Conference

Program

Post-Conference Sessions

Thursday, June 16 - Friday, June 17
CPE Credit: 16

Earn an additional 16 CPE credits with a two-day seminar immediately following the Main Conference. These in-depth sessions offer another chance to continue building your fraud-fighting skills in specific areas. Topics for Post-Conference sessions for the 27th Annual ACFE Global Fraud Conference include:

Auditing/Investigating Fraud Seminar

CPE Credit: 16
Course Level: Basic      
Prerequisite: None
Field of Study: Specialized Knowledge and Applications

Speakers:

Bethmara Kessler, CFE, CISA

Chief Audit Executive
Campbell Soup Company

Jonathan E. Turner, CFE, CII

Senior Director, Corporate Compliance
Wright Medical Technology

The Auditing/Investigating Fraud Seminar is structured as a series of general lecture and specific breakout sessions developed to get the respective disciplines up to speed in fraud examination. Once a fraud is detected or predication established, the next step is the careful planning and execution of the investigation. Not all frauds are created equal and knowing what to do, what skill sets to bring to bear and how to conduct the process from the beginning to ensure a successful conclusion to a fraud examination is not always learned on the job. Develop and sharpen your existing skills and techniques necessary for effective fraud detection and investigation. Learn the anti-fraud concepts necessary for auditors and investigators, as well as tips, techniques and perspectives on a variety of industry-specific issues.


You Will Learn How To:

  • Obtain information from public records
  • Identify the direct responsibilities of Accounting and Auditing for detecting and deterring fraud
  • Review the various asset misappropriation and corruption schemes auditors may encounter
  • Use analytical techniques as they relate to fraud examination
  • Understand the components of occupational fraud and abuse
  • Conduct interviews including steps in the admission-seeking interview
  • Use of the Internet as an investigative tool during fraud examinations
  • Act in accordance with legal issues which may impact investigators directly
  • Prepare reports on a fraud examination

Course Outline

Controlling the Risk of Asset Misappropriation

CPE Credit: 16
Course Level: Overview
Prerequisite: None
Field of Study: Auditing

Speaker:

Allen F. Brown, CFE, CPA

Former Assistant Legislative Auditor

Asset misappropriations pose a risk to all organizations. According to the ACFE's 2014 Report to the Nations, these schemes are by far the most common form of occupational fraud, occurring in 85% of cases reported and resulting in a median loss of $130,000. By identifying areas of vulnerability and implementing targeted preventive and detective measures, anti-fraud professionals can reduce the potential impact of these threats on their organizations.

Learn how to stay a step ahead of the most common form of employee fraud during this Post-Conference session. This training course will help you assess your organization’s risk of asset misappropriation and will provide best practices for deterring and identifying the costly theft or misuse of company resources.

You Will Learn How To:

  • Identify common asset misappropriation schemes, including skimming, billing schemes and information theft
  • Assess entity-wide fraud risks, including how your organizational culture affects the threat of asset misappropriation
  • Assess the process-level fraud risks in the cash receipts, cash disbursements, payroll and other functions
  • Establish effective internal controls to mitigate the risk of asset misappropriation schemes
  • Respond to an asset misappropriation scheme that has been identified

Course Outline

Protecting Against Data Breaches and Cyberfraud

CPE Credit: 16
Course Level: Overview
Prerequisite: None
Field of Study: Specialized Knowledge and Applications

Speaker:

Cary Moore, CFE, CISSP, EnCE

SVP, Emerging Threats Manager

Losing data to fraud can be more costly than the loss of cash and other assets. To ensure data security, safeguard intellectual property and guard against cyber fraud, fraud examiners must stay informed of rapidly advancing technologies, emerging business trends and the methods employed by increasingly sophisticated information thieves.

This two-day, instructor-led course will clarify these issues while guiding you through the crucial strategies needed to mitigate the threat of malicious data theft and minimize the risk of inadvertent data loss. You will also learn useful steps for the creation of data security policies and related internal controls.

You Will Learn How To:

  • Explain the ways data can be stolen by employees and information thieves
  • Enact data security measures and be prepared in the event of a data breach
  • Contend with data theft maneuvers such as social engineering, hacking and espionage
  • Identify various sources of data loss, both internal and external
  • Recognize the impacts of converging trends such as cloud computing and BYOD

Course Outline

Program

Pre-Conference Sessions

Sunday, June 12
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.

Mindset of the Fraudster: What We've Learned in 25 Years of Interviewing

CPE Credit: 4
Course Level: Overview
Prerequisite: None
Field of Study: Specialized Knowledge and Applications

Speaker:

John D. Gill, J.D., CFE

Vice President — Education
Association of Certified Fraud Examiners

Once a fraud scandal goes public, the “what, when, where and how” become a matter of public record. But what about the “why”? What drives these individuals to lie, cheat and swindle? Understanding the path a fraudster takes from employee to criminal can provide valuable insight that can help strengthen your anti-fraud initiatives and make your fraud examinations more successful.

Take a fascinating look inside the mind of a fraudster during this Pre-Conference session. Through discussions of human behavior, video interviews with convicted fraudsters and interactive problem-solving, you will gain a deeper understanding of motivations and personality traits common to many fraudsters.

You Will Learn How To:

  • Recognize common characteristics of fraud perpetrators
  • See what societal and organizational factors can lead to fraud
  • Recognize red flags in employee behavior
  • Design anti-fraud programs to include behavioral characteristics

Course Outline

A Different Approach to Investigative Interviewing

CPE Credit: 4
Course Level: Intermediate
Prerequisite: Some experience in interviewing techniques and the different approaches to interviewing fact witnesses and potential suspects
Field of Study: Communications

Speaker:

Jonathan Davison 

Managing Director
Forensic Interview Solutions™

The primary objective of an investigative interview is to utilizing appropriate questioning styles in order to secure a detailed, reliable and accurate account while avoiding confirmation bias. The PEACE framework of investigative interviewing provides a forensically robust model to secure complete, accurate and reliable information in order to make informed decisions and add value to business.

This Pre-Conference session will explore how to capture detailed information in an ethical and transparent manner, emphasizing the benefits of recording the process accurately and ways to test the accuracy and honesty of the interviewee. It will outline the appropriate process for planning and conducting interviews and you will be able to conduct your next interview with a clear purpose, an open-mind and an investigative mindset.


You Will Learn How To:

  • Develop an appreciation of effective communication and note-taking skills
  • Apply the PEACE framework of interviewing
  • Recognize the added value, security and risk reduction of recording interviews
  • Appreciate the business benefit of an applied strategic interview structure
  • Master the skills to process investigation issues, complaints or inquiries in the most efficient and effective manner to achieve successful outcomes
  • Increase detection and conviction levels
  • Raise and accelerate staff confidence and enhance their professional development

Course Outline

Using Ratio Analysis in Your Fraud Examination

CPE Credit: 4
Course Level: Intermediate
Prerequisite: An understanding of the creation of and relationships between an organization's financial statements and records
Field of Study: Auditing

Speaker:

Gerry Zack, CFE, CPA, CIA, CCEP 

Managing Director – Global Forensics
BDO Consulting

Ratio analysis, a stable of accounting forensics for a long time, is finding its own, along with data analytics, in the field of fraud examination. Using simple tools anomalies in financial records can be identified, analyzed and used to uncover potential fraud. Learn how to use in-depth financial and ratio analysis to spot the warning signs of fraud in your organization during this Pre-Conference session.


You Will Learn How To:

  • Identify financial analyses for detecting specific types of fraud schemes
  • Recognize financial anomalies, including duplicate transactions and violations of Benford’s Law
  • Formulate targeted ratios that combine non-financial data with financial data
  • Design and perform a fraud risk assessment to determine which ratios are of the greatest importance to monitor

Course Outline

Program

Main Conference Sessions

Monday, June 13
Tuesday, June 14
Wednesday, June 15
CPE Credit: 20

Download the Conference Matrix (PDF) to see all available Main Conference sessions in a single view.

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  • All Tracks
  • Track A Awareness Prevention & Deterrence: Is Any of This Working?
  • Track B Fraud Detection: The Sooner the Better
  • Track C Fraud Investigation and Remediation: Things to Do Monday Morning
  • Track D What Is Up Next? Emerging Trends and Issues
  • Track E Is Frauditing Just a Cute Phrase?
  • Track F Fraud and Data Analytics: Making the Data Do the Work
  • Track G Cyberfraud and Cyber Security: Not If But When
  • Track H Trends and Practices to Address Risk Management and Compliance
  • Track I Ethics and the Moral Compass
  • Track J Passing the Word on Best Practices
  • Track K Fraud Examination Put into Practice: Case Studies
  • Track L Professional Development: Anti-Fraud Leadership and Management Skills
  • 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 Deterrence
  • Fraud Detection, Investigation and Resolution
  • Legal/Ethics
  • Professional Development
  • Technology
  • All Days
  • Monday
  • Tuesday
  • Wednesday
  • All Times
  • 8:30-9:50 a.m.
  • 10:15-11:30 a.m.
  • 1:50-3:05 p.m.
  • 3:35-4:50 p.m.
  • All Course Levels
  • Basic
  • Intermediate
  • Advanced
  • Overview
  • All Fields of Study
  • Auditing
  • Behavioral Ethics
  • Business Law
  • Communications
  • Computer Science
  • Personal Development
  • Specialized Knowledge and Applications

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2A Counterfeit Goods: Money Laundering in Plain Sight

Monday, 10:15-11:30 a.m.

Level: Advanced
Recommended Prerequisite:  An understanding of the various ways money can be laundered and methods to investigate money laundering
Field of Study: Specialized Knowledge

Counterfeit goods are an emerging risk to financial institutions that may miss the potential predicate crimes involved in their manufacture, distribution and sale. These crimes can include money laundering, bribery, extortion, fraud and potential sanctions violations. This session will cover the risks inherent with counterfeit goods, and discuss the nexus between counterfeit goods and organized crime groups, terrorist actors and sanctioned entities.

You Will Learn How To:

  • Recognize key risk indicators related to trade-based money laundering, human trafficking, financial crime and sanctions violations
  • Leverage or enhance existing internal anti-money laundering and sanctions compliance controls
  • Develop new countermeasures to detect and report potential predicate offenses
  • Demonstrate the efficacy and potential gaps in AML/sanctions compliance controls
Speaker
Scott Johnson

Director of Cyber Investigations & Incident Response
Prudential Insurance

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Scott Johnson has an extensive background in the forensics, eDiscovery and technology investigations arenas, including a law enforcement career spanning 25 years. Fifteen of his law enforcement years were in technology investigations, including main frame application development, high-technology crime investigation, network incident response, network forensics, and “dead box” computer forensics. Johnson is recognized as a computer forensic examiner and has testified as an expert witness. He has served as a technology leader, architect and administrator of mixed-platform network environments. He has significant experience in planning, building, and overseeing the operations of large-scale enterprise networks.

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2B Procurement and Contract Fraud Hazards in the Business Environment

Monday, 10:15-11:30 a.m.

Level: Intermediate
Recommended Prerequisite: An understanding of the procurement process as it related to obtaining goods and services in an organization.
Field of Study: Specialized Knowledge and Applications

Private-sector entities of all sizes are particularly susceptible to fraud vulnerabilities in the procurement of materials and services. Many fraud schemes involve vendors and contractors in collusion with employees responsible for making purchases and administrating contracts, as well as with employee who requests the purchase of goods or services. It is critical that the appropriate individuals know how to prevent and detect procurement and contract fraud, and apply best-practice methods to investigate incidents. This session will discuss the various procurement and contract fraud schemes and at what point in the procurement and contract process such frauds occur.

You Will Learn How To:

  • Define common types of procurement and contract fraud
  • Proactively prevent fraud in the procurement and contract process
  • Investigate allegations of procurement and contract fraud
Speaker
John Grimes, CFE, CFI

Owner
Fraud and Loss Prevention Solutions

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John E. Grimes III has more than 45 years of law enforcement, criminal investigation and fraud examination experience. He is a former Baltimore City Police Detective, Special Agent with the Amtrak Police Dept. (APD) Fraud and Organized Crime Unit, and Captain of the APD Criminal Investigation Division. He joined the Amtrak Office of Inspector General in 1993 and retired in 2011 as the Chief Inspector. Currently, Grimes is the owner of Fraud and Loss Prevention Solutions where he consults and provides training in a variety of fraud and interview topics. He is also an Adjunct Instructor of Forensic Studies at Stevenson University where he teaches the graduate level course, Investigative Interview Techniques. In addition, he is an Advisory Committee member for the Center for Forensic Excellence at Stevenson University and a member of Stevenson’s Forensic Advisory Board.

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2C Applying Advanced Verbal Techniques to Interrogations and Interviews

Monday, 10:15-11:30 a.m.

Level: Advanced
Recommended Prerequisite: Knowledge of and experience with the fundamentals of interviewing
Field of Study: Communications

Far too many cases of serious fraud are irreparably compromised within the first 24 hours because first responders fail to recognize the importance of initial exchanges in getting to the “deep truth” — establishing the factual base of the current and associated cases beyond reasonable doubt. This session will introduce key modules on interrogations and interviews with people in possession of the deep truth who are reluctant to volunteer it.

You Will Learn How To:

  • Reframe the dynamics of interrogations and interviews in international investigations
  • Apply psychologically-proven techniques of persuasion to interrogations and interviews
  • Eradicate misconceptions over the nature of empathy and rapport, admissions and confessions
  • Develop effective personal tools and techniques for conducting interrogations in difficult international contexts
  • Maximize recovery opportunities by getting to the deep truth
Speaker
Michael Comer

Managing Director
Cobasco Group Limited

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Mike Comer is the Managing Director of Cobasco Group Limited, a community of anti-fraud and compliance specialists that mentors relationships with clients to prevent, detect, investigate and recuperate from corporate fraud. Since 1979, he has worked with hundreds of clients on a wide range of preventive assignments and successfully investigated scores of high profile frauds in Europe, Asia, Africa, and in South and North America. He was the founding editor of the “Computer Fraud and Security Bulletin” which he edited for eight years, and has written nine books on fraud, corruption and forensic linguistics including Corporate Fraud III, Investigating Corporate Fraud and An HR Guide to Workplace Fraud and Criminal Behaviour.

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2D The Fraud Examiner Mindset: Rethinking How to Plan, Analyze and Investigate Fraud Cases in the 21st Century

Monday, 10:15-11:30 a.m.

SESSION FULL

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

The success or failure of any fraud examination or fraud-related interview depends mostly on the ability of the fraud examiner to plan, analyze and investigate using the right mindset. Creative, innovative, logical, cognitive and critical thinking skills are as essential for the success of fraud case as the technical knowledge related to handling the fraud examination process. This session will explore new ways to approach a fraud case in the 21st century and resolve it effectively.

You Will Learn How To:

  • Approach and plan the investigation strategy to achieve better results
  • Use creative and innovative thinking to obtain evidence and information during the fraud-related interview
  • Process and analyze evidence in the fraud case using cognitive and critical thinking
  • Draw conclusions and resolve the fraud case
Speaker
Iyad Mourtada, CFE, CIA, CMA, CCSA

Managing Director
OpenThinking

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Iyad Mourtada is an international speaker, trainer and author with a diverse background in internal auditing, risk management and fraud examination. Over the last decade, he has taught various unique auditing and fraud-related courses to multinational corporations and government entities globally. Mourtada uses modern psychology theories related to fraud combined with innovative, interactive and creative teaching methods to add value to the learning process of more than 10,000 professionals globally. He is the General Manager of OpenThinking, a leading business training company in Dubai and an authorized trainer with the ACFE to teach the CFE Exam Review Course in the UAE. He is the author of several internal audit and anti-fraud books and frequent speaker in many international conferences for IIA, IMA and ACFE.

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2E Conquering Cognitive Biases in Audits and Examinations

Monday, 10:15-11:30 a.m.

Level: Advanced
Recommended Prerequisite: Working knowledge and experience in the audit process and its relationship to fraud examination
Field of Study: Auditing

Without realizing it, we all allow cognitive biases to impact our daily lives. These tendencies affect small (and sometimes big) changes to our rational view of the world around us. Biases are the reason two eyewitnesses can give conflicting statements of the same event. Biases are also the instincts that tell a seasoned fraud examiner a scheme is being perpetrated, even without concrete evidence. But instincts do not hold up in court, which is why this session will help you identify the cognitive biases that impact your own work, and develop techniques to counter these biases and maintain your objectivity in audits and examinations.

You Will Learn How To:

  • Recognize the common and not-so-common cognitive biases that impact fraud examiners
  • Uncover the biases that impact your own work
  • Develop and implement techniques to counter these biases

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Robert Hogan, CFE

Hogan Consulting Group

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Robert Hogan has been leading fraud management efforts in the public and private sector for 16 years. He ferreted out fraud in the BP oil spill claims process, tracked down valuable U.S. assets in Middle East war zones, developed a fraud prevention and detection program at Amazon.com, and most recently is aiding in the turnaround of the Atlanta Public School system after a fraud and cheating scandal. His dedication to clients and pursuit of justice have earned him numerous awards and accolades. More than anything else, Hogan enjoys sharing his passion for his work with other fraud professionals.

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2F Evolution in the C-Suite: Managing the Explosion of Health Care Data

Monday, 10:15-11:30 a.m.

Level: Intermediate
Recommended Prerequisite: An understating of data analytics and how it can be utilized in business
Field of Study: Specialized Knowledge and Applications

Government mandates and the proliferation of health care data are forcing organizations to develop patient-centric data policies. How does the C-Suite use actionable data to solve problems, increase profitability and improve patient care? This session will review the use of data scientists and changing information roles (and integration of roles) as well as the challenges to using actionable data. You’ll be introduced to data and information strategy (DIS) assessment tools including gap analysis, denial management and revenue integrity management. These tools and the reduction of health care fraud contribute heavily to increased profitability.

You Will Learn How To:

  • Accommodate the explosion of health care data
  • Increases profitability with improved data management
  • Improve patient care with enhanced data management
Speaker
Rebecca Busch, RN, CFE, CCM

President and CEO
Medical Business Associates, Inc.

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Rebecca S. Busch founded MBA in 1991 with the vision of delivering a multi-disciplined approach to improved profitability to health care clients by conducting comprehensive audits. The highly-developed niche areas are derived by combining multi-specialty clinical professionals and integrating finance, audit and fraud examination into the scope of practice resulting in a blended clinical and financial perspective. This edge, combined with her proprietary methodology, employs statistical analysis of claims, e-health data, PHI, compliance requirements and procedural data specifically targeted to identify the most probable areas of operational breakdowns, fraud exposure, financial errors, and medical errors and cost savings.         

Busch continues to maintain academic and professional development through various credentials, certifications and participates as a professional mentor. Her entrepreneurial professional driven career has resulted in proprietary audit platforms in multi-market verticals in health care, patents and authorship of more than 200 articles and books. Recognized as an expert in her field, she has provided public testimony, participation in the development of best practice standards, public policy discussions and forensic expert testimony in both Federal and State court.

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2G Using Information Security Techniques to Prevent and Detect Online Fraud

Monday, 10:15-11:30 a.m.

Level: Intermediate
Recommended Prerequisite: A basic understanding of information security measures
Field of Study: Specialized Knowledge and Applications

Online fraud can affect organizations of any size. From small businesses to multinational organizations, online account takeover fraud, data breaches, payment card fraud, online scams and related schemes affect countless individuals and organizations each year. Learn how you can prevent and detect online fraud and apply information security techniques to ensure your assets are protected. This session will explore several ways that online fraud happens, techniques to apply to prevent and detect fraud, and how information security and fraud risk management can intersect to protect companies and individuals from this risk.

You Will Learn How To:

  • Explain how different types of online fraud happen
  • Prevent and detect online fraud utilizing information security and fraud risk management techniques
  • Apply valuable tools and techniques in your organization
Speaker
Adam Kendall Abplanalp, CFE, CPA, CISSP, CIA

Managing Principal
The Cobalt Group

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Adam Kendall Abplanalp has more than 10 years of experience in the fraud, risk management, information security and audit professions. While working for the largest community bank in the U.S. Pacific Northwest, he oversaw the bank’s fraud monitoring and prevention programs, with responsibility for mitigating card, check, and online fraud. He also has experience at the staff and supervisory levels in internal audit, enterprise risk management, and information security. He started his own firm, Kendall Consulting LLC, in 2015. His current practice focuses on providing a wide range of accounting, tax and business consulting services to companies in the Portland, Oregon area.

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2H Developing a Distributor Anti-Bribery/Anti-Corruption Assessment Work Program

Monday, 10:15-11:30 a.m.

Level: Intermediate
Recommended Prerequisite: Knowledge of the components of risk management and assessment
Field of Study: Specialized Knowledge and Applications

Companies engage third parties — agents and distributors — throughout the sales process. U.S. regulators expect that companies manage these risks and proactively evaluate third parties in an effort for continuous improvement and sustainability. This session will prepare you to identify and understand the risk of interacting and engaging distributors and agents. It will also cover a variety of risk factors and how a complete risk assessment can identify higher risk third parties.

You Will Learn How To:

  • Understand the risks with interacting and engaging distributors
  • Measure and score these risks through a distributor risk assessment
  • Determine and manage higher-risk third parties
  • Develop a third-party sales Anti-Bribery/Anti-Corruption (ABAC) Assessment Work program
  • Manage these third-party risks through the risk assessment and work program
Speaker
Marc Filer, CFE, CPA, ABV, CFF

Manager
PwC

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Marc Filer has approximately 10 years of public accounting experience. His practice focuses on anti-corruption/FCPA matters, including internal investigations, compliance program assessments and due diligence. He routinely manages matters involving the SEC and the U.S. DOJ. Filer has worked on anti-corruption/FCPA matters in more than 20 countries in Asia, Europe, the Middle East, Latin America and Africa. In particular, he has anti-corruption/FCPA experience in pharmaceutical/medical products, manufacturing, industrial products, retail and consumer, hospitality, and the oil and gas industry.

