Combo EventRegister for both events and SAVE up to $195!

Building Your Fraud Examination Practice TAMPA, FL November 3

Demand for fraud examination services is at an

all-time high. This 1-day seminar will teach you the types

of fraud examination services in demand and provide practical

advice on how to market your services to those who need

them most. Find your niche in the anti-fraud profession.

View full course details on pg. 24.

Controlling the Risk of Asset Misappropriation TAMPA, FL November 4-5

Asset misappropriations pose a risk to all orga-

nizations. According to the ACFE’s 2014 Report to the Nations,

these schemes are by far the most common form of occupa-

tional fraud. Stay a step ahead and learn best practices

for deterring and identifying the costly theft or misuse of

company resources.

View full course details on pg. 26.†Payment must be received by Early Registration Deadline to obtain savings.

Earn extra CPE credit and gain practical skills by attending these Tampa

events in combination. Register for both and receive $100 in savings.

Register by October 3 to save an additional $95†!

Visit ACFE.com/ComboTampa

38 | REGISTER NOW VISIT ACFE.com/ComboNewOrleans CALL (800) 245-3321 or +1 (512) 478-9000

Course LocationHyatt Regency New Orleans

Hotel Phone: (888) 421-1442 or

+1 (504) 561-1234

Room Rate*: $195 single/double

Hotel Cut-Off Date: January 12, 2015

Early Registration Deadline†:

January 9, 2015

Who Should Attend• Controllers and corporate managers


• Bank and financial institution auditors










Investigating Conflicts of InterestNEW ORLEANS, LA February 9, 2015

Conflicts of interest can present significant fraud

risks for corporations, government agencies, fiduciaries,

customers and suppliers. It is also one of the most difficult

areas of fraud to investigate and obtain adequate evidence.

Gain an understanding of how and why conflicts arise and

how to spot the warning signs of a conflict of interest, and

leave with an understanding of issues specific to these types

of engagements.

View full course details on page 31.

Fraud Risk Management NEW ORLEANS, LA February 10-11, 2015

With organizations losing an estimated 5

percent of their annual revenues to fraud, the need for a

strong anti-fraud stance and proactive, comprehensive

approach to combating fraud is clear. In this 2-day course, you

will learn how to develop a fraud risk management program

and ensure fraud awareness within your organization.



Earn extra CPE credit and gain practical skills by attending these New

Orleans events in combination. Register for both and receive $100 in savings.

Register by January 9 to save an additional $95†!

Visit ACFE.com/ComboNewOrleans

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/ComboDenver REGISTER NOW | 39

Course LocationEmbassy Suites Denver Downtown

Convention Center

Hotel Phone: (800) HILTONS

Room Rate*: $179 single/double

Hotel Cut-Off Date: February 1, 2015

Early Registration Deadline†:

February 4, 2015


• Forensic and management accoun-tants, accounts payable and financial analysts




• Business professionals, educators and students interested in the

anti-fraud field





Fraud Prevention DENVER, CO March 4, 2015

Virtually every entity suffers from fraud, though

management might not know it. This 1-day seminar will show

you why traditional internal controls can be ineffective

in preventing many frauds and how to combat fraud more

effectively and economically. Discover what you can do to

protect your company from fraud.


Financial Statement Fraud DENVER, CO March 5-6, 2015

The complexity of financial statement fraud

has received considerable attention over the past few years

and will continue to cause concern. This seminar discusses

the fraud-related responsibilities of financial professionals

and provides you with practical techniques to detect financial

statement manipulation.

View full course details on pg. 27.†Payment must be received by Early Registration Deadline to obtain savings. *Reservations subject to availability.

Earn extra CPE credit and gain practical skills by attending these Denver

events in combination. Register for both and receive $100 in savings.

Register by February 4 to save an additional $95†!

Visit ACFE.com/ComboDenver

40 | REGISTER NOW VISIT ACFE.com/ComboNewYork CALL (800) 245-3321 or +1 (512) 478-9000

Course LocationVisit ACFE.com/ComboNewYork for

updated hotel information.






• Business professionals, educators and students interested in the

anti-fraud field





Professional Interviewing Skills NEW YORK, NY May 2015

Are people lying to you? Do you know for sure?

When do actions speak louder than words? Fraudsters, clients,

customers, colleagues and even your own employees may

each be hiding something from you. This 2-day, interactive

course will teach you how to be more effective in asking direct

and follow-up questions, while evaluating both verbal and

non-verbal responses, so you can detect lies and uncover the

truth during interviews.


