Register by September 28 to save CAD 150!

Sessions

Sunday, October 28
Pre-Conference

4 CPE

The optional Pre-Conference workshop is a great way to kick-start your conference experience and will give you the tools to gain the professional edge you need. This four-hour session provides a higher level of instruction and more practical skill development than a typical Main Conference session.

1:00-5:00 p.m.

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Pre-Conference: Data Analytics for the Fraud Examiner
Michael Akpata
Team Lead, Public Safety Investigations and Counterfraud i2 National Sales IBM Canada

We are producing data at an ever-increasing rate. In 2016, it was estimated that the United States produced 2.6 million gigs of internet data every minute. From smart phones and social media feeds to black boxes in automobiles, we are generating more and more data. This substantial amount of information creates opportunities for fraud. As systems become more complex, the ability to detect, deter and inoculate against these intrusions must keep pace with these occurrences.

In our largely interconnected enterprises, investigations have become increasingly more difficult, not due to lack of investigative skills but because of the exorbitant amount of data available. This pre-conference session will help you understand big data, recognize how you can use analytics and how you can apply the use of data analytics in your investigations.

Course Outline:

  • 1:00-2:10 p.m. Understanding the Dimensions of Big Data and the Four Types of Analytics
  • 2:25-3:35 p.m. What Analytics Can and Cannot Do
  • 3:50-5:00 p.m. Applications and Case Study

You Will Learn How To:

  • Inspect the massive amounts of data in your examinations
  • Assess the volume, velocity, variety and veracity of data for more effective investigations
  • Identify the four different types of analytics
  • Analyze a case study and apply your knowledge

CPE: 4
Level: Basic
Recommended Prerequisites: None
Field of Study: Auditing

Monday, October 29
Main Conference

20 CPE

In addition to notable keynote speakers, the Main Conference features four tracks covering current fraud issues, case studies and practical solutions. These sessions offer proven best practices and practical tips you can immediately incorporate into your anti-fraud program.

8:30-9:50 a.m.
10:10-11:30 a.m.

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2A: AI and the New Age of Fraud Detection
Solon Angel
Founder, MindBridge Ai

Technological breakthroughs like artificial intelligence (AI) are having a disproportionate effect on fraud detection techniques in auditing. With its advanced self-learning algorithms, AI is enhancing the judgment of finance professionals in finding “needle in a haystack” fraud attempts and material misstatements that otherwise would go unnoticed with antiquated approaches. This session will review how this technology has impacted the audit profession and how data science can be applied to improve fraud detection.

You Will Learn How To:

  • Recognize how auditing has evolved as a profession
  • Recognize challenges of the current auditing approach and the analytics tools in detecting fraud
  • Compare outcome from AI algorithms and rule-based analytics on a general ledger
  • Apply data science to detect anomalies otherwise missed by rules-based analytics
  • Appraise advancements in the public accounting profession that reduce analyst fatigue, streamline data ingestion and revolutionize financial data analysis

CPE: 1.6
Level: Advanced
Recommended Prerequisites: Experience with analytical tools in detecting fraud during audit
Field of Study: Auditing

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2B: Identity Theft and Counterfeit Documents: A Case Study
Michael Akpata
Team Lead, Public Safety Investigations and Counterfraud i2 National Sales, IBM Canada

In this session, you will learn about identity theft and counterfeit documents. This session will discuss a case of cross-border cooperation that had a successful prosecution due to the collaboration of a number of involved agencies. It will also cover the new identity theft/counterfeit document sections of the criminal code designed to protect identities.

CPE: 1.6
Level: Basic
Recommended Prerequisites: None
Field of Study: Specialized Knowledge

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2C: Concrete Equities: An Investment Fraud Case Study
Conal Archer, CFE
Fraud, Investigation and Risk Management, IRISS Corp.

This session will address investigation best practices through a real-life case example. Concrete Equities Inc. and its affiliates raised $118 million in the exempt securities market between 2005 and 2009 in Calgary but went into receivership in 2009. Investors complained to both the Royal Canadian Mounted Police (RCMP) and the Alberta Securities Commission who ran parallel but separate investigations. This session will examine the RCMP investigation, the results of the investigative work plan, the evidence that supported the charges and best practices that resulted in the successful prosecution of the case.

You Will Learn How To:

  • Evaluate the role of a well-defined work plan while conducting large investigations
  • Assess how disclosure management affects criminal prosecution
  • Recognize the value of partnerships and coordination with all stakeholders
  • Identify how to properly handle documents that may contain solicitor-client privilege

CPE: 1.6
Level: Basic
Recommended Prerequisites: None
Field of Study: Specialized Knowledge

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2D: Being Ethical in a Corrupt Environment
Marc Tasse, CPA, CA, CFF, FCPA, CICA
Senior Instructor, Canadian Centre of Excellence for Anti-Corruption

Ethical behavior is more noticeable in corrupt environments than in ethical ones. Organizations should view the prospect of building a strong ethical reputation in such environments as an opportunity and consider the costs of resisting corruption as an investment in building such a reputation. This session will address how organizations can be ethical in a corrupt environment, and how they should frame their ethical behavior in a way that resonates with as wide a network of ethically sensitive stakeholders as possible.