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2I Mastering the Edge of Ethics

Monday, 10:15-11:30 a.m.

Level: Basic
Recommended Prerequisite: None
Field of Study: Behavioral Ethics

From complex fraud schemes to the everyday expense report frauds, how do our ethics influence our business decisions? Why do good employees make seemingly unethical decisions? Are all unethical decisions intentional? Explore how employees make ethical decisions and how your organization may be creating incentives that increase the probability of unethical behavior. This session will discuss the relationship among the fraud triangle, organizational ethics and personal ethics. It will additionally include real-world case studies and how employees responded when faced with ethical dilemmas.

You Will Learn How To:

  • Examine the relationship between ethics and fraudulent behavior
  • Reveal the association between ethics and the fraud triangle
  • Discover how your policies and procedures, training and code of conduct are influencing your organizational ethics
  • Advance your organization’s ethical decision making

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
John Hurlimann, CFE

Sr. Investigations Manager
Intel Corporation

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John Hurlimann is a 23-year veteran of Intel and a Certified Fraud Examiner with 10 years of experience in global investigations. He oversees investigations throughout North and Latin Americas, Asia, Europe and the Middle East. He has extensive experience in investigating conflict of interest and kickback schemes, as well as specialized expertise in forensics and data analytics. He frequently speaks on the topics of investigations and conflict of interest.

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2J The Expert’s Expert

Monday, 10:15-11:30 a.m.

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

Credible and reliable representation is critical to your client, and due diligence in case management is imperative both to the case and to your professional reputation. Much like medical professionals, anti-fraud professionals can develop specialty areas rather than providing “general practitioner” services. Niche case types hone applicable skillsets that make you invaluable in certain areas but leave scant time and energy to develop other investigative qualifications. This session will discuss when and how to determine criteria and qualifications under which additional experts could or should be hired and who should hire them.

You Will Learn How To:

  • Recognize when the scope of your investigation has expanded to a specialty area
  • Determine specialty disciplines, skillsets and services within areas of expertise
  • Select a supporting expert and determine the role they will play
  • Maintain attorney-client privilege in litigation
Speaker
Virginia Tate, CFE, CIRA, EA

President
Elk Point Consulting, Inc.

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Ginny Tate is the president of multi-division corporation and heads up the Tax, Accounting and Forensic Division which focuses on litigation support-taxation-investigation with clientele all over the world. She has Extensive professional development and training in fraud, damages and loss calculations, and investigation. Tate regularly speaks on fraud detection and prevention and taxation and provides expert witness services related to economic damages in civil and criminal cases including fraud detection and case administration.

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2K $1 Billion and Counting: A Kickback Case Study in China

Monday, 10:15-11:30 a.m.

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

A multinational manufacturing company acquired a Chinese manufacturer, and decided to allow the prior management and ownership to retain control over operations and procurement. Profits were good, but the U.S. parent corporation had no idea that they were routinely being victimized by their own managers. A confidential ten-month investigation identified schemes including theft and misuse of employment agency fees, cafeteria vendor kickbacks, transportation vendor fraud, overcharges, kickbacks, phantom vendors and use of offshore ATMs to pay kickbacks. This case study will illustrate how kickback schemes thrive in China and review key concepts including the common use of off-the-books fraud schemes in China, investigating fraud in China and restoring control.

You Will Learn How To:

  • List vendor kickback trends and methodologies in China
  • Investigate kickbacks allegations in China
  • Prevent vendor kickbacks in China
Speaker
David Nolan

Vice President
Klink & Co., Inc.

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David Nolan is Vice President of Klink & Co., Inc., a global risk-consulting firm with offices in New York, London and Hong Kong. With 30 years of experience, he directs the firm's global risk consulting and corporate investigations practices. A former corruption investigator for the City of New York and a former Director with a public consultancy he is a frequent speaker on fraud investigations and prevention, FCPA compliance, international due diligence, employee misconduct investigations and asset investigations. Nolan has directed investigations and due diligence projects for numerous Fortune 500 companies in more than 90 countries.

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2L Making the Jump: Public Sector to Private Sector Transition Strategies

Monday, 10:15-11:30 a.m.

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

One of the largest areas for career transitions is in moving from the public sector to the private sector. Such moves require an understanding of often differing organizational values, objectives, missions and priorities from which one is accustomed. This session will compare and contrast those variables (and others) so that you have a better understanding of the elements for a successful career transition strategy that gains the interest of private-sector hiring managers.

You Will Learn How To:

  • Name the five major categories of expertise that private-sector organizations demand
  • Reformat cover letters and résumés that get a hiring manager's attention
  • Identify, quantify and communicate core competencies and functional expertise to hiring managers
  • Realign priorities, organizational values and objectives with the goals of the private-sector organization
Speaker
Donn LeVie Jr.

Consultant/Trainer/Author
Donn LeVie Jr. STRATEGIES

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Award-winning author, career strategist and former Fortune 500 hiring manager Donn LeVie Jr. is a highly sought-after keynote speaker and seminar leader. He has more than 25 years of experience reviewing more than a thousand cover letters and résumés, conducting hundreds of job interviews, and hiring countless professionals in science/technology, marketing and communications positions for such companies as Phillips Petroleum, Motorola and Intel Corporation. He has also had positions in the federal government (NOAA) and academia (University of Houston system).

LeVie is the author of the book that rewrote the rules for getting hired: Confessions of a Hiring Manager Rev. 2.0 (Second Edition), which was the Winner of the 2012 International Book Award and the 2012 Global eBook Award for Careers/Jobs. His most recent book, Strategic Career Engagement: The Definitive Guide for Getting Hired and Promoted, was released in September 2015.

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2M Sleeper Fraud

Monday, 10:15-11:30 a.m.

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

Sleeper fraud is a newly emerging type of fraud committed and perpetrated quietly over many months in order to avoid detection. Fraudsters are typically so effective at masking their activities that they are often wrongly classified as bad debt and a collection skip rather than a fraud loss. This misclassification results in higher than required bank reserves, adversely impacting future capital expenditure for the institution.

You Will Learn How To:

  • Explain what sleeper fraud is and how it is carried out
  • What are the implications of sleeper fraud to your business
  • Identify and combat sleeper fraud in your own portfolios
Speaker
Gregory Shelton

Director, First Party Collections
LexisNexis

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Greg has more than 35 years of experience within the credit and collections industry. He is considered an industry pioneer and a seasoned leader spearheading more than 35 acquisitions in the receivables management sector. Today he is the director of Emerging Opportunities at LexisNexis Risk Solutions. He is responsible for strategy and product development that helps financial institutions detect, assess and prevent risks, like fraud. He has spent more than 25 years directly managing operations, strategy and logistics of consumer portfolios. While at major global bank he held a national directors role for recoveries and fraud/ restitution functions of a $40 billion credit card portfolio.

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4A Background Checks and Reducing the Insider Threat: Strategies Before and After Hiring

Monday, 1:50-3:05 p.m.

SESSION FULL

Level: Intermediate
Recommended Prerequisite: An understanding of the hiring process and background checks
Field of Study: Specialized Knowledge and Applications

Recent events have demonstrated the importance of dealing with the insider threat. Despite background checks, there have been well-publicized incidents of thefts and threats involving national security as well as workplace violence. Employers have also faced embarrassing revelations that executives falsified résumés, a previously unknown criminal conviction comes to light or an employee commits a new crime. This session will examine how to conduct effective background checks to both try to mitigate a risky hire in the first place, and steps that can be taken post-hire to monitor the workforce to reduce the threat of insider risk.

You Will Learn How To:

  • React when you learn about past criminal offenses, new offenses or falsified credentials of a current employee
  • Conduct continual screening of current employees
  • Screen newly-acquired employees in a merger or acquisition
  • Employ additional tools post-hire, such as credit reports, assets searches and social media
Speaker
Lester Rosen, PI

Attorney at Law, CEO
Employment Screening Resources (ESR)

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In addition to being an attorney and CEO, Lester Rosen is also a consultant, writer and frequent presenter nationwide on pre-employment screening and safe hiring issues. He has qualified and testified as an expert witness on issues surrounding safe hiring and due diligence. He is the author of The Safe Hiring Manual: The Complete Guide to Employment Screening Background Checks for Employers, Recruiters, and Jobseekers, the first comprehensive book on employment screening. His speaking appearances have included numerous national and statewide conferences. Rosen was the chairperson of the steering committee that founded the National Association of Professional Background Screeners (NAPBS) and served as the first co-chairman in 2004.

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4B The FIFA Scandal: Lessons for the Corporate World

Monday, 1:50-3:05 p.m.

Level: Intermediate
Recommended Prerequisite: Knowledge of the fundamental elements of bribery and corruption
Field of Study: Specialized Knowledge and Applications

The arrests of numerous FIFA officials for racketeering, fraud and money laundering, and the subsequent resignation of FIFA president Sepp Blatter, sent shockwaves throughout the football world. British Prime Minister David Cameron stated that this scandal provides an "opportunity to learn a broader lesson about tackling corruption." This session will cover what happened in FIFA and how the corporate world can learn from this in mitigating the risk of corruption when conducting business.

You Will Learn How To:

  • Comply with anti-corruption legislation, including the FCPA and U.K. Bribery Act
  • Recognize the importance of knowing who you are doing business with
  • Ensure money you spend is used for legitimate purposes
Speaker
Jarrod Baker, ACA

Senior Managing Director
FTI Consulting

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Recognized as one of the leading forensic accountants in Who’s Who Legal: Investigations 2016, Jarrod Baker provides specialist support to clients operating in the Asia-Pacific region who face high stakes litigation, complex investigations and regulatory scrutiny. He has consulted across the globe helping corporates with their investigative response to high-profile corruption scandals and also worked in an in-house anti-corruption compliance role for a Fortune 100 company. He is a member of the Institute of Chartered Accountants in England and Wales and also of the Governance Institute of Australia. He currently serves as Non-Executive Director of the Australian affiliate of Transparency International, the global coalition against corruption.

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4C Conducting a Forensic Examination on Electronic Devices

Monday, 1:50-3:05 pm.

Level: Intermediate
Recommended Prerequisite: An understanding of electronic evidence how it is secured and examined and obtained
Field of Study: Computer Science

Fraudsters often leave a trail of computer evidence on electronic devices. Knowing how to seize and search a device is just one part of the forensics puzzle. As a fraud examiner you must also be aware of how to handle a device without compromising it and how proper computer forensics should be conducted. This session will cover who can legally seize and conduct computer forensics on a device and address questions that often occur in the private sector, including employers' rights to search work-issued or employee-owned devices and analyze network access. It will also cover best practices for preserving a device and how to conduct an efficient, yet fruitful, forensic examination.

You Will Learn How To:

  • Seize and search electronic devices legally
  • Preserve a device for a future forensics examination
  • Conduct a computer forensics examination
  • Optimize forensics searches to obtain the best results
Speaker
Donna Strittmatter Max, J.D.

Assistant District Attorney, Chief-Specialized Crime Division
Dallas County District Attorney's Office

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Donna Strittmatter Max is an Assistant District Attorney with the Dallas County, Texas District Attorney’s Office. She has been with the office for more than 12 years and is currently the Chief of the Specialized Crime Division, a position she has held since 2009. In her role, she has handled the intake of thousands of state level criminal prosecutions of fraud, often directing the investigation for law enforcement and victims. Strittmatter Max is involved in various regional task forces relating to health care fraud, consumer fraud, banking and economic computer crimes. As a member of the Publications Committee for the Texas District and County Attorney’s Association, she has co-authored the association’s manual, Predicates, and written for The Texas Prosecutor magazine. While serving as Dallas County’s first Elder Abuse prosecutor, Donna became passionate about elder victims of fraud. She frequently gives presentations on the topics of fraud and prosecution to a wide variety of audiences.

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4D How to Manage and Mitigate Identity Fraud

Monday, 1:50-3:05 p.m.

Level: Intermediate
Recommended Prerequisite: An understanding of how identity theft can occur
Field of Study: Specialized Knowledge and Applications

The future of fraud to watch for businesses, the government, and examiners alike entails the increased incidence of identity theft. Delve into ways identity theft can be effected both internally and externally to businesses and government entities, the identity information you project as an examiner, information others projects that can be useful during an investigation, and how to mitigate the risk and recover from identity fraud. This session is aimed for both private and public entities and individual CFEs.

You Will Learn How To:

  • Know the identity information you project as an examiner and as a business
  • Understand ways identity can be compromised
  • Recognize red flags of identity theft
  • Mitigate the risks and manage your identity while discussing case studies on identity fraud
Speaker
Liseli Pennings, CFE

Deputy Training Director
Association of Certified Fraud Examiners

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Liseli Pennings is the Deputy Training Director for the ACFE. She was a Special Agent with the U.S. Treasury Inspector General's Office for Tax Administration (TIGTA) and was previously a career special agent with the State Department’s Diplomatic Security Service. She is a subject matter expert in international investigations and physical security, and was a law enforcement attaché in both Europe and Latin America. Pennings was awarded seven of the U.S. Department of State’s Meritorious Honor Awards, a Superior Honor Award and 4 letters of commendation.

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4E The Auditor's Role in Fraud Investigations and Criminal Prosecutions

Monday, 1:50-3:05 p.m.

Level: Intermediate
Recommended Prerequisite: Understanding of the audit process and its relationship to fraud examination
Field of Study: Auditing

Auditors have specialized knowledge, tools and techniques that investigators and prosecutors have come to rely upon to help identify and prosecute white-collar crimes. Auditors have keen insights into control deficiencies and design risk-based audit programs focused on uncovering material instances of fraud. Once the auditors identify fraud red flags, they become integral in the collaborative relationship with investigators and prosecutors, working to obtain, analyze and present evidence of fraud. This collaboration results in defendants pleading guilty to, or being convicted on, multiple counts of white-collar crimes and victim organizations being awarded restitution. This session will focus on the auditor’s role in fraud investigation and criminal prosecution.

You Will Learn How To:

  • Move from audit to investigation
  • Shift from providing reasonable assurance (audit) to collecting evidence to build a case beyond a reasonable doubt (criminal investigation)
  • Examine evidence and look for the indicators
Speaker
Joe Morrissey, CRMA, CGAP

Director of Internal Audit
NYS Department of Agriculture and Markets

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Joe Morrissey joined the Department of Agriculture and Markets (Department) in 2015 as the Director of Internal Audit. In this capacity he is responsible for identifying and helping the Department prevent fraud, waste and abuse. He also provides independent, objective assurance and consultation services intended to help strengthen the Department’s ability to efficiently and effectively promote a viable agricultural industry, foster agricultural environmental stewardship, and safeguard our food supply. In his short tenure, Morrissey has coordinated with federal and state agencies on audits and fraud investigations, raised the control consciousness of the Department’s employees, and assisted divisions in refining their risk assessments resulting in improved business processes.

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4F Evolve Your Compliance Program with Advanced Data Analytics

Monday, 1:50-3:05 p.m.

SESSION FULL

Level: Advanced
Recommended Prerequisite: Working knowledge and experience with data analytics and how it can be the data is utilized
Field of Study: Auditing

Extracting insight and value from data can be challenging, but done well, it can provide a wealth of risk intelligence. Analytics can support risk assessment, provide early warning indicators concerning risk, and help organizations prioritize and focus their resources and efforts in a more meaningful, effective way. Visual analytics enable users to peer into varying views and slices of data, dynamically interrogate data, and investigate suspicious patterns and outliers. This session will discuss how data analytics can be used to identity and mitigate fraud and compliance risk as well as demonstrate the data analysis solutions some organizations use.

You Will Learn How To:

  • Use data analytics to identify and mitigate fraud and compliance risk
  • Implement a data analytics program using a step-by-step approach
  • Align with leading practices concerning the development and use of data analytics
Speaker
Tabitha Gaustad, CFE, CPA, CIA, CRMA

Director
KPMG LLP

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Tabitha Gaustad, a Director in KPMG’s Forensic practice, is a specialist in the anti-fraud, anti-corruption, and compliance and ethics space. She spends a significant portion of her time assisting clients with the development of compliance and monitoring programs, especially the design and build of data analytics capabilities. Gaustad has more than 20 years of experience providing clients with financial, economic, accounting and auditing services to clients in a wide variety of matters including corporate internal investigations and regulatory compliance.

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4G Modern Smartphones: Investigation Issues, Solutions and Methods

Monday, 1:50-3:05 p.m.

Level: Intermediate
Recommended Prerequisite: Understanding of the fundamentals for conducting an investigation
Field of Study: Computer Science

Smartphones are crucial to our lives, our businesses and our fraud examinations. If you have not dealt with them yet, you will. Being prepared is key, and learning the steps to take to produce the best possible results can save you hours of headache. This session will focus on a practical approach to data collection from smartphones and other devices using a case scenario that looks for potential evidence. You’ll learn methods that should be used when adding this capability to your team and walk away with an additional sample case to be explored independently with the provided tools.

You Will Learn How To:

  • Capture data from smart devices properly
  • Find primary and third-party data on a device
  • Start digital investigations teams or hire consultants
Speaker
Amber Schroader, PCME

CEO
Paraben Corporation

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Throughout the past two decades Amber Schroader has been a driving force for innovation in digital forensics. She has developed over two dozen software programs designed to recover digital data from mobile phones, computer hard drives, email and live monitoring services. She has taught and designed the established protocols for the seizure and processing of digital evidence that have been used by numerous organizations throughout the world. Schroader coined the concept of the “360-degree approach to digital forensics” as well as started the momentum and push to the “Forensics of Everything (FoE)” with her focus to unique problems in digital evidence and solutions. She has been a huge industry influence in pushing for a big-picture consideration of the digital evidence and the acquisition process and analysis techniques used.

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4H Fraud and Corruption Risk Governance in Africa

Monday, 1:50-3:05 p.m.

Level: Advanced
Recommended Prerequisite: Understanding of the components of corruption
Field of Study: Specialized Knowledge and Applications

Fraud auditing professionals need to be empowered in order to be more consistent and probing in sourcing fraud risk data, designing anti-fraud actions and procuring evidence during detection-focused auditing. This session will cover the addition of fraud and corruption risk governance frameworks into an institutional integrity-based corporate governance model. Key concepts will include discussions of institutional irresponsibility, resilience and leadership accountability, and integrated anti-fraud actions by the board of directors, management, auditors and other assurance providers.

You Will Learn How To:

  • Follow step-by-step guidance for advanced proactive detection-based fraud and corruption auditing
  • Secure buy-in on the importance of fraud risk governance and fraud auditing from directors and management
  • Differentiate between forensic evidence and audit evidence
Speaker
Peter Goss, ICFP, CFIP

Managing Director, Forensics
SizweNtsalubaGobodo (SNG) Audit, Advisory Forensics

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Peter Goss is a forensic investigator, forensic auditor and corporate governance specialist with more than 25 years of combined experience in the fields of forensic investigations, forensic auditing, anti-corruption solutions, fraud risk management and fraud prevention. He has led more than 1500 forensic, fraud and corruption investigation assignments. Prior to SizweNtsalubaGobodo, he was as a director/partner at a Big 4 audit firm where he developed and led fraud risk management, fraud prevention and anti-corruption solutions. Peter is a publisher and the author of the book: The Forensic Investigation Process: Step-by-step guide for conducting investigations, originally published in 2013 and re-printed in 2015.

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4I The Everyman's Guide to Fraud Prevention: When to Blow the Whistle

Monday, 1:50-3:05 p.m.

SESSION FULL

Level: Basic
Recommended Prerequisite: None
Field of Study: Behavioral Ethics

Sometimes, the person who discovers a massive fraud is neither the internal compliance officer nor an outside auditor, but one of the company’s foot soldiers. For those who make such discoveries, what analysis should they undertake to decide whether and how to correct the problem? This session, led by a successful FCA whistleblower, will discuss how a lone individual with potentially damaging information should balance the threat of personal risk versus corporate harm in deciding whether to come forward, and how to come forward once that decision is made.

You Will Learn How To:

  • Recognize the types of corporate practices that should raise a red flag
  • Correct harmful and/or illegal practices internally
  • Decide whether to blow the whistle
  • Take action once deciding to blow the whistle

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Chris Gobble

Former Whistleblower
ProtectUS Law PLLC

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When pharmaceutical sales representative Chris Gobble recognized that some of the off-label marketing and other practices didn’t seem right, he started to collect information, which he kept at home separate from his other work files. When he complained to his superior, he learned that his boss was the brother-in-law of one of the pharmaceutical representatives that encouraged the off-label marketing and kickbacks mentioned above, and his concerns were ignored. Eventually, Gobble was terminated. The day he was fired, people from his company came to his house to repossess company property, including files and his company car. Fortunately, he had saved his evidence separately from his other company files.

At this point, Gobble thought his case was only for wrongful termination and he sought out an employment attorney. He eventually won his wrongful termination case but more importantly, his attorney recognized that there was also a qui tam (FCA) case and helped him find a qui tam attorney, who prepared and filed the case. The U.S. Government eventually reached a settlement with Forest Laboratories in the amount of $313 million dollars. Gobble’s case was the largest in the history of the state of Virginia.

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4J Writing Effective Investigation Reports

Monday, 1:50-3:05 p.m.

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

An effective investigation report should identify the true facts in a way that allows management to respond appropriately. It should also provide appropriate recommendations to improve internal controls and operations. Poorly written reports do not provide much value and may actually increase the organization's legal exposure by becoming little more than a liability roadmap. Learn the concepts and elements of an effective report by focusing on content, evaluation of evidence, assessing credibility and framing the findings properly. This session will go beyond the mechanics of writing and explore how the report can be prepared in a way that effectively serves the organization while showing that the investigator has provided value.

