What Lurks Inside the FRAUDSTER’S Mind? · Anti-Fraud Resource Guide First Quarter 2012 What...

Anti-Fraud Resource GuideFirst Quarter 2012

What Lurks Inside the FRAUDSTER’S

Mind?

The Makings of a CriminalWhatever the rationale, certain charac-teristics become clues when identifying potential fraudsters and understanding their crimes. Explore the common criti-cal thinking errors of convicted criminals and learn the red flags of risky behavior.

PLUS• The best anti-fraud training

worldwide, pgs. 12-41

• Uncover more fraud with Using Data Analytics, pg. 24

• Earn CPE credit with ACFE self-study courses, pgs. 42-47

Table of Contents

Membership and Certification (pgs. 3-11)Introduction ............................................................................................................................................3Membership Benefits and Referral Application ...................................................................6 and InsertBecoming a CFE .....................................................................................................................................7CFE Exam Review Course ......................................................................................................................8CFE Exam Prep Course ........................................................................................................................10

ACFE Learning Events (pgs. 12-41)Calendar of Events ...............................................................................................................................12

Conferences (pgs. 14-15)23rd Annual ACFE Fraud Conference and Exhibition in Orlando, FL ....................................................142012 ACFE European Fraud Conference in London ............................................................................15

Seminars (pgs. 16-41)Principles of Fraud Examination ...........................................................................................................16Auditing for Internal Fraud ...................................................................................................................17Conducting Internal Investigations ......................................................................................................18Professional Interviewing Skills ...........................................................................................................19Legal Elements of a Fraud Examination...............................................................................................20Introduction to Digital Forensics ..........................................................................................................21Fraud Prevention ..................................................................................................................................22

UPDATED! Investigating on the Internet: Research Tools for Fraud Examiners.........................................23

nEw! Using Data Analytics to Detect Fraud............................................................................................24Interviewing Techniques for Auditors: Eliciting Information ...............................................................25Contract and Procurement Fraud .........................................................................................................26Money Laundering: Tracing Illicit Funds ..............................................................................................27Financial Statement Fraud ....................................................................................................................28Investigating Conflicts of Interest ........................................................................................................29Digital Forensics Tools and Techniques: Taking Fraud Examination to the Next Level .......................30How to Testify ......................................................................................................................................31 Mortgage Fraud ....................................................................................................................................32Building Your Fraud Examination Practice ...........................................................................................33Healthcare Fraud ..................................................................................................................................34Financial Institution Fraud ....................................................................................................................35

nEw! Fraud Risk Management ................................................................................................................36

nEw! Fraud-Related Compliance .............................................................................................................37

UPDATED! Advanced Fraud Examination Techniques ................................................................................38Advanced Interviewing Techniques Workshop ....................................................................................39ACFE Faculty ........................................................................................................................................40On-Site Training ....................................................................................................................................41

ACFE Bookstore (pgs. 42-50)Self-Study CPE .....................................................................................................................................42Books and Manuals..............................................................................................................................48ACFE Merchandise...............................................................................................................................50

The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of con-tinuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered spon-sors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Website: www.nasba.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 information, (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 promotional purpose, without compensation.

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

Association of Certified Fraud Examiners, ACFE, the ACFE Seal, ACFE Logo, Certified Fraud Examiner (CFE), CFE Exam Prep Course® and Fraud Magazine® are trademarks owned by the Association of Certified Fraud Examiners, Inc.

©2011 by the Association of Certified Fraud Examiners, Inc.

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Complete the application on the reverse side and fax or mail to:

716 West Ave • Austin, TX 78701-2727 • USAFax: +1 (512) 478-9297

Become a member online by visitingACFE.com/Join

Or call us M–F, 7:30 a.m. – 6:00 p.m. Central Time(800) 245-3321 / +1 (512) 478-9000

Developing your skills is essential to your professional success.

Do you have the tools you need?

The ACFE is committed to arming anti-fraud professionals with the skills and knowl-edge you need to fight fraud more effectively. Whether your career is focused exclu-sively on fraud detection or prevention, or you just want to know more about fraud, the ACFE is your source for information and support.

Sharpen your skills and stay informed by becoming a member today.

I. QUALIFICATIONS FOR MEMBERSHIPThere are two categories of membership: Associate (non-certified) and Certified Fraud Examiner (CFE). This application is for Associate Membership only. After being approved as an Associate, you may complete a separate application to become a CFE if desired. The application fee is non-transferable and is non-refundable once approved. Annual membership dues include $20 for a one-year subscription to FRAUD MAGAZINE®.

ASSOCIATE MEMBERSHIP FEES (incomplete applications will not be processed) q Associate (U.S./Canada) ............................................................................................................ $150*

*Application fee and membership dues rate as of 10/2010. All fees and dues are non-refundable. Rates subject to change.

II. PERSONAL

q Dr. q Mr. q Mrs. q Ms.

Name

Other Designations

Home Address

City State/Province

Zip/Postal Code Country

Home Telephone Home Fax

Home Email Address

III. EMPLOYMENT

Employer

Title

Address

City State/Province


Business Telephone Business Fax

Years Employed

Business Email Address

Web Site Address

Preferred Mailing Address: q Home q Business Preferred E-Mail Address: q Home q Business

IV. CHARACTERHave you ever been convicted of a felony or misdemeanor involving moral turpitude (“moral turpitude” means an offense that calls into question the integrity or judgment of the offender, such as fraud, bribery, corruption, theft, embezzlement, solicitation, etc.)? q Yes q No If yes, please describe (attach written statement if necessary).

V. CERTIFICATIONI certify that the above is true and correct to the best of my knowledge. Falsification of any information on this application is grounds for denial or revocation of membership. If this application is accepted, I agree to abide by the Bylaws and Code of Professional Ethics of the Association of Certified Fraud Examiners. Membership is a privilege and not a right. Qualifications are established by the Board of Regents, whose decisions are final. I consent to the storage of my personal data in the ACFE’s offices in the United States, in its regional offices and by its local chapters.

Signature Date

VI. SERVICES q Subscribe me to the free FraudInfo e-newsletter filled with fraud news, tips and resources. q Subscribe me to the CFE Exam Coach e-newsletter. q I am interested in becoming a CFE. Please send me information.

q I was referred by:q ACFE Member: or Local Chapter:q Other (please specify):

VII. PAYMENT (Payment must accompany application.)

Automatic Dues Renewal (selection required): q Option 1: Enroll in Automatic Dues and save 10% on your annual dues (card billed automatically

each year) q Option 2: Do not enroll in Automatic Dues (charge my card for this charge only)

q Charge my (Check one. Card charged in U.S. $):

Card Number

Card Expires (month/year)

Cardholder Name (as shown on card, please print)

Billing Address

City State


Signature

q Check or Money Order enclosed. Make checks payable to: Association of Certified Fraud Examiners. Check or Money Order number: ________________________________________________

VIII. JOB AND INDUSTRY (please select one)

IX. MAIL OR FAX COMPLETED FORM TOATTN: Membership Admissions • ACFE • World Headquarters • The Gregor Building716 West Ave • Austin, TX 78701-2727 USA • Fax: +1 (512) 478-9297

X. LOCAL CHAPTERSMembers of the Association of Certified Fraud Examiners are strongly encouraged to take advantage of the many networking and training opportunities available to them by participating in their local ACFE chapters (currently there are more than 135 worldwide). Local chapter membership is not a requirement for ACFE members; however, members of local chapters are required to be members of the ACFE. To find your local chapter, visit ACFE.com/Chapters.

Job Function q Fraud Examiner q Fraud Investigator q Private Investigator q Special Agent q Internal Auditor q External Auditor q Forensic Accountant q CPA, CA or equivalent q Management Accountant q Controller q Other Accounting/Finance q Governance, Risk and Compliance q Corporate Management q Loss Prevention q IT Professional q Security Professional q Attorney/Legal Professional q Educator q Retired q Other:

Industry q Education q Financial Institutions q Government q Healthcare q Insurance q Law Enforcement q Law/Legal Services q Management Consultants q Manufacturing q Public/Chartered Accounting q Real Estate q Services q Non-Profit q Other:

Interests (select all that apply) q Money Laundering (or AML) q Fraud Examination / Investigation q Loss Prevention q Legal Elements of Fraud q Insurance Fraud q Computer or Technology-based Crime q Issues Related to Sarbanes-Oxley q Risk Management q Healthcare Fraud q Ethics q Mortgage Fraud q Fraud Auditing and Forensic Accounting q Non-Profit Fraud q Corporate Security q Practice Management/Building your Fraud

Examination Practice q International Investigations and Global Issues q Identity Theft q Financial Institution Fraud q Interview Skills/Techniques q Tax Fraud q Fraud Prevention q Digital Forensics/Electronic Evidence q Internal Controls q Construction Fraud q Governance, Risk and Compliance q Contract and Procurement Fraud q Government/Law Enforcement q Fraud Hotlines q Other:

aSSociate member application

FOR OFFICE USE ONLY

Join today! ACFE.com (800) 245-3321 / +1 (512) 478-9000 +1 (512) 478-9297 Updated 12/11 • RG11Q1N

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nti-fraud professionals typically nail

down the “who,” “what,” “where,”

“when” and “how” of a fraud case, au-

dit or investigation, while the “why” can

be an elusive and circumstantial factor

without a logical conclusion. As Gilbert T. Geis,

Ph.D., CFE, ACFE President Emeritus, sums it

up, “Fraudsters don’t think like everyone else.

Everybody has problems; they just solve them

in different ways.”

Geis advises that to explore the “why” fraud

fighters should focus on the common critical

thinking errors that convicted criminals share and

“how” to prevent and detect fraud based on these

red flags in a new video, “Inside the Fraudster’s

Mind” (see pg. 45). The video breaks down inter-

views with 10 convicted fraudsters to explain ex-

actly what they were thinking when they decided

to commit fraud and how they finally got caught.

While there is much to learn from case stud-

ies, fraud examination reports, criminal testi-

mony and admission-seeking interviews, there

are significant tools to take away after delving

deeper into the mind of a fraudster — tools that

may help shine a spotlight on risky behavior. In

the video, for example, fraudster Mark Whita-

cre, the former FBI informant/embezzler at ADM,

discusses the irrational optimism and lack of re-

morse he had about his crimes because of a lack

of tone at the top, as well as the inadequate fear

of punishment that kept him believing he was

simply too smart to get caught.

Whatever the rationale, certain characteristics

become clues when identifying potential fraud-

sters and understanding their crimes. As Whita-

cre notes in the video, “White-collar criminals are

What Lurks Inside the FRAUDSTER’S

Mind?

A

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made, not born.” This then begs the

question, “How do you make a white-

collar criminal?”

Beyond the TriangleWhile the fraudsters’ means and modes

of operation continue to change, so do

their motivations, with which our detec-

tion methods must keep up. In the Sep-

tember/October Fraud Magazine article,

“Beyond the Fraud Triangle,” the au-

thors highlight how the Fraud Triangle

(Figure 1) has evolved to include more

than the three original factors necessary

to commit fraud: perceived opportunity,

perceived pressure and rationalization.

New research and insight into identify-

ing commonalities have, as the authors

aver, “gone beyond the Fraud Triangle.”

These new factors are included in

varying versions of the Fraud Diamond: incen-

tive, capability, arrogance and criminal mind-

set, as well as other facets like collusion and

management override. The characteristics,

whatever shape they take, are all dangerous,

but also provide insight into the action anti-

fraud professionals can take when assessing

risk management, internal controls, gover-

nance and compliance programs.

How to Get InsideOnce anti-fraud professionals understand the

“why” of a fraud, the next steps are investi-

gating the “how” of the crime. The ACFE of-

fers courses like Interviewing Techniques for

Auditors, Conducting Internal Investigations

and Professional Interviewing Skills to help

fraud fighters identify not only the rationaliza-

tion, pressure and opportunity behind a fraud,

but the details of how it was carried out from

inception to discovery. Don Rabon, CFE, ACFE

Faculty member, author and investigation ex-

pert, advises ACFE Annual Fraud Conference

attendees every year in a popular breakout

session on interviewing techniques about the

importance of building a relationship with a sus-

pect in an interview in order to gain trust, insight

into motives and most important, information.

“You don’t ever want to lose the validity,” Rabon

suggests. “You leave your ego at the door, put

yourself in the fraudster’s place and let the infor-

mation speak for itself.”

As many of the fraudsters mention in “Inside

the Fraudster’s Mind,” there are always red flags

that fraud examiners can identify in order to pre-

vent future frauds or halt occurring frauds. Barry

Webne, thrice-convicted fraudster, points to the

lack of internal controls that enabled him to em-

bezzle of approximately $1.25 million and con-

tinue his “theft like an addiction.” Aaron Beam,

a manager who committed fraud at HealthSouth

and spoke at the 17th Annual ACFE Canadian

Fraud Conference in November, claimed that he

couldn’t stand up to executives about the ac-

tual amount of profits and resorted to altering

numbers to appease a boss who didn’t like to be

THE FRAUD TRIAnGLE

Perceived Opportunity

Perceived Pressure Rationalization

Figure 1: The Fraud Triangle

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told no. With these rationales, explanations and

excuses, come the red flags and warning signs

that fraud fighters can use to stop or catch a

fraud before disaster strikes.

why we Travel Inside the Fraudster’s MindIn a recent discussion in the ACFE’s LinkedIn

group, ACFE President and CEO James D. Ratley,

CFE, asked members how they view the value of

the closing speaker, a convicted fraudster, at the

ACFE Annual Fraud Conference every year. The

fraudster is asked to give a brief overview of their

education and career, how they came to realize

they could perpetrate a fraud, how they devel-

oped and managed the fraud, how long they got

away with it, how much they took, how it was

used, how they were caught and how they paid

for their crime (both criminally and personally) —

essentially, to give the audience the “why” of their

crime. Much like the fraudsters interviewed in

“Inside the Fraudster’s Mind,” the keynote fraud-

sters speak candidly about their crime and detail

their falls from grace from beginning to end.

“We can learn something from the convicted

fraudster,” Esther Griffith, CFE, ACCA, comment-

ed. “Some frauds have been in operation for

years before being discovered and whistleblow-

ers and investigators come into the picture after

facts. To hear about a scheme from the time it

was just an idea until the time the perpetrator

is caught affords us with a deeper insight into

the mind of the fraudster. Let us learn directly

from them and use this learning to prevent other

frauds from happening or minimize those that

have already started.” n

Executive Creates Anti-Fraud Cooperation Across a ContinentAs the vice president and head of anti-fraud and corporate gover-nance, Guiseppe Tritto knows how wide fraud investigations can span. From Miami to Vancouver, Tritto supervises and monitors all corporate and investment banking anti-fraud efforts in North America for BNP Paribas. Aligning those efforts across an orga-nization, and a continent, can be a daunting, but necessary task. “By nature, controls, compliance and audit are not seen as the friendliest departments within a financial institution,” Tritto said.