You Will Learn How To:

  • Appraise the importance of establishing a strong ethics and compliance program
  • Assess how to instill ethics from the top of the organization
  • Determine how to deal with different types of stakeholders
  • Compare examples of what makes an ethics and compliance program effective

CPE: 1.6
Level: Intermediate
Recommended Prerequisites: Knowledge of the basic elements of corporate business ethics
Field of Study: Behavioral Ethics

11:40 a.m.-1:20 p.m.
1:30-2:50 p.m.

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4A: 21st Century Fraud Fighter
Steven Wilson, MBA, CFE, CFCI, CCE
Managing Director, Hexigent Consulting Inc.

Modern fraud fighters need to be aware of the rapidly evolving technology landscape and possess a comprehensive understanding of emerging investigative tools and techniques. In this session, you will learn about digital forensics, online investigative tools, data analytics, comprehensive case management and collaboration to gain a deeper understanding of where fraud and financial crime investigations are heading and how you can stay on the leading edge of these changes.

You Will Learn How To:

  • Inspect how technology is changing crime and investigations landscapes
  • Recognize how current and emerging technology can be implemented for investigations
  • Identify tools and investigative resources that can be used for investigations
  • Determine proactive steps to ensure you stay on the leading edge of these changes

CPE: 1.6
Level: Basic
Recommended Prerequisites: None
Field of Study: Specialized Knowledge

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4B: Connecting the Dots in Audits
Thi Nguyen, CA, CPA, CFF
Manager, Business Management, CN Rail

This session will cover the requirements of company policies, processes and controls for expense claims, procurement of goods and services and payments to third-party vendors. When an overpayment is detected, it can be either an error or a behavior problem. If it is a behavior problem, how do we address it? Is training available for employees to understand policies, guidelines and expectations? Are there consequences for poor behavior? Can we connect the dots from overpayments with other processes for which there is financial exposure? How can we detect, deter and prevent poor behavior?

You Will Learn How To:

  • Recall how to conduct audits of expense claims
  • Connect errors or potential fraud to other methods of payments within your organization
  • Review the processes for control and detection of fraud

CPE: 1.6
Level: Basic
Recommended Prerequisites: None
Field of Study: Auditing

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4C: Developing Evidence-Based Practices: The Case of Deception Detection
Vincent Denault, LL.M., CFE
Lecturer, Department of Communication, Université de Montréal

When trying to develop better interview practices, anti-fraud professionals often seek training in the detection of deception. While there is extensive research on the subject, the lack of dialogue between scholars and professionals has left the door wide open to self-proclaimed experts trying to sell their unproven methods. Having the incorrect impression that a truthful individual is a liar can result in dire financial and human consequences. This session will examine the science on deception detection, and how dialogue between experiential knowledge and scientific knowledge can foster the development of evidence-based practices. This session will also debunk various myths about the detection of deception and explain why scientific knowledge about human behavior is an asset for anti-fraud professionals.

You Will Learn How To:

  • Identify the core principles of deception detection
  • Assess the impact of cognitive biases when searching for the truth
  • Recognize myths about human behavior
  • Evaluate the role of science in the development of better practices

CPE: 1.6
Level: Basic
Recommended Prerequisites: None
Field of Study: Communications and Marketing

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4D: Canadian Whistleblower Laws: A Help or a Hindrance?
Sandy Boucher, CFE
Senior Investigator, Grant Thornton LLP

Whistleblower laws in Canada are a patchwork of provincial and federal statutes. This means that most workplace whistleblowers are not covered by them or the protections they offer. Challenges with the laws stem from the variety of statutes and their lack of uniform coverage, as well as from their content and intent, which have not kept up with similar laws in the developed world.

This session will cover the current Canadian whistleblower laws and highlight best practices from other countries. You will also learn how to develop and operate effective whistleblower systems, as well as how to educate clients on how to improve existing systems.

You Will Learn How To:

  • Examine current Canadian whistleblower laws, what they are and what protection they offer for whistleblowers
  • Determine what happens to whistleblowers who have no legal protections by reviewing important Canadian cases
  • Recognize new and powerful best practices from other countries, and how elements of these can be applied in Canada
  • Apply key strategies for working with and protecting whistleblowers in your investigations
  • Recognize the ways you can educate your colleagues, clients and communities on the importance of a new way forward for Canadian whistleblowers

CPE: 1.6
Level: Intermediate
Recommended Prerequisites: Knowledge of the fundamentals of workplace investigations and working with whistleblowers as part of an investigation
Field of Study: Specialized Knowledge

3:10-4:30 p.m.