You Will Learn How To:

  • Decide what to include in your report, why you want to include it and how to include it
  • Understand some of the practical ways to assess witness credibility without injecting yourself into the investigation
  • Frame investigation findings in a way that does not create liability for your organization
  • Avoid common pitfalls in investigation writing
Speaker
Meric Bloch, J.D., CFE, CCEP-F, PCI

Principal
Winter Compliance LLC

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Meric Bloch has conducted more than 400 internal investigations of fraud and serious workplace misconduct. He developed the “Winter Method” for workplace investigations, a comprehensive methodology for investigating misconduct. The Winter Method considers the range of stakeholder interests when planning the investigations and emphasizes both a reactive and proactive strategy when examining the causes of misconduct and similar unacceptable business risks. Bloch also has extensive professional experience counseling business executives on the legal and business issues arising from investigations. Bloch has published numerous articles on investigation topics and is the author of two books on investigations: An Insider’s Guide to Workplace Investigations and The First Information Is Almost Always Wrong.

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4K Securities Fraud: Overview and Case Studies

Monday, 1:50-3:05 p.m.

Level: Intermediate
Recommended Prerequisite: Some knowledge of the laws regulating securities
Field of Study: Specialized Knowledge and Applications

The sale of securities is highly regulated both by federal and state laws, yet securities fraud is surprisingly common. Fraudsters prey on victims through alternative investments, often offering enticing interest rates and promises that seem too good to be true. This session will provide a brief overview of securities laws including registration requirements, exemptions, definitions of securities and discussion regarding various securities fraud laws. It will demonstrate practical application of the laws through two case studies: one prosecuted federally and one prosecuted at the state level. The session will end by providing resources for securities fraud and useful contact information for anyone who may encounter securities fraud.

You Will Learn How To:

  • Know which securities laws are in place on state and federal levels
  • Understand the definition of a security (including the Howey test) and the definition of securities fraud
  • Apply securities laws to investigations through case study
  • Draw from a list of resources to use when confronted with a potential securities case
Speaker
Anne Layne, CFE, CPA, CFF

Senior Manager
McHard Accounting Consulting LLC

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Anne M. Layne is a Senior Manager at McHard Accounting Consulting LLC, a firm exclusively practicing forensic and investigative accounting. She has more than 10 years of experience in accounting, with the last 5 years focused on forensic accounting and litigation support. Her experience includes work as a forensic accountant for the New Mexico Securities Division, where she performed investigations related to accusations of securities fraud at the local, state and federal levels. She has testified in both state and federal jurisdictions.

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4L Why Let the Truth Get In the Way: How Our Implicit Biases Affect Investigations

Monday, 1:50-3:05 p.m.

SESSION FULL

Level: Advanced
Recommended Prerequisite: Working knowledge and experience in the audit process and its relationship to fraud examination
Field of Study: Specialized Knowledge and Applications

Are you able to maintain an objective point of view when conducting your investigations? If you answered in the affirmative, you have just made yourself even more susceptible to your implicit biases, those subconscious views held about the world and everything in it. Learning how to mitigate the influences of implicit biases will ensure that you remain as objective as possible when conducting investigations and reporting your findings. In this session, you will learn about implicit biases, how they affect investigations and how best to minimize their effects on you.

You Will Learn How To:

  • Explain the effects of implicit bias on investigations
  • Self-assess to determine each participant’s implicit biases
  • Compare and contrast implicit and explicit biases
  • Develop methods to mitigate the impact of implicit biases on investigations
  • Create methods to lessen the chance of obtaining a false confession

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Bret Hood, CFE

Supervisory Special Agent
Federal Bureau of Investigation

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Supervisory Special Agent (SA) Bret Hood is a 25-year veteran of the FBI. In his time with the FBI, he has been able to work significant and high-profile white-collar, money laundering, public corruption, counterterrorism and organized crime cases. For the last 15 years, Hood has been a master instructor for the FBI. In 2012, he accepted a position to serve as an adjunct professor for the University of Virginia teaching leadership courses to law enforcement executives who attend the FBI National Academy and has developed a number of interactive courses based on the latest adult learning methodologies.

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4M Everyday Analytics: Simple Approaches for Analytical Evaluations

Monday, 1:50-3:05 p.m.

SESSION FULL

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

While we are all expected to have a basic level of understanding with data analytics, only a select handful take the steps needed to learn the applications and processes to actually perform data analytics in their fraud and audit evaluations. Often this is due to a perceived complexity in data extraction, data preparation, and tools used for analysis. This session will help auditors and fraud examiners bridge the gap between data analytic theory and application. It will discuss real-world application of using data analytics to save time, improve efficiency, reduce risk exposure, add value, motivate team members, comply with best practices, detect potential fraud and create new opportunities.

You Will Learn How To:

  • Perform simplified analytic routines that can be used by anyone with an understanding of data analytics
  • Review real world cases with data driven examples using simple data analytic tools
  • Understand best practices for using data analytics by everyone on every evaluation
Speaker
Toby DeRoche

TeamMate Market Development Consultant
Wolters Kluwer

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Toby DeRoche is a Certified Internal Auditor who holds an MBA with an Internal Audit specialization from Louisiana State University. He is also certified in Control Self-Assessment, Risk Management Assurance and is a Certified Internal Control Auditor. DeRoche is skilled in the identification and documentation of weaknesses that result in heightened business risk, while recommending solutions to such situations.

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5A Facilitators of Corruption

Monday, 3:35-4:50 p.m.

Level: Advanced
Recommended Prerequisite: Experience and understanding of the components making up a corrupt act and familiarity with the anti-corruption statues like FCPA and the UK Bribery Act
Field of Study: Specialized Knowledge and Applications

Why do so many large-scale international fraud, corruption and crime cases involve shell companies? More importantly, how do these fraudsters build such intricate networks of bogus and sham corporations? The answers lie in the profession and skill craft of nominee directors and incorporators, and this interactive session will highlight some of the most prolific of them operating internationally. This session will also highlight large-scale fraud and corruption cases in which suspected shell companies are linked to directors and what your organization can do to minimize international fraud and corruption risks.

You Will Learn How To:

  • Link suspected shell companies to nominee directors in recent large-scale fraud and corruption cases
  • Recognize the risks that these individuals and their companies pose to organizations
  • Minimize international fraud and corruption risks
Speaker
Ryan Hubbs, CFE, CIA, CCEP, CCSA

Senior Manager - Fraud Investigations and Dispute Services
EY

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Ryan C. Hubbs has more than fourteen years of experience managing corporate investigations, forensic audits and compliance initiatives. He has conducted hundreds of sensitive internal engagements concerning fraud, corruption, contracts, vendors and suppliers, and employee-related issues. Hubbs also has extensive experience with organization-wide anti-fraud programs and measures, corporate investigation programs and protocols, and ethics and compliance programs. Hubbs also previously served thirteen years as a commissioned law enforcement officer in both Louisiana and Texas.

Hubbs is also active in education, training and research. He is a member of the ACFE faculty where he co-presents the CFE Exam Review Course and several two-day seminars. He has published articles in both Fraud Magazine and Security Management Magazine. He was the recipient of the 2015 ACFE James R. Baker speaker of the year award as well as the 2013 ACFE Hubbard Award for having the most recognized article in Fraud Magazine.

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5B Nowhere to Run, Nowhere to Hide

Monday, 3:35-4:50 p.m.

Level: Intermediate
Recommended Prerequisite: Familiarity with the Yates Memo and how it will impact corporate white-collar prosecutions
Field of Study: Business Law

Under the Yates Memo, the U.S. Department of Justice must prosecute individuals involved in a corporate fraud scheme, regardless of the payment of a fine or penalty by the corporation. The corporation must also cooperate and identify all individuals involved in the corporate fraud, and cannot grant immunity to any individual due to the corporation’s settlement of its liability. Using real-world examples, this session will provide meaningful information on scenarios likely encountered by fraud examiners, for both corporate and individual wrongdoing in violation of federal statutes.

You Will Learn How To:

  • Be aware of the diverse and wide-ranging enforcement statutes
  • Prepare for scenarios you may encounter
Speaker
William Killian

Shareholder
Polsinelli

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With a keen eye toward helping clients achieve their business goals, Bill Killian's strengths lie in his ability to assemble the intricate components that encompass complex corporate defense strategies. Killian understands that clients seek practical and business-centric legal advice when crafting plans to meet their objectives. He is a trial lawyer and litigator who recently served as the United States Attorney for the Eastern District of Tennessee subsequent to a substantial civil and criminal trial practice. He utilizes this unique perspective to effectively advise clients and guide them toward outcomes that strategically align to their goals. Prior to becoming United States Attorney, Killian was a certified civil and criminal trial lawyer from 1995 to 2010. He has personally negotiated and mediated several of the largest civil and criminal financial settlements in the history of his district. He has an unwavering commitment to the firm's clients to provide them with complete representation in order to satisfy their needs.

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5C Body Language: I See What You're Saying!

Monday, 3:35-4:50 p.m.

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

Body language has no alphabet, no punctuation, no text, no grammar, and yet it is the one language that is spoken and understood by every human being regardless of age or national origin. This session will introduce you to the science of body language and describe how it can be used in conjunction with other nonverbal communication. You will gain an understanding of human behavior that can be used in every aspect of your personal and professional life. The session will share many real-life examples from the speaker's 25+ year career as an FBI Special Agent.

You Will Learn How To:

  • Read body language
  • Transmit body language
  • Use body language in personal and professional settings
Speaker
Gregory A. Coleman

Founder & CEO, Coleman Worldwide Advisors
Special Agent (Retired), Federal Bureau of Investigation

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Gregory Coleman is the FBI Special Agent responsible for the criminal investigation of Jordan Belfort. Belfort’s rise to power and subsequent arrest and conviction were chronicled in the movie, The Wolf of Wall Street. Coleman is a frequent keynote speaker and guest lecturer on The Wolf of Wall Street investigation as well as topics including international money laundering, risks associated with Bitcoin, and body language and statement analysis. Coleman has spoken to audiences in 14 countries and has significant experience giving presentations utilizing simultaneous translation.

Coleman retired from the FBI with more than 25 years of experience investigating financial crimes and money laundering. Coleman Worldwide Advisors offers anti-money laundering (AML)/Bank Secrecy Act (BSA) training and consulting services to the financial community and other firms subject to anti-money laundering regulations.

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5D Social Media Surveillance

Monday, 3:35-4:50 p.m.

Level: Intermediate
Recommended Prerequisite: Understanding of social media and the basic use of search tools
Field of Study: Specialized Knowledge and Applications

Social media sites, such as Facebook, YouTube, Twitter, Instagram and Pinterest, represent approximately one-fifth of all Internet traffic. In this session, a seasoned investigator will show you how to effectively use online resources to conduct virtual surveillance. Learn about open source intelligence (OSINT); accessing and preserving these mediums legally; geo-tagging and geo-mapping as they provide some interesting insight; and a few tips, tricks and tools you can use along the way.

You Will Learn How To:

  • Identify current social media trends and resources
  • Access social media safely and ethically
  • Explore geo-tagging and mapping using available metadata
  • Establish best practices for digital media collection and preservation
Speaker
Keith Elliott

VP Operations & Business Development
Reed Research Limited

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Keith Elliott has been a Licensed Private Investigator in varying capacities for more than 24 years. He has extensive experience with property-casualty, criminal, life, health and disability insurance investigations across Canada and internationally. He has presented evidence and testified in precedent setting cases at the Supreme Court of Ontario and Financial Services Commission of Ontario.

In addition to overseeing the daily operations and company’s development, Elliott is the primary point of contact for many clients. He is regularly asked to provide in-house training to various insurance company staff on the function and use of investigations, surveillance and social media surveillance for insurance purposes.

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5E Overcoming the Barriers of Being the Auditor in a Fraud Examination

Monday, 3:35-4:50 p.m.

Level: Intermediate
Recommended Prerequisite: An understanding of the audit process and its relationship to fraud examination
Field of Study: Auditing

If your job title includes auditor or investigator, you’re likely wearing an invisible scarlet letter A and you don't even know it. As internal and external auditors and investigators, the people you interact with often have information pertinent to your work. However, with auditor or investigator next to your name, you are often perceived as unapproachable. Seek to understand this myth, common behaviors exhibited by auditors and auditees, and learn how simple and easy-to-use rapport-building steps can break through the barrier and increase your audit and interviewing effectiveness.

You Will Learn How To:

  • Avoid common mistakes made by auditors and investigators during onsite work
  • Build rapport to break through barriers
  • Increase your audit and interviewing effectiveness
Speaker
Tiffany Couch, CFE, CPA, CFF

Principal
Acuity Forensics

View Bio

Tiffany Couch, founder of Acuity Group PLLC, has more than 18 years of experience in the field of accounting, with the last 11 years focused completely on forensic accounting-related engagements. Her expertise is in matters involving fraud investigation, forensic accounting, contract and regulatory compliance, internal control risk assessment and complex litigation. Her professional background and experience includes audit, tax and consulting work for government entities and privately-held businesses in a range of industries.

Couch has provided expertise as a source to the New York Times, NPR, Wall Street Journal and First Business News and is a regular contributor to Fraud Magazine. She is the winner of the 2014 James R. Baker Speaker of the Year, presented by the ACFE to honor an individual who has demonstrated the true spirit of leadership in communication, presentation and quality instruction. She serves as Vice Chair on the ACFE’s Board of Regents and is also a faculty member.

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5F Aligning Data Analytics with COSO's 2016 Guidance on Fraud Risk Management

Monday, 3:35-4:50 p.m.

Level: Intermediate
Recommended Prerequisite: Familiarity with data analytics, COSO and the components of assessing fraud risks
Field of Study: Auditing

In early 2016, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the ACFE issued the Fraud Risk Management Guide as a supplement to COSO's Internal Control Integrated Framework (2013 Framework), which included the consideration of fraud risks. A key component set forth in the Fraud Risk Management Guide was the use of forensic data analytics and how it can be applied to assist with fraud risk assessments, prevention and detection as well as investigation and corrective actions. In this session, you will hear from one of the co-authors of this guidance and learn specific data analytics use cases, governance frameworks and analytics techniques that were presented in the COSO guidance.

You Will Learn How To:

  • Understand the new 2016 COSO Fraud Risk Management Guide sections and how data analytics can play a role in each component
  • Use predictive modeling, text analytics and statistical techniques for fraud risk assessment, prevention, detection and investigations
  • Adopt practical governance and methodology frameworks for effective deployment
Speaker
Vincent M. Walden, CFE, CPA, CITP

Partner
EY, Fraud Investigation and Dispute Services

View Bio

Vincent Walden is a Partner at EY specializing in forensic technology, business intelligence and fraud detection analytics. He leads a national team of skilled forensic technology and data mining professionals. With a focus on anti-fraud analytics, forensic data mining, third-party due diligence and electronic discovery services, he has more than 17 years of experience handling the information management, forensic analysis and electronic discovery needs for large scale, complex litigations, investigations and proactive anti-fraud and compliance programs. He has been featured in many publications including Fraud Magazine, Internal Auditor Magazine, Compliance Week, Forbes, The Economist, The FCPA Report, ABC News Online, CNBC, Tech Data, and other leading publications.

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5G Shining a Light on the Dark Web

Monday, 3:35-4:50 p.m.

Level: Intermediate
Recommended Prerequisite: Familiarity with the concept of the underground Internet
Field of Study: Computer Science

The Dark Web has made it to the mainstream in TV shows like CSI Cyber and NCIS, but it is far from fiction. While the Internet breaks down borders and makes the planet a smaller place, it also enables criminals to reach victims while relaxing on the couch, often on the other side of the world. In some countries, the activity might not even be illegal and criminals enjoy little risk of getting caught or facing the consequences. This session will reveal the underground Internet commonly referred to as the Dark Web. This elusive area of the Web offers almost anything a criminal can ask for. From storefronts that sell illegal items to chat rooms with almost full anonymity—it’s a criminal’s paradise. Learn what lurks in the Dark Web and how can it be helpful to your investigations.

You Will Learn How To:

  • Investigate cybercrimes and intellectual property theft
  • Identify if you, your customers or your organization have been compromised
  • Recognize the latest trends and techniques that cyber thieves are using
Speaker
Cary Moore, CFE, CISSP

Associate Partner
IBM 

View Bio

Cary Moore is a cybersecurity, enterprise forensics and technical surveillance countermeasures professional with more than 14 years of specialized experience, of which seven were in Federal Law Enforcement. Focusing on counterintelligence and counterespionage, he brings a unique perspective to insider threats and protecting some of the most sensitive data. Formerly the Technical Director of Cybersecurity at Guidance Software, makers of EnCase Enterprise Forensic Software, he currently holds the role of SVP, Cyber Intelligence and Emerging Threats Manager at one of the country’s largest financial institutions.

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5H How to Enhance Your Financial Institution’s AML Training Program

Monday, 3:35-4:50 p.m.

Level: Advanced
Recommended Prerequisite: An understanding of money laundering techniques
Field of Study: Specialized Knowledge and Applications

Anti-money laundering (AML) training is not only essential to the vitality of an AML program, but is its own separate, legislatively-mandated requirement under the U.S. Patriot Act. In the recent sweep of enforcement actions against financial institutions where the credibility of AML-based decisions was called into question, training has either been implicitly or directly identified as a root cause of those decision failures. One key avenue in getting to a strong AML program is to have a well-tailored and robust AML training. This session will outline best practices for generating or remediating an AML training program in order to have it be manageable, auditable and effective. The session will highlight key requirements from relevant regulatory sources, as well as benchmarks for adult education.

You Will Learn How To:

  • Design or enhance the framework of an AML learning program
  • Adopt best practices for developing and deploying content
  • Apply key points of Malcolm Knowles's adult learning theory to the AML context
Speaker
Michael Schidlow, CAMS

Senior Manager
HSBC Bank USA

View Bio

Michael Schidlow is an accomplished investigator, professor of criminal justice and licensed attorney. In his role as the Head of Financial Crime Compliance and Emerging Risk Audit Development at HSBC, Schidlow directs the financial crime compliance training program for the global internal audit function. Under his leadership, Schidlow spearheaded the development of an exemplary financial crime compliance Bootcamp course, which has been delivered across the entire HSBC global footprint. Schidlow previously served as the U.S.’s foremost investigator for Bank of America’s Global Financial Crimes Compliance division, specializing in high-profile client compromises, high net-worth investigations, complex fraud cases and insider abuse allegations.

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5I Sustaining an Ethical Culture: It’s Not Always Black and White

Monday, 3:35-4:50 p.m.

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

Most companies want to do the right thing when it comes to ethics. It seems that it should be as easy as telling everyone in the organization to “always do the right thing.” However, building an ethical culture is not that simple. The reality is that organizations are made up of people who have different experiences, biases and views that shape their thinking. It’s an ongoing dynamic challenge to keep each individual’s values completely in line with the company’s values. This session will explore the dynamics of building and sustaining an ethical culture, especially in an environment where everything cannot always be black and white.

You Will Learn How To:

  • Understand why it is so hard to build and sustain an ethical culture
  • Explore cases where ethics, culture and behavior evolved into shades of gray
  • Build or reinvigorate your company’s approach to sustaining an ethical culture

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Bethmara Kessler, CFE, CISA

Chief Audit Executive
Campbell Soup Company

View Bio

Bethmara Kessler is the Chief Audit Executive at the Campbell Soup Company and is on the ACFE Faculty and Advisory Council. Prior to joining Campbell’s, Kessler served as the CAE and Co-Chief Compliance Officer at Warner Music Group. Her extensive experience includes leadership roles in audit, compliance, risk management, corporate investigations, business process improvement and IT in a range of businesses including The Fraud and Risk Advisory Group, L Brands, EMI Group, Avon Products, Nabisco and Ernst & Young.

Kessler is a passionate fraud fighter and frequently speaks on a variety of topics related to fraud prevention and detection, investigations, auditing, compliance, and risk. She is a contributing author to the ACFE’s Fraud Examiners Manual and Fraud Casebook: Lessons From the Bad Side of Business as well as several articles that have appeared in Internal Auditor Magazine, The Journal of Accountancy, and other specialty publications.

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5J Internal Audit and Fraud Departments: Working Together

Monday, 3:35-4:50 p.m.

Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of internal audit processes and fraud examinations.
Field of Study: Auditing

Internal auditors and fraud investigators have skills that overlap, but they also possess distinct skills that complement each other. Bringing the two together at the right time can enhance the effectiveness of a fraud investigation as each can take ownership of the parts of an investigation where they are the most skilled. Using the MGM Resorts International Internal Audit and Fraud Departments as a case study, this session will discuss the successful working relationship between an organization's internal audit and fraud investigation departments. It will delve into the department's respective responsibilities and where the two work together as one.

You Will Learn How To:

  • Understand the different disciplines and their respective skillsets
  • Enhance the effectiveness and timeliness of fraud investigations through smart collaboration
  • Put aside the desire for investigation ownership and share responsibilities and outcomes
Speaker
Robert Rudloff, CFE, CIA, CRMA

Senior Vice President, Internal Audit
MGM Resorts International

View Bio

Based in Las Vegas, Bob Rudloff is a 30-year veteran of the gaming industry. Currently he is responsible for directing the company-wide internal audit program at all owned and operated properties. Prior to joining MGM Resorts International, Rudloff was Director of Internal Audit Services with PricewaterhouseCoopers. Rudloff is a recognized leader in the internal auditing profession, having held positions of leadership within the Institute of Internal Auditors at the local and international level for more than 20 years.

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5K Managing Client Emotions: The Softer Side of Fraud Examinations

Monday, 3:35-4:50 p.m.

