Fraud Conference

Conference

Program

Pre-Conference Sessions

Sunday, June 14: 1:00-5:00 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.

 

Bitcoin, Alt Currencies and the New Landscape for Laundering Money

CPE Credit: 4
Course Level: Intermediate
Prerequisite: An understanding of the aspects of money laundering and a familiarity with the new landscape of alternative currencies
Field of Study: Specialized Knowledge and Applications
Course Outline

Speaker:

David Long, J.D., CFE, CAMS 

Principal
NCFPS-Digital Currency AML Consultants, LLC

The development of new payment products and services (NPPS), such as digital currencies, mobile devices and prepaid cards, holds great transformational promise in the world’s developed economies, as well as in its emerging ones. In the emerging economies, these technologies hold the potential for the financial inclusion of 2.5 billion people who lack meaningful access to traditional banking services, i.e., the “unbanked” and the “underbanked.” The potential of the digital currencies combined with the development and market penetration of mobile devices, in many emerging economies, has led some spectators to predict an explosion and realignment in the global remittance market. However, these NPPS also potentially facilitate money laundering (ML) and terrorism financing (TF) in new and creative ways. This presentation will explore the ML/TF challenges posed by the continued development of these technologies.


You Will Learn How To:

  • Identify why new payment products and services (NPPS) are being rapidly embraced in developing economies
  • Examine the various typologies for money laundering (ML) and terrorism financing (TF) utilizing NPPS
  • Assess a number of ML/TF case studies and potential risks involving NPPS
  • Examine the future challenges that NPPS pose and their impact on ML/TF investigations

 

 

Building an Effective Ethics Program

CPE Credit: 4
Course Level: Overview
Prerequisite: None
Field of Study: Behavioral Ethics
Course Outline

Speaker:

Bethmara Kessler, CFE, CISA

Chief Audit Executive
Campbell Soup Company

The importance of tone at the top in an organization is bolstered by its formal ethics policy. In this session you will understand the mechanics behind creating an ethics policy, how to incorporate whistleblower mechanisms and protections, and obtain executive buy-in. Developing such a policy is the first step, and implementation, which includes training, hiring practices and making the right decisions, is just as critical. Lastly these policies pose many post-implementation challenges which you will experience and this session will discuss why such programs occasionally fail.


You Will Learn How To:

  • Convey the importance of having a formalized ethics policy
  • Identify the direct responsibilities of Accounting and Auditing for detecting and deterring fraud
  • Develop and implement an ethics policy
  • Monitor the policy and address challenges

 

 

Counter Fraud Analytics Using Statistical and Predictive Modeling Techniques

CPE Credit: 4
Course Level: Intermediate
Prerequisite: Experience in the use of data analytics as it relates to fraud detection and examination
Field of Study: Auditing
Course Outline

Speakers:

Vincent Walden, CFE, CPA, CITP

Partner
Ernst & Young LLP

Lyndsay Dowd

Global Alliance Manager
IBM Counter Fraud

Given recent advances in technology and big data computing, new anti-fraud techniques are emerging that go beyond rules-based tests that simply ask questions of the data based on what is currently known. What about the unknown fraud risks in the organization? This is where unsupervised learning techniques such as predictive modeling, clustering, text analytics, anomaly detection and self-organizing maps come into play. In this Pre-Conference session, learn how leading organizations are taking their counter fraud activities to the next level using practical tools and tests that don’t require Ph.D. statisticians to deliver. We will also explore emerging cognitive computing technologies such as IBM Watson to demonstrate practical counter fraud use cases.


You Will Learn How To:

  • Apply predictive analytics in the real world
  • Employ several practical anti-fraud statistical techniques
  • Recognize the ways predictive analytics will be taken to the next level
Choose one from these three engaging Pre-Conference sessions. Register Now!

Program

Main Conference Sessions

Monday, June 15
Tuesday, June 16
Wednesday, June 17
CPE Credit: 20

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  • All Tracks
  • Track A Awareness Prevention & Deterrence: First Steps
  • Track B Fraud Detection: Critical Steps
  • Track C Fraud Investigation & Remediation: Closing Steps
  • Track D What's Changing, What's Challenging: Emerging Trends & Issues
  • Track E Continuous Auditing for Fraud
  • Track F Big Data Does Not Mean Big Headaches: Fraud and Data Analytics
  • Track G Paperless Fraud, Paperless Investigation: Anti-Fraud Technology
  • Track H The Balancing Act of Risk Management and Compliance
  • Track I Hotlines, Whistleblowing and Doing What is Right: Ethics in the Workplace
  • Track J Best Practices and What is Working in the Field
  • Track K Lessons from Real Fraud Examinations: Case Studies
  • Track L Fraud Fighting as a Career: Professional Development
  • Track M Exhibitor Educational Sessions: Solutions to Real-Time Problems
  • All Topics
  • Auditing
  • Best Practices
  • Case Studies
  • Compliance/Risk Assessment
  • Current Issues
  • Data Analysis
  • Fraud Awareness, Prevention and Deterence
  • Fraud Detection, Investigation and Resolution
  • Legal/Ethics
  • Professional Development
  • Technology
  • All Days
  • Monday
  • Tuesday
  • Wednesday
  • All Times
  • 8:30-9:50 a.m.
  • 10:20-11:40 a.m.
  • 1:40-3:00 p.m.
  • 3:30-4:50 p.m.
  • All Course Levels
  • Basic
  • Intermediate
  • Advanced
  • All Fields of Study
  • Auditing
  • Behavioral Ethics
  • Business Law
  • Communications
  • Computer Science
  • Personal Development
  • Specialized Knowledge and Applications

2A Who Left the Door Open? Protecting Your Organization from Health Care Fraud

Monday, 10:20-11:40 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: An understanding of the components and red flags associated with health care fraud
Field of Study: Specialized Knowledge and Applications

Fighting fraud and managing new fraudulent players in the market can be laborious and never ending. However, the types of fraud that exist typically do not change drastically. The true changes are the types of players and the increased opportunities that exist as more individuals obtain health care. Providers and carriers will also begin to feel the strain financially from all of the Affordable Care Act changes, which could increase fraudulent relationships between providers and carriers in order to strengthen their financial stability. This session will cover weaknesses that make organizations prone to fraud and the stop-gap measures that can be put in place to easily ensure adequate oversight. It will also highlight the changes that the government continues to make in order to further its fight against fraud and prevent fraud.

You Will Learn How To:

  • Recognize environmental weaknesses that make organizations prone to fraud
  • Describe the government’s proactive approach to fraud prevention
  • Identify opportunities for the development of fraudulent relationships

2B Blurred Lines: When Does Cybercrime Become an Act of War?

Monday, 10:20-11:40 a.m.

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Level: Basic
Recommended Prerequisite: None
Field of Study: Specialized Knowledge and Applications

High-profile data breaches are in the headlines almost daily. Federal law enforcement recently named cybercrime as its top priority, and numerous indictments of foreign nationals have been made under Title 18 of the U.S. Criminal Code for computer fraud, economic espionage, wire fraud and money laundering. Theft of cash, trade secrets and personally identifying information (PII) through the Internet is a constant risk. This session will explore the three key elements in profiling cybercrime.

You Will Learn How To:

  • Define the stages and elements of the cybercrime process
  • Name the threats and victims
  • Identify the motivations, methods and targeted assets of cybercrime

2C Navigating Investigations Overseas: Resources, Procedures and Best Practices

Monday, 10:20-11:40 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Specialized Knowledge and Applications

As the reach of businesses expands across the globe and the world’s population has increased means of mobility, so does the occurrence of fraud that takes place in overseas arenas and straddles borders of various countries. The path to follow when conducting an investigation overseas can be daunting, and the resources available to both businesses and government entities are not widely known. This session will map a pathway to assist you with conducting investigations overseas. By highlighting available private and government resources and the limitations encompassing each, learning procedures and protocols for engaging with foreign police overseas, and understanding legal aspects governing foreign investigations, you will be able to navigate the often confusing landscape encompassing investigations overseas.

You Will Learn How To:

  • Recognize the mission of U.S. law enforcement overseas, the assistance they can provide and their limitations
  • Identify resources available when conducting an investigation overseas
  • Navigate foreign police protocols and how to contact the appropriate foreign police office overseas when engaging in an investigation abroad
  • Recognize laws and legal processes and differing ways to proceed with criminal charges against U.S. citizens and non-U.S. citizens living abroad

2D The Future of Fraud: Fraud Examination Techniques Beyond 2015

Monday, 10:20-11:40 a.m.

Session Full

View Session Description

Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of the fraud examination process
Field of Study: Specialized Knowledge and Applications

Fraud examiners are experts in helping organizations prevent fraud based on known risks and previous fraud cases. However, the future is creating many challenges as fraudsters are reinventing how fraud is committed and learning to take advantage of security vulnerabilities. Information fraud has increased in the last few years, and many of those fraud cases were perpetrated by fraudsters from outside the organization. Fraud examiners are currently using more data-driven investigations tools and analytics to identify fraud and fraudsters based on existing fraud cases rather predicting future fraud schemes. This session will explore recent fraud trends and how fraud examiners need to prepare themselves to uncover fraud in the future.

You Will Learn How To:

  • Identify fraud opportunities created by the complexity and technological advances in organizations
  • Recognize the ways in which fraudsters have reinvented old fraud schemes for the information age
  • Develop the skillset to uncover future fraud cases

2E You Completed a Fraud Risk Assessment: Now What Do You Do?

Monday, 10:20-11:40 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Familiarity with ACFE Fraud Risk Assessment Tool and fraud risk assessment process
Field of Study: Specialized Knowledge and Applications

The ACFE Fraud Risk Assessment tool brings you closer to understanding the risks and threats unique to your organization. The tool helps highlight the controls you expect management to implement to reduce risk to an acceptable level. However, you quickly realize there are major gaps, and the risks with a high probability and material impact are not getting the attention they deserve. This session will help you learn to communicate to the stakeholders their responsibility to maintain controls and fill the gaps.

You Will Learn How To:

  • Analyze the information you gathered and develop a clear, succinct presentation to explain to management teams the major risks that are critical to control
  • Identify gaps in the control framework quickly
  • Discover areas that might be over-controlled to reallocate resources to higher risk areas
  • Set up a system to assess compliance
  • Develop training opportunities for users to become self-assessors so as processes change they can take ownership of developing appropriate controls

2F Selecting the Best Fraud Sample Using Various Analytic Techniques

Monday, 10:20-11:40 a.m.

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Level: Basic
Recommended Prerequisite: None
Field of Study: Auditing

Given the difficulty in selecting a sample from which to detect fraud, a variety of analytics will be applied to the data so that a fraud score can be calculated for each sample unit. Using this fraud score by transaction, the examiner can rank and summarize by key subsets (i.e., vendor, employee, etc.) in order to arrive at the most likely transactions for selection. The ultimate goal is to focus on fraud risk that you can now mathematically calculate at the transactional level.

You Will Learn How To:

  • Apply a variety of analytical techniques to be completed in simple software (Excel) and more advanced programs (ACL, IDEA and Arbutus)
  • Develop a combined transactional fraud score based on digital, textual, geo-mapping and other fraud report scores
  • Graphically analyze and otherwise use this score for selecting a final sample for analysis
     

2G Smartphone Devices: Learning the Keys to Collection, Apps and Fraud

Monday, 10:20-11:40 a.m.

View Session Description

Level: Advanced
Recommended Prerequisite: Understanding of and experience with digital evidence sources and collection in fraud examinations
Field of Study: Computer Science

Smart devices are taking over the world of electronic transactions, with one in every five people globally owning one. Millions of apps and ways to accomplish a variety of nefarious activities mean knowledge about these devices is crucial to any investigator. This session will discuss what you should look for, proper techniques that should be followed to preserve and protect the data, and risks that might affect the ability to retain the information and mine it for valuable investigative details. This session will also include a review of common apps and their data as well as how fraud can be accomplished through the use of smart devices.