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5A: Blockchain, Bitcoin and Wallet Transactions: A Forensics Introduction
Simon Padgett, CFE, CPA, CGA, FCCA (UK)
Director, DMG Forensics

As bitcoin and blockchains enter the mainstream, what do you need to know? In this session, you will learn the basics of how blockchain works and why it is so important in digital security. Bitcoin, the most notable user of blockchain, will be explained as well has how bitcoin wallets are used to track coin movements and trace transactions on this pseudo-anonymous blockchain.

You Will Learn How To:

  • Analyze how blockchain works
  • Assess how bitcoin makes use of blockchain technology
  • Recognize the implications for security and fraud prevention
  • Identify how digital wallets can help trace blockchain transactions

CPE: 1.6
Level: Overview
Recommended Prerequisites: None
Field of Study: Specialized Knowledge

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5B: Interviewing to Elicit Valuable Information
Chris Rosetti, CFE, CPA/CFF
Owner, Chris J. Rosetti, CFE, CPA

This session will help you understand how people behave during interviews and how you can build rapport with them. You will learn how to construct a list of questions that will get responses in an efficient and effective manner. The session will also review the different types of questions and interviewing techniques to help you in your investigations.

You Will Learn How To:

  • Analyze deception and how it manifests in interviews
  • Assess question continuity
  • Identify questioning techniques

CPE: 1.6
Level: Intermediate
Recommended Prerequisites: Experience with professional interviewing
Field of Study: Communications and Marketing

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5C: Through the Looking Glass: Protecting Yourself While Conducting Internet-Based Investigations
Ryan Duquette, CFE
Founder and Principal, Hexigent Consulting Inc.

“Through the looking glass” is a metaphorical expression meaning: on the strange side, in the twilight zone, or in a strange parallel world. While the internet can be considered a strange, parallel world, it can also be an informative, interesting, yet scary place when conducting investigations. There are technologies and methods that you can use to protect your identity and information while conducting internet-based investigations. This session will showcase and illustrate these technologies and methods in order to keep you safe.

You Will Learn How To:

  • Identify some of the methods criminals use to find your data
  • Compare various technologies and software tools to protect your identity while investigating online
  • Examine various methods to employ to hide your own tracks

CPE: 1.6
Level: Basic
Recommended Prerequisites: None
Field of Study: Specialized Knowledge

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5D: Trust the Hotline
Elizabeth Simon, CFE, CPA
Director, Ethics and Compliance, Cox Communications, Inc.
ACFE Regent

Just because there is an anonymous reporting mechanism in place doesn’t mean that employees or third parties will feel comfortable enough to use it. Individuals might feel uncomfortable speaking up if they fear retaliation, think their allegations won’t be taken seriously or suspect the company won’t take action. A demonstrated ethical culture helps employees and third parties do the right thing and speak up when misconduct is observed. In this session, you will explore the relationship between an ethical, "Speak Up" culture and hotline reporting volume, and identify steps you can put in place to help people trust your hotline.

You Will Learn How To:

  • Recognize social conformity and how it plays a role in misconduct in the workplace
  • Examine the reasons why people don't feel comfortable speaking up when they observe misconduct
  • Appraise the components of an ideal Speak Up culture
  • Identify recommendations for ensuring a Speak Up culture where employees can trust the hotline

CPE: 1.6
Level: Intermediate
Recommended Prerequisites: General understanding of ethics hotline/helpline management
Field of Study: Behavioral Ethics

4:30-6:00 p.m.
Attendee Networking Reception
Tuesday, October 30
8:30-9:50 a.m.
10:10-11:30 a.m.

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7A: Modern Insider Threats: Cyberattacks Come Home
Jean-Charles Plante, CFE, CPA, CA-IFA, CFF
Vice President, RSM Canada
Daimon Geopfert
Principal, National Leader of Security and Privacy Risk Consulting, RSM US LLP

Most organizations focus their cyber prevention and detection efforts on external threats such as hackers and malware. This is understandable since such incidents are the most common and the most publicized, but they are not actually the most expensive or dangerous to an organization. Data mining within breach reports and insurance claims shows that insider incidents accounted for 8–15% of attacks over the last few years, with damages averaging four times higher than external attacks.

This session will use actual data breach losses and case studies to explore how rogue employees have quietly become a material risk to organizations. This will include overviews of how insider threats operate, how fraud teams can prevent or at least identify such activity, and how stolen goods are sold in underground markets. This session will include real-world examples of how control failures led to data breaches that should have been prevented.