Using Data Analytics to Detect Fraud NEW YORK, NY May 2015

This seminar will introduce you to the basic

techniques of uncovering fraud through data analysis. Taking a

software-independent approach, this 2-day course provides

numerous data analytics tests that can be used to detect

various fraud schemes. You will also discover how to examine

and interpret the results of those tests to identify the red flags

of fraud.


Earn extra CPE credit and gain practical skills by attending these New

York events in combination. Register for both and receive $100 in savings.

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/ComboLasVegas REGISTER NOW | 41

Course LocationVisit ACFE.com/ComboLasVegas for

updated hotel information.

Who Should Attend• Attorneys, legal professionals and law

enforcement personnel












Professional Interviewing Skills LAS VEGAS, NV August 2015

Are people lying to you? Do you know for sure?

When do actions speak louder than words? Fraudsters, clients,

customers, colleagues and even your own employees may

each be hiding something from you. This 2-day, interactive

course will teach you how to be more effective in asking direct

and follow-up questions, while evaluating both verbal and

non-verbal responses, so you can detect lies and uncover the

truth during interviews.


Investigating on the Internet LAS VEGAS, NV August 2015

Learn how to use the Internet to find and follow leads

and make your fraud examinations more effective. With a better

understanding of the information available online, you can

increase the efficiency and success of your fraud examinations.


Earn extra CPE credit and gain practical skills by attending these Las

Vegas events in combination. Register for both and receive $100 in savings.

42 | REGISTER NOW VISIT ACFE.com/Seminars CALL (800) 245-3321 or +1 (512) 478-9000

Additional Seminars Visit ACFE.com/Seminars for updated seminar dates and information.

Financial Institution Fraud CPE Credit: 16 | Course Level: Overview

Identify common fraud schemes in financial institutions, and address

challenges and solutions related to fraud and financial institutions.

This seminar will teach you controls that you can implement to secure

your data in order to minimize the threat of data and identity theft.

Interviewing Techniques for Auditors: Eliciting Information CFE Credit: 16 | Course Level: Basic

Gathering information from employee interviews is an integral part of

the audit process, but getting to the truth requires more than simple

questions. This seminar will show you how to conduct more effective

interviews during an audit in order to successfully obtain the truth and

detect lies and deception.

Introduction to Digital Forensics: Gathering and Preserving Electronic Evidence CFE Credit: 16 | Course Level: Basic

This seminar will introduce you to the essential knowledge you need

when your investigation turns up electronic evidence. Learn best practices

for evidence collection, chain of custody, expert designation and analysis.

The ACFE provides a wide selection of seminars to meet

the training needs of anti-fraud professionals. In addition to the upcoming

seminars being offered this year, we have these seminar topics to

enhance your fraud-fighting knowledge and skills, as well as lay the

foundation for your future professional development. Look forward to

these seminars coming in 2015:

Legal Elements of Fraud Examination CPE Credit: 8 | Course Level: Basic

This course provides an introduction to the legal issues that you and

your client or employer might face during a fraud examination. Learn the

elements of civil and criminal fraud, and implement practical aspects of

the discovery process in your examination.

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/Seminars REGISTER NOW | 43

Additional Seminars Visit ACFE.com/Seminars for updated seminar dates and information.

Money Laundering Schemes: Identifying and Investigating CFE Credit: 16 | Course Level: Overview

This seminar will teach you how to recognize both traditional and

emerging methods of laundering assets, including new payment

technologies. You will also learn the tools and techniques you need to

conduct a successful money laundering investigation.

Tracing and Recovering Fraud LossesCPE Credit: 16 | Course Level: Overview

Get an overview of the resources, legal considerations and techniques to

prepare for and conduct an asset recovery examination. Learn about a wealth

of tools that you can use to trace illicit funds and recover hidden assets.

Mortgage Fraud CPE Credit: 16 | Course Level: Overview

Learn to identify the warning signs of mortgage fraud and the practical

approaches to preventing, detecting and investigating such schemes.

Don’t miss this opportunity to get the best training to fight this growing

threat to businesses and the economy.

Uncovering Fraud with Financial and Ratio AnalysisCPE Credit: 16 | Course Level: Overview

Learn how to use in-depth financial and ratio analysis to spot the warning

signs of fraud in your organization. You will also learn numerous types of

analyses that can be used to identify embezzlement, corruption schemes

and fraudulent financial reporting.

• Contract and Procurement Fraud

• Detecting Fraud Through Vendor Audits

• Effective Report Writing for Fraud Examiners

• Fraud-Related Compliance

Additional seminars coming in 2015 include:

Visit ACFE.com/Seminars for additional details.