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

When conducting fraud engagements, interactions with individuals will be unavoidable. A wide range of emotions can be encountered when fraud is involved, and how you react to those emotions will play a large part in the successful resolution of the matter. Knowing how to recognize and address an individual’s emotional state can prove invaluable in developing rapport with the victim as well as interviewees, and will lead to a more successful resolution of the matter. From listening and providing advice, through rescheduling to avoid hostility, the value of addressing an individual’s emotions cannot be undervalued in any investigation. This session will examine the fine line between sympathizing and empathizing, and you will learn to observe and listen, assess an individual’s emotional state, and modify your approach to consider the emotional state.

You Will Learn How To:

  • Acknowledge that conducting fraud examinations includes dealing with client emotions
  • Recognize that clients include victims, suspects, witnesses and everyone else involved
  • Distinguish between sympathetic and empathetic
  • Identify various emotions a fraud examiner could encounter
  • Plan strategies to address different client emotions
Speaker
Stephen Pedneault, CFE, CPA, CFF

Owner
Forensic Accounting Services, LLC

View Bio

Stephen Pedneault’s technical expertise and intuitive investigative awareness have garnered him the respect of the legal, accounting and law enforcement communities. Through his investigative work, Pedneault has examined frauds ranging from a few thousand dollars to millions. His expertise also lies in preventing and investigating embezzlements and financial statement frauds, evaluating financial disclosures in matrimonial and probate concerns, as well as other types of forensic accounting matters. He has written three books: Fraud 101, Anatomy of a Fraud Investigation, and Preventing and Detecting Employee Theft and Embezzlement, A Practical Guide and is often referenced and quoted in articles appearing locally, regionally and nationally.

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5L Strategic CFEs: Taking Your Skillset to the Executive Level 

Monday, 3:35-4:50 p.m.

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

As the ACFE passes its first quarter-century, the profession is maturing and its practitioners are climbing into the executive ranks. This session is aimed at experienced Certified Fraud Examiners (CFEs) who are senior members of their organization. This session bypasses all of the basics of fraud examination, and the fundamentals of building your skillset, to focus on the strategic applications and leveraging your expertise when working with C-Suite executives.

You Will Learn How To:

  • Become the C-Suite CFE
  • Leverage fraud examination skills within a cross-functional environment
  • Embed the CFE mindset in transnational business operations
  • Turn your skillset into an organizational value driver
  • Enjoy your work by expanding your role
Speaker
Jonathan E. Turner, CFE, CII

Senior Director, Corporate Compliance
Wright Medical Technology

View Bio

Jonathan Turner is an expert in the investigation and documentation of financial fraud and computer crime matters. He concentrates on the prevention, detection and resolution of financial fraud schemes, and specializes in commercial crime and fidelity bond claims. Working with Fortune 500 and other leading companies, his efforts have led to numerous multi-million dollar recoveries from fraud losses. He has been retained to provide expert testimony regarding fraud on behalf of governmental, public and private organizations for matters before U.S. state, federal and bankruptcy courts, as well as international courts.

Seen on ABC News and CNN, Turner is a commentator on fraud-related topics, including financial fraud schemes, employee fraud issues and complex fraud schemes, for the industry as well the national media. He has written and contributed to more than three dozen articles for professional publications of the risk management, security, investigation and claims industries.

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5M How to Automate Your Workflow and Data Analytics

Monday, 3:35-4:50 p.m.

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

Evidentiary data collecting for court cases often requires long hours and meticulous, manual data-entry work that involves large sets of data, numerous accounts and fast movements of money. The latest power tool in advanced character recognition, ScanWriter, handles cases and delivers smart data with high volumes of bank transactions such as money laundering, tax fraud and white-collar crime. In this session you will learn how to present evidence of actionable information to the court with a paperless audit trail that allows you to review and provide the source electronic evidence for each suspicious transaction..

You Will Learn How To:

  • Improve your data acquisition effectiveness and streamline your document workflow
  • Perform data analytics on the usable intelligent information with confidence
  • Integrate document management solutions to enhance your organization’s audit trail
Speaker
Benjamin Chou

President
Personable, Inc.

View Bio

Benjamin Chou has more than 27 years of experience in the computer information industry and has significant experience with executive management positions. He has served as a systems developer, engineering manager, director, vice president of engineering and CEO of several leading hardware and software companies including Hewlett Packard, Convergent Technologies, WYSE Technology, NuTek Computers and Kingston Technology.

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7A Facilitators of Corruption

Tuesday, 10:15-11:30 a.m.

Level: Advanced
Recommended Prerequisite: Experience and understanding of the components making up a corrupt act and familiarity with the anti-corruption statues like FCPA and the UK Bribery Act
Field of Study: Specialized Knowledge and Applications

Why do so many large-scale international fraud, corruption and crime cases involve shell companies? More importantly, how do these fraudsters build such intricate networks of bogus and sham corporations? The answers lie in the profession and skill craft of nominee directors and incorporators, and this interactive session will highlight some of the most prolific of them operating internationally. This session will also highlight large-scale fraud and corruption cases in which suspected shell companies are linked to directors and what your organization can do to minimize international fraud and corruption risks.

You Will Learn How To:

  • Link suspected shell companies to nominee directors in recent large-scale fraud and corruption cases
  • Recognize the risks that these individuals and their companies pose to organizations
  • Minimize international fraud and corruption risks
Speaker
Ryan Hubbs, CFE, CIA, CCEP, CCSA

Senior Manager - Fraud Investigations and Dispute Services
EY

View Bio

Ryan C. Hubbs has more than fourteen years of experience managing corporate investigations, forensic audits and compliance initiatives. He has conducted hundreds of sensitive internal engagements concerning fraud, corruption, contracts, vendors and suppliers, and employee-related issues. Hubbs also has extensive experience with organization-wide anti-fraud programs and measures, corporate investigation programs and protocols, and ethics and compliance programs. Hubbs also previously served thirteen years as a commissioned law enforcement officer in both Louisiana and Texas.

Hubbs is also active in education, training and research. He is a member of the ACFE faculty where he co-presents the CFE Exam Review Course and several two-day seminars. He has published articles in both Fraud Magazine and Security Management Magazine. He was the recipient of the 2015 ACFE James R. Baker speaker of the year award as well as the 2013 ACFE Hubbard Award for having the most recognized article in Fraud Magazine.

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7B Nowhere to Run, Nowhere to Hide

Tuesday, 10:15-11:30 a.m.

Level: Intermediate
Recommended Prerequisite: Familiarity with the Yates Memo and how it will impact corporate white-collar prosecutions
Field of Study: Business Law

Under the Yates Memo, the U.S. Department of Justice must prosecute individuals involved in a corporate fraud scheme, regardless of the payment of a fine or penalty by the corporation. The corporation must also cooperate and identify all individuals involved in the corporate fraud, and cannot grant immunity to any individual due to the corporation’s settlement of its liability. Using real-world examples, this session will provide meaningful information on scenarios likely encountered by fraud examiners, for both corporate and individual wrongdoing in violation of federal statutes.

You Will Learn How To:

  • Be aware of the diverse and wide-ranging enforcement statutes
  • Prepare for scenarios you may encounter
Speaker
William Killian

Shareholder
Polsinelli

View Bio

With a keen eye toward helping clients achieve their business goals, Bill Killian's strengths lie in his ability to assemble the intricate components that encompass complex corporate defense strategies. Killian understands that clients seek practical and business-centric legal advice when crafting plans to meet their objectives. He is a trial lawyer and litigator who recently served as the United States Attorney for the Eastern District of Tennessee subsequent to a substantial civil and criminal trial practice. He utilizes this unique perspective to effectively advise clients and guide them toward outcomes that strategically align to their goals. Prior to becoming United States Attorney, Killian was a certified civil and criminal trial lawyer from 1995 to 2010. He has personally negotiated and mediated several of the largest civil and criminal financial settlements in the history of his district. He has an unwavering commitment to the firm's clients to provide them with complete representation in order to satisfy their needs.

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7C Body Language: I See What You're Saying!

Tuesday, 10:15-11:30 a.m.

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

Body language has no alphabet, no punctuation, no text, no grammar, and yet it is the one language that is spoken and understood by every human being regardless of age or national origin. This session will introduce you to the science of body language and describe how it can be used in conjunction with other nonverbal communication. You will gain an understanding of human behavior that can be used in every aspect of your personal and professional life. The session will share many real-life examples from the speaker's 25+ year career as an FBI Special Agent.

You Will Learn How To:

  • Read body language
  • Transmit body language
  • Use body language in personal and professional settings
Speaker
Gregory A. Coleman

Founder & CEO, Coleman Worldwide Advisors
Special Agent (Retired), Federal Bureau of Investigation

View Bio

Gregory Coleman is the FBI Special Agent responsible for the criminal investigation of Jordan Belfort. Belfort’s rise to power and subsequent arrest and conviction were chronicled in the movie, The Wolf of Wall Street. Coleman is a frequent keynote speaker and guest lecturer on The Wolf of Wall Street investigation as well as topics including international money laundering, risks associated with Bitcoin, and body language and statement analysis. Coleman has spoken to audiences in 14 countries and has significant experience giving presentations utilizing simultaneous translation.

Coleman retired from the FBI with more than 25 years of experience investigating financial crimes and money laundering. Coleman Worldwide Advisors offers anti-money laundering (AML)/Bank Secrecy Act (BSA) training and consulting services to the financial community and other firms subject to anti-money laundering regulations.

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7D Social Media Surveillance

Tuesday, 10:15-11:30 a.m.

Level: Intermediate
Recommended Prerequisite: Understanding of social media and the basic use of search tools
Field of Study: Specialized Knowledge and Applications

Social media sites, such as Facebook, YouTube, Twitter, Instagram and Pinterest, represent approximately one-fifth of all Internet traffic. In this session, a seasoned investigator will show you how to effectively use online resources to conduct virtual surveillance. Learn about open source intelligence (OSINT); accessing and preserving these mediums legally; geo-tagging and geo-mapping as they provide some interesting insight; and a few tips, tricks and tools you can use along the way.

You Will Learn How To:

  • Identify current social media trends and resources
  • Access social media safely and ethically
  • Explore geo-tagging and mapping using available metadata
  • Establish best practices for digital media collection and preservation
Speaker
Keith Elliott

VP Operations & Business Development
Reed Research Limited

View Bio

Keith Elliott has been a Licensed Private Investigator in varying capacities for more than 24 years. He has extensive experience with property-casualty, criminal, life, health and disability insurance investigations across Canada and internationally. He has presented evidence and testified in precedent setting cases at the Supreme Court of Ontario and Financial Services Commission of Ontario.

In addition to overseeing the daily operations and company’s development, Elliott is the primary point of contact for many clients. He is regularly asked to provide in-house training to various insurance company staff on the function and use of investigations, surveillance and social media surveillance for insurance purposes.

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7E Overcoming the Barriers of Being the Auditor in a Fraud Examination

Tuesday, 10:15-11:30 a.m.

Level: Intermediate
Recommended Prerequisite: An understanding of the audit process and its relationship to fraud examination
Field of Study: Auditing

If your job title includes auditor or investigator, you’re likely wearing an invisible scarlet letter A and you don't even know it. As internal and external auditors and investigators, the people you interact with often have information pertinent to your work. However, with auditor or investigator next to your name, you are often perceived as unapproachable. Seek to understand this myth, common behaviors exhibited by auditors and auditees, and learn how simple and easy-to-use rapport-building steps can break through the barrier and increase your audit and interviewing effectiveness.

You Will Learn How To:

  • Avoid common mistakes made by auditors and investigators during onsite work
  • Build rapport to break through barriers
  • Increase your audit and interviewing effectiveness
Speaker
Tiffany Couch, CFE, CPA, CFF

Principal
Acuity Forensics

View Bio

Tiffany Couch, founder of Acuity Group PLLC, has more than 18 years of experience in the field of accounting, with the last 11 years focused completely on forensic accounting-related engagements. Her expertise is in matters involving fraud investigation, forensic accounting, contract and regulatory compliance, internal control risk assessment and complex litigation. Her professional background and experience includes audit, tax and consulting work for government entities and privately-held businesses in a range of industries.

Couch has provided expertise as a source to the New York Times, NPR, Wall Street Journal and First Business News and is a regular contributor to Fraud Magazine. She is the winner of the 2014 James R. Baker Speaker of the Year, presented by the ACFE to honor an individual who has demonstrated the true spirit of leadership in communication, presentation and quality instruction. She serves as Vice Chair on the ACFE’s Board of Regents and is also a faculty member.

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7F Aligning Data Analytics with COSO's 2016 Guidance on Fraud Risk Management

Tuesday, 10:15-11:30 a.m.

Level: Intermediate
Recommended Prerequisite: Familiarity with data analytics, COSO and the components of assessing fraud risks
Field of Study: Auditing

In early 2016, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and the ACFE issued the Fraud Risk Management Guide as a supplement to COSO's Internal Control Integrated Framework (2013 Framework), which included the consideration of fraud risks. A key component set forth in the Fraud Risk Management Guide was the use of forensic data analytics and how it can be applied to assist with fraud risk assessments, prevention and detection as well as investigation and corrective actions. In this session, you will hear from one of the co-authors of this guidance and learn specific data analytics use cases, governance frameworks and analytics techniques that were presented in the COSO guidance.

You Will Learn How To:

  • Understand the new 2016 COSO Fraud Risk Management Guide sections and how data analytics can play a role in each component
  • Use predictive modeling, text analytics and statistical techniques for fraud risk assessment, prevention, detection and investigations
  • Adopt practical governance and methodology frameworks for effective deployment
Speaker
Vincent M. Walden, CFE, CPA, CITP

Partner
EY, Fraud Investigation and Dispute Services

View Bio

Vincent Walden is a Partner at EY specializing in forensic technology, business intelligence and fraud detection analytics. He leads a national team of skilled forensic technology and data mining professionals. With a focus on anti-fraud analytics, forensic data mining, third-party due diligence and electronic discovery services, he has more than 17 years of experience handling the information management, forensic analysis and electronic discovery needs for large scale, complex litigations, investigations and proactive anti-fraud and compliance programs. He has been featured in many publications including Fraud Magazine, Internal Auditor Magazine, Compliance Week, Forbes, The Economist, The FCPA Report, ABC News Online, CNBC, Tech Data, and other leading publications.

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7G Shining a Light on the Dark Web

Tuesday, 10:15-11:30 a.m.

Level: Intermediate
Recommended Prerequisite: Familiarity with the concept of the underground Internet
Field of Study: Computer Science

The Dark Web has made it to the mainstream in TV shows like CSI Cyber and NCIS, but it is far from fiction. While the Internet breaks down borders and makes the planet a smaller place, it also enables criminals to reach victims while relaxing on the couch, often on the other side of the world. In some countries, the activity might not even be illegal and criminals enjoy little risk of getting caught or facing the consequences. This session will reveal the underground Internet commonly referred to as the Dark Web. This elusive area of the Web offers almost anything a criminal can ask for. From storefronts that sell illegal items to chat rooms with almost full anonymity—it’s a criminal’s paradise. Learn what lurks in the Dark Web and how can it be helpful to your investigations.

You Will Learn How To:

  • Investigate cybercrimes and intellectual property theft
  • Identify if you, your customers or your organization have been compromised
  • Recognize the latest trends and techniques that cyber thieves are using
Speaker
Cary Moore, CFE, CISSP

Associate Partner
IBM 

View Bio

Cary Moore is a cybersecurity, enterprise forensics and technical surveillance countermeasures professional with more than 14 years of specialized experience, of which seven were in Federal Law Enforcement. Focusing on counterintelligence and counterespionage, he brings a unique perspective to insider threats and protecting some of the most sensitive data. Formerly the Technical Director of Cybersecurity at Guidance Software, makers of EnCase Enterprise Forensic Software, he currently holds the role of SVP, Cyber Intelligence and Emerging Threats Manager at one of the country’s largest financial institutions.

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7H How to Enhance Your Financial Institution’s AML Training Program

Tuesday, 10:15-11:30 a.m.

Level: Advanced
Recommended Prerequisite: An understanding of money laundering techniques
Field of Study: Specialized Knowledge and Applications

Anti-money laundering (AML) training is not only essential to the vitality of an AML program, but is its own separate, legislatively-mandated requirement under the U.S. Patriot Act. In the recent sweep of enforcement actions against financial institutions where the credibility of AML-based decisions was called into question, training has either been implicitly or directly identified as a root cause of those decision failures. One key avenue in getting to a strong AML program is to have a well-tailored and robust AML training. This session will outline best practices for generating or remediating an AML training program in order to have it be manageable, auditable and effective. The session will highlight key requirements from relevant regulatory sources, as well as benchmarks for adult education.

You Will Learn How To:

  • Design or enhance the framework of an AML learning program
  • Adopt best practices for developing and deploying content
  • Apply key points of Malcolm Knowles's adult learning theory to the AML context
Speaker
Michael Schidlow, CAMS

Senior Manager
HSBC Bank USA

View Bio

Michael Schidlow is an accomplished investigator, professor of criminal justice and licensed attorney. In his role as the Head of Financial Crime Compliance and Emerging Risk Audit Development at HSBC, Schidlow directs the financial crime compliance training program for the global internal audit function. Under his leadership, Schidlow spearheaded the development of an exemplary financial crime compliance Bootcamp course, which has been delivered across the entire HSBC global footprint. Schidlow previously served as the U.S.’s foremost investigator for Bank of America’s Global Financial Crimes Compliance division, specializing in high-profile client compromises, high net-worth investigations, complex fraud cases and insider abuse allegations.

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 7I Sustaining an Ethical Culture: It’s Not Always Black and White

Tuesday, 10:15-11:30 a.m.

Level: Intermediate
Recommended Prerequisite: 
Field of Study: Specialized Knowledge and Applications

Most companies want to do the right thing when it comes to ethics. It seems that it should be as easy as telling everyone in the organization to “always do the right thing.” However, building an ethical culture is not that simple. The reality is that organizations are made up of people who have different experiences, biases and views that shape their thinking. It’s an ongoing dynamic challenge to keep each individual’s values completely in line with the company’s values. This session will explore the dynamics of building and sustaining an ethical culture, especially in an environment where everything cannot always be black and white.

You Will Learn How To:

  • Understand why it is so hard to build and sustain an ethical culture
  • Explore cases where ethics, culture and behavior evolved into shades of gray
  • Build or reinvigorate your company’s approach to sustaining an ethical culture

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Bethmara Kessler, CFE, CISA

Chief Audit Executive
Campbell Soup Company

View Bio

Bethmara Kessler is the Chief Audit Executive at the Campbell Soup Company and is on the ACFE Faculty and Advisory Council. Prior to joining Campbell’s, Kessler served as the CAE and Co-Chief Compliance Officer at Warner Music Group. Her extensive experience includes leadership roles in audit, compliance, risk management, corporate investigations, business process improvement and IT in a range of businesses including The Fraud and Risk Advisory Group, L Brands, EMI Group, Avon Products, Nabisco and Ernst & Young.

Kessler is a passionate fraud fighter and frequently speaks on a variety of topics related to fraud prevention and detection, investigations, auditing, compliance, and risk. She is a contributing author to the ACFE’s Fraud Examiners Manual and Fraud Casebook: Lessons From the Bad Side of Business as well as several articles that have appeared in Internal Auditor Magazine, The Journal of Accountancy, and other specialty publications.

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7J Internal Audit and Fraud Departments: Working Together

Tuesday, 10:15-11:30 a.m.

Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of internal audit processes and fraud examinations.
Field of Study: Auditing

Internal auditors and fraud investigators have skills that overlap, but they also possess distinct skills that complement each other. Bringing the two together at the right time can enhance the effectiveness of a fraud investigation as each can take ownership of the parts of an investigation where they are the most skilled. Using the MGM Resorts International Internal Audit and Fraud Departments as a case study, this session will discuss the successful working relationship between an organization's internal audit and fraud investigation departments. It will delve into the department's respective responsibilities and where the two work together as one.

You Will Learn How To:

  • Understand the different disciplines and their respective skillsets
  • Enhance the effectiveness and timeliness of fraud investigations through smart collaboration
  • Put aside the desire for investigation ownership and share responsibilities and outcomes
Speaker
Robert Rudloff, CFE, CIA, CRMA

Senior Vice President, Internal Audit
MGM Resorts International

View Bio

Based in Las Vegas, Bob Rudloff is a 30-year veteran of the gaming industry. Currently he is responsible for directing the company-wide internal audit program at all owned and operated properties. Prior to joining MGM Resorts International, Rudloff was Director of Internal Audit Services with PricewaterhouseCoopers. Rudloff is a recognized leader in the internal auditing profession, having held positions of leadership within the Institute of Internal Auditors at the local and international level for more than 20 years.

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7K Managing Client Emotions: The Softer Side of Fraud Examinations

Tuesday, 10:15-11:30 a.m.

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

When conducting fraud engagements, interactions with individuals will be unavoidable. A wide range of emotions can be encountered when fraud is involved, and how you react to those emotions will play a large part in the successful resolution of the matter. Knowing how to recognize and address an individual’s emotional state can prove invaluable in developing rapport with the victim as well as interviewees, and will lead to a more successful resolution of the matter. From listening and providing advice, through rescheduling to avoid hostility, the value of addressing an individual’s emotions cannot be undervalued in any investigation. This session will examine the fine line between sympathizing and empathizing, and you will learn to observe and listen, assess an individual’s emotional state, and modify your approach to consider the emotional state.