“Creating a spirit of coop-eration with business lines is always a challenge. Over the years I have noticed an increased awareness from the business lines about our responsibilities and tasks, which are not aimed at penalizing business, but preventing negative events.”

What made you decide to become an ACFE member? As a practitioner for more than 25 years both for the

Italian government and public sector in the United States, I found the reputation and credentials of the ACFE to be the perfect match for my credentials. The ACFE provides an invaluable forum to share knowledge and get to know other professionals in the field.

How has being a member benefited you in your career? Being part of the ACFE gave me knowledge I was able to transfer to my organization and to my daily tasks. The head office and local senior management appreciate what I add to our fraud prevention effort. Being a member of the organization has provided a strong foundation in this endeavor and it was reflected by my appointment in my current role.

Please describe your most memorable case and its resolution (to-date if it’s a fresh case). Feel free to use pseudonyms for suspects if the case is ongoing and no judgment has yet been made. When I worked for the Italian government as a special agent for the Italian Treasury I uncovered a major scheme involving sensitive figures. The scheme focused on a government insurance agency involving fraud, corruption, money laundering and bribery on a large scale. It eventually resulted in the seizure of hundreds of millions of dollars and the arrest of several public figures.

What advice would you give to someone hoping to follow a similar career path as you? Believe in what you do and provide the best service based on ethics, knowledge and a spirit of cooperation. Sometimes what we uncover is not pleasant, but nevertheless our mission is to prevent fraudsters and white-collar crimes criminals from exploiting our organizations. n

The motives, whatever shape they take, are all dangerous and also insightful into the action anti-fraud professionals can take when assessing risk management, internal controls, governance and compliance.

Giuseppe Tritto is vice president and head of Anti-Fraud and Corporate Governance at BNP Paribas in New York, N.Y.

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

“The training and education I have gained as a member of the ACFE (both nationally and in my local Spokane, WA chapter) has provided me with essential tools needed to assist clients and law enforcement with issues related to fraud.”

Heather S. Rogers, CPA Chair,

Department of Economics and Business,

Whitworth University

Membership and CertificationToday, nearly 60,000 ACFE members are protecting our global economy and ensuring in-tegrity in the marketplace 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• Fraud Magazine®, the ACFE’s bimonthly publication devoted to insightful feature articles,

interviews and columns exploring the latest trends and issues in fraud examination.

• Fraud-Magazine.com, the Internet counterpart to our most popular member benefit, Fraud Magazine. In addition to highlighting articles appearing in the magazine, Fraud-Magazine.com features exclusive, web-only content, videos, archives and more.

• The Fraud Magazine e-newsletter, a monthly digital newsletter packed with all the insight and cutting-edge information that members have come to expect from the print edition.

• The Fraud Examiner, a monthly e-newsletter created exclusively for ACFE members, with timely and practical anti-fraud articles and fraud-fighting tips, video clips and other resources for anti-fraud professionals.

• Online Fraud Resource Center provides fraud investigation checklists, informative articles, white papers, case studies and reports to help you do your job better.

• Targeted Online Discussion Forums serve as a platform for you to share your concerns and challenges with others who can provide solutions and insights.

• Comprehensive Online Career Center featuring a targeted job board, online resources, career path information and advice from experts in the areas of career development, human resources, self-employment and career transitions.

• Savings on anti-fraud training. Last year ACFE members saved more than $2.6 million on the best anti-fraud training available.

• Free quarterly 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 2010/2011 Compensation Guide for Anti-Fraud Professionals, CFEs earn nearly 22 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.”

• Targeted Online Discussion Forums serve as a platform for you to share your concerns and challenges with others who can provide solutions and insights.

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

“The CFE credential has opened windows of opportunity that provide me with choices as far as a career is concerned.”

— Rajainlall Dhanlall, CFE, CIA, CA(SA)

Director, PricewaterhouseCoopers, Inc.

How to Become a CFEHow does the ACFE support me in my efforts to prepare for the CFE Exam? That depends on your learning style.

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:

• 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 on CD-ROM

More than 80 percent of people who complete the CFE Exam Prep Course pass the CFE Exam on their first attempt.

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, 3½-day overview of the fundamen-tal concepts 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

More than 92 percent of people who complete this course pass the CFE Exam on their first attempt.

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

CERTIFIED FRAUDEXAMINER

Fees$1,895*

CPE Credit28

Course LevelIntermediate

PrerequisiteThis course is designed to review material required to pass the CFE Exam and assumes a base knowledge of fraud examination principles. If you are unfamiliar with the basic tenets of fraud examination, we recommend taking the Principles of Fraud Examination course in advance.

Register Early and SAVE $100!†

ACFE.com/ExamReview

CPE Credit28

Course LevelBasic

PrerequisitesNone

*Event price includes 2012 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 2012 CFE Exam Prep Course.

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

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

— John Heidebrecht, CFE, ASA Berning & Heidebrecht, Ltd.

Take the Exam at the EventSign up to take the CFE Exam immediately after the course and earn your CFE credential within days. Visit ACFE.com/ExamReview for more information.

CFE Exam Review CourseIf you are pursuing the Certified Fraud Examiner (CFE) credential, the CFE Exam Review Course will help you master the concepts tested on the CFE Exam: fraudulent financial transactions; legal elements of fraud; fraud investigation; and fraud prevention and deter-rence. The 3½-day, instructor-led course provides the essentials needed to prepare for the CFE Exam and become a Certified Fraud Examiner. This course, in combination with the CFE Exam Prep Course software (pg. 10), will provide you with an unbeatable combination for passing the exam. More than 92 percent of those who have completed this course pass the CFE Exam on the first try.

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.

Benefits of Attending• Structured Learning Environment — Learn how to prepare for the CFE Exam

• Fast Track — Immerse yourself in an intense, 3½-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

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 CD-ROM — a $945 value!

• Printed course materials that outline the Exam and aid in preparation

• Essential knowledge from experienced instructors

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/ExamReview Register now! | 9

ScheduleDallas, TX • January 30 – February 2, 2012Hyatt Regency DallasRoom Rate**: $149 single/double (limited gov’t rooms available) Hotel Phone: 888-421-1442 or +1 (214) 651-1234Hotel Cut-off Date: Jan. 9 Early Registration Deadline†: Dec. 30

Singapore • 26-29 March 2012 Marina Bay SandsRoom Rate**: SGD 340 singleHotel Phone: +65 6688 8889Hotel Reservation Email: [email protected] Cut-off Date: 24 Feb.Early Registration Deadline: 24 Feb.

Las Vegas, NV • April 16-19, 2012M Resort Spa and Casino Room Rate**: $135 single/double (limited gov’t rooms available)Hotel Phone: 877-673-7678 Hotel Cut-off Date: March 16 Early Registration Deadline†: March 16

Boston, MA • July 23-26, 2012Hilton Boston Back BayRoom Rate**: $199 single/double (limited gov’t rooms available)Hotel Phone: 800-HILTONS or +1 (617) 263-1100Reservations: www.bostonbackbay.hilton.comHotel Cut-off Date: June 22Early Registration Deadline†: June 22

Chicago, IL • August 27-30, 2012Omni Chicago HotelRoom Rate**: $189 single/double (limited gov’t rooms availabe)Hotel Phone: 800-THE-OMNI Hotel Cut-off Date: Aug. 6 Early Registration Deadline†: July 27

Washington, D.C. • September 17-20, 2012Washington Metro CenterRoom Rate**: $269 single/double (limited gov’t rooms available)Hotel Phone: 888-236-2427 or +1 (202) 737-2200Hotel Cut-off Date: Aug. 27 Early Registration Deadline†: Aug. 17

New York, NY • October 15-18, 2012Executive Conference Center (The ACFE does not have a contracted room block for this event. Please see ACFE.com/ExamReview for hotel recommendations.)Venue Phone: +1 (212) 903-8060 Early Registration Deadline†: Sept. 14

**Reservations subject to availability.


ACFE Membership Helps Professor and AccountantHeather S. Rogers, CPA, juggles many roles: She is an associate professor of accounting and chair of the economics and business department at Whitworth University, as well as head of her own private CPA practice. She admits that it can be a challenge, but

the three areas can also complement one another. “I am able to bring my work into the classroom to give ‘life’ to concepts and theory,” she said. “Another benefit is what my teach-ing experience contributes to my skill as an expert witness. One of the many hats we wear as fraud examiners and expert wit-nesses is to provide simple explanations of complex situations to those who have limited experience in the fields of accounting or business (attorneys, pros-ecutors, jurors, etc.).”

She first became a member of the ACFE in 2003. “As a CPA needing continu-ing professional education credits, I enrolled in my first ACFE course in 2002 (Conducting Internal Investigations). I was instantly intrigued by this area of study and practice and began seeking out more opportunities for learning,” Rogers said. “In 2004, I offered my first course in Principles of Fraud Examination while teaching in Idaho. I continue to train through the ACFE and pass that knowledge to students through fraud education at Whitworth University.”

Rogers first wanted to become an accountant as an under-graduate, when she realized she loved the subject. Rogers said, “As an accountant, I have seen, too often, how management’s lack of interest or understanding of accounting information can expose them to a greater risk of fraud.”

Her favorite course to teach is Occupational Fraud and Abuse. Said Rogers, “My students all know that I am passionate about fraud deterrence and love the work I do in my private practice. I love to piece together parts of a puzzle to solve cases and get relief for victims.”

Her ACFE membership has proven invaluable to her both professionally and personally. “Being a member of the ACFE has provided me with countless hours of training, incredible mentor-ship by colleagues throughout the world and a motivation to develop in the career path I have chosen in higher education and as a practicing accountant,” she said. “My membership in the ACFE has opened doors for leadership within my local chapter in Spokane, Wash., and given me a voice as an educator to influence fraud prevention training for students. One of the greatest benefits is the friendships that I have developed over the years with other members of the ACFE.” n

Heather Rogers, CPA, is an associate professor of accounting and chair of the economics and business department at Whitworth University, and runs her own CPA practice.

CFE Exam Prep Course®The CFE Exam Prep Course is designed to help you prepare for the rigorous CFE Exam at your convenience with a flexible self-study format. The software focuses on the four sections of the CFE Exam providing study questions and practice exams that cover topics that often appear on the Exam.

Effective CFE Exam Preparation

The 2012 CFE Exam Prep Course provides the most effective training avail-able to prepare you for the CFE Exam, allowing you to study on your own time, at your own pace from your home or work computer.

Featuring study questions and practice exams that simulate the actual CFE Exam experience, the CFE Exam Prep Course has been designed to prepare you to pass the rigorous CFE Exam.

• 1,500 study questions provide sample exam questions with an explanation of the correct answer.

• Simulate the CFE Exam environment with timed practice exams.

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

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

“The Prep Course is well worth the investment. It crystallizes the major concepts of the immense amount of data that candidates need to absorb, and helps the material become second nature.”

— Andrew Levine, CFE

Efficient Use of Your Study Time• The CFE Exam Prep Course streamlines

CFE Exam preparation. Use your time more efficiently by focusing on the areas you need to study the most.

• Create a personalized study plan tailored to your individual strengths and weaknesses with an optional 100- question Pre-Assessment.

• Pick the sections and topics most relevant to your exam preparation by creating custom review sessions.

• Learn more from your Practice Exam sessions by reviewing the questions you missed, analyzing your results by subsection and tracking your progress over time.

• Focus on the areas where you need the most work with enhanced review of results and progress by exam section, subsection and topic.

User-friendly Software• This easy-to-use software puts the most

relevant information at your fingertips. Quickly review your Prep Course progress by subsection and topic, access on-screen help menus and study tips, and stay on track to meet your target certification date.

• Review your progress with a new streamlined design.

• Get answers to your questions fast with Guides to Success, on-screen FAQs and an improved help section.

• Stay on track to earn your CFE credential by measuring your progress towards your target dates for certification and using helpful checklists within the Prep Course software.

Establish yourself as an anti-fraud expert and advance your career by obtaining the CFE credential. The CFE Exam Prep Course is the most effective tool available to prepare you to pass the rigorous CFE Exam.

CD-ROM or Electronic Download: $745 Members / $945 Non-Members*

Members-Only Installment Plan — ACFE members have the option to participate in the Members-Only Installment Plan with only six monthly payments of $130 each for the CFE Exam Prep Course or $150 each for the CFE Exam Prep Toolkit (Credit card only. Includes UPS ground shipping** and administration fee). For more information, 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 install-ment plan payments have been received after passing the CFE Exam.

2012 available in U.S. only. 2012 Canadian and International editions coming soon.

*Additional 8.25% sales tax for Texas residents.

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

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/ExamReview Register now! | 11

“The CFE Prep software is the easiest method of preparing for any certification I’ve encoun-tered. 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

CFE Exam Prep ToolkitFor an additional $100, purchase the CFE Exam Prep Toolkit, including the ACFE’s most popular reference materials. A value of more than $1,200, it includes:

• 2012 CFE Exam Prep Course — The latest edition of this comprehensive tool to help you become a CFE. The updated 2012 CFE Exam Prep Course is a computer self-study course that prepares you for the exam while letting you study at your own pace.

• Corporate Fraud Handbook, Third Edition — Explore the three main categories of occupational fraud and abuse: asset misappropriation, corruption and fraudulent statements. The book then explains, identifies and classifies 13 common fraud schemes.

• Encyclopedia of Fraud, Third Edition (CD-ROM) — Written for practitioners, academics and anyone with an interest in fraud, the Encyclopedia of Fraud provides the user with easy access to the ACFE’s vast body of fraud knowledge.

• 2012 Fraud Examiners Manual (printed) — The premier reference guide for CFEs and other anti-fraud professionals. This 2,000-page guide is divided into four sections: Financial Transactions and Fraud Schemes, Investigation, Law, and Fraud Prevention and Deterrence. 85 percent of the CFE Exam is based on information found in the Fraud Examiners Manual.