44 | REGISTER NOW VISIT ACFE.com/Webinars CALL (800) 245-3321 or +1 (512) 478-9000

ACFE Webinars

ACFE Webinars help you stay on the leading edge of

the fight against fraud by providing training and professional

development on relevant, timely topics.

Free Career Webinars: An Exclusive Benefit for ACFE Members*Build a successful career and job search strategy with webinars that deliver top career authors and experts right to

your computer. These hour-long sessions occur throughout the year on the first Wednesday of the month.

Upcoming webinar:

November 5, 20148:00 p.m. EST

*Free career webinars do not offer CPE credit.

Can’t be online when an ACFE Webinar is scheduled? No problem — simply register for the archived version and

attend at your own convenience. You can also select from a wide variety of past webinars, including topics such as:

• Fraud-Related Interviewing

• Why Good People Do Bad Things: The Psychology of Workplace Deviance

• Proactive Strategies for Developing and Managing Compliance Programs

ACFE members can also access webinar recordings and presentation PDFs online at any time. Currently archived

webinars cover a range of topics, including:

• 7 Mistakes Job Seekers Make Online

• Change How You Picture Yourself to Advance Your Career

• Discover the Leader in YOU: Your Competitive Advantage

Anti-Fraud CPE WebinarsEarn CPE wherever you have Internet access, without worrying

about travel or shipping hassles. ACFE Webinars are focused

on providing you with actionable insights you can begin using

in your work immediately.

Upcoming webinar:

Make LinkedIn Work For You 24/7. Viveka von Rosen, author of LinkedIn Marketing an

Hour a Day, will provide exceptional strategies to help you maximize the free tools LinkedIn

provides. Whether you are looking for a job — or are simply looking for more business —

you will walk away with strategies you can implement right away.

Learn more or register for a free career webinar at ACFE.com/CareerWebinar.

Register online for an upcoming webinar or view archived webinars at webinars.ACFE.com.

September 25, 20142:00 p.m. EST

Fraud in Capital Projects and the Construction Process. This webinar will discuss

major location-based global risks and the different types of construction frauds in each re-

gion, and why the extent of fraud in the construction industry might be worse than reported.

CPE CREDIT:2

For the most current information on upcoming CPE webinars, plus access to the wide selection of archived webinars, please visit webinars.ACFE.com.

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/OnsiteTraining LEARN MORE | 45

Benefits of On-Site Training

ACFE On-Site Training ACFE On-Site Training is a cost-effective way to meet

the professional development needs of your staff. In-

stead of booking flights, hotels and rental cars, have

one or more of our industry-leading faculty members

come to your location, at a time that’s convenient

for you and your team. The instructor(s) will bring

years of experience on the front lines of the fight

against fraud and the ACFE course materials that

have helped make the CFE the “gold standard” in the

anti-fraud profession.

• Productive — Increase your team’s ability to detect and prevent fraud with knowledge and solutions that can be applied immediately. ACFE On-Site Training uses the ACFE course materials that have helped the ACFE become the world’s leading provider of anti-fraud education.

• Convenient — On-Site Training is conducted at a time that works with your team’s schedule. And since it takes place at your location, you save travel time.

• Cost-Effective — Hosting an ACFE On-Site Training session costs less than sending a group of people to an off-site training event.

• Dynamic — During the course, your team will experience an interactive learning environment where their specific concerns and questions will be addressed in a positive atmosphere. And there are no distractions from questions that have no relevance for your business — all discussions are focused on your specific needs and concerns.

• Motivating — The shared learning experience provides a valuable opportunity for team building and increasing staff motivation and morale.

• NASBA Compliant — ACFE On-Site Training Courses are NASBA compliant to meet the continuing professional education needs of your staff.

ACFE On-Site Training TopicsChoose topics from the ACFE’s comprehensive anti-fraud curriculum that most directly address the training needs of your staff. Our Core courses provide a solid foundation in fraud prevention, detection and deterrence, and are recommended for all anti-fraud profes-sionals. Advanced and Specialized courses provide more in-depth knowledge to help develop expertise in focused areas. We will be happy to help you determine, based on the experience of your team and your specific training needs, the best training options.

Fraud Examination Core Courses

• Auditing for Internal Fraud

• Conducting Internal Investigations

• Fraud Prevention

• Fraud Risk Management

• Using Data Analytics to Detect Fraud

Fraud Examination Advanced and Specialized Courses

• Bribery and Corruption

• Contract and Procurement Fraud

• Controlling the Risk of Asset Misappropriation

• Detecting Fraud Through Vendor Audits

• Financial Statement Fraud

• Uncovering Fraud with Financial and Ratio Analysis

CFE Exam Review CourseDo you have a group of people who need the fraud-fighting knowl-edge and skills represented by the CFE credential? The CFE Exam Review Course can help your team master the concepts tested on the CFE Exam.