You Will Learn How To:

  • Adhere to proper handling techniques for cellular devices
  • Identify data storage areas both local and cloud-based

2H Crisis Chaos Management: When Fraud Is Discovered

Monday, 10:20-11:40 a.m.

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Level: Intermediate
Recommended Prerequisite: Knowledge of the fraud examination process
Field of Study: Specialized Knowledge and Applications

When a company is the victim of fraud, data breach or illegal acts, it is in crisis. When these crisis events occur, the company’s profits, people, brand and reputation are at stake. Understanding how business crisis risk evolves, how to identify the onset of a crisis, what steps should be taken and when are imperative. Learn how to mitigate or eliminate the impact of the events on the people, profits, brand and reputation of the organization. Using the techniques discussed in this session you will be able to provide clarity in crisis chaos, and, more important, provide the leadership needed to end the crisis.

You Will Learn How To:

  • Define business crisis risk, attributes, symptoms and immediacy
  • Spot a crisis using the risk indicators of business crises
  • Develop a business crisis risk management plan
  • Monitor and measure the impact of a crisis, including social media risk intelligence
  • Determine when the crisis is over (hint: it is not when you think) and what to do next

2I Integrating Ethics and Compliance in Latin America

Monday, 10:20-11:40 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: An understanding of the components of ethical decision making and compliance.
Field of Study: Behavioral Ethics

Is your organization currently conducting or planning operations in Latin America? This region is growing and full of business opportunities. If you have a compliance program or are considering developing one in this region, consider that the Latino mindset and culture is unique. This session will discuss how to tailor your compliance program to the Latin America region and its specific risks.

You Will Learn How To:

  • Apply the core elements of an effective compliance program to Latin America
  • Maintain consistency with your corporate culture
  • Deliver the message to achieve the companies' DNA

2J Putting the Work Together: How Do I Organize What I Have?

Monday, 10:20-11:40 a.m.

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Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Specialized Knowledge and Applications

For many fraud examiners, the hardest part of an investigation is not doing the investigation but communicating what was found. The examiner must tell the story. No matter how good the information is, if you cannot communicate it to those who can act on it, you will not be successful. This session presents a simple way to pull the evidence and information into one document and then use this document to create a final report.

You Will Learn How To:

  • Keep allegations separate and less confusing
  • Pull all the relevant information into one document, known as an allegation sheet 
  • Provide documentation to support anything that is represented to be a fact

2K The Anatomy of a Fraud Investigation

Monday, 10:20-11:40 a.m.

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Level: Basic
Recommended Prerequisite: None
Field of Study: Specialized Knowledge and Applications

Follow the real-life case of a multimillion-dollar embezzlement at a high-profile nonprofit from discovery through investigation and criminal referral. This session will walk you through how forensic investigators pieced together the evidence using a proven fraud investigative methodology and framework. Learn how investigators identified the alleged perpetrators, analyzed hundreds of falsified invoices and earned their client the maximum insurance settlement possible as a result of their well-documented work product.

You Will Learn How To:

  • Identify and apply elements of Cressey’s fraud triangle
  • Adopt a methodology for conducting consistent fraud examinations
  • Apply tips and tricks to real-world fraud investigations

2L Business Development Intelligence: Your Pathway to Success!

Monday, 10:20-11:40 a.m.

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Level: Intermediate
Recommended Prerequisite: An understanding of having a private practice
Field of Study: Personal Development

Being in business isn’t easy. It takes determination, guts, stamina, passion and the willingness to change. This session will make you look at every part of your business and yourself from an innovative perspective. Get ready to spend some time on your business. You will set strategic goals with solid steps to achieve those goals. You will begin to identify your obstacles and plan on how to get around or eliminate them, and discover how to get more clients and increase revenues.

You Will Learn How To:

  • Set strategic goals
  • Build your fraud practice through innovative strategies
  • Increase clients and revenue

2M How Investigators and Auditors Collaboratively Fight the Battle Against Fraud

Monday, 10:20-11:40 a.m.

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Level: Basic
Recommended Prerequisite: None
Field of Study: Specialized Knowledge and Applications

Fraud has occurred in many different institutions throughout history. Using recent examples from the federal government and private sector, this session will cover how the latest investigative and auditing techniques can be used collaboratively to stop instances of fraud and can be applied to all types of control environments. Fraud can have devastating results, but you will walk away from this session with an understanding of how an integrated team of investigative and audit professionals can jointly ferret out the perpetrators of fraud and bring them to justice.

 

  • Understand how, through collaboration, the investigative and audit communities can increase transparency, realize efficiencies and improve the effectiveness of a fraud investigation  
  • Apply new audit and investigative techniques, including those designed to detect deception in an interview, used by professionals in the public and private sector to identify potentially fraudulent conduct
  • Identify the crucial roles of internal auditors and Certified Fraud Examiners and how they have contributed to our national security

 

4A Developing an Anti-Fraud Program to Defend Against Emerging Social Engineering Schemes

Monday, 1:40-3:00 p.m.

View Session Description

Level: Basic
Recommended Prerequisite: An understanding of the methods and uses of social engineering
Field of Study: Specialized Knowledge and Applications

Fraudsters are constantly evolving their tactics to circumvent traditional fraud prevention controls. The growth of social media and the increased level of data breaches have introduced new threats. This session will give an overview of current social engineering fraud schemes, as well as provide you with a road-map on how to protect your organization against these schemes.

You Will Learn How To:

  • Gain an understanding of the links between fraud, social media and the Deep Web
  • Prevent, detect and investigate the latest social engineering fraud schemes
  • Develop a framework to address social engineering risks
  • Assess the risks to an organization and develop an appropriate policy with regard to social media

4B Occupational Fraud in Government and Steps to Prevent and Detect It

Monday, 1:40-3:30 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Knowledge of government processes and the environment for fraud
Field of Study: Specialized Knowledge and Applications

This session will explore government fraud risks as well as common areas of abuse along and corresponding red flags. It will also provide ideas on how to best prevent and detect fraud in government, and share steps that organizational management can take to protect against fraud. Finally, it will cover the conclusions and recommendations from the 2014 ACFE Report to the Nations, and discuss the impact of fraud on government and what we can do establish controls to prevent and detect fraud.

You Will Learn How To:

  • Identify fraud red flags for government
  • Recognize common areas of abuse in government
  • Use fraud protection tools

4C Forfeiture: Stripping Criminals of Ill-Gotten Gains

Monday, 1:40-3:00 p.m.

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Level: Intermediate
Recommended Prerequisite: An understanding of how assets are traced and recovered in white-collar cases
Field of Study: Specialized Knowledge and Applications

The forfeiture of criminally-derived assets is one of the most powerful law enforcement tools available. Forfeiture serves a key role in returning monies to victims as well as punishing criminals and deterring society from engaging in criminal acts to achieve financial gain. This session will provide you with a base of knowledge on the process of seizing and forfeiting assets, including the fundamentals, identification of assets, tracing proceeds and pre-seizure planning.

You Will Learn How To:

  • Define the legal aspects of forfeiture
  • Develop theories of forfeiture
  • Trace criminal proceeds to assets
  • Recognize pre-seizure considerations
  • Use available avenues to disburse monies to victims

4D International Issues in AML

Monday, 1:40-3:00 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Basic understanding of money laundering schemes and components of AML programs
Field of Study: Specialized Knowledge and Applications

Though globalization has expanded the international financial network, the anti-money laundering (AML) risks present in different national and regional markets still vary significantly. Organizations that operate in international markets require an understanding of regional issues in order to protect themselves from financial and regulatory risks. This session will discuss regional money-laundering risks resulting from a number of different factors, including crime and corruption, accepted business practices and regional security issues. It will also consider the ways that language and culture need to be taken into account when implementing an effective AML strategy. Additionally, this session will provide a broader picture of the international AML environment by examining the effects of informal money markets and virtual currency exchanges.

You Will Learn How To:

  • Differentiate among the regional variations in crime rates and corruption
  • Recognize the effects of regional security issues and terrorism on AML risks
  • Factor linguistic and cultural considerations into a global AML strategy

4E What to Do When Your Fraud Examination Turns Hostile

Monday, 1:40-3:30 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: An understanding of the fundamentals of fraud and interviewing experience in a fraud examination
Field of Study: Communications

Auditors and examiners often find themselves in difficult circumstances — it is the nature of the business. This highly interactive session will cover how to handle hostile or rude interviewees, collective hostility by the organization, dubious and unsavory people, and companies with overt hostility and related passive-aggressive tactics. This session will explore how to effectively handle difficult situations when someone becomes hostile during a fraud interview or related investigation. This session will also discuss techniques to use when the entire organization collectively exhibits hostility toward the fraud examination process.

You Will Learn How To:

  • Handle hostile situations in fraud interviews
  • Deal with collective hostility exhibited by organizational staff and leaders
  • Counter passive-aggressive hostility in fraud examinations

4F Defending Your Work: Bulletproof Expert Testimony with Forensic Data Analytics

Monday, 1:40-3:00 p.m.

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Level: Advanced
Recommended Prerequisite: Experience with testifying on the use of data analytics in a civil or criminal fraud case
Field of Study: Specialized Knowledge and Applications

Your credibility as an expert witness is the cornerstone of your importance to any case, and also where you might be attacked on cross-examination. By using forensic data analytics, you can give a stronger, easier to understand opinion that is more impervious to attack. This session will focus on the complete expert testimony lifecycle, from drafting the expert report to defending the expert report at deposition to testifying at trial. At each step, you will learn how forensic data analytics can bolster your opinions and help you manage potential weak points.

You Will Learn How To:

  • Fit an expert report into an overall legal strategy
  • Use forensic data analytics as either the centerpiece of testimony or as a tool to strengthen opinions
  • Prepare for cross-examination by examining your weak points
  • Prepare demonstratives for use in the court room

4G Crime in the Corporate World

Monday, 1:40-3:00 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Business Law

There are some crimes that, by their nature, occur most often in a corporate setting. Often, victims and investigators are unaware criminal offenses exist for such corporate espionage as theft of trade secrets and breaching computer security. Even fewer investigators know the elements of these statutes and what evidence is needed to prosecute. This session will cover the elements of various corporate crimes and provide a survey of these crimes throughout the country. You will learn the main issues and difficulties in proving one of these offenses.

You Will Learn How To:

  • Stay informed of the criminal offenses that often occur in the corporate environment
  • Collect the right evidence to be able to prove a crime
  • Conduct efficient and productive searches of computers

4H Navigating Compliance in Current Global Markets

Monday, 1:40-3:00 p.m.

View Session Description

Level: Advanced
Recommended Prerequisite: Experience with compliance issues as they pertain to an international organizations
Field of Study: Specialized Knowledge and Applications

The roles of the global compliance officer and general counsel are getting more complicated as they now also deal with public scrutiny and exposure while complying with laws and changing regulations. This session will look at the challenges and pitfalls that compliance officers and general counsel currently face, and discuss how to best respond to these challenges.