Toolkit:$845 Members / $1,299 Non-Members

2012 Calendar of Events

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

Events by Date

Event Title Dates Location CPE ACFE Members

non-Members

Page #

Contract and Procurement Fraud January 23-24 Phoenix, AZ 16 $695 $845 26

CFE Exam Review Course January 30 – Feb. 2 Dallas, TX 28 $1,895* $1,895* 8

Investigating Conflicts of Interest February 1Los Angeles, CA

8 $295 $395 29

nEw! Fraud Risk Management February 2-3 16 $795 $945 36

Introduction to Digital Forensics February 13-14 New Orleans, LA 16 $795 $945 21

Interviewing Techniques for Auditors February 27-28 Ft. Lauderdale, FL 16 $695 $845 25

Legal Elements of a Fraud Examination February 27Charlotte, nC

8 $295 $395 20

Conducting Internal Investigations February 28-29 16 $695 $845 18

Fraud Prevention February 29Baltimore, MD

8 $295 $395 22

Money Laundering: Tracing Illicit Funds March 1-2 16 $695 $845 27

nEw! Fraud-Related Compliance March 5Louisville, KY

8 $295 $395 37

Healthcare Fraud March 6-7 16 $695 $845 34

nEw! Using Data Analytics to Detect Fraud March 19new York, nY

8 $295 $395 24

UPDATED! Investigating on the Internet March 20-21 16 $695 $845 23

2012 ACFE European Fraud Conference March 25-27 London 4-23GBP 795 – 895

GBP 895 – 995

15

CFE Exam Review Course March 26-29 Singapore 28 $1,895* $1,895* 8

CFE Exam Review Course April 16-19 Las Vegas, NV 28 $1,895* $1,895* 8

Financial Statement Fraud April 26-27 Columbia, SC 16 $695 $845 28

Principles of Fraud Examination April 30 – May 3 Austin, TX 28 $1,195 $1,395 16

Digital Forensics Tools and Techniques May 7-8 Chicago, IL 16 $795 $945 30

Professional Interviewing Skills May 10-11 Providence, RI 16 $695 $845 19

Mortgage Fraud May 10-11 San Diego, CA 16 $695 $845 32

23rd Annual ACFE Fraud Conference and Exhibition June 17-22 Orlando, FL 4-40$1,095 – $1,295

$1,495 – $1,695

14

CFE Exam Review Course July 23-26 Boston, MA 28 $1,895* $1,895* 8

Interviewing Techniques for Auditors July 26-27 Denver, CO 16 $695 $845 25

Conducting Internal Investigations July 2012 Washington, D.C. 16 $695 $845 18

nEw! Fraud-Related Compliance August 6new York, nY

8 $295 $395 37

Auditing for Internal Fraud August 7-8 16 $695 $845 17

Professional Interviewing Skills August 9-10 San Francisco, CA 16 $695 $845 19

nEw! Fraud Risk Management August 13-14 Philadelphia, PA 16 $795 $945 36

CFE Exam Review Course August 27-30 Chicago, IL 28 $1,895* $1,895* 8

Financial Institution Fraud August 2012 Las Vegas, NV 16 $695 $845 35

Building Your Fraud Examination Practice September 5Atlanta, GA

8 $295 $395 33

Interviewing Techniques for Auditors September 6-7 16 $695 $845 25

CFE Exam Review Course September 17-20 Washington, D.C. 28 $1,895* $1,895* 8

UPDATED! Advanced Fraud Examination Techniques September 24-26 Austin, TX 24 $995 $1,195 38

Introduction to Digital Forensics September 2012 Boston, MA 16 $695 $845 21

Contract and Procurement Fraud October 1-2 Seattle, WA 16 $695 $845 26

CFE Exam Review Course October 15-18 New York, NY 28 $1,895* $1,895* 8

Auditing for Internal Fraud October 2012 Columbus, OH 16 $695 $845 17

18th Annual ACFE Canadian Fraud Conference October 2012 TBD TBD TBD TBD N/A

CFE Exam Review Course November 5-8 Austin, TX 28 $1,895* $1,895* 8

2012 ACFE Asia-Pacific Fraud Conference November 2012 TBD TBD TBD TBD N/A

nEw! Using Data Analytics to Detect Fraud November 2012washington, D.C.

8 $295 $395 24

Contract and Procurement Fraud November 2012 16 $695 $845 26

UPDATED! Investigating on the Internet November 2012 Salt Lake City, UT 16 $695 $845 23

Principles of Fraud Examination December 3-6 Austin, TX 28 $1,195 $1,395 16

Healthcare Fraud December 6-7 Houston, TX 16 $695 $845 34

Legal Elements of a Fraud Examination December 2012Las Vegas, nV

8 $295 $395 20

nEw! Fraud Risk Management December 2012 16 $795 $945 36

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

Events by Location

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 at least three or more individu-als 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 2012 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.

All prices listed in U.S. dollars unless otherwise noted. Prices, events and locations subject to change. Prices valid through December 31, 2012.

Event Title Dates Location CPE ACFE Members

non-Members

Page #

Building Your Fraud Examination Practice September 5Atlanta, GA

8 $295 $395 33

Interviewing Techniques for Auditors September 6-7 16 $695 $845 25

Principles of Fraud Examination April 30 – May 3 Austin, TX 28 $1,195 $1,395 16

UPDATED! Advanced Fraud Examination Techniques September 24-26 Austin, TX 24 $995 $1,195 38

CFE Exam Review Course November 5-8 Austin, TX 28 $1,895* $1,895* 8

Principles of Fraud Examination December 3-6 Austin, TX 28 $1,195 $1,395 16

Fraud Prevention February 29Baltimore, MD

8 $295 $395 22

Money Laundering: Tracing Illicit Funds March 1-2 16 $695 $845 27

CFE Exam Review Course July 23-26 Boston, MA 28 $1,895* $1,895* 8

Introduction to Digital Forensics September 2012 Boston, MA 16 $795 $945 21

Legal Elements of a Fraud Examination February 27Charlotte, nC

8 $295 $395 20

Conducting Internal Investigations February 28-29 16 $695 $845 18

Digital Forensics Tools and Techniques May 7-8 Chicago, IL 16 $795 $945 30

CFE Exam Review Course August 27-30 Chicago, IL 28 $1,895* $1,895* 8

Financial Statement Fraud April 26-27 Columbia, SC 16 $695 $845 28

Auditing for Internal Fraud October 2012 Columbus, OH 16 $695 $845 17

CFE Exam Review Course January 30 – Feb. 2 Dallas, TX 28 $1,895* $1,895* 8

Interviewing Techniques for Auditors July 26-27 Denver, CO 16 $695 $845 25

Interviewing Techniques for Auditors February 27-28 Ft. Lauderdale, FL 16 $695 $845 25

Healthcare Fraud December 6-7 Houston, TX 16 $695 $845 34

CFE Exam Review Course April 16-19 Las Vegas, NV 28 $1,895* $1,895* 8

Financial Institution Fraud August 2012 Las Vegas, NV 16 $695 $845 35

Legal Elements of a Fraud Examination December 2012Las Vegas, nV

8 $295 $395 20

nEw! Fraud Risk Management December 2012 16 $695 $845 36

2012 ACFE European Fraud Conference March 25-27 London 4-23GBP 795 – 895

GBP 895 – 995

15

Investigating Conflicts of Interest February 1Los Angeles, CA

8 $295 $395 29

nEw! Fraud Risk Management February 2-3 16 $795 $945 36

nEw! Fraud-Related Compliance March 5Louisville, KY

8 $295 $395 37

Healthcare Fraud March 6-7 16 $695 $845 34

Introduction to Digital Forensics February 13-14 New Orleans, LA 16 $795 $945 21

nEw! Using Data Analytics to Detect Fraud March 19new York, nY

8 $295 $395 24

UPDATED! Investigating on the Internet March 20-21 16 $695 $845 23

nEw! Fraud-Related Compliance August 6new York, nY

8 $295 $395 37

Auditing for Internal Fraud August 7-8 16 $695 $845 17

CFE Exam Review Course October 15-18 New York, NY 28 $1,895* $1,895* 8

23rd Annual ACFE Fraud Conference and Exhibition

June 17-22 Orlando, FL 4-40$1,095 – $1,295

$1,495 – $1,695

14

nEw! Fraud Risk Management August 13-14 Philadelphia, PA 16 $795 $945 36

Contract and Procurement Fraud January 23-24 Phoenix, AZ 16 $695 $845 26

Professional Interviewing Skills May 10-11 Providence, RI 16 $695 $845 19

UPDATED! Investigating on the Internet November 2012 Salt Lake City, UT 16 $695 $845 23

Mortgage Fraud May 10-11 San Diego, CA 16 $695 $845 32

Professional Interviewing Skills August 9-10 San Francisco, CA 16 $695 $845 19

Contract and Procurement Fraud October 1-2 Seattle, WA 16 $695 $845 26

CFE Exam Review Course March 26-29 Singapore 28 $1,895* $1,895* 8

18th Annual ACFE Canadian Fraud Conference October 2012 TBD TBD TBD TBD N/A

2012 ACFE Asia-Pacific Fraud Conference November 2012 TBD TBD TBD TBD N/A

Conducting Internal Investigations July 2012 Washington, D.C. 16 $695 $845 18

CFE Exam Review Course September 17-20 Washington, D.C. 28 $1,895* $1,895* 8

nEw! Using Data Analytics to Detect Fraud November 2012washington, D.C.

8 $295 $395 24

Contract and Procurement Fraud November 2012 16 $695 $845 26

14 | Register now! VISIT FraudConference.com CALL (800) 245-3321 or +1 (512) 478-9000

“Everything about the conference was first-rate, from the speakers to the location to my fellow attendees. This is my fourth conference, and I get more out of attending every year. It is a great value as well since I can get all my CPE credits for the year at one time.”

— Lisa Handy, CFE Transition Team Finance Manager

Jones Lang LaSalle

Hotel InformationGaylord Palms Resort and Convention Center6000 W. Osceola ParkwayKissimmee, Florida 34746Room Rate*: $169 single/double (limited gov’t rooms available)Hotel Phone: +1 (407) 586-2000

CPE Credit4-40

Course LevelsBasic – Advanced

PrerequisitesNone

*Reservations subject to availability.


Register early and SAVE!†

FraudConference.com

23rd Annual ACFE Fraud Conference and ExhibitionOrlando, FL • June 17-22, 2012

Don’t miss 2012’s largest anti-fraud event. Join forces with thousands of anti-fraud profes-sionals at the 23rd Annual ACFE Fraud Conference and Exhibition. Address the challenges and critical issues faced by anti-fraud professionals during top-level educational sessions and participate in unmatched networking opportunities with premier practitioners and thought leaders from all over the world.

Premier Anti-Fraud Education• Customize your learning by choosing from

an entire week (Full Conference) of education, including parallel educational tracks with more than 60 unique courses and optional Pre- and Post-Conference educational sessions, advanced-level options and interactive panel discussions, all led by industry experts from the world’s top organizations. Both new practitioners and experienced professionals will find opportunities to enhance their knowledge, expand capabilities and learn new skills. Regardless of your experience level we offer the right training for you.

Unparalleled Networking Opportunities• The ACFE believes in the power of networking as one of the most effective ways to advance

your career. With every annual conference, we integrate a variety of networking opportunities to ensure you maximum exposure to invaluable knowledge sharing and resource exchanges among fraud specialists from around the globe.

Professional Development and Career Growth• Whether you are seeking a new job, a new career or simply striving to be aware of the latest

trends and opportunities for professional development, you won’t want to miss the benefits that the ACFE Career Connection has to offer. Build relationships and informally interview with recruiters from top firms, companies and government organizations. Attend informative presentations loaded with relevant suggestions, receive valuable strategies and motivation from one-on-one time with career coaches, and have your résumé reviewed by an experienced hiring manager.

Discover the Leaders in Fraud Prevention Solutions• Tour the Exhibit Hall where more than 60 leading anti-fraud vendors come together. The Exhibit

Hall features a Cyber Café, the ACFE Bookstore, professional development presentations, book signings and author meet-and-greets, the ACFE Fraud Museum and Career Connection.

Registration is now open online at FraudConference.com. Reserve your spot early for the lowest conference pricing, plus check out the latest updates on speakers, sessions and special events.

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/European Register now! | 15

Hotel InformationThe Cumberland HotelGreat Cumberland PlaceLondon, W1H 7DLPhone: +44 871 977 0218Room Rate**: GBP 139 (inclusive of VAT, exclusive of breakfast)Group Code: ASSO230312Hotel Cut-off Date: 23 Feb.Early Registration Deadline†: 24 Feb.

Register by 24 February and SAVE GBP 100!†

ACFE.com/European

CPE Credit4-23

Course LevelsBasic – Advanced

PrerequisiteNone

**Reservations subject to availability.


2012 ACFE European Fraud Conference London • 25-27 March 2012

Join anti-fraud professionals in London for the 2012 ACFE European Fraud Conference to exchange insights and develop cutting-edge skills in the global fight against fraud. In addi-tion to attending informative sessions offering practical techniques and tips, network with leaders of Europe’s anti-fraud community and earn up to 23 CPE credits.

Featured Keynote Speakers

James D. Ratley, CFEPresident and CEO, Association of CertifiedFraud Examiners

Featured SessionsThe ACFE European Fraud Conference features two educational tracks with a diverse agenda, including:

• Fraud and the Internal Auditor — What to Do When You Find It

»Colin Parcher, CFE, Private Consultant

• Using Indicators and Internal Data to Forecast Fraud

»Mike Finley, CEO, Risk Business Internal, LTD

• Everybody’s Problem: The Global Challenges of Bribery and Corruption

»Panel discussion with moderator Ian Younger, Senior Partner, Investitec

Fees

Pricing* Early Registration (by 24 February 2012)†

Standard Registration(after 24 February 2012)

Full Conference25-27 March 2012

Members ................................GBP 795Non-Members ........................GBP 895


Main Conference only26-27 March 2012



Pre-Conference only25 March 2012

N/AMembers ................................GBP 340Non-Members ........................GBP 455

*Registration fees listed above are exclusive of VAT. VAT will be added in the checkout process. Conference registration fees paid for by credit card will be charged the U.S. dollar equivalent of the total fee. Differences may occur due to bank currency translation.

Stephen HarrisonChief Executive, National Fraud Authority, United Kingdom

16 | Register now! VISIT ACFE.com/POFE CALL (800) 245-3321 or +1 (512) 478-9000

“Overall a tremendous learn-ing experience that will benefit both me and my organization.”