The CFE Exam Review Course is now available as an On-Site Train-ing Course. Your team will benefit from the comprehensive review and instructor-led discussions, as well as added motivation from attending class with colleagues.

Learn More:For more information about how ACFE On-Site Training can provide a convenient, cost-effective way to make your team more skilled at fighting fraud, contact us today.

ACFE.com/[email protected]: (800) 245-3321Phone: +1 (512) 478-9000

46 | REGISTER NOW VISIT ACFE.com/Faculty CALL (800) 245-3321 or +1 (512) 478-9000

Andrew H. Kautz, CFEManager, Special Investigations Unit, Great-West Life Assurance Company

Jean-François Legault, CFE, CISSP, CISA, CISMVice President, Assistant Director of High Tech Investigation,JPMorgan Chase Walter W. Manning, CFEDirector,Techno-Crime Institute

Tamara May, CFE, CPC-P, PMPPresident,T.R. Turner & Associates Inc.

Janet McHard, CFE, CPA, CFFAPresident, McHard Accounting Consulting, LLC

Sheila Moran, CFE, CPAPrincipal, BDR Advisors, LLC

Evy Poumpouras Consultant, Former U.S. Secret Service

Don Rabon, CFEPresident, Successful Interviewing Techniques

James D. Ratley, CFEPresident and CEO, Association of Certified Fraud Examiners

ACFE FacultyJenny Brawley, CFEMortgage Fraud Investigations Associate Director,Freddie Mac

Allen F. Brown, CFE, CPAFormer Assistant Legislative Auditor

Rebecca S. Busch, RN, CFECEO and President, Medical Business Associates, Inc.

Jim Butterworth, CFEExecutive Director of ServicesManTech

J. Aaron Christopher, CFE, CPAVice President and CFO,John F. Kennedy University

J. Steven Clark, J.D., CFEAttorney at Law,President and CEO,Fayetteville Chamber of Commerce

Tiffany Couch, CFE, CPA Principal, Acuity Forensics

Bruce Dorris, J.D., CFE, CPA, CVAVice President and Program Director, Association of Certified Fraud Examiners

Eric Feldman, CFE, CIGManaging Director for Corporate Ethics and Compliance Programs,Affiliated Monitors, Inc.

John Gill, J.D., CFEVice President – Education, Association of Certified Fraud Examiners

Cynthia Hetherington, CFEPresident,Hetherington Group

Hugo A. Holland, Jr., J.D., CFEProsecutor,State of Louisiana

Ryan Hubbs, CFE, CCSA, CIAForensic Audit Manager,Halliburton

For detailed bios of ACFE faculty, visit ACFE.com/Faculty

Phillip Rodokanakis, CFE, EDM, EnCE, ACE, DFCPManaging Director,U.S. Data Forensics, LLC

Christopher Rosetti, CFE, CPAPartner, BST Advisors, LLC

Alton Sizemore Jr., CFE, CPAPresident, Alton Sizemore and Associates

Ralph Q. Summerford, CFE, CPA/ABV, CIRAPresident, Forensic Strategic Solutions, Inc.

E. Michael Thomas, CFE, CBA, CIA, CPA, CRPPartner, Crowe Horwath, LLP

Jonathan E. Turner, CFE, CIISenior Director, Corporate Compliance, Wright Medical Technology

Randal A. Wolverton, CFE, CPARandal A. Wolverton CPA LLC

Gerard M. Zack, CFE, CPA, CIA, ACFE FellowManaging Director - Global Forensics, BDO Consulting

ACFE faculty members are leading experts in various aspects of detecting, preventing and deterring fraud. They combine years of practical, professional experience with exceptional speaking and presentation skills. Although they come from diverse backgrounds, they all share a common commitment to giving you knowledge, strategies and techniques you can begin applying immediately to become more effective at fighting fraud.

Course leaders subject to change. Visit ACFE.com/Faculty for updated information.

VISIT ACFE.com/Shop ORDER NOW | 47

CPE Credit: 20Course Level: IntermediatePrerequisite: Basic Accounting KnowledgeField of Study: Accounting

PDF or Workbook Self-Study: $159 Members / $179 Non-Members

This workbook is a fantastic reference. Not only does it have really great information, it’s organized really well with very specific examples. Long course, but well worth the time/money. One of the best I’ve taken!”