You Will Learn How To:

  • Identify challenges and pitfalls facing compliance functions, and the role of a compliance officer
  • Recognize the importance of cultural characteristics in a global organization
  • Respond to compliance challenges in the current global market

4I It’s Not Just Tone at the Top: How Companies Can Build an Ethical Culture to Prevent Fraud

Monday, 1:40-3:00 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A basic knowledge of the components of ethical decision making.
Field of Study: Behavioral Ethics

Just open any newspaper in the world today and you'll see front-page accounts of corporate fraud, government enforcement actions, fines, and settlements, all of which can destroy a company's reputation and derail its focus on achieving financial and strategic objectives. Too often, companies wait for a disaster to occur before conducting an honest appraisal of the causes of fraud and misconduct, and taking steps to strengthen their culture to prevent a recurrence. This session will identify practical steps that companies can take to strengthen their ethical culture, build effective anti-fraud programs, and keep their organization focused on the bottom line. This session will describe practical ways that companies can strengthen their ethical culture and build effective anti-fraud programs as a way to stay out of the newspapers and remain focused on their bottom line.

You Will Learn How To:

  • Assess the current state of your corporate ethical culture and identify weaknesses that can put your company at risk
  • Identify practical steps your organization can take to strengthen your ethical culture
  • Demonstrate due diligence to government regulators and law enforcement
  • Show the return on investment of anti-fraud programs
  • Compete for resources and attention from senior corporate leadership

4J It's a Performance, Not a Conversation: Capitalizing on Media Attention

Monday, 1:40-3:00 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: An understanding of the aspects of communicating the progress and result of a fraud examination
Field of Study: Communication

Attorneys, law enforcement personnel, financial professionals and government officials frequently find themselves answering questions from the media. A good interview is a performance, not a conversation, and it takes skill and training to master the art. This session provides attendees with effective tools to accurately communicate their key messages, shift through tough questions, use body language, and master the do's and don't's. It provides attendees with an overview of different types of media and uses actual examples of interviews as learning tools.

  • Give reporters what they are looking for in an interview
  • Determine key messages and stick to them
  • Move the interview in a positive direction

4K How Corruption Facilitates Transnational Organized Crime

Monday, 1:40-3:30 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: An understanding of the components of corruption
Field of Study: Specialized Knowledge and Applications

The operations of transnational organized criminal networks span the globe and rake in billions of dollars in revenue. In order to survive, they have to be able to penetrate state defenses. This session will look at the enabling factors and examine the links among corruption, transnational organized crime and terrorism. Case studies will include drug trafficking, rhino-horn smuggling, human trafficking and money laundering.

You Will Learn How To:

  • Explain the ways corruption enables organized crime
  • Connect the link between corporate fraud and organized crime
  • Identify ways terrorist organizations quietly slip into the network

4L Time Is Money: Control Your Commodity

Monday, 1:40-3:00 p.m.

View Session Description

Level: Advanced
Recommended Prerequisite: Experience developing and managing a private practice
Field of Study: Personal Development

If you’re not running your anti-fraud practice as a business, then it’s just a hobby. Successful anti-fraud professionals lead their field by implementing strategies that manage clients in emotional and financial disarray, anticipating the tactics of opposing professional teams and preparing for legal proceedings. To be successful your company must focus on its goals; otherwise, you will rack up hours that cannot be billed and create client dissatisfaction. This session will explore effective time management skills that are critical to your financial success in our crisis- and deadline-driven field.

You Will Learn How To:

  • Set appropriate project expectations
  • Identify problem clients
  • Implement fee strategies to avoid write-offs

4M How to Use Big Data to Detect, Investigate and Defeat Fraud, Theft and Abuse

Monday, 1:40-3:00 p.m.

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Level: Basic
Recommended Prerequisite: None
Field of Study: Specialized Knowledge and Applications

The types and methods of fraud, account takeovers, theft and abuse have exploded in recent years, especially as more business moves online and fraudsters and thieves are no longer limited by geographic boundaries. Machine data and log files (also known as big data) often are the subtle fingerprints of internal and external fraudsters, and big data solutions can detect and alert staff to these fingerprints. In this session you will learn how to level the playing field by harnessing the massive amounts data generated in your organization to detect, investigate and defeat fraud, theft and abuse.

You Will Learn How To:

  • Define big data and explain why it is important
  • Recognize the ways in which big data can be used for fraud, theft and abuse detection, investigation and prevention
  • Use big data to fill gaps not addressed by traditional anti-fraud tools
  • Get more out of your organization’s existing anti-fraud tools  

5A Online Monitoring Tools: Watching the Web and Social Media for Fraud

Monday, 3:30-4:50 p.m.

View Session Description

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

Social media investigations are now an accepted investigative and fraud analysis tool when used properly. Fraudulent behavior, illegal intentions, asset reallocations and the characteristics of associates are all widely available for smart fraud examiners who can decipher the social network to build their case. Discover free and fee-based resources available to fraud examiners for monitoring social media as well as open sources for detecting fraudulent behavior and obtaining alerts on potential incidents.

You Will Learn How To:

  • Access free resources available for use immediately
  • Apply content monitoring available on social media
  • Prevent fraudulent behavior, compliance problems and be pro-active

5B 5 Seconds to Truth: How to Use the New Body Language to Detect Deception

Tuesday, 3:30-4:50 p.m.

Session Full

View Session Description

Level: Basic
Recommended Prerequisite: None
Field of Study: Communications

Uncovering the mysteries of body language — how people communicate their thoughts and feelings without saying a word — is a powerful first step toward mastering any business or social situation. Successful people know that the ability to detect and react to the split-second signals that skim across people’s bodies hundreds of times each day is crucial to getting what they want. When something they are doing isn’t effective, they have learned how to adjust their actions to maximize the moment. This session will offer essential tools that will enable you to detect deception, recognize a liar and ultimately improve your communication skills.

You Will Learn How To:

  • Identify the most common temperamental and emotional responses of chronic liars and manipulators
  • Use subtle effective techniques to detect deception that are employed in police stations, federal agencies and espionage operations around the world
  • Discern what someone is communicating with specific body language and modify your behavior
  • Expose fibs in emails, Facebook, over the phone and in person, and always have the upper hand in any situation

5C Conducting Internal Investigations

Monday, 3:30-4:50 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of the fraud examination process
Field of Study: Specialized Knowledge and Applications

Investigating your own colleagues for fraud is an extremely difficult situation and poses unique challenges, particularly when the suspected fraudster might continue to be employed at the same company as the investigator. How does one interview a friend? When is it time to back off from an internal investigation and bring in an outside source? Explore how to tackle the internal investigation, detect falsehood and avoid the pitfalls when dealing with coworkers and friends.

You Will Learn How To:

  • Differentiate between internal and external investigations
  • Identify whether investigations are privileged and, if so, who holds the privilege
  • Keep personal relationships from interfering with your investigation
  • Move on with workplace life after the investigation

5D Using Tax Returns in Fraud Examinations

Monday, 3:30-4:50 p.m.

View Session Description

Level: Advanced
Recommended Prerequisite: Experience with fraud investigation practices and techniques
Field of Study: Specialized Knowledge and Applications

Designed for non-accountants, this session will show you how tax returns can be used to create and test fraud hypotheses, determine likely suspects, find known associates, shell companies and co-conspirators, and identify potential subpoena targets. It will cover aspects of individual, corporate and pass-through-entity tax returns to highlight key information that can be used to determine whether allegations of fraud have merit.

You Will Learn How To:

  • Identify the common tax returns and schedules encountered in examinations
  • Understand how key information tracks between business and individual returns
  • Identify possible assets and accounts held by suspects
  • Use tax returns to develop possible related entities and known associates, including shell companies and co-conspirators

5E The Role of Internal Controls in the Fight Against Fraud

Monday, 3:30-4:50 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Understanding of components and role of effective internal control system
Field of Study: Auditing

Weak internal controls often provide the opportunity fraudsters need to perpetrate their crimes. Even strong control systems can be circumvented through collusion or overridden by powerful executives. Understanding the fundamentals of internal control can be a powerful tool in preventing and detecting fraud. Learn how to apply that knowledge, whether you are developing an anti-fraud program or conducting an investigation.

You Will Learn How To:

  • Master the fundamentals of internal control
  • Focus investigations by using internal controls
  • Use internal controls in anti-fraud programs and conducting fraud risk assessments

5F The Nathan Mueller Fraud Scheme: A Personal Touch with Detection and Prevention Strategies

Monday, 3:30-4:50 p.m.

View Session Description

Level: Advanced
Recommended Prerequisite: Experience in the use of data analytics as it relates to fraud detection and examination
Field of Study: Specialized Knowledge and Applications

Nathan Mueller was an accountant for a division of a multinational insurance company. Over a period of four years he embezzled $8.45 million from the company. In this session a forensic accounting professor discuss how the fraud was hidden, recount the remarkable events that led to its detection and outline the prevention steps that could have prevented this fraud in the first place. This session will also discuss the detection steps, including the use of forensic analytics that could have detected the fraud long before it reached the $8 million mark.

You Will Learn How To:

  • Recognize internal control weaknesses that could be exploited by accounting personnel
  • Adopt effective fraud prevention strategies
  • Implement effective fraud detection strategies, including forensic analytics
     

5G Bitcoin: Fact, Fiction, Fraud

Monday, 3:30-4:50 p.m.

View Session Description

Level: Basic
Recommended Prerequisite: None
Field of Study: Specialized Knowledge and Applications

The concept of a global virtual currency is here to stay. Bitcoin has been the most successful virtual currency to date, despite its involvement in numerous criminal prosecutions for fraud and money laundering. Are Bitcoin followers turning a blind eye to the facts in pursuit of a profit? This session will look beyond the hype and marketing to separate fact from fiction in search of answers.

You Will Learn How To:

  • Describe the brief history of Bitcoin
  • Recognize the ways Bitcoin is marketed and promoted
  • Mitigate the risks associated with Bitcoin

5H Case Management: Keeping Your Examination on Track, on Schedule and on Budget

Monday, 3:30-4:50 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Specialized Knowledge and Applications

The use of common project management techniques during a fraud examination can greatly increase the chances of a successful outcome. An apparently viable fraud examination can fail due to a lack of resources, a lack of clear goals, poor planning, inadequate controls and monitoring or poor communication among the participants. This session will present an effective, six-step process that will assist you in successfully initiating, planning, executing and closing a fraud examination. Each step of this management process will provide you with simple and effective techniques to avoid the common pitfalls of an unsuccessful examination.

You Will Learn How To:

  • Explain the differences in case management, information management and administrative procedures
  • Define what constitutes failure in a fraud examination
  • Name the five most common reasons for the failure of a fraud examination
  • Avoid failure in a fraud examination by applying a six-step case-management process

5I Doing the Right Thing: Learning from the Best, Worst and Most Challenging Ethical Dilemmas

Monday, 3:30-4:50 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A basic understanding of the components of ethical decision making
Field of Study: Behavioral Ethics

Doing the right thing is very easy to talk about, but in reality it can be very hard to do. In our professional careers we will face hard decisions, ethical dilemmas, possibly life or death situations. How will we react? Will we make the right choices? From the Bernie Madoff investigation to the NASA Challenger explosion, professionals have been presented with challenges to do the right thing. This interactive presentation will highlight some of the most challenging ethics dilemmas that professionals have been faced with over the past 50 years. Not to be outdone, some of the worst decisions by crooks and the ethically challenged will also be highlighted to provide contrast, clarity and comedy. After analyzing these case studies, you will leave with renewed confidence that they can do the right thing when that time comes. 

You Will Learn How To:

  • Understand the importance of doing the right thing, even when others might not
  • Highlight some of the successes of doing the right thing
  • Recognize some of the consequences of not making the right choices
  • Make ethics and good decisions a cornerstone of your daily life

5J Procurement Integrity Versus the Fraudster

Monday, 3:30-4:50 p.m.

