• Pre-Conference Sessions

    Sunday, June 15 from 1:00 p.m-5:00 p.m.
    CPE Credit: 4

    Pre-Conference workshops are a great way to kick-start your ACFE Global Fraud Conference experience and will give you the tools to gain the professional edge you need. These four-hour sessions provide a higher level of instruction and more practical skill development than a typical Main Conference session. Make plans to arrive early and take advantage of one of these timely offerings.

    Incorporating the New Social Media in Fraud Examinations

    Cynthia Hetherington, CFE
    President, Hetherington Group

    Tweetdeck, Tweettunnel, Statigram. New resources to use in your online investigations are continually becoming available as the Internet evolves. This insider’s guide to social network investigations will explore the latest search tools to help you stay up-to-date. The Pre-Conference session will expand on the items you can search for and discuss the items that simply don't work. You will leave with a list of new search resources, along with an understanding of where they are going, and how they can improve your investigation.

    You Will Learn How To:

    • Locate the social media profiles of your target
    • Connect the various accounts together
    • Understand the value of online posts and learn how to vet them

    Course Level: Intermediate
    Prerequisite: An understanding of Internet search methodologies and resources
    Field of Study: Computer Science
    Course Outline

    Benford’s Law and Other Analytical Fraud Detection Techniques

    Mark Nigrini
    Professor, College of Business and Economics, West Virginia University

    Learn techniques for detecting fraud, errors and biases in corporate data in an enlightening Pre-Conference session with Mark Nigrini, author of Forensic Analytics. This Pre-Conference session will provide tests that will give you a high-level overview of your data, followed by tests to drill down and expose small clusters of irregularities. The discussions will include recent innovations with respect to Benford’s Law such as the summation test, the second-order test, and the My Law test. The workshop will also review new developments such as the use of correlation and time-series analysis to detect outliers as a part of a continuous monitoring program. The techniques will include the risk scoring of forensic units (such as customers, employees, or vendors) to objectively quantify the risk of fraud or error.

    During this workshop, you will learn from two examples of real frauds and the analytics tests that would have detected the frauds before many millions of dollars were lost over several years. You will also explore any topics currently in the news where analytics might have played a role in uncovering the irregularities.

    You Will Learn How To:

    • Determine which analytic tests were used in the different case studies
    • Identify and recognize anomalies in the test results
    • Explain why some results are either anomalies or just quirks in the data
    • Translate and run generic tests in your work environment with your data and your audit software
    • Experiment with enhancements and improvements to the analytics tests in your work environment

    Course Level: Intermediate
    Prerequisite: Experience with importing data into Access, ACL, Excel, or IDEA; some experience with data analysis routines such as calculated fields, sorting and filtering
    Field of Study: Auditing
    Course Outline

    Preparing for Civil Litigation in a Fraud Examination

    Bruce Dubinsky, CFE, CPA, CVA, CFF
    Managing Director, Duff and Phelps, LLC

    Expert support in fraud examinations is a growing field. As more fraudsters are caught and brought to justice, litigation becomes necessary to illustrate what happened or to recoup fraud losses. Learn to navigate the civil litigation minefield for expert CFEs and prepare for your day in court. This Pre-Conference session will share real-world experience from ACFE Regent Bruce Dubinsky, who has testified numerous times as an expert in the fraud examination field, including testifying in the “Madoff 5” criminal trial in the United States District Court for the Southern District of New York as the fraud examiner for the United States Department of Justice.

    You Will Learn How To:

    • Manage your case discovery process from the expert and client perspective
    • Successfully write your expert report to convey your opinion
    • Testify effectively at trial or deposition to illustrate your view

    Course Level: Intermediate
    Prerequisite: An understanding of the legal elements of a fraud investigation
    Field of Study: Business Law
    Course Outline