— Melissa Quealy, CFE

How to Detect and Prevent Financial Statement FraudFinancial statement fraud occurs when an employee

intentionally causes a misstatement or omission of ma-

terial information in the organization’s financial reports.

Although it is not the most common type of fraud, it is one

of the most costly. The 2014 Report to the Nations reports

that the median loss of financial statement fraud scheme

was $1 million.

How to Detect and Prevent Financial Statement Fraud

provides an overview of financial statement fraud, including

why it is committed and what the motives are behind it.

It also explores the types of financial statement fraud and

reviews the investigation techniques used to detect these

schemes. The course also includes interactive, practical

problems and case studies to illustrate these important

concepts with real-life scenarios.

Self-Study CPE

Download Workbook CD-ROM DVD Online

You Will Learn How To:

• Assess financial statement fraud at HealthSouth

• Evaluate case examples throughout the course

• Interpret Auditing Standard No. 5

• Recognize fraud detection responsibilities of management and auditors

• Categorize financial statement fraud schemes

• Identify fictitious revenues, and concealed liabilities and expenses

• Explain improper disclosures and asset valuations

Self-

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48 | ORDER NOW VISIT ACFE.com/Shop CALL (800) 245-3321 or +1 (512) 478-9000

CPE Credit: 8Course Level: BasicPrerequisite: NoneField of Study: Specialized knowledge and applications

PDF or Workbook Self-Study: $109 Members / $129 Non-MembersDVD/Workbook Set: $129 Members / $179 Non-Members

The course was interesting and even after over 30 years as an investigator I gained some new insights.”

— Nina Blemmer

Your self-study courses offer a very cost-effective way to learn new topics and expand one’s skill as a CFE. I love the flexibility to study on my own time. With kids, work, home responsibilities, etc., that option is perfect.”

— Anthony R. Coghlan, CFE

Inside the Fraudster’s Mind

Understanding the thoughts and feelings of a fraudster

can provide valuable insight to enhance an organization’s

anti-fraud efforts. Knowing why fraudsters commit their

crimes can help you learn how to prevent fraud by

addressing the circumstances that lead to it.

Gaining insight into the way perpetrators rationalize their

actions can also help you deter others from forming similar

rationalizations in the future. And possessing an understanding

of the human element of fraud might give you an edge in

gaining an admission during an interview.


• Analyze the psychology of human behavior

• Compare the categories of perpetrators and how they are correlated to the reasons perpetrators commit crimes

• Identify common motivations for committing fraud

• Categorize common critical thinking errors associated with unethical behavior

• Recognize popular rationalizations for committing fraud

• Illustrate ways organizations can use this information as an important piece of the fraud-prevention-and-detection puzzle

STAFF PICK

VISIT ACFE.com/Shop ORDER NOW | 49 Download Workbook CD-ROM DVD Online

= This course fulfills the annual ethics CPE requirement for CFEs.

Textual AnalyticsCourse Level: Intermediate | Prerequisite: Fundamental knowledge of data analysis procedures

Textual analytics is a type of data analytics that is used to explain, understand and interpret a situation or a person’s actions or thoughts. This course explores text mining and other textual analysistechniques. It also shows you how these techniques can be used during an investigation or as a proactive anti-fraud measure.


• Apply textual analysis to the prevention and detection of fraud

• Employ textual analysis to the prevention and detection of fraud

• Identify textual analytic techniques used to detect fraud

• Assess the benefits and challenges associated with using textual analytics


NEW!

CPE Credit: 2

Data Analysis Techniques for Fraud ExaminersCourse Level: Overview | Prerequisite: None

This course will introduce you to the basics of using data analysis to uncover fraud. You will work through several interactive examples to illustrate simple analysis techniques. With these examples, you will learn how to perform a variety of tests and interpret the results to identify common red flags of fraud.


CPE Credit: 4

Auditing for Vendor FraudCourse Level: Intermediate | Prerequisite: Fundamental knowledge of audit procedures

Auditing for Vendor Fraud will help you to understand what mea-sures can be taken to minimize this risk and prevent and detect vendor fraud. This course examines why vendor audits should be conducted and discusses the importance of right-to-audit clauses in vendor contracts. Examples of vendor fraud schemes both internal and external to an organization are also explored. In addition, the process for conducting vendor audits is outlined including preparing for the audit, gathering data, performing audit tests and executing post-audit activities.


• Assess the need for vendor fraud audits

• Identify the risks that can result from working with vendors

• Explain the importance of effective right-to-audit clauses in vendor contracts

• Identify vendor fraud schemes and related red flags

• Describe the process by which to conduct effective vendor audits


NEW!