You Will Learn How To:

  • Acknowledge that conducting fraud examinations includes dealing with client emotions
  • Recognize that clients include victims, suspects, witnesses and everyone else involved
  • Distinguish between sympathetic and empathetic
  • Identify various emotions a fraud examiner could encounter
  • Plan strategies to address different client emotions
Speaker
Stephen Pedneault, CFE, CPA, CFF

Owner
Forensic Accounting Services, LLC

View Bio

Stephen Pedneault’s technical expertise and intuitive investigative awareness have garnered him the respect of the legal, accounting and law enforcement communities. Through his investigative work, Pedneault has examined frauds ranging from a few thousand dollars to millions. His expertise also lies in preventing and investigating embezzlements and financial statement frauds, evaluating financial disclosures in matrimonial and probate concerns, as well as other types of forensic accounting matters. He has written three books: Fraud 101, Anatomy of a Fraud Investigation, and Preventing and Detecting Employee Theft and Embezzlement, A Practical Guide and is often referenced and quoted in articles appearing locally, regionally and nationally.

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7L Who Owns Fraud? Structuring the Oversight, Management and Operation of the Anti-Fraud Function

Tuesday, 10:15-11:30 a.m.

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

With multiple key contributors and stakeholders all playing various roles, it can be difficult to determine who ultimately owns responsibility for the anti-fraud function in an organization. This session will explore how to effectively structure the anti-fraud function in today’s environment to holistically address fraud.

You Will Learn How To:

  • Determine the areas within the organization that are ideally situated to handle specific anti-fraud roles
  • Understand the importance of and effectively implement the 1st, 2nd and 3rd lines of defense model
  • Properly assign operational and oversight responsibilities to ensure the anti-fraud program’s success
Speaker
Michael Sherrod, CFE, CPA

Senior Director, Corporate Security Services
Capital One Financial Institution

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In his role at Capital One Mike Sherrod is the Fraud Specialist for Corporate Audit and Security Services. He assists the internal audit team’s brainstorm around fraud risks and how to address fraud during the course of their audits. He assists the technology group in identifying ways to prevent, detect and monitor for potential fraud exposures in the various lines of business throughout Capital One using data analytics. He conducts fraud awareness training for all members of Corporate Audit throughout Capital One. Sherrod also leads investigations of significant matters where his fraud and accounting expertise is required. Prior to joining Capital One, Mike was a senior manager at EY in the Fraud Investigation & Dispute Services practice where he worked with clients in conducting anti-fraud program assessments, fraud risk assessments and fraud awareness trainings, and in developing and assessing fraud response plans.

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7M Fight CNP Fraud Through Merchant-Issuer Collaboration

Tuesday, 10:15-11:30 a.m.

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

Fraud and chargebacks are disruptive to all the participants in the payments chain and create a poor experience for customers. While card issuers and merchants employ highly sophisticated fraud tools, they usually function in silos without the benefit of shared intelligence that can further optimize their effectiveness in reducing fraud, eliminating chargebacks and increasing acceptance. Learn how collaboration networks provide merchants with an unparalleled source of cardholder-confirmed fraud information that arrives direct from card-issuing banks in hours or days – not weeks later through the slow and inefficient chargeback process. This gives merchants a critical window to stop the fulfillment of fraudulently purchased goods and issue a refund to avoid the chargeback altogether. What’s more, the data exchanged via collaboration can be used for link analysis, to improve negative lists and to modify fraud rules and models.

You Will Learn How To:

  • Understand how merchant-issuer collaboration networks operate
  • Understand the many benefits merchant-issuer collaboration networks provide their participants
  • Discover how real-world merchants and issuers have leveraged this solution through various case studies
Speaker
Steve Durney

SVP, Issuer Relations
Ethoca

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Steve Durney is responsible for expanding Ethoca’s financial institution customer base. Over a 20-year career at JP Morgan Chase & Co., Durney was a champion of innovation to maximize fraud prevention, dispute recoveries, and cost reduction. He led groups for fraud, disputes, and collections that covered internal case management system design, large technology deployments, workforce management and capacity planning, self-service including SMS and email outreach, data infrastructure, and off-shoring.

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9A Educator Panel: Attracting Students to Anti-Fraud Education

Tuesday, 1:50-3:05 p.m.

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

How do certain anti-fraud courses buried in the curriculum actually draw students? Is it by word of mouth, increased public awareness of fraud or outright recruitment? Hear this panel of educators share how they get students into their fraud examination courses and ideas to increase enrollment.

Speaker
Dr. Diane A. Matthews, CFE, CFF, CPA

Associate Dean
Carlow University

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Dr. Diane A. Matthews is a professor at Carlow University, Associate Dean, and Director of Carlow’s Master of Science in Fraud and Forensics program. She is a founding member of the Forensic Accounting Academy, which trains professionals in “Forensic Accounting/Investigative Methodology.” Matthews has 27 years of teaching experience. She began her career as an auditor with Touch Ross & Co., and then Arthur Young & Co., where she specialized in the banking industry. After leaving public accounting, she was named a Vice President for Equibank, and, later, she directed Fisher Scientific’s international Customer Systems and Telecommunications Division. She has also worked with the Allegheny County District Attorney’s Office in their Fraud Investigation Unit working on white-collar crime cases.

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9B Procurement for Government Programs: State Controls and Robust Fraud Detection Approaches

Tuesday, 1:50-3:05 p.m.

Level: Intermediate
Recommended Prerequisite: An understanding of the procurement process as it related to federal, state, and local jurisdictions
Field of Study: Specialized Knowledge and Applications

Fraud does not discriminate among government, public, and private organizations. The perpetrators can be your employees, vendors, suppliers, or all parties colluding to defraud your organization. As a fraud fighter, you need to understand what controls are available to safeguard your organization and the possible loopholes that someone familiar to your organization can use to commit fraud. This session will provide applicable controls for the procurement process as well as a robust program on fraud detection techniques for the procurement process.

You Will Learn How To:

  • Examine procurement fraud at the state level
  • Establish effective controls around the procurement process
  • Identify red flags as they occur and investigate them
  • Implement regular audits of the process
  • Establish a whistleblowers policy
  • Develop a culture of intolerance to fraud
Speaker
Lisa Duke, CFE, CPA, MAFF

Supervisor Forensic Accountant
FBI

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Prior to her current appointment, for the last 10 years she worked as a subject matter expert at the New York State Comptroller’s Office. Her engagements have included cases involving fraud investigations, conflict of interest, waste and abuse of multiple government agencies, contractors, public authorities, and not-for-profit organizations. Duke is a certified trainer by the NYS Governor’s Office of Employee Relations (GOER) and Rutgers University. She has done multiple presentations on a variety of audit and fraud related topics for the NYS Office of the State Comptroller, as well as the NY Chapter of Association of Government Auditors (AGA), the NY & NJ Intergovernmental Audit Forum, and the Association of Certified Fraud Examiners (ACFE). She is a member of ACFE, AGA, the Institute of Internal Auditors (IIA), and the National Association of Certified Valuators and Analyst (NACVA).

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9C Recovering Illicit Assets Offshore: Demystifying the Black Hole

Tuesday, 1:50-3:05 p.m.

Level: Intermediate
Recommended Prerequisite: Some knowledge of how assets can be recovered from bank accounts in other countries
Field of Study: Specialized Knowledge and Applications

Many sophisticated fraudsters use offshore bank accounts and corporate vehicles to conceal their proceeds of fraud. With many of these offshore jurisdictions having bank secrecy and little public information, fraud fighters often find themselves with minimal options to further investigate the fraud and recover the assets. Learn from those who specialize in offshore asset recoveries what tools and secrets you can use to recover assets for victims.

You Will Learn How To:

  • Explain how offshore bank accounts are used in fraud
  • Provide the necessary elements to obtain a winding-up order
  • Use local and international courts and laws to maximize access to information and asset recovery
Speaker
Kenneth Krys, CFE, CPA, CFA, CAMS

Founder & Executive Chairman
Krys Global

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A trailblazer in the global world of insolvencies and fraud investigations, Ken Krys has successfully chased and recovered in excess of a billion dollars for victims of white-collar crime. His diverse experience, including a stint as the head of enforcement for the local financial services regulator, gives him a unique perspective in pursuing assets and untangling the web that can arise from complex offshore structures and limited information. His efforts have resulted in many precedents and new case law in the areas of cross-border recognition, asset recovery and international litigation. Recognition of his dedication and promotion of these fields are denoted by his membership in International Insolvency Institute (III), designation as Cayman’s exclusive insolvency expert for Legal’s Finest, and his annual invitation from the NYU School of Law to speak as a Guest Lecturer.

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9D Linguistic Identity Matching

Tuesday, 1:50-3:05 p.m.

Level: Intermediate
Recommended Prerequisite: Fraud examiners, who have experience screening identity data against compliance intelligence information, including investigators working in financial institutions
Field of Study: Specialized Knowledge and Applications

Identity matching is one of the most complex technological challenges facing anti-money laundering (AML) and anti-fraud experts; it incorporates linguistics, culture, formatting and data quality issues. Often, the linguistic elements are ignored and screening systems focus on IT solutions for what is far from being a purely technical problem. This session will look at the different ways that names from different languages and cultures can be presented in identity documents and discuss the challenges of screening data containing these variations without generating too many false positives. It will also look at the linguistic techniques that can be used to overcome these challenges and completes the identity screening picture by including the kinds of variation that can be seen in other identity characteristics, such as dates of birth and geographical information.

You Will Learn How To:

  • Understand the linguistic and cultural influences that affect the ways names from around the world can be written
  • Understand the different ways that dates and country data may vary
  • Understand how to collect and store identity data for screening projects
Speaker
Victoria Meyer, CFE, ACCA

Director
Swiss International Business Academy

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Victoria Meyer is a Director of the Swiss International Business Academy. She trained in the Forensic Services Department of KPMG London before moving on to coordinate the European Forensic Technology practice for PricewaterhouseCoopers. After more than a decade in Big 4 Forensic practices, she now works mainly in the financial services sector and has worked with the UN, OFAC and other government agencies on a new format for anti-terrorism sanctions information. She began working with identity data on social security fraud investigations and has since used increasingly sophisticated linguistic matching techniques to support investigations as diverse as FCPA, insider trading and mortgage fraud enquiries, as well as high profile assignments for the UN and the search for dormant bank accounts dating from the Second World War.

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9E Audit Panel: Should Auditing for Fraud Be a Full-Time Job?

Tuesday, 1:50-3:05 p.m.

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

Has the role of auditors in addressing fraud been fully resolved? Hardly. Although auditors are working diligently to detect fraud, auditors themselves are of two minds when it comes to whose responsibility it is to deter and investigate, placing responsibility for the former on management and the latter as a shared responsibility. Hear a panel of experts discuss the approach organizations are taking in having audits involved in the fraud detection process.

You Will Learn How To:

  • Understand how auditors and managers feel about the responsibility to detect fraud in their organization
  • Hear how audit staffing and skills have evolved to deal with the increased fraud threat
  • Adopt a hybrid approach to fraud detection may be the one solution

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9F Case Studies in Advanced Financial Statement Analysis

Tuesday, 1:50-3:05 p.m.

Level: Advanced
Recommended Prerequisite: A full understanding of how financial statements are constructed as well as experience in data analytics modeling
Field of Study: Accounting

Different analytical techniques are used in different types of organizations to determine the possibility of financial statement fraud, embezzlement or other types of fraudulent schemes that create unusual relationships in financial statements. This session will use case studies to walk you through the process of analyzing data and more importantly, how to interpret the results of the tests. In addition, the case studies show how to use visual techniques to easily explain the testing and its results. Key concepts will include the Beneish M-Score Model, Z-Score analysis, CRO and cash flow analysis, Sloan's Accruals, Dechow-Dichev Accrual Quality, Jones Non-discretionary Accruals, Piotroski's F-Score Analysis, Lev-Thiagarajan's 12 Signals and an overview of Benford's Law.

You Will Learn How To:

  • Identify unusual variations in financial statements that require further investigation
  • Develop and perfect the use of visual techniques to explain more complex testing and the results of the testing
  • Perform advanced forensic techniques to analyze financial statements and/or financial data
  • Planning a forensic accounting engagement for both effectiveness and efficiency
Speaker
Pamela Mantone, CFE, CPA, MAFF, CITP

Director - Forensic Investigations
Elliott Davis Decosimo

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Pam Mantone specializes in litigation support services with emphasis on forensic accounting and fraud examinations. She has performed forensic and fraud auditing services for organizations, including the gathering of forensic evidence and testifying to findings. Mantone also provides consulting services regarding implementation of fraud prevention and fraud detection internal control systems. Her experience includes conducting and supervising audits of local banks, credit unions, local not-for-profit organizations and HUD audits. She manages and performs external and internal audits of financial institutions. Her book, Using Analytics to Detect Possible Fraud – Tools and Techniques, was published in 2013 and provides a common source of analytical techniques used in forensic accounting investigations.

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9G Cybercrime Data Trafficking and Digital Currency Money Laundering Case Study: Start to Finish

Tuesday, 1:50-3:05 p.m.

Level: Intermediate
Recommended Prerequisite: An understanding of money laundering concepts and alternative currencies
Field of Study: Specialized Knowledge and Applications

People v. Western Express et al. was a groundbreaking investigation and criminal prosecution involving digital currency money laundering and payments to facilitate cybercrime and identity theft. A digital currency exchanger located in Manhattan was indicted, as were many of their criminal customers, who included a vendor of stolen data from Ukraine; other Eastern European cybercriminals, hackers and identity thieves; and identity thieves within the United States. Sophisticated investigative and analytical techniques were used to bring these defendants to justice, in a case that culminated with a two and half month trial. This session will explore this case study of a groundbreaking cybercrime investigation from beginning to end.

You Will Learn How To:

  • Recognize the ways stolen data can be trafficked
  • Unmask criminals using anonymity techniques
  • Track criminals using digital currencies to pay each other and launder their criminal proceeds
Speaker
John Bandler, CFE, CISSP, CAMS, CIPP/US

Founder/Owner
Bandler Group LLC

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John Bandler founded a legal and consulting practice to bring his experience to the private sector to help corporations and individuals with cybersecurity, data privacy, investigations and anti-money laundering. Bandler has 20 years of government experience, including 13 as a prosecutor at the New York County District Attorney's Office, where he was hired by the legendary Robert M. Morgenthau. He gained unique insights into cybercrime, cybercrime intelligence, digital currency money laundering and identity theft, and prosecuted a wide variety of cases from inception through resolution, ranging from global cybercrime data trafficking and money laundering to violent street crime.

Prior to his time as a prosecutor, Bandler served as a State Trooper in the New York State Police for eight years, serving in one of the busiest stations in the state. He was also a commissioned U.S. Army officer, serving in infantry and military intelligence reserve units. He is licensed to practice law in New York, Connecticut and Washington D.C., and holds professional certifications in fraud investigation, information security, privacy, anti-money laundering and information technology.

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9H Taking Aim at Fraud through Enterprise Risk Management

Tuesday, 1:50-3:05 p.m.

Level: Intermediate
Recommended Prerequisite: Knowledge of the components of risk management and assessment
Field of Study: Specialized Knowledge and Applications

Effective Enterprise Risk Management (ERM) programs are designed to mitigate and manage fraud and other risks on a continuous basis. Today’s organizations must balance risk and controls to maximize efficiency, while managing budgetary constraints and delivering positive return on investment to stakeholders. This session will cover stop-gap measures you can use to easily ensure adequate oversight while working within your organization’s financial goals and risk appetite, allowing you to prevent facing potential losses and reputational exposure due to fraud risk events.

You Will Learn How To:

  • Implement ERM and steps to build and maintain a continuous residual risk measurement process
  • Evaluate your risks against your organization’s risk appetite statement
  • Apply best practices for board monitoring and reporting processes
Speaker
Tali Ploetz, CFE, CPA, CIA, CRCM

SVP Enterprise Risk Management
Santander Consumer USA

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Tali Ploetz is the SVP of Enterprise Risk Management for Santander Consumer USA where she facilitates the identification, assessment, management, monitoring and reporting of enterprise risks in compliance with the company’s risk appetite and regulatory expectations for well-capitalized financial institutions. Previously Ploetz served as the Chief Compliance Officer for Think Finance where she was responsible for designing, implementing and overseeing a robust financial services regulatory compliance function, covering compliance audit, service provider oversight, policies and procedures, and compliance training teams. Ploetz spent 9 years at General Motors Financial Company, Inc. (formerly AmeriCredit) as the Vice President of Operations Audit. She was responsible for managing GM Financial's internal audit function for all financial and operational internal audit engagements within the company. She also spent 9 years at Bank One, where she was Vice President of Internal Audit assigned to the bank’s cash management, regulatory compliance and deposit operations functions.

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9I Ethics Panel: Balancing Confidentiality and Ethics: External Reporting of Internal Information

Tuesday, 1:50-3:05 p.m.

Level: Overview
Recommended Prerequisite: None
Field of Study: Behavioral Ethics

Could you blow the whistle on your organization? What does it take to expose externally what should in normal circumstances be confidential? What are normal circumstances where fraud or corruption may be suspect? Hear this panel of experts discuss these questions and other issues facing whistleblowers.

You Will Learn How To:

  • Understand what it takes to become a whistleblower
  • Overcome the internal struggle to step forward
  • Decide where to turn to when it is time to blow the whistle

EthicsSession content eligible for ACFE ethics CPE requirement.

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9J Cross-Examination: What You Need to Know

Tuesday, 1:50-3:05 p.m.

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

Understanding the thought processes and rules surrounding cross-examination will help both questioners and subjects. Prepare yourself for questioning by learning the principles and practices of cross-examination. This session will examine examples of effective cross-examinations to reveal best practices for questioning in any adversarial setting. It will debunk legal rules that seem straightforward on paper and explain concepts and guidelines lawyers rely on so that the framework of questioning can be understood and anticipated.

You Will Learn How To:

  • Understand the framework of cross examination
  • Prepare for questioning in court, hearings or adversarial settings
  • Apply guidelines and best practices from the perspective of the subject and questioner
Speaker
Doug Squires, J.D.

Adjunct Professor of Law/ Federal Prosecutor
Ohio State University Moritz College of Law

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For the past fifteen years, Doug Squires has been a federal prosecutor in Columbus, Ohio. Squires focuses on white-collar crime, corruption and terrorism cases and is in charge of legal training at the U.S. Attorney’s Office for the Southern District of Ohio. In 2009, he received the U.S. Department of Justice Distinguish Service Award. From 1994 to 2000, he was a state prosecutor in California prosecuting violent crimes and narcotics offenses.

Squires is also an Adjunct Professor at the Ohio State University Moritz College of Law where he teaches white-collar crime. He has authored several published materials on white-collar crime and fraud, including a chapter entitled "Forensic Accounting" in Scientific Evidence in Civil and Criminal Cases, 6th Ed., 2013, Foundation Press, the leading legal text on scientific and technical evidence.

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9K Volkswagen AG: What Were They Thinking?

Tuesday, 1:50-3:05 p.m.

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

Even though legal and regulatory enforcement actions and fines are increasing, the recent examples of Volkswagen AG, FIFA and the Libor cartel demonstrate that organizations of all types and sizes still deliberately choose to act on the wrong side of the ethical decision tree. Using a combination approach of psychology, sociology and other aspects of human and organizational behavior, this session will identify red flags that indicate an organization may be on the brink of a major ethical dilemma. It will also look at how to monitor the ethical temperature of an organization to create a framework that can be used to communicate changes in ethical behavior to various groups of stakeholders. Finally, it will go through a real-life example of how to implement such a framework at a multinational organization.

You Will Learn How To:

  • Understand how an organization ends up going down a path of unethical or illegal behavior
  • Identify the red flags of an organization on the brink of an ethical dilemma
  • Implement a framework to measure and report on the ethical culture of the organization
Speaker
Steve Morang, CFE, CIA, CRMA

Senior Manager
Frank Rimerman & Co LLP

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Steve Morang is passionate about leading the battle to fight fraud. He is a global leader in fraud prevention, detection and investigation. Over the past 15 years Morang has developed multiple methodologies to help organizations stay ahead of the latest trends in fraud. His areas of specialization include enterprise risk management and fraud risk assessment workshops using specialized balloting technology to enhance value as well as the building and evaluation of custom compliance programs concerning FCPA, UK Bribery Act and various other U.S. Government orders and regulations.

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9L Professional Development Panel: Recruiting and Managing Anti-Fraud Teams

Tuesday, 1:50-3:05 p.m.

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

In this panel discussion, anti-fraud leaders from organizations in several industries will explore best practices in and lessons learned from developing and overseeing their anti-fraud teams. Hear experts discuss challenges and approaches to effectively recruiting new team members, ensuring team diversity, enhancing their staff’s skillset and knowledge base, and monitoring, managing and evaluating their team members’ performance.

You Will Learn How To:

  • Identify talent for your anti-fraud teams
  • Discover where the talent for these teams originates
  • Find ways to enhance your organizations recruiting efforts
Speaker
Leah D. Lane, CFE

Director, TI Global Investigations
Texas Instruments

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Leah Lane has more than 25 years of combined public and private sector investigation and fraud examination experience. She began her investigative career as a U.S. Customs Service special agent — a position she held for more than seven years before moving to the private sector. During her career, she has assisted, conducted and managed hundreds of investigations globally involving alleged Foreign Corrupt Practices Act violations, multifaceted internal and external fraud, and employee misconduct cases.

Lane is the Texas Instruments (TI) director of global investigations responsible for managing a group of investigators in the U.S. and Asia with global investigative responsibility. Lane is also responsible for fraud awareness within TI. Prior to joining TI, Lane served as JCPenney’s first audit fraud manager and worked for more than a decade in several security positions at Hewlett-Packard (formally Electronic Data Systems).

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9M Using Big Data Analytics to Detect and Defeat Fraud

Tuesday, 1:50-3:05 p.m.