View Session Description

Level: Advanced
Recommended Prerequisite: Experience with procurement systems and knowledge of contract and procurement fraud schemes
Field of Study: Specialized Knowledge and Applications

Nearly every organizational department faces some degree of risk in achieving its mission and objectives, including the procurement function. Significant risks are procurement fraud, procurement abuse, non-compliance to established procurement policy by the entities’ own employees and the lack of procurement integrity. This session will highlight lessons learned in building effective procurement integrity controls and the five components required for success.

You Will Learn How To:

  • Define the five personality types adding risk to your procurements
  • Avoid the pitfalls with previously designed procurement integrity controls
  • Incorporate the five key components of an effective procurement integrity system

5K Putting a Case Together: $1.4 Million Expense Reimbursement Fraud, a Forensic Accountant and the FBI

Monday, 3:30-4:50 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A working knowledge of fraud examination techniques
Field of Study: Specialized Knowledge and Applications

A questionable signature on an expense reimbursement led a publically traded company to call for a more in-depth look at internal controls. This fraud examiner discovered that the signature was only the beginning of what would become a $1.4 million expense reimbursement fraud. Learn how collaborating with the client, their internal and external counsel, and the FBI lead to the culmination of an indictment within three weeks of the issuance of the report and a guilty plea less than fewer months after the questionable signature was discovered.

You Will Learn How To:

  • Understand the nuances of the expense reimbursement fraud
  • Gather information and evidence
  • Collect and document evidence for the authorities
  • Use a collaborative approach with client, counsel and law enforcement

5L Just Because You're an Expert...Doesn't Make You Interesting

Monday, 3:30-4:50 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Experience as a CFE in public and private industry
Field of Study: Communications

Communicating in a way that builds trust and confidence is a mandatory skill for successful fraud examiners. Designing, rehearsing and delivering compelling presentations require skillsets that many fraud examiners and other professionals do not have. Poorly designed or delivered presentations can diminish the significance of your content and lose the listeners’ interest, but, more importantly, it can reduce your value to your organization, dull your appeal to new clients and degrade your credibility. Develop the essential skills and best practices you need as a fraud examiner to design, rehearse and deliver effective presentations.

You Will Learn How To:

  • Pique listeners’ interest when delivering your most critical fraud presentation content and evidence
  • Minimize stage fright and remain comfortable during presentations, depositions and court room testimonies
  • Connect with listeners in a way that builds your likeability and trustworthiness
  • Signal your confidence through movement
  • Use the sound of your voice to influence your listeners
  • Prepare your presentation in half the time and make twice the impact

5M Am I Providing Value? Measuring and Articulating Values of a Fraud Detection Program

Monday, 3:30-4:50 p.m.

View Session Description

Level: Basic
Recommended Prerequisite: None
Field of Study: Specialized Knowledge and Applications

Compliance and audit organizations have invested significantly over the years in technologies and human capital to combat fraud, waste and abuse. However — within a performance-driven culture — many struggle with talking about the contributions they provide to the enterprise. This session will examine how organizations can meaningfully engage in discussions of values by defining, measuring, tracking and articulating both tangible and intangible attributes.

You Will Learn How To:

  • Define values beyond statistics
  • Design an approach to measuring and tracking values
  • Transform external stakeholders into champions

7A Online Monitoring Tools: Watching the Web and Social Media for Fraud

Tuesday, 10:20-11:40 a.m.

View Session Description

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

Social media investigations are now an accepted investigative and fraud analysis tool when used properly. Fraudulent behavior, illegal intentions, asset reallocations and the characteristics of associates are all widely available for smart fraud examiners who can decipher the social network to build their case. Discover free and fee-based resources available to fraud examiners for monitoring social media as well as open sources for detecting fraudulent behavior and obtaining alerts on potential incidents.

You Will Learn How To:

  • Access free resources available for use immediately
  • Apply content monitoring available on social media
  • Prevent fraudulent behavior, compliance problems and be pro-active

7B 5 Seconds to Truth: How to Use the New Body Language to Detect Deception

Tuesday, 10:20-11:40 a.m.

View Session Description

Level: Basic
Recommended Prerequisite: None
Field of Study: Communications

Uncovering the mysteries of body language — how people communicate their thoughts and feelings without saying a word — is a powerful first step toward mastering any business or social situation. Successful people know that the ability to detect and react to the split-second signals that skim across people’s bodies hundreds of times each day is crucial to getting what they want. When something they are doing isn’t effective, they have learned how to adjust their actions to maximize the moment. This session will offer essential tools that will enable you to detect deception, recognize a liar and ultimately improve your communication skills.

You Will Learn How To:

  • Identify the most common temperamental and emotional responses of chronic liars and manipulators
  • Use subtle effective techniques to detect deception that are employed in police stations, federal agencies and espionage operations around the world
  • Discern what someone is communicating with specific body language and modify your behavior
  • Expose fibs in emails, Facebook, over the phone and in person, and always have the upper hand in any situation

7C Conducting Internal Investigations

Tuesday, 10:20-11:40 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of the fraud examination process
Field of Study: Specialized Knowledge and Applications

Investigating your own colleagues for fraud is an extremely difficult situation and poses unique challenges, particularly when the suspected fraudster might continue to be employed at the same company as the investigator. How does one interview a friend? When is it time to back off from an internal investigation and bring in an outside source? Explore how to tackle the internal investigation, detect falsehood and avoid the pitfalls when dealing with coworkers and friends.

You Will Learn How To:

  • Differentiate between internal and external investigations
  • Identify whether investigations are privileged and, if so, who holds the privilege
  • Keep personal relationships from interfering with your investigation
  • Move on with workplace life after the investigation

7D Using Tax Returns in Fraud Examinations

Tuesday, 10:20-11:40 a.m.

View Session Description

Level: Advanced
Recommended Prerequisite: Experience with fraud investigation practices and techniques
Field of Study: Specialized Knowledge and Applications

Designed for non-accountants, this session will show you how tax returns can be used to create and test fraud hypotheses, determine likely suspects, find known associates, shell companies and co-conspirators, and identify potential subpoena targets. It will cover aspects of individual, corporate and pass-through-entity tax returns to highlight key information that can be used to determine whether allegations of fraud have merit.

You Will Learn How To:

  • Identify the common tax returns and schedules encountered in examinations
  • Understand how key information tracks between business and individual returns
  • Identify possible assets and accounts held by suspects
  • Use tax returns to develop possible related entities and known associates, including shell companies and co-conspirators

7E The Role of Internal Controls in the Fight Against Fraud

Tuesday, 10:20-11:40 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Understanding of components and role of effective internal control system
Field of Study: Auditing

Weak internal controls often provide the opportunity fraudsters need to perpetrate their crimes. Even strong control systems can be circumvented through collusion or overridden by powerful executives. Understanding the fundamentals of internal control can be a powerful tool in preventing and detecting fraud. Learn how to apply that knowledge, whether you are developing an anti-fraud program or conducting an investigation.

You Will Learn How To:

  • Master the fundamentals of internal control
  • Focus investigations by using internal controls
  • Use internal controls in anti-fraud programs and conducting fraud risk assessments

7F The Nathan Mueller Fraud Scheme: A Personal Touch with Detection and Prevention Strategies

Tuesday, 10:20-11:40 a.m.

View Session Description

Level: Advanced
Recommended Prerequisite: Experience in the use of data analytics as it relates to fraud detection and examination
Field of Study: Specialized Knowledge and Applications

Nathan Mueller was an accountant for a division of a multinational insurance company. Over a period of four years he embezzled $8.45 million from the company. In this session a forensic accounting professor discuss how the fraud was hidden, recount the remarkable events that led to its detection and outline the prevention steps that could have prevented this fraud in the first place. This session will also discuss the detection steps, including the use of forensic analytics that could have detected the fraud long before it reached the $8 million mark.

You Will Learn How To:

  • Recognize internal control weaknesses that could be exploited by accounting personnel
  • Adopt effective fraud prevention strategies
  • Implement effective fraud detection strategies, including forensic analytics

7G Bitcoin: Fact, Fiction, Fraud

Tuesday, 10:20-11:40 a.m.

Session Full

View Session Description

Level: Basic
Recommended Prerequisite: None
Field of Study: Specialized Knowledge and Applications

The concept of a global virtual currency is here to stay. Bitcoin has been the most successful virtual currency to date, despite its involvement in numerous criminal prosecutions for fraud and money laundering. Are Bitcoin followers turning a blind eye to the facts in pursuit of a profit? This session will look beyond the hype and marketing to separate fact from fiction in search of answers.

You Will Learn How To:

  • Describe the brief history of Bitcoin
  • Recognize the ways Bitcoin is marketed and promoted
  • Mitigate the risks associated with Bitcoin

7H Case Management: Keeping Your Examination on Track, on Schedule and on Budget

Tuesday, 10:20-11:40 a.m.

Session Full

View Session Description

Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Specialized Knowledge and Applications

The use of common project management techniques during a fraud examination can greatly increase the chances of a successful outcome. An apparently viable fraud examination can fail due to a lack of resources, a lack of clear goals, poor planning, inadequate controls and monitoring or poor communication among the participants. This session will present an effective, six-step process that will assist you in successfully initiating, planning, executing and closing a fraud examination. Each step of this management process will provide you with simple and effective techniques to avoid the common pitfalls of an unsuccessful examination.

You Will Learn How To:

  • Explain the differences in case management, information management and administrative procedures
  • Define what constitutes failure in a fraud examination
  • Name the five most common reasons for the failure of a fraud examination
  • Avoid failure in a fraud examination by applying a six-step case-management process

7I Doing the Right Thing: Learning from the Best, Worst and Most Challenging Ethical Dilemmas

Tuesday, 10:20-11:40 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A basic understanding of the components of ethical decision making
Field of Study: Behavioral Ethics

Doing the right thing is very easy to talk about, but in reality it can be very hard to do. In our professional careers we will face hard decisions, ethical dilemmas, possibly life or death situations. How will we react? Will we make the right choices? From the Bernie Madoff investigation to the NASA Challenger explosion, professionals have been presented with challenges to do the right thing. This interactive presentation will highlight some of the most challenging ethics dilemmas that professionals have been faced with over the past 50 years. Not to be outdone, some of the worst decisions by crooks and the ethically challenged will also be highlighted to provide contrast, clarity and comedy. After analyzing these case studies, you will leave with renewed confidence that they can do the right thing when that time comes. 

You Will Learn How To:

  • Understand the importance of doing the right thing, even when others might not
  • Highlight some of the successes of doing the right thing
  • Recognize some of the consequences of not making the right choices
  • Make ethics and good decisions a cornerstone of your daily life

7J Procurement Integrity Versus the Fraudster

Tuesday, 10:20-11:40 a.m.

View Session Description

Level: Advanced
Recommended Prerequisite: Experience with procurement systems and knowledge of contract and procurement fraud schemes
Field of Study: Specialized Knowledge and Applications

Nearly every organizational department faces some degree of risk in achieving its mission and objectives, including the procurement function. Significant risks are procurement fraud, procurement abuse, non-compliance to established procurement policy by the entities’ own employees and the lack of procurement integrity. This session will highlight lessons learned in building effective procurement integrity controls and the five components required for success.

You Will Learn How To:

  • Define the five personality types adding risk to your procurements
  • Avoid the pitfalls with previously designed procurement integrity controls
  • Incorporate the five key components of an effective procurement integrity system

7K Putting a Case Together: $1.4 Million Expense Reimbursement Fraud, a Forensic Accountant and the FBI

Tuesday, 10:20-11:40 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A working knowledge of fraud examination techniques
Field of Study: Specialized Knowledge and Applications

A questionable signature on an expense reimbursement led a publically traded company to call for a more in-depth look at internal controls. This fraud examiner discovered that the signature was only the beginning of what would become a $1.4 million expense reimbursement fraud. Learn how collaborating with the client, their internal and external counsel, and the FBI lead to the culmination of an indictment within three weeks of the issuance of the report and a guilty plea less than fewer months after the questionable signature was discovered.