— Robert M. Kazmirchuk Security Manager,

Chrysler Canada LLC

ScheduleAustin, TX • April 30 – May 3, 2012Omni Austin Hotel DowntownRoom Rate*: $179 single/double (limited gov’t rooms available) Hotel Phone: (800) THE-OMNIHotel Cut-off Date: March 30Early Registration Deadline†: March 30

Austin, TX • December 3-6, 2012Omni Austin Hotel DowntownRoom Rate*: $179 single/double (limited gov’t rooms available) Hotel Phone: (800) THE-OMNIHotel Cut-off Date: Nov. 2 Early Registration Deadline†: Nov. 2

FeesACFE Members: $1,195Non-Members: $1,395


ACFE.com/PoFE

CPE Credit28

Course LevelBasic

PrerequisitesNone



• All business professionals and educators interested in the anti-fraud field

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

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

Who Should Attend

• Fraud prevention and deterrence

»Causes of fraud

»Prevention of fraud

• Fraud investigation

»Planning the investigation

»Computer forensics

» Interviewing prospective witnesses

»Evaluating deception

»Report writing

• Fraudulent financial transactions

»Conducting fraud risk assessments

»Occupational fraud schemes

»External threats of fraud

»Analyzing and managing financial information

»Financial statement fraud

• Legal elements of fraud

»Legal issues that affect fraud examinations

»Rules of evidence

»Key legal rights and privacy issues

»Testifying

What You Will Learn

Principles of Fraud ExaminationAustin, TX • April 30 – May 3, 2012 Austin, TX • December 3-6, 2012

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, Legal Elements of Fraud, Fraudulent Financial Transactions and Fraud 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. In addition to anti-fraud training, this event provides many opportunities to network with your peers, as well as with ACFE staff and faculty members, at group lunches and social functions.

Principles of Fraud Examination has been revised to offer you 2 hours of Ethics CPE. To read more about the Ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE. While attendees are in Austin, the ACFE will host an Open House reception at its head-quarters, providing a unique opportunity to experience the Fraud Museum exhibit, located in the offices of the Geis Building. Established by ACFE founder and Chairman Dr. Joseph T. Wells, CFE, CPA, the Fraud Museum tells the story of fraud’s intriguing past with an extensive and eclectic collection of historical fraud pieces. The ACFE Open House also welcomes attendees to the Gregor Building, a historic, 1920s-era home that houses the ACFE’s executive and administrative staff. Attendees can tour the building and meet ACFE staff members as they visit the home of the world’s premier anti-fraud association.

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/AIF Register now! | 17

Auditing for Internal Fraud New York, NY • August 7-8, 2012Columbus, OH • October 2012

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 two-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, detec-tion techniques and methods of preventing occupational fraud.

What You Will Learn• The types, costs and red flags of fraud

• Avoiding malpractice: the auditor’s fraud-related responsibilities

• What obstacles auditors often face in finding fraud and how to avoid them

• How to conduct an effective fraud risk assessment

• How to incorporate fraud brainstorming into the audit planning

• Common internal fraud schemes including:

»Fraudulent financial statements

»Bribery and corruption

»Asset misappropriation

• How data analysis can be used to find fraud

• How to handle tips from whistleblowers

• What to do when fraud is found during an audit

• Methods for preventing management and occupational fraud

Who Should Attend• Certified Fraud Examiners and other anti-fraud specialists

• Internal and independent auditors seeking to increase their anti-fraud effectiveness

• Professionals who want to help deter and detect fraud within their organizations

• Employees and educators seeking the knowledge necessary to detect fraudulent activities

ScheduleNew York, NY • August 7-8, 2012Executive Conference Center*1601 Broadway – 8th Floor New York, NYVenue Phone: +1 (212) 903-8060Early Registration Deadline†: July 6

COMBO: Fraud-Related Compliance, pg. 37

Columbus, OH • October 2012Visit ACFE.com/AIF for updated information.

FeesACFE Members: $695Non-Members: $845

Register early to SAVE $95!†

ACFE.com/AIF

CPE Credit16

Course LevelBasic

PrerequisiteNone

*The ACFE does not have a contracted room block for this event. Please see ACFE.com/AIF for hotel recommendations.


Register for both events and SAVE $100!

Conducting Internal InvestigationsCharlotte (Concord), NC • February 28-29, 2012Washington, D.C. • July 30-31, 2012

Conducting an internal investigation can be a difficult task. An investigation into employee wrongdoing can be costly, disruptive and time-consuming, and can also lead to a variety of legal problems and other unexpected complications if it is not conducted with the utmost care and confidentiality. However, a well-run internal investigation can enhance a com-pany’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 important, an internal investigation will signal to other employees that the company will not tolerate fraud.

Conducting Internal Investigations will prepare you for every step of an internal investiga-tion into potential fraud, from receiving the initial allegation to testifying as a witness. In this course, you will learn how to lead an internal investigation with accuracy and confi-dence by gaining knowledge about various topics, such as relevant legal aspects of inter-nal investigations, using computers in an investigation, collecting and analyzing internal and external information, interviewing witnesses and writing reports.

This instructor-led course includes a relevant practical problem, which you will work through from beginning to end. This will provide practical experience that you will be able to apply in your own work.

What You Will Learn• The steps involved in conducting an internal investigation

• Legal elements you may encounter

• Investigating by computer

• Internal and external document collection and analysis

• Essential interviewing skills

» Interviewing witnesses

»Conducting admission seeking interviews

• Documenting evidence

• How to testify as a fact witness


• Loss prevention and security professionals

• Forensic accountants

• Internal and independent auditors

• Business managers and professionals assuming fraud deterrence or investigation responsibilities

ScheduleCharlotte (Concord), NCFebruary 28-29, 2012Embassy Suites Hotel Charlotte-Concord Hotel Phone: +1 (704) 455-8200Room Rate*: $149 single/doubleGroup Code: CFEHotel Cut-off Date: Jan. 29Early Registration Deadline†: Jan. 30

COMBO: Legal Elements of a Fraud Examination, pg. 20

Washington, D.C.July 30-31, 2012Executive Conference Center – Washington, D.C.**2345 Crystal DriveArlington, VAVenue Phone: +1 (571) 481-2200Early Registration Deadline†: June 29



ACFE.com/CII-Seminar

CPE Credit16

Course LevelBasic

PrerequisitesNone


**The ACFE does not have a contracted room block for this event. Please see ACFE.com/CII-Seminar for hotel recommendations.


18 | Register now! VISIT ACFE.com/CII-Seminar CALL (800) 245-3321 or +1 (512) 478-9000


CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/PIS Register now! | 19

Professional Interviewing Skills Providence, RI • May 10-11, 2012San Francisco, CA • August 9-10, 2012

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 two-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.

Auditors, law enforcement officers, human resources professionals and many others have benefited from this course. By learning the fundamental interviewing techniques present-ed by our expert instructors, you will learn how to get more information from subjects and how to detect deception and read body language during interviews.

What You Will Learn• Types of interview questions

• Legal issues that affect interviews

• How to plan and schedule interviews

• Personality styles and interviewing

• How to detect deception

• Mechanics of interviews

• Strategies for obtaining quality information

• Aspects of an admission-seeking interview

• How to obtain confessions and signed statements



• Internal and external auditors


• Lawyers and law enforcement personnel

• Detectives and private investigators

• Business professionals who conduct interviews

ScheduleProvidence, RI • May 10-11, 2012Westin ProvidenceHotel Phone: 888-627-8449Room Rate*: $129 single/doubleHotel Cut-off Date: April 9Early Registration Deadline†: April 10

San Francisco, CAAugust 9-10, 2012Venue: South San Francisco Conference CenterHotel: Holiday Inn SanFrancisco AirportRoom rate*: $129 single/doubleHotel Phone: 800-HOLIDAY or +1 (650) 873-3550Hotel Cut-off Date: July 18Early Registration Deadline†: July 9



ACFE.com/PIS

CPE Credit16

Course LevelBasic

PrerequisiteNone



Legal Elements of a Fraud ExaminationCharlotte (Concord), NC • February 27, 2012Las Vegas, NV • December 2012

Anti-fraud professionals must be aware of the legal issues that affect all financial investi-gations. As courts make decisions on pressing issues and lawmakers enact legislation, it is important for you to not only understand the important aspects of the law, but also any relevant changes. This basic-level course is designed to cover the legal issues that you and your client might face during a fraud examination.

What You Will Learn• Elements of civil and criminal fraud

• Employees’ constitutional rights

• Practical aspects of the discovery process

• The rules that apply to evidence

• The basics of courtroom testimony




• Special investigation unit personnel

• Law enforcement personnel


ScheduleCharlotte (Concord), NCFebruary 27, 2012Embassy Suites Hotel Charlotte-Concord Hotel Phone: +1 (704) 455-8200Room Rate*: $149 single/doubleGroup Code: CFEHotel Cut-off Date: Jan. 29

COMBO: Conducting Internal Investigations, pg. 18

Las Vegas, NV • December 2012Visit ACFE.com/LEFE for updated information.

COMBO: Fraud Risk Management, pg. 36


CPE Credit8

Course LevelBasic

PrerequisitesNone


20 | Register now! VISIT ACFE.com/LEFE CALL (800) 245-3321 or +1 (512) 478-9000


CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/IDF Register now! | 21

Introduction to Digital Forensics New Orleans, LA • February 13-14, 2012Boston, MA • September 2012

It takes a variety of skills and disciplines to conduct a successful financial investigation. This instructor-led course will introduce you to basic concepts of computer forensic inves-tigation and analysis.

During this two-day seminar, you and a team of fellow anti-fraud professionals will immerse yourselves in a training exercise structured as a fraud examination. This exercise begins with a client contacting you to look into an internal matter involving a suspicious “possible virus” that was detected on the computer of the firm’s senior accounting manager.

You and your team will look at webmail history, deleted files, encrypted volumes and more to uncover the fraud. You will also learn basic techniques for gathering and analyz-ing digital evidence in fraud examinations, as well as the proper procedures for seizing and securing digital evidence. A software demonstration will also allow you to examine forensic artifacts.

Whether you simply want to understand how to work more effectively with computer forensics specialists, or you want to steer your career toward a specialized skill set in this area, this class can help you achieve your goals.

What You Will Learn• Dos and don’ts of handling digital evidence

• Proper methods and legal implications of seizing digital evidence

• Types of crimes involving digital media

• An overview of operating systems and file types

• Types and characteristics of digital storage devices

• Techniques used to seize, secure and analyze digital evidence

• Knowledge about the forensic examiner’s role

• The basics of digital artifacts

• Methodology for imaging digital evidence

• Introduction to digital software and hardware tools

Who Should Attend• Certified Fraud Examiners

• Insurance fraud investigators

• Bank examiners


• Attorneys


• Private investigators

• Internal auditors

ScheduleNew Orleans, LAFebruary 13-14, 2012New Orleans MarriottHotel Phone: 888-364-1200 or +1 (504) 581-1000Room Rate*: $199 singleHotel Cut-off Date: Jan. 26Early Registration Deadline†: Jan. 13

Boston, MA • September 2012Visit ACFE.com/IDF for updated information.



ACFE.com/IDF

CPE Credit16

Course LevelBasic

PrerequisiteNone



Fraud PreventionBaltimore, MD • February 29, 2012

Virtually every entity suffers from fraud, though management might not know it. With fraud costing entities an estimated 5 percent of their annual revenues, organizations lack-ing proactive fraud prevention measures are the most at risk. This one-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 manage-ment’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.

What You Will Learn• How leading entities are saving millions by fighting fraud effectively

• Legal aspects of fraud prevention

• The differences between fraud deterrence and detection

• Why traditional internal controls often fail to deter fraud

• The seven factors for establishing an anti-fraud program

• How to find the gaps in your fraud prevention processes

• Elements typically found in a fraud policy

Who Should Attend• Certified Fraud Examiners and other anti-fraud specialists charged with fraud detection and

deterrence

• Business owners

• Managers of government entities


• Audit committee members and CFOs

• Corporate lawyers

• Business risk consultants

• Risk managers


• Corporate security managers

ScheduleBaltimore, MD • February 29, 2012Hotel Monaco Baltimore Hotel Phone: 800-KIMPTON or +1 (202) 939-6430Room Rate*: $179 single/doubleHotel Cut-off Date: Feb. 3

COMBO: Money Laundering: Tracing Illicit Funds, pg. 27


CPE Credit8

Course LevelBasic

PrerequisitesNone


22 | Register now! VISIT ACFE.com/FP CALL (800) 245-3321 or +1 (512) 478-9000

“This class was everything I had hoped it would be: A timely, relevant topic delivered by a captivating speaker who was obviously an experienced expert on fraud. Thank you.”

— Elizabeth S. Simmons, CFE, CTP Senior Ethics & Compliance Analyst,

Duke Energy


CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/IOI Register now! | 23

UPDATED! Investigating on the Internet: Research Tools for Fraud Examiners New York, NY • March 20-21, 2012Salt Lake City, UT • November 2012

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, anti-fraud professionals can increase the efficiency and success of their fraud examinations. In this seminar, you will learn how to locate evidence online using search engines, commercial databases and social-networking sites. This seminar will also discuss methods for researching foreign cor-porate records and various techniques for optimizing online searches, including advanced search functions and alternative search engines with unique features that might improve search quality.

What You Will Learn• How computer forensics are changing the landscape of fraud examinations

• The legal issues central to information searches over the Internet

• Investigating effectively with the Internet and search optimization techniques

• What public records and computer databases are available online

• How Web 2.0, blogs and social-networking websites can assist in your investigations

• Software tools used in internal investigations



• Forensic accountants, lawyers and law enforcement personnel



• Business professionals and educators

ScheduleNew York, NY • March 20-21, 2012Executive Conference Center*1601 Broadway – 8th FloorNew York, NYVenue Phone: +1 (212) 903-8060Early Registration Deadline†: Feb. 20

COMBO: Using Data Analytics to Detect Fraud, pg. 24

Salt Lake City, UTNovember 2012Visit ACFE.com/IOI for updated information.



ACFE.com/IoI

CPE Credit16

Course LevelBasic

PrerequisiteNone

*The ACFE does not have a contracted room block for this event. Please see ACFE.com/IOI for hotel recommendations.



nEw! Using Data Analytics to Detect FraudNew York, NY • March 19, 2012Washington, D.C. • November 2012

Using Data Analytics to Detect Fraud will introduce you to the basic concepts of using data analysis as part of your fraud investigation. Taking a software-independent approach, this one-day course provides attendees with numerous data analytics tests that can be used to detect various fraud schemes. Attendees will also discover how to examine and inter-pret the results of those tests to identify the red flags of fraud.