SESSION FULL

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

Led by an anti-fraud practitioner and using real-world learnings across several industries, this session starts with how the types and methods of fraud have exploded in recent years and have largely moved online. Then, the session will move into how the massive amounts of machine data and log files (aka, big data) generated in your organization can help you detect, investigate and defeat fraud, theft and abuse. Big data can complement existing anti-fraud products you may already use, and this session will get into the specific types of machine data to index, the patterns of fraud to look for in the data, and various detection techniques include risk scoring, anomaly detection and correlation searches.

You Will Learn How To:

  • Define big data and machine data
  • Recognize ways machine data can be used for the investigation and prevention of fraud, theft and abuse
  • Detect fraud in machine data by looking at specific patterns
Speaker
Joe Goldberg

Anti-Fraud Evangelist
Splunk

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Joe Goldberg is an anti-fraud and cybersecurity consultant and evangelist for Splunk, a vendor of a big data solution that ingests logs and machine data to reduce fraud and security risk. He has spoken at industry events including ACFE Global Fraud Conference, RSA Conference and SecureWorld. He is also a published contributor for Wired Magazine, Dark Reading and SC Magazine. Goldberg previously worked in product marketing for Splunk, Symantec, VMware and Sun Microsystems.

Speaker
Nick Panneri, CFE

Data Analytics Manager
Enterprise Holdings

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Nick Panneri has been performing anti-fraud and audit work for Enterprise Holdings, the parent company for Enterprise, Alamo and National rental car companies, for more than 12 years. He currently manages a team performing data analytics to detect and defeat fraud and theft. Panneri has spoken at the ACFE Global Fraud Conference, was the President of the St. Louis Chapter of ACFE from 2013-2015, and has taught fraud examination coursework at Fontbonne University.

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10A The Return of the Tone at the Top

Tuesday, 3:35-4:50 p.m.

Level: Intermediate
Recommended Prerequisite: An understanding or top down management and how it affects the control environment of an organization.
Field of Study: Specialized Knowledge and Applications

Just when you thought it was safe to stop using the phrase, “tone at the top” is back and more important than ever. Recent cases have cited poor control environments as the cause of fraud and other wrongdoing, not merely as a contributing factor, but the issue goes well beyond management simply setting a tone. This session will explore recent cases such as Toshiba, VW, Hertz and others to define exactly what is expected in a good control environment. From each of these cases, the session will describe best practices for meeting expectations and how each, when not sufficiently in place, impacts other aspects of internal controls. As the COSO model says, the five components of internal control are interrelated. See what this really means and how to protect your organization from substantial liability due to failures in the tone at the top.

You Will Learn How To:

  • Understand how recent cases illustrate important risk areas in a control environment
  • Identify specific aspects of a control environment most prone to failure
  • Relate specific aspects of a control environment to other components of internal control
  • Implement best practices in a control environment to mitigate risk in your organization

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Gerry Zack, CFE, CPA, CIA, CCEP

Managing Director – Global Forensics
BDO Consulting

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Gerard Zack is a managing director in the global forensics practice of BDO Consulting, a division of BDO USA, LLP, and is based in Washington, DC. He has more than 30 years of experience providing fraud prevention, detection and investigation services, as well as forensic accounting, fraud risk assessment, auditing and risk management. He brings a rich investigative and audit background to provide proactive anti-fraud services for his clients, such as designing data analytics programs, fraud awareness training programs, and performing fraud and compliance risk assessments, all aimed at prevention and early detection of corrupt behavior. He has worked with businesses in many industries, nonprofit organizations, and government agencies globally. Prior to joining BDO, he ran his own anti-fraud services firm, Zack P.C., since 1990.

Gerry Zack is the 2009 recipient of the James Baker Speaker of the Year Award from the Association of Certified Fraud Examiners and is recognized as one of only nine ACFE Fellows.

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10B Prevention Versus Detection: Who Wins in Reducing Procurement Fraud and Abuse?

Tuesday, 3:35-4:50 p.m.

Level: Intermediate
Recommended Prerequisite: An understanding of the procurement process as it related to obtaining goods and services in an organization
Field of Study: Specialized Knowledge and Applications

Procurement fraud and abuse are, by their very nature, a product of human behavior and performed with willful intent. These malicious acts occur by compromising organizational procurement policies, procedures or requirements. Therefore, it is important for an organization to determine its tolerance level and how it will mitigate risks. This session will take you through two opposing techniques to combat procurement fraud and abuse. On one side, you have the Inspector General who is all about internal controls and preventive efforts. On the other side is the agent/investigator who is all about getting the bad guy by using his detection skills on procurement fraud leads. Is one aspect more important than the other when it comes to reducing fraud? Watch this scenario unfold to see for yourself.

You Will Learn How To:

  • Identify the five personality risk profiles of a procurement fraudster
  • Recognize the types of schemes a procurement fraudster commits
  • Reduce procurement fraud and abuse using recommended internal controls
Speaker
Sheryl Steckler

Co-Founder
Procurement Integrity Consulting Services, LLC

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Sheryl Steckler has built her career on creating and improving government programs that directly impact the public and private sectors.  Beginning her career in the criminal justice field with internships at the State Attorney’s office and the Florida Legislature, she became a certified police officer in 1984 as well as an auditor and subsequently a senior investigator for the Florida Auditor General.  

In 2010, Steckler became the first Inspector General for Palm Beach County, a county commonly referred to as “Corruption County”. Within four years, Steckler and her team questioned, identified and cost-avoided more than $20 million, covering 41 separate jurisdictions.  In 2014, she was hired as an Inspector General Advisor for the City of Jacksonville and the State Attorney’s Office and in 2015, she retired from Florida government with more than thirty years of dedicated service.   

Today, Steckler is the co-owner of Procurement Integrity Consulting Services, LLC, a company specializing in developing, assessing, and structuring strategies to assure contracting integrity.  


Speaker
Tom Caulfield, CFE, CIG, CIGI

Co-Founder
Procurement Integrity Consulting Services, LLC

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Tom Caulfield has more than 38 years of government service, including the U.S. Marine Corps, the U.S. Air Force, the National Reconnaissance Office and the Central Intelligence Agency. He ended his government service when he retired in 2015 as the Executive Director for the CIGIE Training Institute. During his government service, his assignments included a full range of responsibilities at both the senior executive and program management levels in law enforcement, criminal investigations, anti-fraud strategies, white-collar crime investigations, polygraph, counter-intelligence, internal oversight, and professional development and training. Today, Caulfield is the co-owner of Procurement Integrity Consulting Services, LLC, a company specializing in developing, assessing and structuring strategies to assure contracting integrity.

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10C Using the Internet as an Investigative Tool

Tuesday, 3:35-4:50 p.m.

SESSION FULL

Level: Intermediate
Recommended Prerequisite: Understanding of open source information, social media and the basic use of search tools
Field of Study: Computer Science

Traditional old school investigations have come a long way, baby! Today's online investigative research is more than a simple Google search. We have an extraordinary amount of information floating around the Internet. This session will explore best practices for understanding the intelligence you can recover from various public websites and search engines along with numerous social networking sites. Learn how your fingers can do the miles of walking and take away three new knowledgeable items, no matter what your skill level.

You Will Learn How To:

  • Expand your insight to online investigations
  • Explain why three sources are better than one
  • Have more confidence in your next online investigation
Speaker
Cynthia Navarro

President
Finnegan's Way

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Cynthia Navarro has worked in the area of investigations for more than 30 years and is currently the president of Finnegan’s Way, an investigative consultation and training firm located in California. In this role she manages both civil and criminal investigations and consults worldwide, specializing in anti-piracy, business and intelligence backgrounds. Prior to Finnegan’s Way, Navarro held various management positions at several Silicon Valley firms. In these positions, she was responsible for managing business intelligence gathering, intellectual property theft investigations, interviews, cyber investigations, background investigations and training. She has taught using the internet as an investigative tool to law enforcement and corporate investigators worldwide.

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10D EMV Chip Cards: Will They Prevent Fraud?

Tuesday, 3:35-4:50 p.m.

Level: Intermediate
Recommended Prerequisite: Understanding of banking and credit security measures
Field of Study: Specialized Knowledge and Applications

EMV cards — named for Europay, MasterCard and Visa, the three companies that originally developed the specifications for the technology — represent a significant improvement over magnetic strip cards, but they still have fraud-related vulnerabilities. This session will explore how the cards work, why they are an improvement over magnetic strip cards that are still being used, the current state of the implementation of the use of EMV cards and common scams connected to the cards.

You Will Learn How To:

  • Identify where EMV cards are vulnerable to fraud
  • Explain how EMV smart chip credit cards work
  • Adhere to regulations regarding the implementation of EMV smart chip cards
  • Recognize scams connected with the issuing and distributing of EMV smart chip cards
Speaker
Steven Weisman, J.D.

Professor
Bentley University

View Bio

Steve Weisman is a lawyer, college professor at Bentley University, author and one of the country's leading experts in cybersecurity, identity theft and scams. He writes the blog Scamicide where he provides daily updated information about the latest scams and identity theft. He is the author of nine books including his latest book, Identity Theft Alert. His book The Truth About Avoiding Scams was chosen by Smart Money Magazine as one of the ten best money books of 2008. Weisman is also a columnist for USA Today and Bankrate.com as well as a weekly commentator on cybersecurity, scams and identity theft for WGGB, the Springfield, Massachusetts ABC affiliate and regular commentator on New England Cable News and NewsMax.

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10E Effective Audit Conversations

Tuesday, 3:35-4:50 p.m.

Level: Intermediate
Recommended Prerequisite: Communications
Field of Study: Basic knowledge of the aspects of interviewing in an audit or fraud examination

Gain the knowledge, understanding and skills required to facilitate any meeting with an investigative purpose. This session will provide processes and techniques to enhance the quality of audit meetings and fraud-related interviews. The session will also focus on building influencing skills and questioning techniques to help secure a detailed, reliable and accurate account while avoiding confirmation bias and other common cognitive fallacies.

You Will Learn How To:

  • Develop and wield influence
  • Operate effectively through proactive collaboration
  • Communicate both orally and in writing to a range of audiences
  • Advocate the internal audit function to others
  • Prepare for an interview and conduct an interview or meeting
Speaker
Jonathan Davison

Managing Director
Forensic Interview Solutions

View Bio

Jonathan Davison has more than 12 years investigation and interview experience as a Detective with the Greater Manchester Police. In his last role with the Greater Manchester Police, he was an Advanced Specialist Tier 3 Interviewer and a Qualified Trainer in the field of Investigative Interviewing. Davison founded Forensic Interview Solutions (FIS), a collaborative team of international experts specializing in investigative interviewing and delivering bespoke training, consultancy and solutions to public and private sector organizations worldwide. He specializes in the forensic application of the "science of interviewing" in the workplace to improve investigative decision-making, efficacy and quality.

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10F Big Data Analytics and Big Money Fraud Litigation

Tuesday, 3:35-4:50 p.m.

Level: Intermediate
Recommended Prerequisite: Understanding of data analytics and how the data can be used in real time
Field of Study: Auditing

The analytical tools to discover fraud are now available to large financial and retail organizations in real time. That means that the fraudster can now be caught in the act instead of after the fact. However, with this greater knowledge comes greater responsibility — and greater legal liability. This session will link big data analytics (BDA) to emerging case law to show how those who use BDA can use it not only to protect themselves, but also their customers and other third parties, or face significant class actions for failing to do so.

You Will Learn How To:

  • Determine when you actually "know" that a fraud is taking place
  • Decide who in the organization has to have this knowledge before it is affixed to the corporation itself
  • Define your obligations in reviewing and reporting the results of the BDA being used by your company
Speaker
David Debenham, J.D., CFE, CFF

Chair of Supreme Court of Canada Group
Partner, McMillan LLP

View Bio

David Debenham has been a practicing commercial litigation trial lawyer for the past 23 years and is a partner in the McMillan law firm’s Ottawa office. Debenham’s fraud practice eventually inspired him to become a Certified Fraud Examiner, and acquire his diploma in Investigative and Forensic Accounting from the Rotman Business School’s Graduate Program at the University of Toronto. He has published a text directed at fraud investigators and expert witnesses called “The Law of Fraud and the Forensic Investigator” along with the leading articles in the United States and Canada on the subject of detecting and reporting fraud in a law firm. He has spoken at ACFE chapter meetings in Ottawa, Toronto, and Saskatoon, as well as the ACFE national conference.

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10G The Internet of Things: Technology Risks When Everything Is Connected

Tuesday, 3:35-4:50 p.m.

Level: Advanced
Recommended Prerequisite: Basic knowledge of Internet security and privacy
Field of Study: Computer Science

The concept of the Internet of Things (IoT) is to connect almost any item to the Internet. Smart devices in the home and office, industrial sensors to monitor and control automated systems, connected vehicles, medical devices, fitness trackers, security systems and cameras will all be capable of communicating wirelessly with their cloud-based hosts as well as with each other. This technology creates significant security risks for enterprises as well as individuals and has already been proven to be insecure. There will also be a staggering volume of data generated by these devices, some of which could be useful evidence in a fraud examination. This session will explore these risks and how this technology could be used to commit fraud or provide useful evidence.

You Will Learn How To:

  • Define the Internet of Things (IoT)
  • Explain how the wireless technology used by IoT devices is not secure
  • Identify the security and privacy risks that will be caused by IoT
Speaker
Walt Manning, CFE

President
Investigations MD

View Bio

Walt Manning has more than 35 years of experience in both law enforcement and private consulting, focused on the fields of investigations, digital forensics and e-discovery. He retired with the rank of lieutenant after a 20-year career with the Dallas Police Department. After his years of investigative experience in both the public and private sectors, Manning founded Investigations MD with the simple goal of helping other investigators to be more successful.

Manning has been published in Fraud Magazine, Police Computer Review, Police Chief and Information Systems Security. He has coordinated and taught more than 100 seminars all over the world on subjects related to computer and Internet investigations, as well as digital forensics.

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10H Lessons Learned from the Case Files of an Independent Compliance Monitor

Tuesday, 3:35-4:50 p.m.

Level: Intermediate
Recommended Prerequisite: Some understanding and knowledge of the ethical behavior and regulations governing compliance
Field of Study: Behavioral Ethics

Increasingly aggressive regulatory and law enforcement actions against both corporations and individuals have highlighted the importance of corporate ethics and compliance programs, and related anti-fraud activities, in preventing employee misconduct and managing the risks of a corporate ethical failure. In fact, recent cases have demonstrated that a strong corporate ethical culture is the most important internal control that a company can use to protect itself against the inevitable damage from the actions of bad actors in the workplace. Through actual case studies and examples of third-party independent assessments, this session will explore best practices and the greatest mistakes that companies make when structuring and implementing corporate ethics and compliance programs.

You Will Learn How To:

  • Identify best practices used by organizations to create and maintain a sound ethical culture and manage the risk of employee misconduct
  • Discover the greatest mistakes companies make in responding to allegations of wrongdoing, and how to prevent them
  • Demonstrate corporate due diligence before a crisis occurs to satisfy government agencies, regulators and law enforcement

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Eric Feldman, CFE, CIG

Senior Vice President and Managing Director, Corporate Ethics and Compliance Programs
Affiliated Monitors, Inc.

View Bio

Eric Feldman retired from the Central Intelligence Agency (CIA) in 2011 after a distinguished thirty-two year career with both the Executive and Legislative branches of the federal government. Included in his experience is his service as a federal Inspector General, specializing in the oversight, audit and investigation of government programs, contracts and operations. He has served in executive positions with Offices of Inspector General at the Department of Defense, Defense Intelligence Agency and CIA, and was the longest serving Inspector General of the National Reconnaissance Office (NRO). At the NRO, he presided over a highly successful procurement fraud prevention and detection program, widely recognized by the Department of Justice as a model throughout the federal government. Feldman is currently the Senior Vice President and Managing Director, Corporate Ethics and Compliance Programs for Affiliated Monitors, Inc., a nationwide independent compliance monitoring practice headquartered in Boston, Massachusetts.

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10I Integrity Risks: The Reputational Challenge

Tuesday, 3:35-4:50 p.m.

Level: Intermediate
Recommended Prerequisite: Some understanding of risk posed by doing business with third parties.
Field of Study: Management Advisory Services

Companies are no longer being held responsible only for their own integrity and ethics, but also for acts of their third parties. Suppliers, distributors, resellers and other third parties pose significant integrity and compliance risks that need to be managed by every company to avoid significant fines and reputational damage. This session will look at the types of third parties that are engaged by typical companies and compare them against 19 key legal risk areas ranging from fraud and corruption to sustainability and environmental risks. The session will then look at how to identify and manage these risks in a large corporation.

You Will Learn How To:

  • Identify key risk areas in your third parties
  • Map key risk areas against third parties
  • Build solutions and best practices to minimize risks

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Scott Lane

Executive Chairman
The Red Flag Group

View Bio

Scott Lane, Executive Chairman of The Red Flag Group, has a background in legal, compliance, internal audit, export control, ethics and corporate governance, providing counselling and advice to senior management throughout the world in the development of legal and compliance practices. Lane is the founder of the firm and remains actively involved in its strategic direction.

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10J The Piper Method of Conducting Thorough and Complete Investigations

Tuesday, 3:35-4:50 p.m.

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

The Piper Method is a thorough and complete investigative approach which incorporates the use of ten simultaneous investigations on each case in an effort to increase solve rates and reduce and prevent future occurrences of criminal and other wrongdoing. This approach also seeks to identify and take corrective action on systemic weaknesses which caused and/or contributed to the matter(s) being investigated as well as identify waste and abuse. This session will explore the ten investigations used in the Piper Method and how you can incorporate them into your fight against fraud.

You Will Learn How To:

  • Connect the dots and find the dots to connect
  • Think plural — not singular — when conducting investigations
  • Maximize the use of existing resources and information
  • Prevent future wrongful occurrences
  • Solve more cases
Speaker
Charles E. Piper, CFE, CRT

Retired Federal Special Agent
Owner, Charles Piper’s Professional Services

View Bio

Prior to opening his company in 2011, Charles Piper served for more than 30 years in law enforcement. He served as a U.S. Army military policeman and investigator, a city police officer, a supervisory detective and for 20 years as a Federal Special Agent, Criminal Investigator with the Office of Inspector General, Department of Defense (DoD). Piper has conducted investigations from coast to coast and his investigations have resulted in the identification and conviction of numerous criminals and the recovery of millions of dollars. He is the author of two anti-fraud books: Investigator & Fraud Fighter Guidebook: Operation War Stories and Healthcare Fraud Investigation Guidebook. In June 2014, Piper was the recipient of the Association of Certified Fraud Examiners’ Hubbard Award.

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10K Fraud Victims Speak Out!

Tuesday, 3:35-4:50 p.m.

Level: Advanced
Recommended Prerequisite: Knowledge of and experience in fraud examinations and the investigative process
Field of Study: Specialized Knowledge and Applications

Gain insight into the specifics of multimillion-dollar financial fraud schemes from the fraud victim’s point of view. In this session you will learn from the industry expert who investigated these embezzlements and the fraud victims who suffered huge losses. While you will examine the fraud elements behind the schemes and the precise fraud techniques used, more importantly, you will hear firsthand from the fraud victims as they speak out about the betrayal of close confidantes, the discovery of the scheme, the emotion and the stress, and more.

You Will Learn How To:

  • Understand complex fraud schemes
  • Recognize fraud symptoms and how the concepts make the case
  • Gain perspective from fraud victims
Speaker
Jay B. Myers

Founder/CEO
Interactive Solutions, Inc.

View Bio

Jay B. Myers — and his company — are victims of fraud. He is the Founder/CEO of Interactive Solutions, Inc., a Memphis based firm specializing in video conferencing, distance learning, telemedicine and audio-visual sales and support. The company began in 1996 and over the past 20 years Myers has built it into a $16 million company with 45 employees and offices in Memphis, Nashville and Chicago. In 2007, Myers published his first book” Keep Swinging” and was awarded the 2010 Ethan Award for success as an entrepreneurial author.

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10L Challenges of a Chief Audit Executive

Tuesday, 3:35-4:50 p.m.

Level: Intermediate
Recommended Prerequisite: An understanding of what it is like to lead a team or audit professionals
Field of Study: Specialized Knowledge and Applications

Auditing is likely the least challenging aspect of being a Chief Audit Executive (CAE). That part of the job we are trained for and have done for years. However, most of the CAE’s duties will no longer be digging into the records but running an audit shop. The CAE’s success will now require different skills. One of the most important keys to success is the ability to communicate with the audit committee and the board of directors; a person in this position must know how to communicate a problem without being part of the problem. Auditing can be a negative profession, constantly pointing out others’ mistakes. The CAE must maintain a positive attitude, and never have a “notch in my gun” attitude. This session will address the challenges that face Chief Audit Executives, including working with the audit committee and a board of directors, hiring the right people, delivering bad news and staying positive.

You Will Learn How To:

  • Keep a positive attitude and promote value
  • Work and communicate with audit committees and the board of directors
  • Convince others, through your actions, that you are not “out to get them”
  • Prepare an annual audit plan
  • Accomplish all of this with the right staff
Speaker
Allen Brown, CFE, CPA

Owner
AFB Consulting

View Bio

Allen Brown, now retired, was Assistant Legislative Auditor for the Louisiana Legislative Auditor’s Office. In this position, he oversaw investigations and matters related to local government audits and issues. Brown spent 21 years with the Legislative Auditor’s Office and has participated in more than 250 investigative audits. Results of these audits included felony convictions of four sheriffs, three of whom went to prison. As a result of an investigative audit of the Department of Elections, the statewide elected Commissioner of Elections was also convicted of felony charges and sentenced to prison, and more than 25 others were indicted and convicted, including vendors from New Jersey, Florida and Alabama. Subsequent to this project, the department was eliminated by the state legislature.