You Will Learn How To:

  • Understand the nuances of the expense reimbursement fraud
  • Gather information and evidence
  • Collect and document evidence for the authorities
  • Use a collaborative approach with client, counsel and law enforcement

7L Just Because You're an Expert...Doesn't Make You Interesting

Tuesday, 10:20-11:40 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Experience as a CFE in public and private industry
Field of Study: Communications

Communicating in a way that builds trust and confidence is a mandatory skill for successful fraud examiners. Designing, rehearsing and delivering compelling presentations require skillsets that many fraud examiners and other professionals do not have. Poorly designed or delivered presentations can diminish the significance of your content and lose the listeners’ interest, but, more importantly, it can reduce your value to your organization, dull your appeal to new clients and degrade your credibility. Develop the essential skills and best practices you need as a fraud examiner to design, rehearse and deliver effective presentations.

You Will Learn How To:

  • Pique listeners’ interest when delivering your most critical fraud presentation content and evidence
  • Minimize stage fright and remain comfortable during presentations, depositions and court room testimonies
  • Connect with listeners in a way that builds your likeability and trustworthiness
  • Signal your confidence through movement
  • Use the sound of your voice to influence your listeners
  • Prepare your presentation in half the time and make twice the impact

7M Vendor Fraud Prognostications: Iceberg Straight Ahead

Tuesday, 10:20-11:40 a.m.

Session Full

View Session Description

Level: Basic
Recommended Prerequisite: None
Field of Study: Specialized Knowledge and Applications

Through the use of advanced predictive analytics, we can evaluate a company’s vendor population and detect unseen dangers related to undisclosed relationships, conflicts and related supplier frauds — much like the tip of an iceberg warns of unseen danger beneath the surface. Predictive analytics has taken us by storm. Newly available technologies now exist to mine big data and use equally powerful tools to predict, detect and prevent current and future frauds. This session will focus on how to acknowledge the unseen part of the iceberg by bringing exposed risks to the surface and persuading management to make a proactive commitment to protecting the business and brand.

You Will Learn How To:

  • Assess a vendor population for inherent risks that lead to potential fraud and expose the nature of corrupt vendors
  • Transition from a noncommittal organization to one that proactively defends itself against corrupt vendors
  • Identify the vendors requiring the most scrutiny using the latest analytics techniques

9A The War Against Herbalife: Pyramid Scheme or Multilevel Marketing Master?

Tuesday, 1:40-3:00 p.m

View Session Description

Level: Intermediate
Recommended Prerequisite: A working knowledge of the components of mechanisms at play in Ponzi schemes
Field of Study: Specialized Knowledge and Applications

Herbalife, one of the world’s largest multilevel marketing companies, has been accused of running a pyramid scheme and has been investigated by numerous regulators since 1985 but has never been shut down or determined to be a fraud. Even recently, a high-profile hedge-fund investor took a billion-dollar “short” position on its stock primarily because he claims that the company is a fraud. Herbalife is currently being investigated by the SEC, FBI and the FTC. This session will take a closer look at the controversial company in an attempt to understand whether it’s a legitimate multilevel marketing company or a scam.

You Will Learn How To:

  • Differentiate among a pyramid scheme, a Ponzi scheme and a multilevel marketing company
  • Define the factors that determine whether a company is a pyramid scheme
  • Assess the relevant factors related to Herbalife’s business to make a judgment as to whether the company is a fraud or a legitimate business

9B Fraud in Capital Projects and Construction

Tuesday, 1:40-3:30 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Specialized Knowledge and Applications

Fraud in construction and special projects is a problem that needs to be expertly tackled. Audit committees are starting to take notice of the need to perform audits on these areas but where should auditors start? Once a fraud is found, how should an investigator proceed? Many vendors are quick to send refunds or debate findings. This session will explore some of the debates and how best to defend them or discuss findings with vendors. You will learn the risks beyond cost and discuss easy controls that can be implemented to help protect your organization.

You Will Learn How To:

  • Manage your contractors and subcontractors to reduce fraud
  • Understand why fraud is so prevalent in construction
  • Apply concept taught in class immediately to ongoing projects

9C Investigator Panel: Interviewing the Interviewers: Best Practices

Tuesday, 1:40-3:00 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: An understanding of and experience in interviewing techniques and methodologies
Field of Study: Specialized Knowledge and Applications

There are many opinions about interview practices, and many contradict each other. Who is to say that what may work best in one circumstance would not work in another? Hear this panel of professionals from various disciplines discuss their views on what works and what doesn’t.

You Will Learn How To:

  • Recognize the various approaches to interviewing witnesses and suspects as practiced around the world
  • Define the particular constrains imposed by various approaches
  • Discover the different approaches to interviewing and what works best

9D Real-World Perspective: How to Be an Effective Gatekeeper

Tuesday, 1:40-3:00 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Familiarity with professional standards governing auditors’ fraud-related responsibilities
Field of Study: Auditing

With great reliance on auditor reports and the impact of missed financial fraud on an organization’s bottom line, there has been increased focus on auditors to detect fraud, if it exists. This session will look at the consequences of failing to detect fraud, the real victims of fraud (from a government-service-delivery prospective) and how to become effective gatekeepers when detecting and investigating fraud in your organization.

You Will Learn How To:

  • Identify ways auditors fail to detect fraud by reviewing case studies
  • Deploy an effective oversight model
  • Adopt forensically accepted best practices that will lead to effective gatekeeping and fraud detection

9E Creating a Fraud Risk Assessment and Implementing a Continuous Monitoring Program

Tuesday, 1:40-3:00 p.m.

View Session Description

Level: Advanced
Recommended Prerequisite: Working knowledge of the ACFE Fraud Risk Assessment Tool and experience in conducting a fraud risk assessment
Field of Study: Auditing

Compliance professionals around the world are struggling with how to do more with less. In order to provide effective assurance services that make your audit committee, executive management and other stakeholders happy, it’s critical to identify and implement a risk-based approach to auditing. In this session, you will learn what makes a risk assessment robust and how to develop a continuous monitoring approach that achieves maximum results using audit software.

You Will Learn How To:

  • Develop a robust risk assessment program
  • Perform a fraud risk assessment and come up with practical fraud scenarios
  • Create a continuous monitoring approach that detects red flags for investigation and follow-up

9F All the Data: Integrating Data Analytics and Digital Forensics into Fraud Examinations

Tuesday, 1:40-3:00 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: An understanding of data analytics as it relates to fraud detection and examination
Field of Study: Auditing

While examiners are quite familiar with the use of structured data in fraud examinations, it is important to consider all available data. Much of the remaining data, perhaps as much as 80 percent, is unstructured data. Commonly comprising email communications, social media, text messaging, computer activities and deleted files, this data can be incredibly valuable. Leveraging the knowledge and skills of data analytics experts and digital forensics experts provides insight and information that can increase both the efficiency and effectiveness of an investigation. This session will discuss how you can leverage all available data, both structured and unstructured, in your next examination.

You Will Learn How To:

  • Differentiate between structured and unstructured data
  • Use data analytics related to structured data
  • Identify the six common components of text mining
  • Describe and define predictive coding
  • Identify the relationship between digital forensics and data analytics, and how they impact an examination

9G Developing a Counterespionage Fraud Protection Program

Tuesday, 1:40-3:30 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: An understanding of the threats associated with external threats to an organization and the implications for fraud prevention
Field of Study: Specialized Knowledge and Applications

“Espionage is not a game: it’s a struggle we must win if we are to protect our freedom and our way of life.” These words, spoken by U.S. President Ronald Reagan, have never been more relevant. In the world of corporate fraud and espionage, as well as foreign intelligence and cyber-terrorism, the struggle is never over. Developing a counterespionage fraud program is critical to the lifeblood of any organization. This session will provide an overview of the threats from industrial espionage fraud and discuss the motives and tradecraft of industrial espionage fraud from internal and external threats. You will also learn how to develop a counterespionage and fraud prevention program that includes physical security, computer security and other valuable resources.

You Will Learn How To:

  • Combat the threat from industrial and cyber espionage
  • Recognize the motives and tradecraft of industrial espionage
  • Develop a counterespionage fraud prevention program
  • Incorporate counterespionage resources into your anti-fraud program  

9H Corruption and Having a Compliant Culture

Tuesday, 1:40-3:30 p.m.

View Session Description

Level: Advanced
Recommended Prerequisite: An understanding and experience in compliance issues as they relate to corruption and business practices
Field of Study: Behavioral Ethics

The presentation will look at the current environment and focus on what the potential impact is and how it is imperative companies review their operating processes and both engagement and retention practices. It will focus on how organized crime targets companies, not to mention foreign states, through cyber espionage. It will also look at current legislation and what it means for organizations. .

You Will Learn How To:

  • Ensure a compliant culture exists
  • Take heed from organizations that did not focus appropriately
  • Conduct a risk assessment of current culture

9I 4 Fevers that Prevent Fraud Fighting and Present Ethical Concerns

Tuesday, 1:40-3:00 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A basic knowledge of the components of ethical decision making
Field of Study: Behavioral Ethics

Certified Fraud Examiners are required to adhere to a rigorous set of standards, which includes a robust Code of Ethics. Competing in an often fee-sensitive marketplace and having to do more with less can cause examiners to take shortcuts. These shortcuts might result in fraud going undetected, which in turn might violate professional standards and/or your work and opinion as an expert being challenged and deemed inadmissible. This session will explore the four “fevers” that can derail fraud-fighting efforts and possibly cause examiners to violate standards.

You Will Learn How To:

  • Become more familiar with the ACFE Professional Standards
  • Apply ACFE Professional Standards to real world examples
  • Recognize client demands that might conflict with ACFE Professional Standards

9J Money Laundering, Digital Currencies and New Payment Products and Services

Tuesday, 1:40-3:00 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Basic understanding of traditional money laundering schemes
Field of Study: Specialized Knowledge and Applications

The development of new payment products and services (NPPS), such as digital currencies, mobile devices and prepaid cards, holds great transformational promise in the world’s developed economies, as well as in its emerging ones. In the emerging economies, these technologies hold the potential for the financial inclusion of 2.5 billion people who lack meaningful access to traditional banking services (i.e., the “unbanked” and the “underbanked”). The potential of digital currencies, combined with the development and market penetration of mobile devices in many emerging economies, has led observers to predict an explosion and realignment in the global remittance market. However, these NPPS potentially facilitate money laundering (ML) and terrorism financing (TF) in new and creative ways. This session will explore the ML/TF challenges posed by the continued development of these technologies.

You Will Learn How To:

  • Explain why new payment products and services (NPPS) are being rapidly embraced in developing economies
  • Define the various typologies for money laundering and terrorism financing utilizing NPPS
  • Assess a number of ML/TF case studies and potential risks involving NPPS
  • Evaluate the future challenges that NPPS pose and their impact on investigations

9K Hackers, Attack Anatomy and Security Trends

Tuesday, 1:40-3:00 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Understanding of the risks associated with computer security and the issues facing organizations
Field of Study: Specialized Knowledge and Applications

Studies show that as many as 89 percent of CIOs express confidence in the effectiveness of their security practices, yet those practices often fail to account for evolved, modern adversaries. Malicious hackers advance their techniques at a staggering pace, often rendering current defense tactics obsolete. Presented by the elite organization of white-hat hackers most widely known for being first to break the iPhone, this session will analyze the anatomies of real-world attacks, ranging from the well-known Target breach to lesser-known, but equally devastating, compromises. It will provide a framework of paradigm shifts to account for these modern attackers, articulate industry context and supply you with key takeaways, including immediately actionable guidance.