What You Will Learn• How to walk through the full data analytics process, from determining which data to acquire

and which tests to run through examining the results of the tests and spotting warning signs of fraud

• Different tools available to perform data analytics

• How to prepare data for testing

• Common red flags of fraud that appear in the data

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

• How to analyze non-numeric data, such as text and timelines, for signs of fraud




• Professionals who want to help detect fraud within their organizations

• Employees and educators seeking the knowledge necessary to detect fraudulent activities

ScheduleNew York, NY • March 19, 2012Executive Conference Center*1601 Broadway – 8th FloorNew York, NYVenue Phone: +1 (212) 903-8060

COMBO: Investigating on the Internet, pg. 23

Washington, D.C. • November 2012Visit ACFE.com/DA for updated information.


CPE Credit8

Course LevelBasic

PrerequisitesNone

*The ACFE does not have a contracted room block for this event. Please see ACFE.com/DA for hotel recommendations.

24 | Register now! VISIT ACFE.com/DA CALL (800) 245-3321 or +1 (512) 478-9000


CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/ITA Register now! | 25

Interviewing Techniques for Auditors: Eliciting Information Ft. Lauderdale, FL • February 27-28, 2012Denver, CO • July 26-27, 2012Atlanta, GA • September 6-7, 2012

Gathering information from interviews with employees is an integral part of the audit pro-cess, but getting to the truth requires more than simple questions. Learn significantly more about a company when you conduct interviews that probe more deeply, follow up on signs of potential deception and politely — but firmly — pursue evasiveness.

This two-day, instructor-led course shows you how to conduct more effective interviews in your audit process to increase your effectiveness in obtaining the truth and detecting lies and deception.

What You Will Learn• How to build effective interviews into audits

• The formulation of questions that will elicit informative responses

• Building rapport with interviewees

• How your body language affects communication with the interviewee


• External auditors


• Public sector investigators

ScheduleFt. Lauderdale, FLFebruary 27-28, 2012Embassy Suites-Fort LauderdaleHotel Phone: +1 (954) 527-2700Room Rate*: $199 singleHotel Cut-off Date: Jan. 27Early Registration Deadline†: Jan. 27

Denver, CO • July 26-27, 2012Grand Hyatt DenverHotel Phone: +1 (303) 295-1234Room Rate*: $159 single/doubleHotel Cut-off Date: June 27Early Registration Deadline†: June 26

Atlanta, GA • September 6-7, 2012AMA Atlanta Executive Conference Center**1170 Peachtree St. NE, Ste. 300Atlanta, GAVenue Phone: +1 (404) 892-7599Early Registration Deadline†: Aug. 6

COMBO: Building Your Fraud Examination Practice, pg. 33



ACFE.com/ITA

CPE Credit16


PrerequisiteNone


**The ACFE does not have a contracted hotel room block for this event. Please see ACFE.com/ITA for hotel recommendations.


“Interviewing Techniques for Auditors was incisive and provided a practical and hands-on approach to dealing with the subject matter.”

— Rasheed Adewale Adedamola Raji, CFE, FCA Consultant, Equatorial Group


Contract and Procurement FraudPhoenix (Scottsdale), AZ • January 23-24, 2012Seattle, WA • October 1-2, 2012

The rise in contract management and the outsourcing of goods and services has created an increase in procurement fraud. Appropriate controls, fraud prevention strategies and proper tendering processes are necessary in the fight against this fraud. This two-day, instructor-led course will teach you the best practices for preventing, detecting and inves-tigating contract and procurement fraud.

Procurement fraud can occur at every stage of the contracting process. Organizations need to be aware of the vulnerabilities and risks associated with bribery and corruption. They can be defrauded through collusion among bidders in addition to collusion between contractors and government officials. Acquire the knowledge, skills and techniques you need to prevent, detect and deter these devastating frauds.

What You Will Learn• The complete procurement process

• The legal statutes used to prosecute procurement frauds

• How perpetrators can be sued civilly

• How qui tam actions work

• The red flags of bribes and kickbacks

• Conflict of interest schemes

• Bid-rigging schemes

• Unbalanced bidding and leaking bid data schemes

• Bid splitting schemes and unjustified sole source awards

• Imprest fund and petty cash abuse

• False claims and statements

• Cost mischarging and co-mingling of contracts

• How to prevent procurement fraud

• How to develop and implement a fraud and ethics policy

• Establishing a hotline




• Lawyers and law enforcement personnel


• Government procurement officers

• All professionals and educators seeking knowledge of fraud in the procurement process

SchedulePhoenix (Scottsdale), AZJanuary 23-24, 2012Hilton Scottsdale Resort & VillasHotel Phone: +1 (480) 948-7750Room Rate*: $179 single/double

Seattle, WA • October 1-2, 2012DoubleTree by Hilton Seattle AirportRoom Rate*: $139 singleHotel Phone: 800-HILTONS or +1 (206) 246-8600Hotel Cut-off Date: Aug. 31Early Registration Deadline†: Aug. 31



ACFE.com/CPF

CPE Credit16


PrerequisitesNone



26 | Register now! VISIT ACFE.com/CPF CALL (800) 245-3321 or +1 (512) 478-9000

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/MLTIF Register now! | 27

Money Laundering: Tracing Illicit Funds Baltimore, MD • March 1-2, 2012

Criminals often conceal ill-gotten gains from their victims and the authorities. The more crafty the fraudster, the tougher your job becomes to track down these assets. Money Laundering: Tracing Illicit Funds contains essential information to help you locate illicit funds. The most common asset-hiding techniques will be discussed, as well as how to use analysis to identify unknown sources of income, money laundering and offshore banking.

Money laundering is the process by which the origins of funds from illegal enterprises are concealed through a variety of methods including offshore havens, legitimate businesses and other methods. It has an economic impact on most businesses and government en-tities. Money laundering is a common element in many fraud, corruption and terrorist financing cases. In this course, you will learn how international laws and regulations apply to your business and how to incorporate an anti-money laundering process that is right for your company.

What You Will Learn• Common locations for cash hoards

• Investment of ill-gotten gains

• Mechanisms of laundering cash and currency instruments

• How to detect offshore accounts and corporations

• How to develop the business and personal profile

• Introduction to money laundering and the three stages common to it

• How to detect the red flags of money laundering

• Common channels used to launder funds

• How to implement regulations based on the needs of your specific industry and customers

• How to identify risk factors and apply policies consistently across your company




• Criminal investigators from local, state and federal agencies



• Lawyers, prosecutors and other bankruptcy professionals

ScheduleBaltimore, MD • March 1-2, 2012Hotel Monaco Baltimore Hotel Phone: 800-KIMPTON or +1 (202) 939-6430Room Rate*: $179 single/doubleHotel Cut-off Date: Feb. 3 Early Registration Deadline†: Jan. 30

COMBO: Fraud Prevention, pg. 22



ACFE.com/MLTIF

CPE Credit16


PrerequisiteNone




Financial Statement FraudColumbia, SC • April 26-27, 2012

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 indepen-dent, will benefit from an enhanced understanding of what the numbers mean and the increased ability to detect indicators of fraud.

This two-day, instructor-led course also discusses the responsibilities of the financial pro-fessional in relation to accuracy of statements, especially in light of new legislation and revised fraud standards.

What You Will Learn• Responsibilities of management and auditors

• Eight basic financial statement schemes

• Red flags of financial statement fraud

• Audit procedures to detect fraud




• Audit committee members

• Accountants in business and industry


• Business professionals and educators who review and evaluate financial statements

ScheduleColumbia, SC • April 26-27, 2012Columbia Marriott HotelHotel Phone: 800-593-6465Room Rate*: $129 standardHotel Cut-off Date: March 27 Early Registration Deadline†: March 26



ACFE.com/FSF

CPE Credit16


PrerequisitesNone



28 | Register now! VISIT ACFE.com/FSF CALL (800) 245-3321 or +1 (512) 478-9000

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/ICI Register now! | 29

Investigating Conflicts of Interest Los Angeles, CA • February 1, 2012

Conflicts of interest can present significant fraud risks for corporations, government agen-cies, 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 counter-claims 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.

What You Will Learn• Investigative techniques for conflict of interest engagements

• The flow of conflict of interest investigations

• How to deal with witnesses and legal implications of these unique investigations

• How to prepare witness statements, documents and electronic evidence

• How to properly obtain appropriate evidence and preserve it to build a conflict of interest case


• Government managers and investigators

• Attorneys and prosecutors

• External and internal auditors

ScheduleLos Angeles, CAFebruary 1, 2012Hotel Palomar Los Angeles – Westwood Hotel Phone: 800-KIMPTON or +1 (424) 901-7270Room Rate*: $169 single/doubleHotel Cut-off Date: Jan. 1

COMBO: Fraud Risk Management, pg. 36


CPE Credit8

Course LevelBasic

PrerequisiteNone


“Investigating Conflicts of Interest was concise in presentation and relevant in content.”

— William M. Crowley, CFE, CIA, CICA Consultant


Digital Forensics Tools and Techniques: Taking Fraud Examination to the Next LevelChicago, IL • May 7-8, 2012

This intermediate-level course will introduce fraud examiners to the processes, tools and techniques used by computer forensic examiners, as well as supplement the newly re-vised Introduction to Digital Forensics.

An overview of techniques and processes used by computer forensic examiners will be provided with best-in-class computer forensic software and hardware that is most com-monly used by these professionals. Computer forensic processes and techniques will be examined to provide an operating model for best practices in securing, obtaining and analyzing digital evidence pertaining to fraud investigations.

Gain the tools you need as a fraud examiner and forensic expert to acquire and analyze digital evidence. After this class, you’ll be able to make the right decisions pertaining to digital forensics at the onset of your investigations.

What You Will Learn• The process and techniques involved in a computer forensic examination

• Relevant case law

• The pros and cons of various forensic software tools

• The forensic hardware that can be brought to bear in a fraud examination

• Various data-acquisition methods

• Evidence search and analysis strategies

• How to obtain forensics from cell phones, PDAs and other digital storage devices

• How to organize and prepare your case for trial

Who Should Attend• Certified Fraud Examiners

• Insurance fraud investigators

• Bank examiners


• Attorneys


• Private investigators


ScheduleChicago, IL • May 7-8, 2012Venue: American Management Association – ChicagoVenue Phone: +1 (773) 693-5511Early Registration Deadline†: April 6Hotel Accommodations:Chicago Marriott O’HareHotel Phone: 800-228-9290 or +1 (773) 693-4444Room Rate*: $139 singleHotel Cut-off Date: April 6



ACFE.com/DFTT

CPE Credit28


PrerequisitesNone



30 | Register now! VISIT ACFE.com/DFTT CALL (800) 245-3321 or +1 (512) 478-9000

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/HTT Register now! | 31

How to Testify Visit ACFE.com/HTT for updated seminar dates and information

Establish yourself as the complete courtroom professional. Learn how to testify effec-tively on direct and cross-examination, basic courtroom procedures and, most important, tricks for surviving on the witness stand. The course also covers effective report writing, the different types of evidence and legal remedies, and how to draw the line between ag-gressive testimony and improper advocacy.

What You Will Learn• Improve your testifying skills as a fact and expert witness

• Learn how to survive cross-examination

• Discover why good report writing is half the battle

• Examine the ethical issues involved with testifying




• Criminal investigators from local, state and federal agencies


• Business managers and educators who may be called upon to testify in court

ScheduleVisit ACFE.com/HTT for updated information.



ACFE.com/HTT

CPE Credit16


PrerequisiteNone


Organizations around the world lose an estimated 5 percent of their annual revenues to fraud, according to a survey of fraud experts conducted by the ACFE. It is against this backdrop that organizations worldwide partnered with the ACFE to participate in International Fraud Awareness Week, Nov. 6-12, 2011, to help cast a spotlight on this urgent problem.

During Fraud Week, the ACFE encouraged business leaders and employees to proactively take steps to minimize the impact of fraud by promoting anti-fraud awareness and education. More than 100 new Of-ficial Supporters joined the effort this year, including Vodafone, Nation-wide Specialty Insurance and TD Ameritrade, Inc. All Official Supporters receive access to downloadable anti-fraud resources, the International Fraud Awareness Week logo and a customizable press release to send to local me-dia highlighting their involvement in this important movement.

The following are just a few of the activities that took place during Fraud Week:

• The Montana Department of Administration, Risk Management & Tort Defense Division hosted a four-hour seminar on fraud prevention aware-ness for managers. More than 400 managers participated in the seminar.

• The Massachusetts Mutual Life Insurance Company displayed posters, provided brochures on various types of fraud and hosted an informational Special Investigations Unit (SIU) booth to raise employee awareness about fraud.

• The ACFE – Northwest Florida Chapter hosted its annual Student Night at the University of West Florida in Pensacola. The event included an address by Allan Beam, former CFO of HealthSouth, as part of its Mark Shrout Speaker Series.The media also responded to International Fraud Awareness Week.

The Wall Street Journal online posted “Q/A: Pam Verick On International Fraud Awareness,” an interview with the director and solution leader of fraud risk management for Protiviti, an Official Supporter of Fraud Week. Consumer Reports presented “International Fraud Awareness Week: Know These 7 Red Flags for Fraud,” and the popular website Lifehacker published two articles, “How to Protect Yourself from Online Fraud and Identity Theft” and “How to Protect Yourself from Fraud and Identity Theft Offline.”

Late night talk show hosts seem to love International Fraud Aware-ness Week. Last year, it was Jay Leno who mentioned Fraud Week in his monologue. And on Thursday, Nov. 10, Jimmy Fallon said: “You guys, next week is International Fraud Awareness Week ... I fooled you, it’s actually this week.”

The ACFE extends a heartfelt “thank you” to all of the Official Supporters of International Fraud Awareness Week. Please check FraudWeek.com regularly for updates on next year’s campaign. n

Creating a Week of Fraud Awareness

Mortgage FraudSan Diego, CA • May 10-11, 2012

In their most recent Financial Crimes Report to the Public, the FBI singled out mortgage fraud as one of the top financial crimes facing this country. The report goes on to say, “Combating fraud in this area is a priority, because mortgage lending and the housing market have a significant overall effect on the nation’s economy.”

Frighteningly, the report states, “the true level of mortgage fraud is largely unknown... Based on various industry reports and FBI analysis, mortgage fraud is pervasive and grow-ing.” Don’t miss this opportunity to get the best training to fight this growing threat to businesses and the economy.