Brown's experience also includes 8½ years as Director of Internal Audit for the Louisiana Community and Technical College System. Prior to joining the Community & Technical College System, Brown was Practice Leader for Forensic and Investigative Services for the international firm of Deloitte & Touche. While with Deloitte & Touche, he directed projects in the continental United States, Hawaii, Mexico, Bermuda, Morocco and the U.K. Brown also worked with one of the major U.S. law firms in three major lawsuits involving the tobacco industry.

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10M Establishing a Risk Assessment Framework to Inform Compliance Ethics

Tuesday, 3:35-4:50 p.m.

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

A risk assessment is a standardized process that assists companies in identifying and assessing risk associated with business strategies and tactics as well as developing and implementing procedures to mitigate the identified risks. It is a framework by which organizations gauge the types and levels of risks that they are exposed to in the market. Types of risks companies face can include legal, regulatory, and reputational risks. These risks can present themselves externally, in the form of economic trends, regulatory actions or market competition, or internally, in the form of people, processes and oversight. Risk assessments are an effective mechanism for proactive monitoring and controlling exposure to risk. This program will cover the successful components of an effective risk assessment and demonstrate how companies can use this information to better establish and implement proactive compliance measures.

You Will Learn How To:

  • Define the successful components of an effective risk assessment by examining recent efforts undertaken by a large-scale pharmaceutical manufacturer’s compliance organization
  • Demonstrate how the inputs and outputs of a risk assessment can be leveraged to inform the overall strategy of a compliance department and help prioritize its resources
  • Provide tangible examples of how technology can be used to enable the risk assessment and how the output can be linked back to broader applications of analytics
Speaker
Kris Curry

Partner, Fraud Investigations & Dispute Services
EY

View Bio

Kris Curry is a compliance professional specializing in global risk assessments and analyses, with more than 20 years of life sciences experience. Prior to joining EY, Kris was the Vice President and Chief Compliance Officer for the Pharmaceutical Sector of Johnson & Johnson.

Speaker
Corey Dunbar

Senior Manager, Fraud Investigations & Dispute Services
EY

View Bio

Corey Dunbar is a compliance professional specializing in data analytics and technology solutions pertaining to the detection of fraud and compliance risks within structured and unstructured data.

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11A The Return of the Tone at the Top

Wednesday, 8:30-9:45 a.m.

Level: Intermediate
Recommended Prerequisite: An understanding or top down management and how it affects the control environment of an organization
Field of Study: Specialized Knowledge and Applications

Just when you thought it was safe to stop using the phrase, “tone at the top” is back and more important than ever. Recent cases have cited poor control environments as the cause of fraud and other wrongdoing, not merely as a contributing factor, but the issue goes well beyond management simply setting a tone. This session will explore recent cases such as Toshiba, VW, Hertz and others to define exactly what is expected in a good control environment. From each of these cases, the session will describe best practices for meeting expectations and how each, when not sufficiently in place, impacts other aspects of internal controls. As the COSO model says, the five components of internal control are interrelated. See what this really means and how to protect your organization from substantial liability due to failures in the tone at the top.

You Will Learn How To:

  • Understand how recent cases illustrate important risk areas in a control environment
  • Identify specific aspects of a control environment most prone to failure
  • Relate specific aspects of a control environment to other components of internal control
  • Implement best practices in a control environment to mitigate risk in your organization

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Gerry Zack, CFE, CPA, CIA, CCEP

Managing Director – Global Forensics
BDO Consulting

View Bio

Gerard Zack is a managing director in the global forensics practice of BDO Consulting, a division of BDO USA, LLP, and is based in Washington, DC. He has more than 30 years of experience providing fraud prevention, detection and investigation services, as well as forensic accounting, fraud risk assessment, auditing and risk management. He brings a rich investigative and audit background to provide proactive anti-fraud services for his clients, such as designing data analytics programs, fraud awareness training programs, and performing fraud and compliance risk assessments, all aimed at prevention and early detection of corrupt behavior. He has worked with businesses in many industries, nonprofit organizations, and government agencies globally. Prior to joining BDO, he ran his own anti-fraud services firm, Zack P.C., since 1990.

Gerry Zack is the 2009 recipient of the James Baker Speaker of the Year Award from the Association of Certified Fraud Examiners and is recognized as one of only nine ACFE Fellows.

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11B Prevention Versus Detection: Who Wins in Reducing Procurement Fraud and Abuse?

Wednesday, 8:30-9:45 a.m.

Level: Intermediate
Recommended Prerequisite: An understanding of the procurement process as it related to obtaining goods and services in an organization
Field of Study: Specialized Knowledge and Applications

Procurement fraud and abuse are, by their very nature, a product of human behavior and performed with willful intent. These malicious acts occur by compromising organizational procurement policies, procedures or requirements. Therefore, it is important for an organization to determine its tolerance level and how it will mitigate risks. This session will take you through two opposing techniques to combat procurement fraud and abuse. On one side, you have the Inspector General who is all about internal controls and preventive efforts. On the other side is the agent/investigator who is all about getting the bad guy by using his detection skills on procurement fraud leads. Is one aspect more important than the other when it comes to reducing fraud? Watch this scenario unfold to see for yourself.

You Will Learn How To:

  • Identify the five personality risk profiles of a procurement fraudster
  • Recognize the types of schemes a procurement fraudster commits
  • Reduce procurement fraud and abuse using recommended internal controls
Speaker
Sheryl Steckler

Co-Founder
Procurement Integrity Consulting Services, LLC

View Bio

Sheryl Steckler has built her career on creating and improving government programs that directly impact the public and private sectors.  Beginning her career in the criminal justice field with internships at the State Attorney’s office and the Florida Legislature, she became a certified police officer in 1984 as well as an auditor and subsequently a senior investigator for the Florida Auditor General.  

In 2010, Steckler became the first Inspector General for Palm Beach County, a county commonly referred to as “Corruption County”. Within four years, Steckler and her team questioned, identified and cost-avoided more than $20 million, covering 41 separate jurisdictions.  In 2014, she was hired as an Inspector General Advisor for the City of Jacksonville and the State Attorney’s Office and in 2015, she retired from Florida government with more than thirty years of dedicated service.   

Today, Steckler is the co-owner of Procurement Integrity Consulting Services, LLC, a company specializing in developing, assessing, and structuring strategies to assure contracting integrity.  


Speaker
Tom Caulfield, CFE, CIG, CIGI

Co-Founder
Procurement Integrity Consulting Services, LLC

View Bio

Tom Caulfield has more than 38 years of government service, including the U.S. Marine Corps, the U.S. Air Force, the National Reconnaissance Office and the Central Intelligence Agency. He ended his government service when he retired in 2015 as the Executive Director for the CIGIE Training Institute. During his government service, his assignments included a full range of responsibilities at both the senior executive and program management levels in law enforcement, criminal investigations, anti-fraud strategies, white-collar crime investigations, polygraph, counter-intelligence, internal oversight, and professional development and training. Today, Caulfield is the co-owner of Procurement Integrity Consulting Services, LLC, a company specializing in developing, assessing and structuring strategies to assure contracting integrity.

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11C Using the Internet as an Investigative Tool

Wednesday, 8:30-9:45 a.m.

SESSION FULL

Level: Intermediate
Recommended Prerequisite: Understanding of open source information, social media and the basic use of search tools
Field of Study: Computer Science

Traditional old school investigations have come a long way, baby! Today's online investigative research is more than a simple Google search. We have an extraordinary amount of information floating around the Internet. This session will explore best practices for understanding the intelligence you can recover from various public websites and search engines along with numerous social networking sites. Learn how your fingers can do the miles of walking and take away three new knowledgeable items, no matter what your skill level.

You Will Learn How To:

  • Expand your insight to online investigations
  • Explain why three sources are better than one
  • Have more confidence in your next online investigation
Speaker
Cynthia Navarro

President
Finnegan's Way

View Bio

Cynthia Navarro has worked in the area of investigations for more than 30 years and is currently the president of Finnegan’s Way, an investigative consultation and training firm located in California. In this role she manages both civil and criminal investigations and consults worldwide, specializing in anti-piracy, business and intelligence backgrounds. Prior to Finnegan’s Way, Navarro held various management positions at several Silicon Valley firms. In these positions, she was responsible for managing business intelligence gathering, intellectual property theft investigations, interviews, cyber investigations, background investigations and training. She has taught using the internet as an investigative tool to law enforcement and corporate investigators worldwide.

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11D EMV Chip Cards: Will They Prevent Fraud?

Wednesday, 8:30-9:45 a.m.

Level: Intermediate
Recommended Prerequisite: Understanding of banking and credit security measures
Field of Study: Specialized Knowledge and Applications

EMV cards — named for Europay, MasterCard and Visa, the three companies that originally developed the specifications for the technology — represent a significant improvement over magnetic strip cards, but they still have fraud-related vulnerabilities. This session will explore how the cards work, why they are an improvement over magnetic strip cards that are still being used, the current state of the implementation of the use of EMV cards and common scams connected to the cards.

You Will Learn How To:

  • Identify where EMV cards are vulnerable to fraud
  • Explain how EMV smart chip credit cards work
  • Adhere to regulations regarding the implementation of EMV smart chip cards
  • Recognize scams connected with the issuing and distributing of EMV smart chip cards
Speaker
Steven Weisman, J.D.

Professor
Bentley University

View Bio

Steve Weisman is a lawyer, college professor at Bentley University, author and one of the country's leading experts in cybersecurity, identity theft and scams. He writes the blog Scamicide where he provides daily updated information about the latest scams and identity theft. He is the author of nine books including his latest book, Identity Theft Alert. His book The Truth About Avoiding Scams was chosen by Smart Money Magazine as one of the ten best money books of 2008. Weisman is also a columnist for USA Today and Bankrate.com as well as a weekly commentator on cybersecurity, scams and identity theft for WGGB, the Springfield, Massachusetts ABC affiliate and regular commentator on New England Cable News and NewsMax.

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11E Effective Audit Conversations

Wednesday, 8:30-9:45 a.m.

Level: Intermediate
Recommended Prerequisite: Communications
Field of Study: Basic knowledge of the aspects of interviewing in an audit or fraud examination

Gain the knowledge, understanding and skills required to facilitate any meeting with an investigative purpose. This session will provide processes and techniques to enhance the quality of audit meetings and fraud-related interviews. The session will also focus on building influencing skills and questioning techniques to help secure a detailed, reliable and accurate account while avoiding confirmation bias and other common cognitive fallacies.

You Will Learn How To:

  • Develop and wield influence
  • Operate effectively through proactive collaboration
  • Communicate both orally and in writing to a range of audiences
  • Advocate the internal audit function to others
  • Prepare for an interview and conduct an interview or meeting
Speaker
Jonathan Davison

Managing Director
Forensic Interview Solutions

View Bio

Jonathan Davison has more than 12 years investigation and interview experience as a Detective with the Greater Manchester Police. In his last role with the Greater Manchester Police, he was an Advanced Specialist Tier 3 Interviewer and a Qualified Trainer in the field of Investigative Interviewing. Davison founded Forensic Interview Solutions (FIS), a collaborative team of international experts specializing in investigative interviewing and delivering bespoke training, consultancy and solutions to public and private sector organizations worldwide. He specializes in the forensic application of the "science of interviewing" in the workplace to improve investigative decision-making, efficacy and quality.

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11F Big Data Analytics and Big Money Fraud Litigation

Wednesday, 8:30-9:45 a.m.

Level: Intermediate
Recommended Prerequisite: Understanding of data analytics and how the data can be used in real time
Field of Study: Auditing

The analytical tools to discover fraud are now available to large financial and retail organizations in real time. That means that the fraudster can now be caught in the act instead of after the fact. However, with this greater knowledge comes greater responsibility — and greater legal liability. This session will link big data analytics (BDA) to emerging case law to show how those who use BDA can use it not only to protect themselves, but also their customers and other third parties, or face significant class actions for failing to do so.

You Will Learn How To:

  • Determine when you actually "know" that a fraud is taking place
  • Decide who in the organization has to have this knowledge before it is affixed to the corporation itself
  • Define your obligations in reviewing and reporting the results of the BDA being used by your company
Speaker
David Debenham, J.D., CFE, CFF

Chair of Supreme Court of Canada Group
Partner, McMillan LLP

View Bio

David Debenham has been a practicing commercial litigation trial lawyer for the past 23 years and is a partner in the McMillan law firm’s Ottawa office. Debenham’s fraud practice eventually inspired him to become a Certified Fraud Examiner, and acquire his diploma in Investigative and Forensic Accounting from the Rotman Business School’s Graduate Program at the University of Toronto. He has published a text directed at fraud investigators and expert witnesses called “The Law of Fraud and the Forensic Investigator” along with the leading articles in the United States and Canada on the subject of detecting and reporting fraud in a law firm. He has spoken at ACFE chapter meetings in Ottawa, Toronto, and Saskatoon, as well as the ACFE national conference.

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11G The Internet of Things: Technology Risks When Everything Is Connected

Wednesday, 8:30-9:45 a.m.

Level: Advanced
Recommended Prerequisite: Basic knowledge of Internet security and privacy
Field of Study: Computer Science

The concept of the Internet of Things (IoT) is to connect almost any item to the Internet. Smart devices in the home and office, industrial sensors to monitor and control automated systems, connected vehicles, medical devices, fitness trackers, security systems and cameras will all be capable of communicating wirelessly with their cloud-based hosts as well as with each other. This technology creates significant security risks for enterprises as well as individuals and has already been proven to be insecure. There will also be a staggering volume of data generated by these devices, some of which could be useful evidence in a fraud examination. This session will explore these risks and how this technology could be used to commit fraud or provide useful evidence.

You Will Learn How To:

  • Define the Internet of Things (IoT)
  • Explain how the wireless technology used by IoT devices is not secure
  • Identify the security and privacy risks that will be caused by IoT
Speaker
Walt Manning, CFE

President
Investigations MD

View Bio

Walt Manning has more than 35 years of experience in both law enforcement and private consulting, focused on the fields of investigations, digital forensics and e-discovery. He retired with the rank of lieutenant after a 20-year career with the Dallas Police Department. After his years of investigative experience in both the public and private sectors, Manning founded Investigations MD with the simple goal of helping other investigators to be more successful.

Manning has been published in Fraud Magazine, Police Computer Review, Police Chief and Information Systems Security. He has coordinated and taught more than 100 seminars all over the world on subjects related to computer and Internet investigations, as well as digital forensics.

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11H Lessons Learned from the Case Files of an Independent Compliance Monitor

Wednesday, 8:30-9:45 a.m.

Level: Intermediate
Recommended Prerequisite: Some understanding and knowledge of the ethical behavior and regulations governing compliance
Field of Study: Behavioral Ethics

Increasingly aggressive regulatory and law enforcement actions against both corporations and individuals have highlighted the importance of corporate ethics and compliance programs, and related anti-fraud activities, in preventing employee misconduct and managing the risks of a corporate ethical failure. In fact, recent cases have demonstrated that a strong corporate ethical culture is the most important internal control that a company can use to protect itself against the inevitable damage from the actions of bad actors in the workplace. Through actual case studies and examples of third-party independent assessments, this session will explore best practices and the greatest mistakes that companies make when structuring and implementing corporate ethics and compliance programs.

You Will Learn How To:

  • Identify best practices used by organizations to create and maintain a sound ethical culture and manage the risk of employee misconduct
  • Discover the greatest mistakes companies make in responding to allegations of wrongdoing, and how to prevent them
  • Demonstrate corporate due diligence before a crisis occurs to satisfy government agencies, regulators and law enforcement

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Eric Feldman, CFE, CIG

Senior Vice President and Managing Director, Corporate Ethics and Compliance Programs
Affiliated Monitors, Inc.

View Bio

Eric Feldman retired from the Central Intelligence Agency (CIA) in 2011 after a distinguished thirty-two year career with both the Executive and Legislative branches of the federal government. Included in his experience is his service as a federal Inspector General, specializing in the oversight, audit and investigation of government programs, contracts and operations. He has served in executive positions with Offices of Inspector General at the Department of Defense, Defense Intelligence Agency and CIA, and was the longest serving Inspector General of the National Reconnaissance Office (NRO). At the NRO, he presided over a highly successful procurement fraud prevention and detection program, widely recognized by the Department of Justice as a model throughout the federal government. Feldman is currently the Senior Vice President and Managing Director, Corporate Ethics and Compliance Programs for Affiliated Monitors, Inc., a nationwide independent compliance monitoring practice headquartered in Boston, Massachusetts.

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11I Integrity Risks: The Reputational Challenge

Wednesday, 8:30-9:45 a.m.

Level: Intermediate
Recommended Prerequisite: Some understanding of risk posed by doing business with third parties
Field of Study: Management Advisory Services

Companies are no longer being held responsible only for their own integrity and ethics, but also for acts of their third parties. Suppliers, distributors, resellers and other third parties pose significant integrity and compliance risks that need to be managed by every company to avoid significant fines and reputational damage. This session will look at the types of third parties that are engaged by typical companies and compare them against 19 key legal risk areas ranging from fraud and corruption to sustainability and environmental risks. The session will then look at how to identify and manage these risks in a large corporation.

You Will Learn How To:

  • Identify key risk areas in your third parties
  • Map key risk areas against third parties
  • Build solutions and best practices to minimize risks

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Scott Lane

Executive Chairman
The Red Flag Group

View Bio

Scott Lane, Executive Chairman of The Red Flag Group, has a background in legal, compliance, internal audit, export control, ethics and corporate governance, providing counselling and advice to senior management throughout the world in the development of legal and compliance practices. Lane is the founder of the firm and remains actively involved in its strategic direction.

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11J The Piper Method of Conducting Thorough and Complete Investigations

Wednesday, 8:30-9:45 a.m.

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

The Piper Method is a thorough and complete investigative approach which incorporates the use of ten simultaneous investigations on each case in an effort to increase solve rates and reduce and prevent future occurrences of criminal and other wrongdoing. This approach also seeks to identify and take corrective action on systemic weaknesses which caused and/or contributed to the matter(s) being investigated as well as identify waste and abuse. This session will explore the ten investigations used in the Piper Method and how you can incorporate them into your fight against fraud.

You Will Learn How To:

  • Connect the dots and find the dots to connect
  • Think plural — not singular — when conducting investigations
  • Maximize the use of existing resources and information
  • Prevent future wrongful occurrences
  • Solve more cases
Speaker
Charles E. Piper, CFE, CRT

Retired Federal Special Agent
Owner, Charles Piper’s Professional Services

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Prior to opening his company in 2011, Charles Piper served for more than 30 years in law enforcement. He served as a U.S. Army military policeman and investigator, a city police officer, a supervisory detective and for 20 years as a Federal Special Agent, Criminal Investigator with the Office of Inspector General, Department of Defense (DoD). Piper has conducted investigations from coast to coast and his investigations have resulted in the identification and conviction of numerous criminals and the recovery of millions of dollars. He is the author of two anti-fraud books: Investigator & Fraud Fighter Guidebook: Operation War Stories and Healthcare Fraud Investigation Guidebook. In June 2014, Piper was the recipient of the Association of Certified Fraud Examiners’ Hubbard Award.

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11K Fraud Victims Speak Out!

Wednesday, 8:30-9:45 a.m.

Level: Advanced
Recommended Prerequisite: Knowledge of and experience in fraud examinations and the investigative process
Field of Study: Specialized Knowledge and Applications

Gain insight into the specifics of multimillion-dollar financial fraud schemes from the fraud victim’s point of view. In this session you will learn from the industry expert who investigated these embezzlements and the fraud victims who suffered huge losses. While you will examine the fraud elements behind the schemes and the precise fraud techniques used, more importantly, you will hear firsthand from the fraud victims as they speak out about the betrayal of close confidantes, the discovery of the scheme, the emotion and the stress, and more.

You Will Learn How To:

  • Understand complex fraud schemes
  • Recognize fraud symptoms and how the concepts make the case
  • Gain perspective from fraud victims
Speaker
Brett Ray

COO
Integrity Furniture Group, Inc.

View Bio

Brett Ray — and his company — are victims of fraud. He is the COO of Integrity Furniture Group, Inc., a 15 year-old furniture company specializing in the residential, hospitality and student housing markets. Ray’s experience includes operations management for multiple mattress and upholstery manufacturing facilities, furniture warehousing and import logistics, product development and international sourcing, financial planning, sales management, marketing, and business administration. Ray has been involved with community and business development with several organizations, most recently having completed a 3-year term as a board member for the Desoto County Economic Development Council.

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11L Being a Powerful Expert Witness

Wednesday, 8:30-9:45 a.m.

Level: Intermediate
Recommended Prerequisite: Experience testifying in a civil or criminal fraud case
Field of Study: Specialized Knowledge and Applications

One never knows when he or she will be called upon to present expert witness testimony based on something done in the ordinary course of business. Fraud examiners must always be prepared to testify in a litigation matter. There are specific rules to success in presenting expert testimony and as a fraud examiner, you need to know them. This session will teach the fundamentals of expert witness testimony and provide the tools you need to be a powerful expert witness.

You Will Learn How To:

  • Qualify as an expert to provide testimony
  • Present a credible and persuasive opinion on direct examination
  • Answer questions on cross-examination and survive
  • Prepare to meet a Daubert challenge to reliability
  • Apply the Rules of Evidence in forming an expert opinion
Speaker
Alan Zipp, J.D., CFE, CPA, CVA

CPA, Attorney
Alan Zipp, CPA, PC

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Since 1970, Alan Zipp has provided specialized tax and financial planning advice to individuals and small businesses. In addition to tax matters, he has developed a specialty in the area of divorce tax and financial planning and related litigation support services. He has written two books, numerous articles on topics ranging from tax matters, litigation support issues, business valuation and legal issues. In the course of his practice, Zipp has been called on to provide expert witness testimony at divorce trials on a wide range of tax and financially-related issues including pension and business valuations.