You Will Learn How To:

  • Drive a more thorough understanding of scientifically proven policies and procedures for securing crucial assets
  • Provide education and guidance to IT and business executives on the evolutionary aspects of technology and their associated threats
  • Provide a deep understanding of secure development processes
  • Dispel myths that lead to incorrect risk calculations and wasted spending

9L Professional Development Panel: Women in the Anti-Fraud Profession

Tuesday, 1:40-3:00 p.m.

View Session Description

Level: Basic
Recommended Prerequisite: None
Field of Study: Personal Development

What are the barriers to entry and success for women in the anti-fraud profession? Are there any? Does a glass ceiling exist, and what can be done about it? These issues and those of moving ahead in your career and building your own practice will be discussed by a group of successful practitioners in both private industry and public practice.

You Will Learn How To:

  • Define ways to overcome challenges facing women in the fraud examination field.
  • Apply tips for breaking down gender stereotypes in the anti-fraud profession.
  • Move forward in your career, whether it is in private industry or in public practice

9M Big Data and Small Budget: How to Fully Use Internal and External Data for Fraud Detection and Investigation

Tuesday, 1:40-3:00 p.m.

View Session Description

Level: Basic
Recommended Prerequisite: None
Field of Study:Specialized Knowledge and Applications

Most organizations face a finite number of investigators able to handle the growing case load of complex fraud instances. Gaining insight into exposures requires combing through vast amounts of data within and outside of the organization. It is not enough to view the terabytes of historical company and third-party data; to find new patterns, information needs to be extracted from unstructured sources, including social networks, streaming and intelligence groups. This session will discuss how a flexible analytic arsenal can provide substantial benefits, including lower costs through automation and earlier detection, improved investigative effectiveness and continued compliance.

You Will Learn How To:

  • Describe the way fraud can be managed pervasively across the process lifecycle with detection, prevention and investigation undergoing dramatic improvements through the use of game-changing big data and analytics capabilities
  • Exploit various structured and unstructured data sources to quickly detect anomalies or suspicious behavior, and ultimately reverse the trend or minimize the impact
  • See information from multiple perspectives to allow a broader view of the best course of action

10A Will the Real Dr. John Smith Please Stand Up? A Look at the Latest Trends in Health Care Fraud

Tuesday, 3:30-4:50 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: An understanding of the components and red flags associated with healthcare fraud
Field of Study: Specialized Knowledge and Applications

Health care fraud is the biggest target of identity theft on both a national and international level. It also has a human face. Government mandates look to make us healthier, safer and secure — no easy task when confronted with the ethically challenged. This session will present the latest trends in health care fraud, including a look at deceptive practices, medical identity theft and how to prevent existing and evolving schemes. It will also explore these fraudulent practices from the perspective of the Affordable Care Act and its relevant directives.

You Will Learn How To:

  • Protect your personal health information (PHI)
  • Avoid and prevent health care fraud
  • Assess the trends of health care in 2015

10B Managing New Fraud Risks in an Electronic Procurement/Tendering Environment

Tuesday, 3:30-4:50 p.m.

View Session Description

Level: Advanced
Recommended Prerequisite: Experience with advanced procurement systems and knowledge of contract and procurement fraud schemes
Field of Study: Specialized Knowledge and Applications

Procurement is the function most commonly targeted by fraudsters. Many organizations have already transitioned to, or are considering moving to, an e-procurement (e-tendering) system with the hope of reducing fraud risks. However, while certain risks are reduced in an electronic environment, others simply change and new ones emerge. This session will use real-life cases to explain how contract and procurement fraud risks change when an organization moves from a paper-based system to an electronic one.

You Will Learn How To:

  • Describe the ways an electronic environment can be used to replace a paper-based system
  • Recognize how fraud risks change and which new fraud risks emerge when converting from to an e-procurement (e-tendering) system
  • Identify the key preventive and detective controls that are necessary in an electronic purchasing environment

10C Want More Success From Your Compliance-Gaining Interviews? It’s All in How You Frame Them

Tuesday, 3:30-4:50 p.m.

View Session Description

Level: Advanced
Recommended Prerequisite: A solid understanding of the fundamentals of fraud; Interviewing experience in a fraud examination environment
Field of Study: Communications

The compliance-gaining phase of the interviewing process requires a high level of skill. It creates the most potential for post-interview repercussions for the interviewer as well as the organization. The ultimate goal for a compliance-gaining interviewer is for the interviewee to accept the process wherein compliance was gained. This session will explore the non-confrontational options you can employ to gain compliance while minimizing the potential for post-interview challenges.

You Will Learn How To:

  • Frame the compliance-gaining portion of the interview process
  • Relate the concept of a frame to the pressure and rationalization elements of the fraud triangle
  • Identify two non-confrontational methodologies for gaining compliance
  • Recognize the interviewee’s articulated frame from a portion of an interview

10D This is a Robbery! Give Me All Your Ones and Zeros!

Tuesday, 3:30-4:50 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Knowledge of how to protect and secure organizational data
Field of Study: Specialized Knowledge and Applications

Remember the good ol’ days, when criminals would announce they were stealing from you? These days, news of company property stolen from your organization often comes when it shows up in the underground, or worse, when the theft is announced in a national news article. Millions of dollars’ worth of research and critical intellectual property are going right out the (cyber) door. Months go by before victims even realize something happened and your company may never even know the extent of the damage. This session will examine the latest techniques used to compromise the data you and your organization hold most sacred. Not only will it show you how it’s done, but it will provide tips to investigate and to prevent compromise.

You Will Learn How To:

  • Develop leads to investigate cybercrimes and intellectual property theft
  • Identify if you or your organization has been compromised
  • Spot the latest trends cyber thieves use to accomplish crimes

10E Internal Investigations in Multinational Companies: The Investigative Audit

Tuesday, 3:30-4:50 p.m.

Session Full

View Session Description

Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of the fraud examination process
Field of Study: Specialized Knowledge and Applications

Internal investigations and audits as a line of defense are experiencing greater scrutiny and pressure to provide assurance and added value to the business. Investing in the competence of investigations and control functions has become a key focus for multinational organizations. This session will discuss how cases are being investigated, and ask the question, “Does your company investigate systematically and to the same standards internationally?” It will also cover information collected within interviews and outline the ethical PEACE Model approach to investigative interviews.

You Will Learn How To:

  • Explain the key aspects of audit investigations
  • Identify the two opposing mindsets adopted by practitioners
  • Make the journey from information to evidence using a model of investigative decision-making
  • Adopt a conversation-management approach

10F Beyond Rules-Based Tests: The "7 Wonders" Counter-Fraud Statistical Modeling Tests

Tuesday, 3:30-4:50 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: An understanding of data analytics as it relates to fraud detection and examination
Field of Study: Auditing

Learn how leading anti-fraud analytics are no longer just asking questions of the data based on rules, but are letting the data speak for itself using predictive models, anomaly detection, pattern recognition and text-mining techniques. This session will cover seven practical counter-fraud techniques that rely on statistical algorithms to uncover hidden patterns, improper payments and rogue employee activities.

You Will Learn How To:

  • Uncover hidden patterns in your data using practical forensic data analytics techniques
  • Implement predictive-modeling use-cases to detect potentially improper payments
  • Apply seven core statistics-based counter-fraud techniques to your financial accounting data
     

10G Untraceable Links: Technology Tricks Used by Crooks to Cover Their Tracks

Tuesday, 3:30-4:50 p.m.

View Session Description

Level: Advanced
Recommended Prerequisite: Experience with advanced technologies used to commit fraud and the similar technologies used to combat fraud
Field of Study: Computer Science

New mobile apps, underground networks and crypto-phones are appearing daily. More sophisticated technologies such as mesh networks allow mobile devices to use public Wi-Fi to communicate from one device to another without ever using the cellular network or the Internet. Anonymous and encrypted email services are under development to evade government surveillance. Learn how these new technology capabilities are making anonymous communication easier for fraudsters and helping them cover their tracks.

You Will Learn How To:

  • Define mesh networks
  • Explain the way underground networks can provide untraceable email
  • Identify encrypted email services and how they work

10H Fraud and Compliance: A Robust 360⁰ Approach

Tuesday, 3:30-4:50 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: None
Field of Study: Specialized Knowledge and Applications

Fraud is widespread across all business lines and the most cost-effective method to address this growing concern is prevention. Data-driven detection is a close second, followed by investigation. Combined, these three techniques are designed to combat fraud and guarantee regulatory compliance. Does your organization have a robust 360⁰ approach to this $3.7 trillion problem? This session, led by an industry expert, will deliver best-practice methodologies and proven techniques highlighted by case studies and thought-provoking discussion.

You Will Learn How To:

  • Create, implement, manage and improve the essential elements of an effective fraud, compliance and ethics program
  • Comply with anti-fraud laws and regulations, including the Foreign Corrupt Practices Act, commercial bribery statutes, Sarbanes-Oxley Act, anti-trust regulations and industry-specific legislation
  • Identify the best practices through case studies
  • Mitigate the risk for penalties under the Federal Sentencing Guidelines

10I Whom Can You Trust?

Tuesday, 3:30-4:50 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A basic knowledge of the components of ethical decision making
Field of Study: Behavioral Ethics

Each individual is guided by his or her own ethical and moral compass, which can make people the riskiest investments for a company. This session will explore the dynamics of trust and how trust plays into an organization’s increased risk of fraud. How businesses leaders trust their employees is just as important as whom they trust. This session will analyze cases in which fraud schemes succeeded because the fraudsters were highly trusted, many times with the “keys to the kingdom.”

You Will Learn How To:

  • Understand the complexities of trust and fraud
  • Detect breaches of trust that manifest in fraud
  • Build a healthy culture of trust in your organization to prevent fraud before it’s too late

10J Currency Transaction Reporting: Knowing Your Customer

Tuesday, 3:30-4:50 p.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Basic understanding of money laundering schemes and components of AML programs
Field of Study: Specialized Knowledge and Applications

Financial institutions across the United States and in many parts of the world are being challenged to crack down on money laundering, which too often involves the proceeds of illegal activity or terrorist financing. But the days of simply reporting the transaction activity are gone. Now financial institutions are expected to get to really know their customers and the sources of their funds — to know them in ways that might go well past the traditional customer relationship. This session will discuss key areas of focus in getting to know your customers so you can better protect your organization.

You Will Learn How To:

  • Enhance existing customer due diligence (CDD) programs
  • Determine whether financial transactions are truly business related, or if your company is being used as a way to move money
  • Assess suspicious activity, whether or not a financial transaction is ever conducted
  • Train employees and hold them fully accountable so they are not tempted to aid and abet criminal activity

10K Advanced Non-Verbal Interview and Interrogation Techniques

Tuesday, 3:30-4:50 p.m.

View Session Description

Level: Advanced
Recommended Prerequisite: A solid understanding of the fundamentals of fraud; interviewing experience in a fraud examination environment
Field of Study: Communications

Without a working knowledge of personality types, our ability to theme an interview is often hampered. When combined with fundamental proxemics, establishing rapport with the interviewee is made easier, and rapport is the cornerstone upon which good interviews are built. When combined with an understanding of micro-facial expressions and neuro-linguistic programming (NLP) eye clues, you will be better armed to get to the truth during an interview.

You Will Learn How To:

  • Understand the four personality types based on brain quadrant
  • Use proxemics to help build rapport
  • Recognize micro-expressions and their meaning
  • Interpret NLP eye clues and their importance in framing questions during an interview

10L Raise Your Likeability Factor: The Subtle Advantage for Getting Hired

Tuesday, 3:30-4:50 p.m.