What You Will Learn• How to identify mortgage fraud indicators

• The most common types of mortgage fraud

• Mortgage fraud prevention measures, including best practices

• Legal aspects of mortgage fraud, including how it is prosecuted at the federal and state level and current federal and state legislative efforts

• Elements of mortgage fraud prevention, detection and deterrence


• Financial institution auditors

• Bank examiners

• Internal and external auditors who participate in audits of the real estate and financial industries

• Quality assurance, risk managers and compliance personnel

ScheduleSan Diego, CA • May 10-11, 2012Hilton San Diego BayfrontHotel Phone: +1 (619) 564-3333Room Rate*: $229 single/doubleHotel Cut-off Date: April 19Early Registration Deadline†: April 10



ACFE.com/MF

CPE Credit16

Course LevelSpecialized

PrerequisitesNone



32 | Register now! VISIT ACFE.com/MF CALL (800) 245-3321 or +1 (512) 478-9000

“This course was exactly what I needed to get an understanding of mortgage fraud. Although I’ve been in the fraud arena for many years, I am just becoming exposed to the area of mortgage fraud with the organization in which I am currently employed. This seminar provided the knowledge base I was looking for in this area.”

— Lori Cairns, CFE Fraud Manager, Technology Credit Union

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/BYFP Register now! | 33

Building Your Fraud Examination Practice Atlanta, GA • September 5, 2012

Demand for fraud examination services is at an all-time high. Lawyers, consulting firms, government agencies and companies of all sizes require the expertise of fraud examiners. A challenge for many small firms and solo practitioners is connecting with these opportu-nities and growing their business.

This one-day, instructor-led course will teach 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.

What You Will Learn• Developing a business plan

• Promoting your firm

• Networking

• Developing alliances

• Keeping abreast of current trends

• Getting published

• Finding a niche

• Hiring the right people

• Client referrals

Who Should Attend• Certified Fraud Examiners and other anti-fraud specialists at a small firm or solo practitioners

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

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

ScheduleAtlanta, GA • September 5, 2012AMA Atlanta Executive Conference Center*1170 Peachtree St. NE, Ste. 300Atlanta, GAVenue Phone: +1 (404) 892-7599

COMBO: Interviewing Techniques for Auditors, pg. 25


CPE Credit8


PrerequisiteNone

*The ACFE does not have a contracted room block for this event. Please see ACFE.com/BYFP for hotel recommendations.


Healthcare FraudLouisville, KY • March 6-7, 2012Houston, TX • December 6-7, 2012

CEO Magazine reports that healthcare costs are within the top three business concerns, and for good reason: U.S. healthcare spending has increased from a mere $27 billion in 1960 to $2.2 trillion in 2007. That is an 8,000 percent increase in spending! Healthcare companies and providers today face many unique regulations, systems, procedures and records, with the potential for fraudulent activity at a heightened level. Fraud fighters need an improved understanding of these staggering numbers and the types of healthcare fraud that may occur.

This two-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 oper-ate within the healthcare continuum. Get the targeted training you need to keep up with the latest fraud schemes and related laws affecting this highly complex profession.

What You Will Learn• Federal, state, criminal and civil regulations imposed upon the healthcare industry, including

HIPAA, anti-kickback rules, and other legalities with a connection between the industry and fraud

• The mechanics of provider reimbursements, including Medicare, Medicaid, HMOs and more

• Fraud issues specific to various sectors within the industry, including hospitals, home healthcare, long-term care, pharmaceutical manufacturers and others

• Investigation techniques appropriately designed for the healthcare environment, such as interview techniques, sampling, data analysis, medical records analysis and forensic evidence collection

• Industry compliance initiatives, federal sentencing guidelines and Sarbanes-Oxley’s impact on compliance efforts in healthcare facilities


• Internal auditors for hospitals and medical offices

• Accountants, auditors, attorneys and investigators who service healthcare industry clients

• Government investigators charged with identifying fraud or noncompliance with government funded healthcare facilities and efforts

• Public sector investigators

ScheduleLouisville, KY • March 6-7, 2012Marriott Louisville DowntownPhone: 800-266-9432Room Rate*: $129 single/doubleHotel Cut-off Date: Feb. 6Early Registration Deadline†: Feb. 5

COMBO: Fraud-Related Compliance, pg. 37

Houston, TX • December 6-7, 2012Embassy Suites Houston Energy CorridorRoom Rate*: $129 standardHotel Phone: 800-EMBASSY or +1 (281) 531-7300Hotel Cut-off Date: Nov. 15Early Registration Deadline†: Nov. 6



ACFE.com/HCF

CPE Credit16


PrerequisitesNone



34 | 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/FIF Register now! | 35

Financial Institution Fraud Las Vegas, NV • August 2012

Financial institutions have always been a target for criminals. But in this age of techno-logical advancements and increases in organized criminal activity, financial institutions are finding it difficult to stay ahead of the fraudsters. Add to this the significant regulations re-lated to the industry, and it becomes clear that personnel must maintain constant vigilance in order to detect and prevent fraud at their bank and other financial institutions.

This two-day, instructor-led course will address challenges and solutions related to fraud and financial institutions, including cyber frauds and privacy issues. Relevant regulations, such as anti-money laundering laws and practices, the Bank Secrecy Act, the USA PA-TRIOT Act and the Gramm-Leach-Bliley Act, will be addressed along with related and ap-plicable anti-fraud solutions. Learn what controls can be implemented to secure your data in order to minimize the threat of data and identity theft.

What You Will Learn• Fraud schemes and investigative techniques particular to financial institutions

• Applicable laws and regulations

• Current trends in financial institution fraud

• Key aspects of recent regulations including:

»Sarbanes-Oxley Act

»Gramm-Leach Bliley Act

»Bank Secrecy Act

»USA PATRIOT Act

• Implementing Anti-Money Laundering (AML) and Know Your Customer (KYC) best practices

• Common personal and business loan fraud issues

• Check fraud schemes including check kiting and counterfeiting

• How to identify the warning signs of insider embezzlement

• Future trends in cyber banking scams and vulnerabilities

• Securing data and preventing data and identity theft

• Performing due diligence and prevention

• Establishing fraud risk assessments and an anti-fraud framework


• Bank examiners

• Law enforcement detectives and investigators

• Attorneys and prosecutors

• Bank internal auditors and external auditors who participate in audits of the financial industry

• Quality assurance, risk managers and compliance personnel

ScheduleLas Vegas, NV • August 2012Visit ACFE.com/FIF for updated information.



ACFE.com/FIF

CPE Credit16


PrerequisiteNone


nEw! Fraud Risk ManagementLos Angeles, CA • February 2-3, 2012Philadelphia, PA • August 13-14, 2012Las Vegas, NV • December 2012

The field of risk management has attracted increased mainstream attention in the wake of the economic meltdown as the public has begun to comprehend the negative effects of uncontained risk. Unfortunately, many risk management professionals tend to underesti-mate the role of fraud in the scope of their professional duties. 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. As organiza-tions increase their focus on risk, they should take the opportunity to consider, enact and improve measures to detect, deter and prevent fraud.

This two-day course will explain how organizations can integrate anti-fraud initiatives into their risk management programs to identify and manage fraud risks from all sources, sup-port fraud risk management initiatives by establishing an anti-fraud culture and promote fraud awareness throughout the organization.

What You Will Learn• What fraud risk is and what factors influence this risk

• An overview of risk management frameworks and how they pertain to managing fraud risk

• The steps and components needed to develop a successful fraud risk management program

• The elements of a strong ethical corporate culture

• How to promote fraud awareness to employees at all levels of the organization

• Benefits of using an automated continuous monitoring tool

• How to plan and execute an effective fraud risk assessment

• How to design and implement various anti-fraud controls at both the entity and process level

• What to do if fraud is uncovered in your organization


• Governance, Risk and Compliance professionals

• Risk managers


• Bank and financial institution auditors

• Quality assurance managers and personnel

ScheduleLos Angeles, CAFebruary 2-3, 2012Hotel Palomar Los Angeles – Westwood Hotel Phone: 800-KIMPTON or +1 (424) 901-7270Room Rate*: $169 single/doubleHotel Cut-off Date: Jan. 1Early Registration Deadline†: Jan. 3

COMBO: Investigating Conflicts of Interest, pg. 29

Philadelphia, PAAugust 13-14, 2012DoubleTree by Hilton Philadelphia City CenterHotel Phone: +1 (215) 893-1600Room Rate*: $179 singleHotel Cut-off Date: July 13Early Registration Deadline†: July 13

Las Vegas, NV • December 2012Visit ACFE.com/FRM for updated information.

COMBO: Legal Elements of a Fraud Examination, pg. 20



ACFE.com/FRM

CPE Credit16


PrerequisitesNone



36 | Register now! VISIT ACFE.com/FRM CALL (800) 245-3321 or +1 (512) 478-9000


CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/FRC Register now! | 37

nEw! Fraud-Related Compliance Louisville, KY • March 5, 2012New York, NY • August 6, 2012

Managing anti-fraud compliance obligations for companies can be a daunting task. Anti-fraud laws and regulations often impose monitoring, auditing, collecting and reporting requirements on regulated entities. And often, regulated entities must coordinate such efforts into a variety of fraud-prevention plans. Moreover, when anti-fraud regulations change, fraud examiners must be ready to implement any new requirements to ensure their companies remain in compliance.

This course will explain how national and international laws and regulations apply to your business and how to ensure compliance with industry practices and anti-fraud laws and regulations.

What You Will Learn• The elements of effective compliance and ethics programs and how to implement them

• How to comply with anti-fraud laws and regulations, including the FCPA, commercial bribery statutes, SOX, anti-trust regulations, and industry-specific legislation

• When and how to conduct an investigation into suspected non-compliance or fraud

• Important components of an effective fraud prevention program

Who Should Attend• Certified Fraud Examiners and other anti-fraud specialists charged with fraud detection and

deterrence

• Governance, Risk and Compliance professionals

• Attorneys and general counsel

• Bank and financial institution auditors


ScheduleLouisville, KY • March 5, 2012Marriott Louisville DowntownHotel Phone: 800-266-9432Room Rate*: $129 single/doubleHotel Cut-off Date: Feb. 6

COMBO: Healthcare Fraud, pg. 34

New York, NY • August 6, 2012Executive Conference Center**1601 Broadway – 8th FloorNew York, NYVenue Phone: +1 (212) 903-8060

COMBO: Auditing for Internal Fraud, pg. 17


CPE Credit8

Course LevelBasic

PrerequisiteNone


**The ACFE does not have a contracted room block for this event. Please see ACFE.com/FRC for hotel recommendations.


UPDATED! Advanced Fraud Examination TechniquesAustin, TX • September 24-26, 2012

Acquire the case experience and know-how you need to excel in your job. This three-day advanced course takes place in a uniquely interactive learning environment where you will work on an actual fraud case that has been modified for teaching purposes. ACFE person-nel will role-play key witnesses and suspects to help you develop the skills you need to find the truth. You will simulate every aspect of a real case — interview a live suspect and try to obtain a confession; compile evidence and build your case; offer testimony and be cross-examined. By understanding how it feels to be part of a small team working a real investigation, you will enhance your skills as a fraud examiner and expand your capabilities.

While in Austin, your visit to ACFE headquarters will provide a unique opportunity to expe-rience the Fraud Museum exhibit, located in the offices of the Geis Building. Established by ACFE founder and Chairman Dr. Joseph T. Wells, CFE, CPA, the Fraud Museum tells the story of fraud’s intriguing past with an extensive and eclectic collection of historical fraud pieces.

What You Will Learn• Get hands-on experience planning and executing complex fraud examinations

• Gain 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

• Learn advanced analytical techniques for detecting common fraud schemes

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

• Become skilled at preparing for and conducting critical interviews of both witnesses and suspects pertinent to the case

• Master the art of testifying to your findings, both upon direct examination and under cross-examination

• Advanced testifying methods

Who Should Attend• CFEs and experienced anti-fraud specialists seeking to complement existing practical

experience with the knowledge of leading anti-fraud professionals

• Auditors, forensic accountants, lawyers and other professionals interested in gaining actual hands-on case experience

• Business managers and educators seeking an advanced understanding of the fraud examination process

ScheduleAustin, TXSeptember 24-26, 2012Omni Austin Hotel Downtown Hotel Phone: 800-THE-OMNIRoom Rate*: $179 single/double (limited gov’t rooms available)Hotel Cut-off Date: Aug. 24Early Registration Deadline†: Aug. 24

FeesACFE Members: $995Non-Members: $1,195


ACFE.com/AFET

CPE Credit24

Course LevelAdvanced

PrerequisitesNone



38 | Register now! VISIT ACFE.com/AFET CALL (800) 245-3321 or +1 (512) 478-9000

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/AITw Register now! | 39

Advanced Interviewing Techniques Workshop Visit ACFE.com/AITW for updated seminar dates and information

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 present this advanced-level workshop led by top-rated faculty member Don Rabon, CFE*. This 3½-day course will go beyond basic theory and include practical exercises such as videotape sessions and an actual fraud investigation case. Class size is limited to promote attendee participation and group discussions.

What You Will Learn• Identify your own interviewer personality dynamics and how to make it 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

• Enhance your ability to affect changes in the interviewee’s behavior and apply the appropriate persuasive themes

• Gain knowledge of recent legal issues related to interviewing and how to apply them in your next interview

• Get hands-on experience planning and executing a successful interview strategy for an actual fraud investigation case





• Detective and private investigators

ScheduleVisit ACFE.com/AITW for updated information.

FeesACFE Members: $1,395Non-Members: $1,595


ACFE.com/AITw

CPE Credit27

Course LevelAdvanced

PrerequisiteNone

*Course leader subject to change.


ACFE FacultyACFE 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.

Jenny Brawley, CFEMortgage Fraud Investigations Associate Director, Freddie Mac

Allen F. Brown, CFE, CPAAssistant Legislative Auditor,Louisiana Legislative Auditor’s Office

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

J. Steven Clark, J.D., CFEAttorney at Law

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

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

Cynthia Hetherington, CFEPresident, Hetherington Group

Hugo A. Holland, Jr., J.D., CFEAssistant District Attorney, 1st Judicial District of Louisiana

Ryan Hubbs, CFE, CCSA, CIASenior Manager, Matson, Driscoll & Damico

Andrew H. Kautz, CFENational Claims Manager, Central Risk and Insurance Management Services Ltd.

Sheila Keefe, CFE, CPAPrincipal, BDR Advisors, LLC

Jean-François Legault, CISSP, CISA, CISMSenior Manager, Deloitte & Touche, Montreal walter w. Manning, CFEDirector, Techno-Crime Institute

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

Don Rabon, CFEPresident, Successful Interviewing Techniques

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

Christopher Rosetti, CFE, CPAPartner, BST Advisors, LLC

Alton Sizemore Jr., CFE, CPADirector of Investigations, Forensic/Strategic Solutions, PC

Ralph Q. Summerford, CFE, CPA/ABV, CIRA, CFFPresident, Forensic/Strategic Solutions, PC

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

Jonathan E. Turner, CFE, CIIManaging Director, Wilson and Turner, Inc.