CPE Credit: 4

Fraud in Nonprofit OrganizationsCourse Level: Intermediate | Prerequisite: Knowledge of basic fraud examination techniques

This course examines schemes committed against nonprofit orga-nizations by employees or insiders, those committed by external parties, as well as fraud that can be attributed to the nonprofit itself. Additionally, the course guides examiners on identifying the most effective fraud detection and prevention methods based on an organization’s particular risks.


• Differentiate how nonprofits are regulated compared to other organizations

• Identify fraud schemes commonly committed against nonprofits

• Recognize behavior by agents that could cause a nonprof-it organization to be liable for fraud

• Analyze what internal and public information is available for fraud examinations regarding nonprofits

• Evaluate what steps are necessary for a due diligence investigation of a nonprofit

• Assess what fraud prevention controls are most effective in the context of nonprofits


NEW!

CPE Credit: 4

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Finding the Truth: Effective Techniques for Interview and CommunicationCourse Level: Basic | Prerequisite: None

Every day, auditors, investigators, lawyers and other professionals are required to interview and elicit infor-mation from people as part of their jobs. This self-study course discusses the skills necessary to become a bet-ter communicator and a more effective interviewer. The workbook includes access to online video clips with interview examples and tips for conducting effective interviews.


• Evaluate written and oral communications

• Recognize non-verbal and verbal contaminants, and detect linguistic clues

• Prepare for the interview and recognize the legal implications of interviewing

• Create a written report of the interview


CPE Credit: 20

Beyond the NumbersCourse Level: Basic | Prerequisite: None

In this course you will explore the psycology of the interview process and learn effective strategies for conducting interviews. Scott Barefoot, CFE, conducts three interviews in the accompanying online video in which he deftly handles difficult and sensitive situa-tions. The workbook reinforces interview concepts and gives practical insights on how you can improve your interviewing skills.


CPE Credit: 10

Conducting AdmissionSeeking InterviewsCourse Level: Basic | Prerequisite: None

Conducting Admission-Seeking Interviews explores the techniques necessary to conduct a successful interview. Including tips from experienced anti-fraud experts, this course examines the steps of an admis-sion-seeking interview, signs to identify deception, legal considerations and much more.


• Prepare for the interview

• Employ the steps of an admission-seeking interview

• Evaluate deception through verbal and non-verbal signs

• Obtain a verbal confession


CPE Credit: 2

Fraud-Related InterviewingCourse Level: Intermediate | Prerequisite: Experience interviewing witnesses and fraud suspects in a fraud examination

The fraud investigation involves a unique set of interview related dynamics. Central to the success of the fraud investigation is the level of specific interview-ing knowledge, skill and ability competencies of the interviewer. The fraud-related interview has its own set of appropriate persuasive themes, techniques and practices. This course will teach you to incorporate the dynamics of the Fraud Triangle and Fraud Diamond into the interview process and to prepare an interview strategy based upon the information received from a fraud investigation.


CPE Credit: 2

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GLOBAL HEADQUARTERS • THE GREGOR BUILDING716 WEST AVE • AUSTIN, TX 78701-2727 • USAPhone: (800) 245-3321 / +1 (512) 478-9000ACFE.com • [email protected]

©2013 Association of Certified Fraud Examiners, inc. All Rights Reserved. Association of Certified Fraud Examiners, ACFE and the ACFE Logo are trademarks owned by the Association of Certified Fraud Examiners, Inc.

Fraud Related Interviewing

March 28, 2013CPE Credit: 2

For CPE CreditPlease note that the verbal instructions provided on the presentation to apply for CPE credits is not applicable to this self-study. All self-study courses must be completed within one year of purchase to be eligible for credits.

Association of Certified Fraud Examiners is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individ-ual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

WEBINARSConvenient CPE at Your Fingertips

VISIT ACFE.com/Shop ORDER NOW | 51 Download Workbook CD-ROM DVD Online

ACFE Bookstore Staff Pick: Inside the Fraudster’s Mind

The ACFE Bookstore offers hundreds of resources including books and manuals, self-study CPE courses, the CFE Exam Prep Course, merchandise and more. In this interview, Andi McNeal, CFE, CPA, ACFE Research Director, offers her suggestion on one must-have ACFE resource to help you in your fight against fraud.

What is your professional background and current role at the ACFE?My background is in public accounting. I worked for a small, regional CPA firm doing tax and audit work before joining the ACFE. I am currently the Director of Research for the ACFE; in this role, I oversee the development and produc-tion of the ACFE’s educational materials and publications.