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11M Building an Anti-Bribery Gift Registry That Includes Data Analytics

Wednesday, 8:30-9:45 a.m.

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

If your organization is subject to the requirements of various anti-bribery regulations (including FCPA, Sunshine Act, and the U.K. Bribery Act), then you may already have a gift registry, a centralized way to document gifts given to and received from third parties. Unfortunately, these programs typically only cover the least risky transactions; they are dependent on informed employees self-reporting gifts. This session will discuss the approach and methodologies to create a robust “approval and analytics” solution that marries approved gift transactions with potentially fraudulent activity.

You Will Learn How To:

  • Define the need for gift registries, as well as the challenges and risks behind the typical gift registry
  • Apply data analytics techniques for identifying gifts, including fuzzy matching techniques like Levenshtein, Dice Coefficients, Soundex and others
  • Integrate data analytics with a gift registry approval process to create a robust anti-bribery program
Speaker
Phil Lim

Content Solutions Manager
ACL

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Phil Lim has more than eight years of experience advising audit, risk, compliance and finance groups of global organizations and all levels of government. He has deep experience implementing programs aimed at monitoring for anti-bribery, privacy, and fraud waste and abuse risk. Recent speaking engagements include 2015 IIA Dallas SuperConference, 2015 Vancouver Island IIA Fraud Awareness Seminar and the 25th Annual ACFE Global Fraud Conference.

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12A Profiling the Fraudster

Wednesday, 10:05-11:20 a.m.

SESSION FULL

Level: Intermediate
Recommended Prerequisite: Familiarity with the varying motivations of the white-collar criminal
Field of Study: Specialized Knowledge and Applications

For so long fraud examination has focused on weaknesses in controls and the investigation of transactions that occurred outside of that control environment. Fraud is perpetrated, however, by human beings who make conscious decisions to be dishonest and steal from others. Profiling the characteristics of these fraudsters, their methodologies and their environments provides another tool in the fight against fraud and corruption. This session will take you through the theory of profiling methodology, use case studies and short videos to demonstrate how it works, and provide you with fraud profiling methodology.

You Will Learn How To:

  • Develop a profiling methodology for your business using information and statistics from previous fraud experiences
  • Identify characteristics and methodologies of fraudsters
  • Examine the history of psychological profiling and the lessons for modern investigation techniques
  • Adopt a new methodology to complement your fraud examination processes

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Simon Padgett, CFE, CPA, FCCA

Head of Internal Audit, Risk and Compliance
Bahrain Finance Company

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Simon Padgett is Head of Internal Audit, Risk and Compliance for Bahrain Finance Company and was previously Head of Forensic Services for PwC in Vancouver, Canada and prior to that Head/Director of Forensic Services at Protiviti in the United Arab Emirates. Prior to this he held positions of Head of Internal Audit, Risk Management and Forensic Services for large public companies and has worked for the Big 4 accountancy firms including six years at Ernst & Young in South Africa and KPMG in the Caribbean Region. His experience crosses the spectrum of forensic accounting, auditing, risk management, corporate governance and more. His career for the last 20 years has had a focus on forensic accounting, fraud and corruption investigations.

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12B FrAML: A Comprehensive Approach to Anti-Money Laundering and Fraud Prevention

Wednesday, 10:05-11:20 a.m.

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

FrAML — a financial industry buzz term for the comprehensive approach to detecting and investigating both fraud and money laundering — is an integrated approach to combating financial crimes across its full spectrum. This session will review new trends and indicators for fraud and AML activity, and how financial institutions can best address FrAML issues without having a blindside to either fraud or money laundering.

You Will Learn How To:

  • Identify indicators of emerging financial crimes
  • Develop a comprehensive approach to combating money laundering and fraud
  • Equip your anti-fraud or AML professionals with available resources to combat both money laundering and fraud issues
Speaker
Ryan Schwoebel, CFE

AML Officer
Protective Life Corp

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Ryan Schwoebel is a Certified Fraud Examiner and the Anti-money Laundering Compliance Officer for Protective Life Corp’s investment firm, ProEquities. Previously, he worked as an Assistant Vice President for Regions Bank’s anti-money laundering department, where he worked in fraud and anti-money laundering investigation and compliance. Prior to his transition to the private sector, Schwoebel worked in law enforcement, including roles as a police officer, deputy sheriff and special agent with the Naval Criminal Investigative Service (NCIS). He volunteers with the AARP’s Fraud Watch Network, and is a member of the ASIS Economic Crimes Council, the U.S. Postal Inspection Service’s ID Theft/Economic Crimes Task Force, and the Alabama chapter of the International Association of Special Investigation Units.

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12C Investigator Panel: The Investigative Skillset Most Organizations Require?

Wednesday, 10:05-11:20 a.m.

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

Increasingly organizations are coming to realize they need to develop and maintain in-house skills to deal with the unforeseen fraud event. But where do organizations draw the line on working with internal staff versus contracting outsiders, such as computer forensics, cyberfraud experts and the like, to assist in a fraud examination? This panel of experienced investigators will discuss where organizations need to be staffed and what expertise they should retain.

You Will Learn How To:

  • Define what anti-fraud skillset organizations can contract internally and externally
  • Determine why organizations rely on third-party outside contractors for fraud work
  • Manage and control these diverse teams
Speaker
Liseli Pennings, CFE

Deputy Training Director
Association of Certified Fraud Examiners

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Liseli Pennings is the Deputy Training Director for the ACFE. She was a Special Agent with the U.S. Treasury Inspector General's Office for Tax Administration (TIGTA) and was previously a career special agent with the State Department’s Diplomatic Security Service. She is a subject matter expert in international investigations and physical security, and was a law enforcement attaché in both Europe and Latin America. Pennings was awarded seven of the U.S. Department of State’s Meritorious Honor Awards, a Superior Honor Award and 4 letters of commendation.

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12D Tackling Fraud in Latin America

Wednesday, 10:05-11:20 a.m.

Level: Intermediate
Recommended Prerequisite: Fundamental knowledge of fraud schemes
Field of Study: Specialized Knowledge and Applications

Recent fraud- and corruption-related activities unveiled in Latin America have given way to review the tools available to anti-fraud professionals, laws in force, ways to collaborate with authorities in investigations processes and advise on the recovery of stolen funds from fraud. This session will explore examples of cases in Guatemala, Honduras and Brazil, including the investigative tools implemented, challenges and results. This session will also discuss the need for reform and for trained anti-fraud professionals as well as asset recovery opportunities.

You Will Learn How To:

  • Collaborate with authorities in fraud investigations
  • Recover assets stolen in frauds
  • Employ special methods of investigation
Speaker
Emanuel Callejas

Attorney, Associate
Carrillo y Asociados

View Bio

Emanuel Callejas is an attorney at Guatemalan law firm Carrillo y Asociados. He is a member of the firm´s Bankruptcy, Insolvency, Fraud & Asset Recovery practice group, focusing on main aspects of asset recovery, investigations and litigation strategy involving multijurisdictional parties. His practice also involves anti-corruption investigations and compliance matters. His experience includes the gathering and preparation of evidence in collaboration with forensic experts, preparation of witness testimony, coordination of international legal assistance requests and analysis of electronic evidence.

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12E Navigating the Minefields of International Business Partner and Vendor Fraud

Wednesday, 10:05-11:20 a.m.

Level: Intermediate
Recommended Prerequisite: Knowledge of international business partnerships as they relate to goods and services suppliers
Field of Study: Auditing

The likelihood of fraud and misconduct is not limited to those employed by your company. Often, companies are victims of fraud by third-party vendors. New regulations, as well as the recent record-breaking fines for non-compliance, highlight a changing landscape around vendor management. Further, as corporate geographies expand, management oversight of international vendors and business partners can be even more daunting. This session will explore how auditing these entities before, during and after services are provided can result in a significant mitigation of fraud risks.

You Will Learn How To:

  • Assess fraud risks, including specific geographical risks
  • Take detective, preventive and deterrent measures
  • Address findings and move forward
Speaker
Jeffrey Matthews, CFE, CPA

Vice President
Charles River Associates

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Jeffrey G. Matthews has significant experience in financial investigations, forensic accounting and litigation support. Matthews has spent many years practicing for Big Four accounting firms and state, local and federal governmental bodies. He has investigated and provided oversight for investigations of federal and state criminal violations, including many types of fraud. He has calculated damages resulting from breach of contract, breach of fiduciary duty, diminution of value and misappropriation of trade secrets.

Speaker
Leah D. Lane, CFE

Director, TI Global Investigations
Texas Instruments

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Leah Lane has more than 25 years of combined public and private sector investigation and fraud examination experience. She began her investigative career as a U.S. Customs Service special agent — a position she held for more than seven years before moving to the private sector. During her career, she has assisted, conducted and managed hundreds of investigations globally involving alleged Foreign Corrupt Practices Act violations, multifaceted internal and external fraud, and employee misconduct cases.

Lane is the Texas Instruments (TI) director of global investigations responsible for managing a group of investigators in the U.S. and Asia with global investigative responsibility. Lane is also responsible for fraud awareness within TI. Prior to joining TI, Lane served as JCPenney’s first audit fraud manager and worked for more than a decade in several security positions at Hewlett-Packard (formally Electronic Data Systems).

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12F Fraud and Misuse Detection Through Data Visualization

Wednesday, 10:05-11:20 a.m.

Level: Intermediate
Recommended Prerequisite: Understanding of data analytics and how it can be used to detect potential fraud
Field of Study: Auditing

Data visualization has become a buzzword in the business industry the past few years, but what does it really mean? Using the Mayo Clinic Supply Chain Management as a case study, this session will explore one organization's progression from volumes of data to data mining to data visualization, including data visualization's use in the detection of fraud and misuse. It will also cover key concepts, including how data visualization can be used to detect instances of unusual behavior and executive-level reporting.

You Will Learn How To:

  • Define data mining and data visualization
  • Explain why organizations choose to use data mining in fraud detection and executive reporting
  • Gain insight from live examples of how Mayo Clinic Supply Chain has used data visualization to complement its auditing activities
Speaker
Erich Heneke, CFE, CMA

Senior Manager - Supply Chain
Mayo Clinic

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Erich Heneke’s financial emphasis is in supplier risk management, audit/controls and financial planning and analysis. He has worked in Mayo supply chain management (SCM) for seven years, focusing his efforts on sound SCM controls, fraud prevention/detection, accuracy of balance sheet accounting and other controls-related work, including Mayo’s voluntary SOX compliance. During his time at Mayo, Heneke and his team have completed several projects addressing proper controls with supply chain, including development of an award-winning credit card risk scoring platform.

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12G When Virtual Becomes Reality

Wednesday, 10:05-11:20 a.m.

Level: Intermediate
Recommended Prerequisite: Knowledge of the current state of technology as it applies to fraud
Field of Study: Specialized Knowledge and Applications

Here's a quick test of your current knowledge: What is a nonce bit? You have heard of Bitcoin, but how many cryptocurrencies are there? What is questing? This session will provide the answers to these questions and reveal why they are relevant to fraud fighters around the world. If you don't know the answers to the above, you need to update your knowledge because fraudsters ALWAYS make the most of emerging and intrusive technology. This session will guide you through online, virtual and cryptocurrencies and explain why they are preferred by criminals.

You Will Learn How To:

  • Understand the differences in online, virtual and cryptocurrencies
  • Change real money (dollars) to virtual currency and vice versa
  • Explain why virtual currencies are preferred by criminals
  • Discuss why virtual worlds are optimal for covert communications
Speaker
Tim Harvey, CFE

Director of UK Operations
Association of Certified Fraud Examiners

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Tim Harvey is a fraud consultant with experience investigating fraud in both the private and public sectors. He joined the Metropolitan Police in 1979 and was a career detective, spending a third of his service at New Scotland Yard’s Fraud Squad and as the Detective Superintendent of the Economic Crime Department, he managed more than 120 investigators. He joined the City of London Police when they obtained government lead status for fraud in 2004. After retiring from the force he became the Director of UK Operations for the Association of Certified Fraud Examiners as well as a Justice of the Peace on the bench of Northamptonshire Magistrates Court.

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12H The ACFE-COSO Fraud Risk Management Framework

Wednesday, 10:05-11:20 a.m.

Level: Advanced
Recommended Prerequisite: Experience in applying the COSO principles to risk management in a business environment and familiarity with ACFE Fraud Risk Assessment Tool
Field of Study: Specialized Knowledge and Applications

COSO revised its Internal Control Framework (ICF) in 2013, adding 17 important principles. COSO Principle 8 states, "The organization considers the potential for fraud in assessing risks to the achievement of objectives." All publicly-traded U.S. companies follow the COSO ICF. This session will explain the new ACFE- and COSO-sponsored Fraud Risk Management Guide that can be used to comply with Principle 8.

You Will Learn How To:

  • Conduct a detailed fraud risk assessment
  • Support the fraud risk assessment as well as fraud prevention, detection and investigation efforts, with data analytics
  • Assess the strength of your organization’s existing fraud risk management against best practices using the framework’s scorecards
Speaker
David Cotton, CFE, CPA, CGFM

Chairman
Cotton & Company LLP

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Dave Cotton is chairman of Cotton & Company LLP, Certified Public Accountants. Cotton & Company is headquartered in Alexandria, Virginia. The firm was founded in 1981 and has a practice concentration in assisting Federal and State government agencies, inspectors general, and government grantees and contractors with a variety of government program-related assurance and advisory services. Cotton is presently serving on the AICPA’s Performance Audit Standards Task Force and chairs the Fraud Risk Management Task Force, sponsored by COSO and the ACFE. He has testified as an expert in governmental accounting, auditing and fraud issues before the U.S. Court of Federal Claims and other administrative and judicial bodies.

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12I Potholes on the Ethical Road from Investigation to Prosecution

Wednesday, 10:05-11:20 a.m.

Level: Intermediate
Recommended Prerequisite: Adopt best practices in ethical decision making for CFEs
Field of Study: Behavioral Ethics

In today's world, ethics is a highly dynamic area for Certified Fraud Examiners (CFEs). Understanding and properly consulting the sources of ethical guidance can ensure best practices and best outcomes in the fight against fraud. This session will provide an overview of the sources of ethical guidance for CFEs and include a series of real-life examples of how ethical issues arise throughout the life of a file from investigations to prosecution, and the impacts of ethical choices.

You Will Learn How To:

  • Use available sources of ethical guidance for CFEs
  • Prepare for the types of ethical issues and dilemmas that can arise in the course of investigations
  • Adopt best practices in ethical decision making for CFEs

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Brigeeta Richdale, J.D., CFE

Associate
Bennett Jones

View Bio

Brigeeta Richdale practices corporate and commercial litigation with an emphasis on securities and regulatory matters, fraud and enforcement proceedings, employment matters, corporate/commercial disputes and representation of financial institutions and investment advisors. She has extensive experience in matters involving investigations and enforcement proceedings before the RCMP's Commercial Crime division, the Investment Industry Regulatory Organization of Canada and the Mutual Fund Dealer's Association, and well as national and international agencies including Canada Revenue Agency, Internal Revenue Service, U.S. Securities and Exchange Commission, Federal Bureau of Investigation and Interpol. As a former litigator in the Enforcement Department at the British Columbia Securities Commission, Richdale successfully prosecuted a variety of complex and high profile cases. As a former Criminal Investigator, Certified Fraud Examiner and Special Provincial Constable, she investigated breaches of the Securities Act and Criminal Code.

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12J Inside the Threat Matrix

Wednesday, 10:05-11:20 a.m.

Level: Intermediate
Recommended Prerequisite: A knowledge of risk assessment as it applies to technology
Field of Study: Specialized Knowledge and Applications

Tax fraud, identify theft, ransom ware, cyber espionage, hacking and other terms are becoming the norm for employees, business, organization and governments. Cybersecurity is the number one risk for businesses today. Drawing on the experience of an investigator who has worked hundreds of data incident cases, this session will walk through scenarios to help you understand the threat matrix, provide approaches to combat the threats and give three points for everyone to take back to their organization.

You Will Learn How To:

  • Understand real-world types of data events that can occur within your organization
  • Identify some of the most prevalent risks leading to recent data events
  • Apply a high-level approach to assessing threats to your organization and taking appropriate action
  • Define the steps that can be taken in the event of a data event to address the threat and limit impact
Speaker
Bill Hardin, CFE, CPA, CFF, PMP

Vice President
Charles River Associates

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Bill Hardin has worked on hundreds of forensic engagements in the areas of data breach and cyber incident response, theft of trade secrets, white-collar crime, FCPA investigations and enterprise risk management. Many of his cases have been mentioned in The Wall Street Journal, Financial Times, Forbes, and Krebs on Security, amongst other publications. With a background in finance, operations and software development, he brings valuable insights to clients from multiple dimensions. In addition to his forensic engagement assignments, Hardin has served in numerous interim management roles for organizations experiencing disruption. He has assisted companies with various management consulting assignments pertaining to strategy, operations and software implementations.

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12K What Happens in Vegas Could be Fraud

Wednesday, 10:05-11:20 a.m.

Level: Basic
Recommended Prerequisite: A fundamental knowledge of fraud examinations and the investigative process as it related to casino operations
Field of Study: Specialized Knowledge and Applications

Even with thousands of cameras strategically placed throughout a casino, fraudsters will attempt, and sometimes succeed, to cheat the house. Schemes can be sophisticated and utilize advanced technology. Some schemes, like card counting, are the simplest and oldest. However, more refined baccarat schemes include edge sorting or hidden cameras secretly placed up the fraudsters sleeve in hopes of capturing the order of playing cards. Casino data analysts mining data to steal loyalty points topped one of the largest insider frauds in recent history. And the largest fear of any casino: collusion among casino employees and patrons. Learn how leading Las Vegas anti-fraud teams combat cheating in the casino industry. This session will reveal various cases of casino fraud and the surveillance video of fraud, and discuss the extent or means the fraudsters will utilize in hopes of a big win.

You Will Learn How To:

  • Identify high stake risks in the casino industry
  • Recognize how cheaters cheat
  • Explain why policies and procedures are so important
Speaker
Sharon Tibbits, CFE

Executive Director, Fraud Control Group
MGM Resorts International

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Sharon Tibbits’ career in the casino industry started in 1996 in a small Laughlin casino where she served as Casino Controller. In 2002, she moved to Las Vegas and joined MGM Resorts International family. She held the positions of Casino Controller/Compliance Officer at New York New York Casino and Director of Compliance at Mandalay Bay Resort & Casino. In 2010 she cofounded the MGM Resorts International Fraud Control Group where she serves as Executive Director. Her team is responsible for fraud investigations of employees, patrons, vendors and tenants at 10 Las Vegas and three regional properties.

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12L Professional Development Panel: A Top Down Approach to Fighting Fraud

Wednesday, 10:05-11:20 a.m.

Level: Overview
Recommended Prerequisite: None
Field of Study: Management Advisory Services

Where do the initiatives for an organization’s anti-fraud efforts begin? Is at the very top or the organization or does it resides elsewhere? This panel of experts and anti-fraud professional will offer their views on where an anti-fraud directive should originate and where the leadership and tone should be set.

You Will Learn How To:

  • Explain how an organizations structure may limit anti-fraud programs
  • Discover how organizations deal with a decentralized approach to fraud
  • Adopt best practices in addressing fraud in a coordinated manner
Speaker
Robert Rudloff, CFE, CIA, CRMA

Senior Vice President, Internal Audit
MGM Resorts International

View Bio

Based in Las Vegas, Bob Rudloff is a 30-year veteran of the gaming industry. Currently he is responsible for directing the company-wide internal audit program at all owned and operated properties. Prior to joining MGM Resorts International, Rudloff was Director of Internal Audit Services with PricewaterhouseCoopers. Rudloff is a recognized leader in the internal auditing profession, having held positions of leadership within the Institute of Internal Auditors at the local and international level for more than 20 years.

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12M Exploiting a Position of Trust: Analyzing Vendor Fraud Ripped From the Headlines

Wednesday, 10:05-11:20 a.m.

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

Vendors hold a unique position in our business lives. They provide necessary services to our companies, deliver goods and, depending on the length of their relationships, sometimes they become a part of the family. This may lead us into a false sense of security not only regarding the quality and pricing of those goods and services, but also the integrity of the vendor. How can this false sense of security be prevented? Is there anything we can do to avoid or prevent a violation of trust? One way is to ensure transparency in our business relationships. This session will examine vendor fraud cases ripped from the headlines and examine how analytics can discover hard to detect risks before they exploit a position of trust.

You Will Learn How To:

  • Understand the current trends and impacts of vendor fraud on organizations and how to keep adapting anti-fraud measures to evolving business models
  • Minimize organizational risk and fortify true levels of trust between customer and vendor
  • Learn how analytics could have identified vendor fraud cases currently in the news
Speaker
Joe Palmar, CFE, CPA, CFF

President
Palmar Consulting Group

View Bio

Joseph M. Palmar is President of Palmar Consulting Group, Inc., a boutique firm specializing in accounting, financial forensics and outsourced CFO services. Palmar is a Certified Public Accountant, Certified Fraud Examiner and Certified in Financial Forensics with more than 20 years of accounting, finance, audit and forensic experience. Recently he received a special commendation from the FBI for his assistance in uncovering a multimillion dollar fraud and is a graduate of the FBI’s citizen academy.

Speaker
Tom Green

Division Director, Health Applications
CALIBRE Systems, Inc.

View Bio

As Division Director of Health Applications at CALIBRE Systems, Inc., Tom Green is responsible for defining the direction and scope for clinical and fraud prevention e-Solutions. His most recent work has focused on helping organizations manage risk tolerance levels in their vendor population. In this role, he is responsible for thought leadership and product management of VETTED®, a vendor risk reduction e-Solution for the prevention of fraud and corruption, and vendor fraud business re-engineering.

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