Dr. Joseph T. wells, CFE, CPAFounder and Chairman, Association of Certified Fraud Examiners

Gerard M. Zack, CFE, CPA, ACFE FellowPresident, Zack, P.C.Founder, Nonprofit Resource Center

40 | Register now! VISIT ACFE.com/Faculty CALL (800) 245-3321 or +1 (512) 478-9000

“Enjoyed the professional as well as personal touches the presenters applied to their presentations. Great insight!”

— Scott Lewis, CFE Corporate Auditor,

Fidelity Security Life Insurance Company

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

Course leaders subjec to change. Visit ACFE.com/Training for updated information.

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/OnSiteTraining Register now! | 41

ACFE On-Site Training ACFE On-Site Training is a cost-effective way to meet the professional development needs of your staff. Instead 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.

Learn MoreFor 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

• Productive — Increase your team’s ability to detect and prevent fraud with knowl-edge and solutions that can be applied im-mediately. 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 conduct-ed 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 envi-ronment 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 opportu-nity 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.

Fraud Examination Core Courses

• Conducting Internal Investigations

• Auditing for Internal Fraud

• Professional Interviewing Skills

• Computer-Aided Investigation: Internet Tools for Fraud Examiners

• Legal Elements of a Fraud Examination

• Introduction to Digital Forensics

Fraud Examination Advanced and Specialized Courses

• Contract and Procurement Fraud

• Financial Statement Fraud

• Fraud Prevention

• Fraud Risk Management

• Investigating Conflicts of Interest

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

• Fraudulent Financial Transactions

• Legal Elements of Fraud

• Fraud Investigation

• Fraud Prevention and Deterrence

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

In combination with the CFE Exam Prep Course software, this On-Site Training Course provides unbeatable preparation for the CFE Exam in a cost-effective way.

Benefits of On-Site Training

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, detec-tion and deterrence, and are recommended for all anti-fraud professionals. Advanced and Special-ized 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.

42 | Order Today! VISIT ACFE.com/Shop CALL (800) 245-3321 or +1 (512) 478-9000

ACCOUnTInG AnD AUDITInG

nEw! Compliance and the Fraud ExaminerCourse Level: Intermediate | Prerequisite: None

This online self-study course focuses on com-pliance from the perspective of an anti-fraud

professional. The course examines the importance of a compliance program in your organization, provides an introduction to Federal Sentencing Guidelines, presents the seven elements of an effective compliance program and outlines important steps to help prevent fraud in your organization.

What You Will Learn:

• Financial benefits of maintaining a compliance program

• Impacts of the Federal Sentencing Guidelines for Organizations on compliance

• When investigations and self-reporting are necessary

• How to develop a fraud prevention program

$59 Members / $79 Non-Members

nEw! FCPA Compliance: Creating an Effective Anti-Corruption Compliance ProgramCourse Level: Intermediate | Prerequisite: None

FCPA compliance provides relevant information on the current legal and regulatory framework of the government’s efforts to combat bribery in international trade. More specifically, this course provides an overview of the FCPA and other international anti-corruption initiatives, advises how companies can establish compliance programs to detect and minimize violations of law, and examines bribery risk assessments.


• The principal components of the FCPA

• 14 essential elements of an effective compliance program

• Creating an FCPA Risk Assessment

• The 7 core risk factors of FCPA


Fraud PreventionCourse Level: Basic | Prerequisite: None

Every day, companies entrust their employees with cash, checks, inventory, trade secrets and other assets. While the majority of em-

ployees are honest, under the right circumstances, even the most loyal employees might steal if given the motive and opportunity to do so. So what can companies do? If most employees will steal under the right circumstances, then how can theft and fraud be prevented? This course will answer these questions and provide an explanation of what can be done to reduce an organization’s losses due to fraud.


• Why employees commit fraud

• How to write and communicate a fraud prevention policy

• Selling fraud prevention to management


Cooking the Books: What Every Accountant Should Know About FraudCourse Level: Basic | Prerequisite: None

Hear the stories of three notorious financial statement fraud cases in this compelling self-study video course. Through the use of these real-life case studies, learn the various methods of detecting and preventing financial statement and financial reporting fraud. This self-study course also provides an overview of the responsibilities of the accountant, auditor and fraud examiner in responding to allegations of financial statement fraud.


• Legal elements of financial statement fraud

• Improper revenue recognition schemes

• Methods of detecting potential financial statement fraud

$59 Members / $79 Non-Members$109 Members / $129 Non-Members$139 Members / $159 Non-Members

CPE CREDIT: 2 CPE CREDIT: 2

CPE CREDIT: 10CPE CREDIT: 4

Electronic Download workbook CD-ROM DVD Online Order Today! | 43

Self-Study CPE

Fraud Risk AssessmentCourse Level: Intermediate | Prerequisite: None

Featuring video commentary from several anti-fraud experts, Fraud Risk Assessment provides an overview of fraud risk, explores

the risk assessment process and provides you with a framework for conducting and reporting your own fraud risk assessment.


• Elements of a good fraud risk assessment

• Considerations for developing an effective fraud risk assessment

• Preparing and executing the fraud risk assessment

• Addressing the identified fraud risks

• Reporting the results of the fraud risk assessment


nEw! Fraud Risk ManagementCourse Level: Intermediate | Prerequisite: None

The field of risk management has attracted increased mainstream attention in the wake of the economic meltdown as the public has

begun to comprehend the negative effects of uncontained risk. As organizations shift their focus to risk, they should take the op-portunity to consider, enact and improve measures to detect, deter and prevent fraud. This course explains why managing fraud risk is important for organizations and the steps to develop an effective fraud risk management program.

Highlights Include:

• The business case for managing fraud risk

• Objectives of a fraud risk management program

• The components of a fraud risk management program

• A discussion of COSO and other risk management frameworks


BEST SELLER! Fraud-Related Internal ControlsCourse Level: Intermediate | Prerequisite: None

Much of occupational fraud and abuse can be prevented by implementing key internal

controls. Additionally, fraud-related internal controls are a key component of compliance with regulatory and legislative require-ments, such as the Sarbanes-Oxley Act and AU 316 — Consider-ation of Fraud in a Financial Statement Audit. This self-study course is perfect for auditors, chief financial officers and others who need to know the details of an effective fraud deterrence initiative. Get an in-depth look at the elements of the three main cash schemes: skimming, larceny and fraudulent disbursements. What You Will Learn:

• Overview of the Sarbanes-Oxley Act and AU 316 — Consideration of Fraud in a Financial Statement Audit

• COSO Internal Control Framework

• Computer-based controls

• Asset fraud, fraudulent disbursements, check tampering and corruption fraud schemes

• Financial statement fraud


How to Detect and Prevent Financial Statement FraudCourse Level: Intermediate Prerequisite: Basic Knowledge of Accounting

According to the 2010 Report to the Nations on Occupational Fraud and Abuse, the average financial statement fraud scheme results in a loss of more than $4 million. This course contains in-depth information about financial statement fraud, plus interactive, practical problems and case studies. It also includes new discussions of fraud schemes, including fraudulent off-balance sheet transactions, stock options backdating, and improper pension and post-retirement benefit accounting schemes.


• Fraud detection responsibilities of management and auditors

• Financial statement fraud scheme classifications

• Fictitious revenues and concealed liabilities and expenses

• Improper disclosures and asset valuations



CPE CREDIT: 20

CPE CREDIT: 3


COMPUTERS AnD TECHnOLOGY

nEw! Internal Controls for Fraud PreventionCourse Level: Basic | Prerequisite: None

Internal controls for fraud prevention form a complex system that involves the collaboration

of the board of directors, the audit committee, internal and external auditors, risk management personnel, investigators, operations personnel and others. This online self-study course will explore the key roles in preventive controls and essential components of internal control, inherent limitations of internal controls and much more.

Highlights Include:

• Key functions in preventive controls

• Essential elements of an effective internal control system

• Major categories of fraud schemes

• Fraud risk assessment

• Organizational preventive controls

• Controls to prevent specific fraud schemes

• Limitations of internal controls

• Evaluating preventive controls and correcting deficiencies


Other People’s Money: The Basics of Asset MisappropriationCourse Level: Basic | Prerequisite: None

Learn how to take control and prevent employees and others from committing occupational fraud. In this video self-study course, learn from the story of Bob Daniel, a former CPA who took advantage of the lack of controls at a paro-chial school and stole more than $400,000. You will also hear other experts discuss some of their most memorable asset misappro-priation cases. Gain a thorough understanding of different asset misappropriation schemes and how to prevent them.


• Cash theft, billing, payroll and expense reimbursement schemes

• Check tampering and register disbursement schemes

• Misuse of inventory, supplies and fixed assets


Investigating by Computer, Second EditionCourse Level: Intermediate | Prerequisite: None

Computers have become a necessary and standard tool in fraud investigation. The latest

edition of this course will provide an overview on how you can use your computer in these investigations, including the Internet, data analysis and public records. The accompanying CD-ROM contains useful practical exercises, website links and software demos.


• Investigating with the Internet, using websites, email, newsgroups, chat rooms and screen names

• Investigating with public records

• Accessing information through computer databases and data analysis tools

• Legal issues affecting computer investigations


UPDATED! Fundamentals of Computer and Internet FraudCourse Level: Basic | Prerequisite: None

As technology continues to become more sophisticated, criminals find new ways to

commit fraud with computers. This video self-study course is written especially for professionals who are responsible for preventing and detecting fraudulent computer schemes. This course examines how a computer is used as a tool in fraud, including Internet fraud and e-commerce. The course also explores the legal elements of computer fraud, security auditing, testing and much more.


• Legal elements of computer fraud

• How the computer is used as a tool for fraud

• Internet fraud and e-commerce

• Computer fraud and law enforcement

• Security auditing and testing


CPE CREDIT: 4


CPE CREDIT: 20


Self-Study CPE

nEw! Inside the Fraudster’s MindCourse Level: Basic | Prerequisite: None

Understanding the thoughts and feelings of a fraudster can provide valuable insight to enhance an organization’s anti-fraud efforts.

This course will explore psychological information that is key to the successful development of a fraud prevention and detection program. In the accompanying training video you will hear 10 con-victed fraudsters explain directly what they were thinking when they decided to commit fraud and how they finally got caught.

Highlights of the Course Include:

• The psychology of human behavior

• The categories of perpetrators and how they are correlated to the reasons a perpetrator may commit a crime

• Common motives for committing fraud

• 10 common critical thinking errors associated with unethical behavior

• Popular rationalizations for committing fraud


FRAUD InVESTIGATIOn

nEw! FCPA Investigations: Combating Corruption in International BusinessCourse Level: Intermediate | Prerequisite: None

FCPA Investigations: Combating Corruption in International Business provides an overview of the FCPA, discusses how you should respond to evidence of corruption, presents a roadmap that will help you conduct investigations of suspected cor-ruption and discusses how to conclude an investigation.


• The principal components of the FCPA

• Responding to FCPA-related issues

• Conducting an FCPA investigation from planning to conclusion

• Reporting the results of your FCPA investigation


CRIMInOLOGY AnD ETHICS

Law Enforcement Partnership Continues to Expand Across Jurisdictions WorldwideThe ACFE proudly welcomed eight new agencies to the Law Enforcement Partnership (LEP) this fall. The LEP continues to expand across jurisdictions, from federal, state and local agencies to international organizations, fulfilling the ACFE’s mission to reduce the incidences of fraud globally.

The following agencies are the newest members of the LEP:

• The Office of the Special Inspector General for Afghanistan Reconstruction (SIGAR)

• The Georgia Department of Revenue, Office of Special Investigations

• The Pennsylvania Office of Inspector General

• The Texas State Securities Board

• The Rhode Island State Police Department

• The Bensenville, Illinois, Police Department

• The General Auditing Commission of Liberia

• The Ports Authority of Puerto Rico (Autoridad de los Puertos)

Despite the differences between these various agencies, they all have one thing in com-mon: their commitment to detect, prevent and deter the incidences of fraud, waste and abuse. By joining the LEP, member agencies strengthen their ability to fight fraud by enhancing their anti-fraud expertise. The LEP does this by providing a variety of benefits

that fortify an agency’s body of anti-fraud knowledge upon the official recognition of the CFE credential.

There is no cost to becoming a member of the LEP and the following benefits are available to member agencies upon joining: numerous discounts on premier anti-fraud training and materials; complimentary exhibit space at the Annual ACFE Fraud Confer-ence and Exhibitions; discounts on the CFE certification process; no-cost coverage of the agency’s mission in Fraud Magazine; free employment ads on our online Career Center; and many more.

For more information on how to participate, please contact Alani Mundie, CFE, at [email protected] or visit ACFE.com/LEP. n

CPE CREDIT: 8

CPE CREDIT: 4


BEST SELLER! Conducting Internal InvestigationsCourse Level: Intermediate | Prerequisite: None

If a serious fraud allegation were made against someone in your organization, would

you be ready to investigate and discover the truth? Be prepared with Conducting Internal Investigations. This DVD/workbook train-ing course presents a complete guide for setting and achieving investigation goals, gathering evidence, interviewing witnesses, preparing reports and discharging employees who commit fraud. Learn how to avoid the legal land mines that make internal investi-gations so hazardous.


• Planning your investigation

• Fraud examination methodology

• Documentary and electronic evidence

• An employee’s legal rights in an investigation

• Conducting successful admission-seeking interviews

• Writing the report


Bribery in International Business TransactionsCourse Level: Intermediate Prerequisite: Knowledge of Fraud Investigation Techniques

Bribery, corruption and money laundering are often regarded as acceptable costs of doing business, particularly in international ex-changes. The ACFE’s comprehensive course, Bribery in International Business Transactions, illustrates the importance of combating these frauds on a global basis and the need to design and implement international standards.

Highlights Include:

• The Foreign Corrupt Practices Act (FCPA)

• Explore more than 16 examples of actual bribery cases

• Review of the main international initiatives against corruption

• Bribery and money laundering definitions, schemes and risk assessment

• Corporate compliance programs and controls


Elements of Internal Investigations: Interviewing and ReportingCourse Level: Intermediate | Prerequisite: None

Interviewing and report writing are both critical skills necessary when conducting an internal investigation. This online course explores the strategies necessary to conduct a successful interview, from the initial planning stages to obtaining a signed statement. You will also learn how to successfully report the results of your investigation.


nEw! Investigating Money LaunderingCourse Level: Intermediate | Prerequisite: None

Money-laundering operations are designed to take the proceeds of illegal activity, such as

profits from drug trafficking, and disguise the existence, source or application of those funds so the proceeds appear to come from a legitimate source. This course explores the money laundering process, reviewing the methods used to launder funds, discussing laws and regulations used to combat money laundering and explain-ing techniques used to investigate it.

