• Virtual Conference: Live Broadcast Schedule

    The Live Broadcast offers two dynamic Main Conference sessions to choose from during each timeframe so you can customize your Virtual Conference experience.

    MONDAY, JUNE 13

    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


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

    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


    Level: Basic
    Recommended Prerequisite: None
    Field of Study: Behavioral Ethics
    Speaker: John Hurlimann, CFE

    EthicsSession content eligible for ACFE ethics CPE requirement.

    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


    Level: Intermediate
    Recommended Prerequisite: Knowledge of the fundamental elements of bribery and corruption
    Field of Study: Specialized Knowledge and Applications
    Speaker: Jarrod Baker, ACA

    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


    Level: Intermediate
    Recommended Prerequisite: A fundamental knowledge of fraud examinations and the investigative process
    Field of Study: Communications
    Speaker: Meric Bloch, J.D., CFE, CCEP-F, PCI

    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


    Level: Basic
    Recommended Prerequisite: None
    Field of Study: Communications
    Speaker: Gregory A. Coleman

    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


    Level: Intermediate
    Recommended Prerequisite: Familiarity with the concept of the underground Internet
    Field of Study: Computer Science
    Speaker: Cary Moore, CFE, CISSP

    TUESDAY, JUNE 14

    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


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

    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


    Level: Intermediate
    Recommended Prerequisite: An understanding of the components of ethical decision making and compliance.
    Field of Study: Specialized Knowledge and Applications
    Speaker: Bethmara Kessler, CFE, CISA

    EthicsSession content eligible for ACFE ethics CPE requirement.

    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


    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
    Speaker: Pamela Mantone, CFE, CPA, MAFF, CITP

    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


    Level: Intermediate
    Recommended Prerequisite: An understanding of money laundering concepts and alternative currencies
    Field of Study: Specialized Knowledge and Applications
    Speaker: John Bandler, CFE, CISSP, CAMS, CIPP/US

    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

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

    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


    Level: Advanced
    Recommended Prerequisite:Knowledge of and experience in fraud examinations and the investigative process
    Field of Study: Specialized Knowledge and Applications
    Speaker: Andy Wilson, CFE, CPP

    WEDNESDAY, JUNE 15

    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


    Level: Intermediate
    Recommended Prerequisite:Understanding of banking and credit security measures
    Field of Study: Specialized Knowledge and Applications
    Speaker: Steven Weisman, J.D.

    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


    Level: Intermediate
    Recommended Prerequisite: Experience testifying in a civil or criminal fraud case
    Field of Study: Specialized Knowledge and Applications
    Speaker: Alan Zipp, J.D., CFE, CPA, CVA

    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


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

    EthicsSession content eligible for ACFE ethics CPE requirement.

    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


    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
    Speaker: David Cotton, CFE, CPA, CGFM