Session Full

View Session Description

Level: Intermediate
Recommended Prerequisite: Knowledge of the job options and opportunities for fraud examiners
Field of Study: Professional Development

In today’s job market, “likeonomics” explains the new affinity economy where the most likeable people, ideas and organizations are the ones we believe in, buy from and get inspired by. The likeability factor is a subtle but important factor that candidates must embrace in order to advance to the next round in the hiring process. This approach holds true for job seekers, career changers and self-employed professionals targeting new clients. This session will demonstrate how to package your core competencies and functional expertise in a way that is articulated with a high likeability factor.

You Will Learn How To:

  • Leverage the intangible, subjective factors that influence hiring manager’s decisions before the interview
  • Make the subtleties of job interviews as social interaction work in your favor
  • Apply a strategy for continuing the conversation after job interviews have concluded

10M There’s No Such Thing as Big Data

Tuesday, 3:30-4:50 p.m.

View Session Description

Level: Basic
Recommended Prerequisite: None
Field of Study: Specialized Knowledge and Applications

The term big data has little meaning to many professionals since it seems to lack any precise definition or structure. Investigators who are trying to make sense of the volumes of data flowing toward them are searching for a common language to discuss their specific challenges. This session will explain some of the key language circulating around big-data concepts and explore the next level of detail in the big-data discussion.

You Will Learn How To:

  • Define big-data concepts and the ways in which big-data technology might or might not help detect fraud
  • Employ different methodologies available to analyze large, high-velocity and disparate data
  • Expose unusual behaviors using techniques beyond regression

11A Will the Real Dr. John Smith Please Stand Up? A Look at the Latest Trends in Health Care Fraud

Wednesday, 8:30-9:50 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: An understanding of the components and red flags associated with healthcare fraud
Field of Study: Specialized Knowledge and Applications

Health care fraud is the biggest target of identity theft on both a national and international level. It also has a human face. Government mandates look to make us healthier, safer and secure — no easy task when confronted with the ethically challenged. This session will present the latest trends in health care fraud, including a look at deceptive practices, medical identity theft and how to prevent existing and evolving schemes. It will also explore these fraudulent practices from the perspective of the Affordable Care Act and its relevant directives.

You Will Learn How To:

  • Protect your personal health information (PHI)
  • Avoid and prevent health care fraud
  • Assess the trends of health care in 2015

11B Managing New Fraud Risks in an Electronic Procurement/Tendering Environment

Wednesday, 8:30-9:50 a.m.

View Session Description

Level: Advanced
Recommended Prerequisite: Experience with advanced procurement systems and knowledge of contract and procurement fraud schemes
Field of Study: Specialized Knowledge and Applications

Procurement is the function most commonly targeted by fraudsters. Many organizations have already transitioned to, or are considering moving to, an e-procurement (e-tendering) system with the hope of reducing fraud risks. However, while certain risks are reduced in an electronic environment, others simply change and new ones emerge. This session will use real-life cases to explain how contract and procurement fraud risks change when an organization moves from a paper-based system to an electronic one.

You Will Learn How To:

  • Describe the ways an electronic environment can be used to replace a paper-based system
  • Recognize how fraud risks change and which new fraud risks emerge when converting from to an e-procurement (e-tendering) system
  • Identify the key preventive and detective controls that are necessary in an electronic purchasing environment

11C Want More Success From Your Compliance-Gaining Interviews? It’s All in How You Frame Them

Wednesday, 8:30-9:50 a.m.

View Session Description

Level: Advanced
Recommended Prerequisite: A solid understanding of the fundamentals of fraud; Interviewing experience in a fraud examination environment
Field of Study: Communications

The compliance-gaining phase of the interviewing process requires a high level of skill. It creates the most potential for post-interview repercussions for the interviewer as well as the organization. The ultimate goal for a compliance-gaining interviewer is for the interviewee to accept the process wherein compliance was gained. This session will explore the non-confrontational options you can employ to gain compliance while minimizing the potential for post-interview challenges.

You Will Learn How To:

  • Frame the compliance-gaining portion of the interview process
  • Relate the concept of a frame to the pressure and rationalization elements of the fraud triangle
  • Identify two non-confrontational methodologies for gaining compliance
  • Recognize the interviewee’s articulated frame from a portion of an interview

11D This is a Robbery! Give Me All Your Ones and Zeros!

Wednesday, 8:30-9:50 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Knowledge of how to protect and secure organizational data
Field of Study: Specialized Knowledge and Applications

Remember the good ol’ days, when criminals would announce they were stealing from you? These days, news of company property stolen from your organization often comes when it shows up in the underground, or worse, when the theft is announced in a national news article. Millions of dollars’ worth of research and critical intellectual property are going right out the (cyber) door. Months go by before victims even realize something happened and your company may never even know the extent of the damage. This session will examine the latest techniques used to compromise the data you and your organization hold most sacred. Not only will it show you how it’s done, but it will provide tips to investigate and to prevent compromise.

You Will Learn How To:

  • Develop leads to investigate cybercrimes and intellectual property theft
  • Identify if you or your organization has been compromised
  • Spot the latest trends cyber thieves use to accomplish crimes

11E Internal Investigations in Multinational Companies: The Investigative Audit

Wednesday, 8:30-9:50 a.m.

Session Full

View Session Description

Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of the fraud examination process
Field of Study: Specialized Knowledge and Applications

Internal investigations and audits as a line of defense are experiencing greater scrutiny and pressure to provide assurance and added value to the business. Investing in the competence of investigations and control functions has become a key focus for multinational organizations. This session will discuss how cases are being investigated, and ask the question, “Does your company investigate systematically and to the same standards internationally?” It will also cover information collected within interviews and outline the ethical PEACE Model approach to investigative interviews.

You Will Learn How To:

  • Explain the key aspects of audit investigations
  • Identify the two opposing mindsets adopted by practitioners
  • Make the journey from information to evidence using a model of investigative decision-making
  • Adopt a conversation-management approach

11F Beyond Rules-Based Tests: The "7 Wonders" Counter-Fraud Statistical Modeling Tests

Wednesday, 8:30-9:50 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: An understanding of data analytics as it relates to fraud detection and examination
Field of Study: Auditing

Learn how leading anti-fraud analytics are no longer just asking questions of the data based on rules, but are letting the data speak for itself using predictive models, anomaly detection, pattern recognition and text-mining techniques. This session will cover seven practical counter-fraud techniques that rely on statistical algorithms to uncover hidden patterns, improper payments and rogue employee activities.

You Will Learn How To:

  • Uncover hidden patterns in your data using practical forensic data analytics techniques
  • Implement predictive-modeling use-cases to detect potentially improper payments
  • Apply seven core statistics-based counter-fraud techniques to your financial accounting data

11G Untraceable Links: Technology Tricks Used by Crooks to Cover Their Tracks

Wednesday, 8:30-9:50 a.m.

View Session Description

Level: Advanced
Recommended Prerequisite: Experience with advanced technologies used to commit fraud and the similar technologies used to combat fraud
Field of Study: Computer Science

New mobile apps, underground networks and crypto-phones are appearing daily. More sophisticated technologies such as mesh networks allow mobile devices to use public Wi-Fi to communicate from one device to another without ever using the cellular network or the Internet. Anonymous and encrypted email services are under development to evade government surveillance. Learn how these new technology capabilities are making anonymous communication easier for fraudsters and helping them cover their tracks.

You Will Learn How To:

  • Define mesh networks
  • Explain the way underground networks can provide untraceable email
  • Identify encrypted email services and how they work

11H Fraud and Compliance: A Robust 360⁰ Approach

Wednesday, 8:30-9:50 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: None
Field of Study: Specialized Knowledge and Applications

Fraud is widespread across all business lines and the most cost-effective method to address this growing concern is prevention. Data-driven detection is a close second, followed by investigation. Combined, these three techniques are designed to combat fraud and guarantee regulatory compliance. Does your organization have a robust 360⁰ approach to this $3.7 trillion problem? This session, led by an industry expert, will deliver best-practice methodologies and proven techniques highlighted by case studies and thought-provoking discussion.

You Will Learn How To:

  • Create, implement, manage and improve the essential elements of an effective fraud, compliance and ethics program
  • Comply with anti-fraud laws and regulations, including the Foreign Corrupt Practices Act, commercial bribery statutes, Sarbanes-Oxley Act, anti-trust regulations and industry-specific legislation
  • Identify the best practices through case studies
  • Mitigate the risk for penalties under the Federal Sentencing Guidelines

11I Whom Can You Trust?

Wednesday, 8:30-9:50 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A basic knowledge of the components of ethical decision making
Field of Study: Behavioral Ethics

Each individual is guided by his or her own ethical and moral compass, which can make people the riskiest investments for a company. This session will explore the dynamics of trust and how trust plays into an organization’s increased risk of fraud. How businesses leaders trust their employees is just as important as whom they trust. This session will analyze cases in which fraud schemes succeeded because the fraudsters were highly trusted, many times with the “keys to the kingdom.”

You Will Learn How To:

  • Understand the complexities of trust and fraud
  • Detect breaches of trust that manifest in fraud
  • Build a healthy culture of trust in your organization to prevent fraud before it’s too late

11J Currency Transaction Reporting: Knowing Your Customer

Wednesday, 8:30-9:50 a.m.

Session Full

View Session Description

Level: Intermediate
Recommended Prerequisite: Basic understanding of money laundering schemes and components of AML programs
Field of Study: Specialized Knowledge and Applications

Financial institutions across the United States and in many parts of the world are being challenged to crack down on money laundering, which too often involves the proceeds of illegal activity or terrorist financing. But the days of simply reporting the transaction activity are gone. Now financial institutions are expected to get to really know their customers and the sources of their funds — to know them in ways that might go well past the traditional customer relationship. This session will discuss key areas of focus in getting to know your customers so you can better protect your organization.

You Will Learn How To:

  • Enhance existing customer due diligence (CDD) programs
  • Determine whether financial transactions are truly business related, or if your company is being used as a way to move money
  • Assess suspicious activity, whether or not a financial transaction is ever conducted
  • Train employees and hold them fully accountable so they are not tempted to aid and abet criminal activity

11K Advanced Non-Verbal Interview and Interrogation Techniques

Wednesday, 8:30-9:50 a.m.

View Session Description

Level: Advanced
Recommended Prerequisite: A solid understanding of the fundamentals of fraud; interviewing experience in a fraud examination environment
Field of Study: Communications

Without a working knowledge of personality types, our ability to theme an interview is often hampered. When combined with fundamental proxemics, establishing rapport with the interviewee is made easier, and rapport is the cornerstone upon which good interviews are built. When combined with an understanding of micro-facial expressions and neuro-linguistic programming (NLP) eye clues, the interviewer you will be better armed to get to the truth during an interview.

You Will Learn How To:

  • Understand the four personality types based on brain quadrant
  • Use proxemics to help build rapport
  • Recognize micro-expressions and their meaning
  • Interpret NLP eye clues and their importance in framing questions during an interview

11L Raise Your Likeability Factor: The Subtle Advantage for Getting Hired

Wednesday, 8:30-9:50 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Knowledge of the job options and opportunities for fraud examiners
Field of Study: Professional Development

In today’s job market, “likeonomics” explains the new affinity economy where the most likeable people, ideas and organizations are the ones we believe in, buy from and get inspired by. The likeability factor is a subtle but important factor that candidates must embrace in order to advance to the next round in the hiring process. This approach holds true for job seekers, career changers and self-employed professionals targeting new clients. This session will demonstrate how to package your core competencies and functional expertise in a way that is articulated with a high likeability factor.