Highlights Include:

• The stages of the money laundering process

• Anti-money laundering regulation and legislation

• Methods of money laundering

• Offshore havens

• Techniques for investigating money laundering

• Tracing funds from the point of payment and receipt



CPE CREDIT: 8

CPE CREDIT: 4


Self-Study CPE

BEST SELLER! Making Crime Pay: How to Locate Hidden AssetsCourse Level: Basic | Prerequisite: None

Every anti-fraud professional needs the right tools to pursue an investigation that involves a search for concealed assets. Featuring an updated training video and workbook, this course will give you insight on how to locate hidden assets and how to identify and trace hidden payments and sources of income. Hear from fraudsters about how to hide assets and

from anti-fraud experts on how to find them.


• Locating assets using direct and indirect methods

• Finding sources of information and common hiding places

$59 Members / $79 Non-Members$125 Members / $139 Non-Members

• Money laundering and offshore havens

• Recovery of ill-gotten gains and types of forfeiture cases


Interviewing and Interrogation ToolkitUnfortunately, “Interviewing Techniques 101” is not a course most of us took in college. As a fraud examiner, however, you are challenged with the task of interviewing on a regular

basis. This toolkit includes helpful resources to improve your inter-viewing skills and become a more effective interviewer:

• Finding the Truth: Effective Techniques for Interview and Communication (20 CPE Credits)

• Fraud-Related Interviewing

• Interviewing and Interrogation, Second Edition

• Report Writing Manual

Regular Price: $254 Members / $270 Non-MembersBundle Price: $179 Members / $229 Non-Members

BEST SELLER! Finding the Truth: Effective Techniques for In-terview and CommunicationCourse Level: Basic | Prerequisite: None

Every day, auditors, investigators, lawyers and other professionals are required to interview and elicit information from people as part of their jobs. This video self-study course will discuss the skills necessary to become a better communicator and a more effective interviewer. Watch a video with experts explaining how to give effective interviews and interview examples.


Beyond the Numbers: Professional Interviewing TechniquesCourse Level: Basic | Prerequisite: None

Explore the psychology of the interview process and learn the right way to conduct interviews with this intriguing self-study learning tool. Scott Barefoot, CFE, conducts three interviews in the video in which he deftly handles difficult and sensitive situations. The workbook accompanying the video rein-forces interview concepts and gives practical insights on how you can improve your interview skills.


Conducting Admission- Seeking InterviewsCourse Level: Basic | Prerequisite: None

Conducting Admission-Seeking Interviews explores the techniques necessary to conduct

a successful admission-seeking interview. Including tips from experienced anti-fraud experts, this course examines the steps of an admission-seeking interview, signs to identify deception, legal considerations and much more.


InTERVIEwInG AnD REPORTInG

CPE CREDIT: 20

MEMBERS SAVE 25%! CPE CREDIT: 20

CPE CREDIT: 2

CPE CREDIT: 20


nEw! 2012 Fraud Examiners Manual, US EditionYour Essential Resource as an Anti-Fraud Professional

The essential resource for anti-fraud professionals has been updated with even

more information valuable to fraud fighters worldwide. Stay up-to-date with latest changes in laws, statistics, fraud examination techniques, methodology and procedures with the new 2012 Fraud Examiners Manual. Because no other works provides such a com-prehensive guide for the anti-fraud professional, every fraud fighter should keep a copy in their library.

Important Updates for 2012 Include:

• New chapter on Fraud Risk Management

• New chapter on Corporate Governance

• New coverage of the whistle-blower provisions of the Dodd-Frank Act

• Updated Computer and Internet Fraud chapter, including expanded material on:

»Methods fraudsters use to gain unauthorized access to computer systems

»Data manipulation and data destruction, including a discussion on some of the common methods used to destroy and manipulate data

»Ways organizations can prevent unauthorized access to their computer systems

»Log management and analysis as a means to detect unauthorized access to computer systems

»Conducting investigations regarding computer crimes, including a new eight-step plan for responding to such issues

CD-ROM or Electronic Download:$79 Members / $159 Non-Members

Printed:$159 Members / $249 Non-Members

Printed/CD-ROM Set:$179 Members / $299 Non-Members

*International, Canadian and UK editions coming soon.

nEw! Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the BooksEdited by Dr. Joseph T. Wells, CFE, CPA

It might seem that accounting fraud only occurs at mega-companies such as Enron, Tyco and WorldCom, but as Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books reveals, that is entirely inaccurate. Edited by Dr. Joseph T. Wells — founder and Chairman of the Association of Certified Fraud Examiners — this eye-opening casebook exposes you to the shady world of financial statement fraud and its occurrence within companies of all shapes and sizes (360 pages).


BEST SELLER! Report Writing ManualBy the ACFE Research Team

Being able to write a clear and thorough report is a key component of fraud examination and can greatly influence your professional credibility with litigators, management, direct supervisors and peers. The Report Writing Manual provides simple, informative explana-tions detailing the elements that a fraud examination report should include and how to express the results of your investigation in an eloquent and succinct manner.

Combining sample reports, format recommendations and stylistic tips, this manual can help writers of any level improve their written communication skills and sharpen the quality of their work (162 pages).

Highlights Include:

• Tips for planning a fraud examination report

• An exploration of report components

• Legal considerations in report writing

• Advice for composing expert reports

• Pointers for improving writing skills

• Sample reports and engagement letters


ACFE BOOKS AnD MAnUALS

BEST SELLER!

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Books and Manuals

nEw! Corporate Fraud Handbook: Prevention and Detection, Third EditionBy Dr. Joseph T. Wells, CFE, CPA

Fraud continues to be a serious and costly problem for businesses. Now in its third edition, the Corporate Fraud Handbook, writ-ten by the founder and Chairman of the ACFE, is filled with real-world cases and statistics on the various types of fraud and their real cost to organizations. It reveals the incredibly creative fraud schemes used by employees, owners, managers and executives to defraud their companies. Auditors, fraud examiners and criminal investigators will discover how to spot the red flags of fraud and prevent it from happening in the first place (456 pages).


nEw! Forensic Accounting and Fraud ExaminationBy Dr. Joseph T. Wells, CFE, CPA, Mary-Jo Kranacher, and Richard Riley

Forensic Accounting and Fraud Examination provides a comprehensive introduction to fraud detection and deterrence for both students and professionals. The text follows the model curriculum for education in fraud and forensic accounting. Whether getting inside the mind of these criminals in “From the Fraudster’s Perspective,” or using the included IDEA software for meeting documen-tation standards, this text offers real world practicality. This easy-to-read, comprehensive textbook includes essential learning pedagogies and engaging case studies that bring technical concepts to life (560 pages).


nEw! Lie Spotting: Proven Techniques to Detect DeceptionBy Pamela Meyer, CFE

People — friends, family members, work colleagues, salespeople — lie to us all the time. Daily, hourly, constantly. None of us is immune, and all of us are victims. According to studies by several different re-searchers, most of us encounter nearly 200 lies a day.

Now there’s something we can do about it. Liespot-ting links three disciplines — facial recognition train-ing, interrogation training and a comprehensive survey of research in the field — into a specialized body of information developed specifically to help business leaders detect deception and get the information they need to successfully conduct their most important interactions and transactions (256 pages).


nEw! Enterprise Risk Management Best Practices: From Assessment to Ongoing ComplianceBy Anne M. Marchetti

This book shows you how to implement an effective ERM solution, starting with senior management and risk and compliance professionals working together to categorize and assess risks throughout the enterprise. Detailed guidance is provided on the key risk catego-ries, including financial, operational, reputational and strategic areas, along with practical tips on how to handle risks that overlap across categories (180 pages).


nEw! The Fraud Audit: Responding to the Risk of Fraud in Core Business SystemsBy Leonard W. Vona, CFE, CPA

The 2010 Report to the Nations found that the typical organization loses 5 percent of its annual revenue to fraud and abuse. Discover fraud within your business before yours becomes another fraud statistic. The Fraud Audit provides a proven fraud methodology that allows auditors to discover fraud versus investigating it (378 pages).


FRAUD InVESTIGATIOn

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ACFE Challenge CoinSince their origin in World War I, challenge coins have been used to unite members of organizations sharing a common goal. Featuring the ACFE seal and tagline, the ACFE Challenge Coin symbolizes your com-mitment to reduce fraud worldwide.


Laptop Computer BagThis functional business bag is perfect for professionals on the go. Featuring a check-point friendly design, this versatile laptop bag folds flat to offer an unobstructed view of the laptop in its compartment, allowing you to move through airport checkpoints faster. Embroidered with the ACFE seal, this com-puter case is designed for today’s fast-paced business environment.


MousepadThis navy circular mouse pad, 8” in diameter, features the ACFE seal and compliments any office décor. Its slick surface provides smooth and easy mouse movement.


Business Card HolderDisplay your business card at your homeor office with this quality nickel-plated busi-ness card holder featuring a graceful arch design and a laser imprint of the ACFE seal.


Men’s and Women’s PolosColors available:

Men’s: Navy, Cactus, Charcoal Heather, Dark Green, Wine

Women’s: Navy, Cactus, Horizon, Dark Green, Wine

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Men’s: S, M, L, XL, XXL, XXXL

Women’s: S, M, L, XL, XXL

The ACFE polo shirt features a full-color embroidered seal in fine detail and is 100 per-cent combed cotton performance plus pique including fade resistant, no pill, wrinkle-resis-tant fabric and a no-curl collar. Perfect for the casual workplace or recreational wear.

S-XL: $26 Members / $36 Non-Members XXL: $29 Members / $39 Non-Members XXXL: $32 Members / $42 Non-Members

ACFE Executive PenAvailable in Gray, White, Silver or Black

The ACFE Executive Pen features the ACFE logo laser-etched into this Parker IM Roller-ball. Featuring intricate grooved details and a standard black roller ball ink cartridge, the ACFE Executive Pen has style that delights both the eye and the hand.


Executive PadfolioImpress on your next investigation with the ACFE Executive Padfolio. Featuring the ACFE logo imprinted into a 100 percent top-grain Cutter & Buck leather padfolio, the ACFE Executive Padfolio is a stylish way to carry your important notes and documents wherever you go.


Merchandise

4 easy ways to order!

1 Visit the ACFE Bookstore online at ACFE.com/ShopOrder your world-class resources and new merchandise online with our secure server by visiting the ACFE Bookstore section of the website.

Call us at (800) 245-3321 / +1 (512) 478-9000A Member Services Representative is standing by, ready to take your order from 7:30 a.m. to 6:00 p.m. Central Time, Monday through Friday.

Fax a completed order form to us at +1 (512) 478-9297

Fill out the order form and mail it to:Association of Certified Fraud ExaminersWorld HeadquartersThe Gregor Building716 West AveAustin, TX 78701-2727USA

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Satisfaction Guarantee on all ACFE products!If you are not 100% satisfied with any ACFE product, you may return it to us within 60 days, provided it is in excellent condition, for a full refund of the item minus the cost of shipping.* ACFE training events are unmatched in scope and effectiveness and are backed by our unconditional satisfaction guarantee. If you attended an event and are not completely satisfied, please contact an ACFE Member Services Representative at (800) 245-3321 or +1 (512) 478-9000.

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*Toolkits and bundles may only be returned as a complete set. College and university bookstores have an extended return policy of six months for college-curriculum-use textbooks.

BaCkorders some products may be temporarily out of stock when we receive your order. Unless requested otherwise, aCFe will ship all available products and backorder the balance if we cannot ship your complete order. You will be notified of your backorder either on your invoice, by email, phone or mail within three business days of receipt of your order. shipments will be made as soon as backordered products are available and in stock. You may cancel a backordered product at any time prior to shipment. all international shipments on backorder will be held until all products are in stock to ship.

For more information regarding administrative policies such as complaint and refund, please contact the aCFe at (800) 245-3321 or +1 (512) 478-9000.

Become an ACFE Member and SAVE! See the Membership Application to take advantage of member prices on all ACFE products

and events!

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CFE Exam Prep Course® $10

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please return this completed form by mail or fax to:association of certified fraud eXaminers716 WEST AVE • AUSTIN, TX 78701-2727 • USATEL: (800) 245-3321 / +1 (512) 478-9000 • FAX: +1 (512) 478-9297WEB: ACFE.com • EMAIL: [email protected]

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If Every Employee and Supplier Displayed Model Behavior…

©ACFE 2010. All Rights Reserved

In a perfect business world, every employee and third-party supplier would display model business behavior, and therewould be little need for anti-fraud programs. But, in the real business world, occupational fraud and abuse are prevalent.So, businesses must implement anti-fraud programs to protect themselves f rom financial, legal and reputational harm.

Tips are the leading source of fraud detection − and fraud hotlines are a leading source of tips. So, turn to EthicsLine ®, the official hotline of the ACFE.

The EthicsLine package includes:

• Hotline (telephone, web, mobile) for report intake• Case Management (web and mobile) for online

investigation management• Analytics for tracking and trending• Communications Campaign Materials to communicate

when and how to report observed business misconduct

EthicsLine is now powered by Global Compliance

888-782-4769 • [email protected] • www.EthicsLine.com

* 2010 ACFE Report to the Nations on Occupational Fraud and Abuse

Where a fraud hotline was inplace, the average duration of a fraud scheme was reduced by7 months, and the median loss was reduced by 59%.*

ACFE_ModelBehavior_AD_4.9_Layout 1 5/9/11 1:47 PM Page 1

CHANGE SERVICE REQUESTED

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

Scan the QR (Quick Response) code with your smartphone to watch an exclusive video featuring renowned author and investigator Don Rabon, CFE, discuss the keys to a successful admission-seeking interview.

ACFE.com/Shop

2012 CFE Exam Prep Course®

Arm yourself with the most effective tool available to help you pass the CFE Exam.

• Create a personalized study plan tailored to your individual strengths and weaknesses with an optional 100-question Pre-Assessment

• Pick the sections and topics most relevant to your exam preparation by creating custom review sessions

• Learn more from your Practice Exam sessions by reviewing the questions you missed, analyzing your results by subsection and tracking your progress over time

• Focus on the areas where you need the most work with enhanced review of results and progress by exam section, subsection and topic

• Stay on track to earning your CFE credential by measuring your progress towards your target dates for certification

What Lurks Inside the FRAUDSTER’S Mind? · Anti-Fraud Resource Guide First Quarter 2012 What...

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