What ACFE bookstore product would you recommend as a beneficial resource to CFEs?Inside the Fraudster’s Mind, a workbook and video self-study course, explores the psychological and criminologi-cal aspects of fraud.

Why would CFEs be interested in this product?Determining why fraudsters undertake their schemes is the foundation of effectively combating fraud. From the outside, fraud perpetrators look just like everyone else. But identifying and understanding their unique thinking patterns provides insight that is invaluable for fraud pre-vention, detection and investigation. Inside the Fraudster’s Mind analyzes real fraud cases and uses video footage of convicted fraudsters to illustrate the human elements that are at the heart of these crimes.

How is the information in this product useful for CFEs in their professional roles?No matter what professional role a CFE is in, an under-standing of the psychological factors that lead to fraud is a crucial part of being successful at his or her job. This knowledge assists CFEs in developing and imple-menting ethics and compliance programs, conducting fraud awareness training, assessing and evaluating fraud

risks, analyzing potential red flags, conducting interviews and identifying deception. Understanding the mindset and motives behind white-collar crimes and incorporating this perspective into all anti-fraud initiatives will help CFEs more effectively prevent, detect and investigate fraud.

To learn more, see pg. 48. n

Report Writing and Signed StatementsCourse Level: Basic | Prerequisite: None

A strong fraud examination report conveys all of the evidence and gives credibility to the fraud examination and to your work. Ensure that the results of your next fraud examination are not lost in the report with this online self-study course.

Report Writing and Signed Statements provides a thorough review of the report writing process, including expert tips and a downloadable sample report you can use during your next examination.


• Define the purpose of the fraud examination report

• Outline the standard report format

• Explain taking signed statements

• Analyze the target audience


CPE Credit: 2

Written Statement AnalysisCourse Level: Overview | Prerequisite: None

Written statement analysis is the process of detecting deception by evaluating the contents of a documented statement. This course will teach you to understand how every word plays a part in a statement and identify signs of fabrication that could be staring back at you from the written page.


CPE Credit: 2


Book

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lsReport Writing ManualBy the ACFE Research Team | Paperback, 162 pages

The Report Writing Manual provides simple, informative explanations detailing the elements that a fraud examina-tion report should include and how to express the results of your investigation in an eloquent and succinct manner.


Fraud Fighter: My Fables and FoiblesBy Dr. Joseph T. Wells, CFE, CPA | Hardcover, 289 pagesFrom his childhood in rural Oklahoma to his service in the U.S. Navy, a brief stint in public accounting, followed by a career in the FBI and founding the world’s largest anti-fraud organization, Dr. Wells’ colorful life experiences were preparation for his rise to become one of the globe’s most revered anti-fraud experts.


Corporate Fraud Handbook: Prevention and DetectionBy Dr. Joseph T. Wells, CFE, CPA | Hardcover, 448 pagesIn this book, Dr. Wells explores the three main categories of occupational fraud and abuse — asset misappropriation, corruption and fraudulent statements — and identifies and classifies 13 separate schemes. Dr. Wells also provides an overview of the complex social factors that go into creating an occupational offender, exploring why people do things and for what reasons. Understanding why employees engage in this behavior is the key to creating ways to prevent it.


Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the BooksEdited by Dr. Joseph T. Wells, CFE, CPA | Hardcover, 360 pagesThe next best thing to investigating 33 financial statement fraud cases? Reading this collection of case studies written by the CFEs who worked the cases, selected and edited by Dr. Joseph T. Wells, CFE, CPA.


VISIT ACFE.com/Shop ORDER NOW | 53 Download Workbook CD-ROM DVD Online Download Workbook CD-ROM DVD Online

NEW! Bank Fraud: Using Technology to Combat LossesBy Revathi SubramanianHardcover, 192 pages$32 Members / $45 Non-Members

NEW! A.B.C’s of Behavioral Forensics: Applying Psychology to Financial Fraud Prevention and DetectionBy Sridhar Ramamoorti, CFE, David E. Morrison, III, Joseph W. Koletar, CFE, Kelly R. PopeHardcover, 271 pages$40 Members / $60 Non-Members

My FBI: Bringing Down the Mafia, Investigating Bill Clinton, and Fighting the War on TerrorBy Louis J. FreehPaperback, 352 pages$15 Members / $20 Non-Members

NEW! Financial Fraud Prevention and DetectionBy Michael R. YoungHardcover, 301 pages$69 Members / $95 Non-Members

Persuasive Interviewing: A Forensic Case AnalysisBy Don Rabon, CFE, and Tanya ChapmanPaperback, 112 pages$15 Members / $20 Non-Members