You Will Learn How To:

  • Leverage the intangible, subjective factors that influence hiring manager’s decisions before the interview
  • Make the subtleties of job interviews as social interaction work in your favor
  • Apply a strategy for continuing the conversation after job interviews have concluded

11M Morality, Legality and Reality of Digital Forensics in Investigations

Wednesday, 8:30-9:50 a.m.

View Session Description

Level: Basic
Recommended Prerequisite: None
Field of Study: Computer Science

Every story about fraud involves someone doing something somewhere at some point in time for some reason. It’s the job of investigators to fill in the proper nouns. By treating suspect devices as credible sources of information (and counter-information), the “who, what, where, when, why and how” get answered. This session will provide an overview of fraud investigation ethics, legal concerns and realistic fraud-fighting methods that use new digital forensic technologies.

You Will Learn How To:

  • Evaluate moral and legal protocols
  • Identify evidence using traditional and creative approaches
  • Understand connectivity amongst devices
  • Implement digital forensics tools to achieve results  

12A Educator Panel: Where Should Fraud Studies Reside in Academics?

Wednesday, 10:10-11:30 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: A basic understanding of anti-fraud curriculum and courses as taught colleges and universities
Field of Study: Specialized Knowledge and Applications

Topics such as anti-fraud audit, accounting and computer forensics, interviewing and investigation techniques and the legal aspects of a fraud investigation can find themselves spread across the curriculum in a college or university. Is it best to combine these, keep them separate or take a third approach? What is the best model? Hear educators who teach these subjects and are at the front line of educating the next generation of anti-fraud professionals discuss how the present system works and doesn’t work, and how to prepare for the future.

You Will Learn How to:

  • Discover the various models in higher education for introducing fraud courses into the curriculum
  • Hear how anti-fraud courses are introduced and maintained
  • Discuss the various educational models and why these work or don’t work

12B Social-Psychology Behaviors: An Underutilized Tool for Interviewers

Wednesday, 10:10-11:30 a.m.

Session Full

View Session Description

Level: Advanced
Recommended Prerequisite: A solid understanding of the fundamentals of fraud; Interviewing experience in a fraud examination environment
Field of Study: Communications

Interviewers are constantly playing a cat-and-mouse game with subjects while trying to gather information without giving away known facts. Fraudsters are normally prepared for their interview, anticipating tactics and questions. Even so, an interviewer has powerful social-psychological tools at his disposal, which could increase the chances of a confession but often go unused. In this session, you will learn about certain social psychological behaviors that could induce confessions from guilty parties.

You Will Learn How To:

  • Identify specific social-psychology behaviors relevant to interviewing
  • Explain the way these behaviors can enhance the chances of obtaining confessions
  • Apply these behaviors during the interviewing process to increase the chances of obtaining a confession

12C Low-Tech Approaches to Obtaining Corporate Intelligence

Wednesday, 10:10-11:30 a.m.

View Session Description

Level: Advanced
Recommended Prerequisite: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Specialized Knowledge and Applications

In this hyper-tech world the focus is often on digital security, but many corporate-intelligence experts still employ old-school intelligence-gathering techniques to amazing effect. This session will briefly discuss methods commonly used in the corporate-intelligence community. Through a series of case studies and a slide deck with zero bullet points, you will learn how to best protect the weakest link in the information-security chain: your people.

You Will Learn How To:

  • Protect information
  • Find information using low-tech methods
  • Get people to talk

12D Whistleblowing Culture in Africa: Issues, Challenges and Recommendations

Wednesday, 10:10-11:30 a.m.

View Session Description

Level: Intermediate
Recommended Prerequisite: Understanding of the components of effective reporting mechanisms and whistleblower programs
Field of Study: Specialized Knowledge and Applications

Whistleblowing is an essential component of fraud detection. However, the practice of whistleblowing has not been widely accepted by employees in corporate Africa. This session will unveil the various cultural barriers and offer solutions on how to develop whistleblowing as an acceptable corporate behavior.

You Will Learn How To:

  • Define the link between cultural orientation and whistleblowing in Africa
  • Overcome cultural barriers affecting whistleblowing in Africa
  • Apply lessons learned from successes and failures that have been recorded on whistleblowing initiatives in Africa

12E Audit Panel: Is Fraud Examination Audit’s Responsibility? Why? Why Not?

Wednesday, 10:10-11:30 a.m.

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Level: Intermediate
Recommended Prerequisite: Experience in fraud auditing and fraud examination
Field of Study: Audit

When a fraud is discovered, is your organization prepared to address the investigation issues? Who is the focal point for the fraud examination? Does this work logically reside in the audit department? If not, where does the work reside and what role should trained, anti-fraud auditors play in an investigation? This panel of industry experts will discuss how their organizations manage fraud and where the role and responsibility lies.

You Will Learn How To:

  • Handle the issues facing auditors when fraud is discovered
  • Discuss the organizational issues in managing and investigating the fraud
  • Discover how individual companies organize these efforts

12F Why Data Analytics Initiatives Fail: Tips for Building Successful Programs

Wednesday, 10:10-11:30 a.m.

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Level: Intermediate
Recommended Prerequisite: An understanding of data analytics as it relates to fraud detection and examination
Field of Study: Auditing

You’ve read the books, taken the classes and have a strong grasp on the queries, reports and analytics you want to run against your data to help detect indicators of potential fraud. So why do various studies suggest that less than 5 percent of all fraudulent or illegal activities are detected through automated software within an organization? Through real-life examples this session will discuss obstacles that might endanger your program’s success, such as dirty data, scope creep and excessive false-positive indicators. You will also learn methods used in the past to overcome these obstacles, and how to help your enterprise implement a cost-effective and successful data analytics initiative.

You Will Learn How To:

  • Identify potential data sources
  • Avoid pitfalls of data analytics
  • Employ methods to improve the accuracy of your analysis
  • Find and transform dirty data

12G Key Elements to Securing Intellectual Property

Wednesday, 10:10-11:30 a.m.

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Level: Intermediate
Recommended Prerequisite: An understanding of what makes up an organization’s intellectual property and why it is a valuable asset worth protecting
Field of Study: Specialized Knowledge and Applications

Fraud has a significant economic impact on organizations but in a knowledge-based economy, the loss of intellectual property —its trade secrets, research and economic capital — can devastate a company. Using case studies to illustrate key learnings, this session will discuss the core principles of securing critical information within an organization at the intersection of people, policies and practices.

You Will Learn How To:

  • Reduce the vulnerability of over-reliance on hardware and software controls
  • Define insiders and the threats they pose
  • Manage the impact of people on the effectiveness of the control environment
  • Outline best practices and components of an effective plan

12H How an Effective Compliance Program Can Reduce the Guidelines for Federal Fines

Wednesday, 10:10-11:30 a.m.

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Level: Intermediate
Recommended Prerequisite: An understanding and experience in compliance issues as they relate to fraud and business practices
Field of Study: Business Law

Federal prosecutors use the U.S. Sentencing Guidelines to advise judges of the offense level and culpability score to assign an organization. This has great impact on the sentencing outcomes. If your organization can demonstrate an effective compliance program and cooperation, it may earn up to a 95 percent reduction in a potential fine if charges arise. It can also determine non-prosecution versus deferred prosecution decisions. This session will describe the internal government process and how fraud and compliance risk assessments are valuable evidence in pre-indictment and post-indictment negotiations.

You Will Learn How To:

  • Define the basis for U.S. Sentencing Guideline calculations and the role of the federal prosecutor
  • Potentially reduce a fine by up to 95 percent
  • Adapt to trends in non-prosecution and deferred prosecutions by the U.S. Department of Justice and why they matter

12I Ethics Panel: Can Ethics Be Legislated and Regulated?

Wednesday, 10:10-11:30 a.m.

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Level: Intermediate
Recommended Prerequisite: A basic knowledge of the components of ethical decision making
Field of Study: Behavioral Ethics

Do regulations and laws governing compliance or behavior have a real effect on ethical behavior? Or do these just prevent bad behavior in some people, while others do not need them, and others will not adhere to them. Who has more of a personal impact at the granular level of ethical decision making—a government’s restrictions or an organization’s corporate culture? These and other questions will face this panel of ethics and compliance professional as they try to deal with these timely issues.

You Will Learn How To:

  • Define the ways recent and established regulations have attempted to deal with ethical issues
  • Take different approaches organizations take to stay within the law and remain ethical
  • Deal with the occasional stresses of maintaining ethical standards

12J Inspector General Fraud Investigations: Observations from the Trenches

Wednesday, 10:10-11:30 a.m.

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Level: Advanced
Recommended Prerequisite: Experience with and knowledge of fraud examination techniques as well as contract and procurement fraud practices
Field of Study: Specialized Knowledge and Applications

Within the U.S. government there are more than 60 different independent federal inspectors general who provide robust oversight of their respective agencies’ spending to prevent, deter, detect and investigate fraud, waste and abuse. In fiscal year 2013, the U.S. government spent $462 billion via contracts and distributed $521 billion through grants — making the efficiency of this oversight critically important. This session will explore five key observations about inspector general fraud investigations, from the perspective of a career investigator.

You Will Learn How To:

  • Value the critical importance of quality relationships
  • Employ prevention properly in any fraud program
  • Capture findings adequately
  • Define “success” appropriately

12K People v. Rude: A Case Study of Forensic Analysis in Criminal Prosecution

Wednesday, 10:10-11:30 a.m.

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Level: Advanced
Recommended Prerequisite: A working knowledge of fraud examination techniques and experience investigating fraud cases
Field of Study: Specialized Knowledge and Applications

Hear inside information regarding techniques and approaches employed in the investigation and prosecution of Ryan Rude, who ran a $5 million Ponzi scheme in Southern California's Inland Empire from 2007 to 2009. Detailed analysis and explanations will give deep insight into the forensic examination, approach and presentation. In addition, this session will address the format and content of expert testimony as presented to the jury and upheld in two days of blistering cross examination. Legal elements and evidentiary requirements for criminal cases will be discussed as will defenses to white-collar crime.

You Will Learn How To:

  • Incorporate specific procedures for forensic analysis and presentation in criminal cases
  • Define legal elements and evidentiary requirements for criminal cases
  • Predict challenges and defenses to forensic evidence and testimony in white-collar crime

12L Investigating Career Options

Wednesday, 10:10-11:30 a.m.

Session Full

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Level: Intermediate
Recommended Prerequisite: Understanding of the career options for anti-fraud professional and fraud examiners
Field of Study: Personal Development

With lots of competition for the best fraud-fighting roles job seekers need to devise a detailed plan to land that dream job. Posting a resume on a job board or submitting it through a company portal are not enough. Executive recruiter and former investigator Kathy Lavinder will lay out a detailed framework for a smart and effective job search that draws upon research, specialized resources, social media and effective networking.

You Will Learn How To:

  • Respond to changes in candidate sourcing methods and hiring
  • Gain exposure to specialized resources that can aid in a job search
  • Leverage past experience into a new career setting

12M Using Data Visualization to Uncover Fraud

Wednesday, 10:10-11:30 a.m.

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Level: Basic
Recommended Prerequisite: None
Field of Study: Specialized Knowledge and Applications

Using data analytics is critical when uncovering fraud. Data visualization takes investigators to a new level to see additional patterns visually that were previously missed or unknown. This session will discuss common tips and tricks for using data analytics to find fraud, outliers and patterns in data and help you jump start your data analysis by discovering what you don’t know about the potential in your data for uncovering fraud. This session will use InfoZoom, a data visualization, in-memory tool used by thousands of fraud investigators worldwide, to demonstrate how to identify patterns in data that uncover hidden fraud.

You Will Learn How To:

  • Use data visualization in fraud investigations
  • Employ common fraud data analysis investigation techniques
  • Jump start your fraud investigations and work with IT to secure faster access to data

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