Interviewing and Interrogation, Second EditionBy Don Rabon, CFEPaperback, 208 pages$18 Members / $22 Non-Members

Using Analytics to Detect Possible Fraud: Tools and TechniquesBy Pamela S. Mantone, CFE, CPAHardcover, 340 pages$64 Members / $95 Non-Members

NEW! Investigator and Fraud Fighter Guidebook: Operation War StoriesBy Charles E. Piper, CFE | Hardcover, 313 pages

This book examines how to conduct thorough and complete investi-gations while juggling a caseload. The author provides guidance on conducting a fraud investigation and spotting red flags that often indicate big-picture problems.



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Checkpoint-Friendly Compu-BackpackTraveling with your laptop has never been easier. This Checkpoint-Friendly Compu-Backpack has plenty of room to haul all your gear to your next fraud examina-tion. The backpack also features a laptop-only section that unfolds to lay flat on the X-ray belt for additional convenience when moving through security.

Features:

• Side entry laptop compartment holds up to 17” computer

• Spacious main zippered compartment includes a ded-icated padded iPad pocket and removable techtrap iPad case and stand

• Embroidered ACFE Seal


Business Card HolderDisplay your business card at home or in the office with this basswood business card holder featuring a ¾-inch die-struck nickel, silver ACFE Seal.


ACFE Executive PenAvailable in Gunmetal, White, Silver or Black

This Parker IM Rollerball features the ACFE logo laser-etched into a the

barrel. Featuring intricate grooved details and a standard black rollerball ink cartridge, the ACFE Executive Pen has style that delights both the eye and the hand.


ACFE Challenge CoinSince their origin in World War I, challenge coins have been used to unite members of organizations shar-ing a common goal.

Featuring the ACFE Seal and tagline, the ACFE Challenge Coin symbolizes your commitment to reduce fraud worldwide.


ACFE Dual Ballpoint Stylus Pen

Quickly move from paper to touchscreen with this stylish pen. The ACFE Dual

Ballpoint Stylus Pen features a ballpoint pen on one end for writing. On the other end it features a stylus tip ideal for touch screens, such as iPhones and iPads or any other touch screen device.


Set the Tone. Make a Statement. Partner with the ACFE.

Participating in the ACFE Corporate Alliance, as part of a proactive anti-fraud program, can help protect your organization.

Does your organization:

❑ Have 10 or more people involved in anti-fraud efforts?

❑ Seek to further protect itself from devastating fraud losses?

❑ Lack a team-based approach to your anti-fraud training program?

❑ Need to publicly convey your commitment to fighting fraud?

If you answered ‘yes’ to any of these questions, the Corporate Alliance is a fit for your organization.

To learn how the program can benefit your company and team, visit ACFE.com/Corporate or email us at [email protected] for more information.

Our decision to join the ACFE’s Corporate Alli-

ance came from the highest levels of our organization.

Management wants to ensure that MGM takes a proactive, visible and vocal role in fighting fraud in the workplace, both within our organization and elsewhere.

— Heidi Sealy, CFESenior VP of the Fraud Control GroupMGM Resorts International

CHANGE SERVICE REQUESTED

Whether you prefer a self-paced computer course or a live instructor-led event, the ACFE has the resources you need to prepare for the CFE Exam.

ACFE.com/Prep ACFE.com/CFE-Exam

CFE Exam Review CourseWhen you are able to set some time aside and take away all the distractions, it’s amazing what you can learn. The CFE Exam Review Course offers you four days of guidance from experienced instructors, giving you all the tools you need to pre-pare for and pass the exam.

Benefits of the CFE Exam Review Course:

• Structured learning environment

• Instructor-led classroom setting

• Interactive sessions

• On-site CFE Exam testing

CFE Exam Prep Course®Designed with the busy anti-fraud professional in mind, the CFE Exam Prep Course software gives you the flexibility you need to prepare for the CFE Exam on your schedule. Including study questions and practice tests that simulate the CFE Exam ex-perience, the CFE Exam Prep Course will help you prepare to pass the rigorous CFE Exam.

Benefits of the CFE Exam Prep Course software:

• Self-paced exam preparation

• User-friendly interface

• Money-back pass guarantee

Begin Preparing for the CFE Exam Today.

GLOBAL HEADQUARTERS • THE GREGOR BUILDING716 West Ave • Austin, TX 78701-2727 • USA

SPECIAL EDITION EXCLUSIVELY FOR CERTIFIED FRAUD EXAMINERS … · 2014-09-24 · • Advanced...

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