You Will Learn How To:

  • Compare statistical analysis of the prevalence and damages from rogue employees performing data theft
  • Identify the most common techniques of malicious insiders and how to detect them
  • Evaluate how the perpetrators use the underground market and cryptocurrencies to profit anonymously

CPE: 1.6
Level: Overview
Recommended Prerequisites: None
Field of Study: Specialized Knowledge

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7B: Nonprofit Organizations: The Breeding Ground for Fraud
Rosanne Walters, CFE, CPA, CA, CBV, CFF
Partner, Forensic and Valuation Services, BDO Canada LLP

Due to the nature of nonprofit organizations, they likely experience funds going in and out of the organization for various approved and mandated purposes. However, with complicated organizational structures and a small contingent of trusted staff, nonprofits are susceptible to funds misappropriation by a number of common schemes. This session will address the top 5 schemes common to nonprofits, with reference to actual case studies. For each scheme, we will discuss the top 5 indicators and top 5 preventive measures.

You Will Learn How To:

  • Identify the top 5 fraud schemes in nonprofits
  • Evaluate real case studies that demonstrate these fraud schemes
  • Distinguish the 5 fraud indicators and 5 fraud preventive measures for each fraud scheme

CPE: 1.6
Level: Intermediate
Recommended Prerequisites: Knowledge and experience with fraud schemes, financial terms and the mandate of nonprofit organizations
Field of Study: Specialized Knowledge

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7C: Mortgage Fraud: The New Normal
Marie Dyck, CFE
Director, Fraud Risk Management, Equitable Bank

Has the current environment of stress testing and rising interest rates affected consumers’ willingness to commit mortgage fraud? How has organized crime, both foreign and domestic, adapted to the increased regulation and oversight in real estate?

This session will explore recent fraud trends that have emerged from the new lending reality and will describe the tools that mortgage lenders are using to adapt to evolving fraud techniques.

You Will Learn How To:

  • Assess the current mortgage lending environment
  • Recall the basic elements of mortgage fraud and money laundering through real estate
  • Identify mortgage fraud detection tools and methodologies

CPE: 1.6
Level: Overview
Recommended Prerequisites: None
Field of Study: Specialized Knowledge

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7D: Anti-Bribery and Corruption Management Programs
Stan Levitt, CPA, CA
Director, Forensic Restitution

The legal requirements for complying with the Books and Records requirements of the Corruption of Foreign Public Officials Act (CFPOA) are numerous and have far-reaching implications for companies doing business outside of Canada. The legislation has morphed from its original enactment in February 1999 to align more closely with the law of many developed countries doing business outside their home jurisdictions. This session will examine the CFPOA changes as well as the implications that the changes may have on Canadian companies' accounting systems, document management controls, and other aspects of their anti-bribery and corruption programs.

You Will Learn How To:

  • Summarize the changes in the CFPOA legislation since its introduction
  • Analyze the books and records offences contained in the CFPOA
  • Examine real-life examples of books and records contraventions
  • Navigate jurisprudence from other regions
  • Identify strategies that management can employ to ensure enhanced compliance with the Act
  • Analyze the books and records offenses contained in the CFPOA

CPE: 1.6
Level: Intermediate
Recommended Prerequisites: Knowledge of the fundamentals of bribery, corruption and other kickbacks
Field of Study: Specialized Knowledge

11:40 a.m.-1:20 p.m.
1:30-2:50 p.m.

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9A: Data Analytics to Prevent and Detect Fraud in the Insurance Industry
James D. Ruotolo, CFE
Director, Products and Marketing for Fraud and Security Intelligence, SAS



Dan McKenzie
Principal Solution Architect, SAS

Last year, calling auto insurance fraud “systemic” and an “industry” that costs its taxpayers $1.6 billion annually, the Ontario government vowed to create a Serious Fraud Office to tackle the problem of lawyers, clinics and other actors who take advantage of the system. In the healthcare space, according to CLHIA, all Canadians pay for healthcare fraud. In North America alone, it is estimated that 2–10% of all healthcare dollars are lost to fraud. This means higher costs for everyone.

The challenge to insurers lies in the velocity, variety and volume of networked transactions, which increase threat exposure, and in using limited investigative or audit resources effectively. How do you find a needle when you're not even sure what haystack its buried in? Join this session to hear about new trends, techniques and tools to proactively find and prevent fraud in a variety of insurance applications.

You Will Learn How To:

  • Illustrate how deep analytics and machine learning can increase fraud detection
  • Identify ways to reduce false positives, cost per claim and time to payout
  • Recognize how to improve the investigation processes with visualization while using limited investigative and audit resources
  • Apply best practices in approach, scope and data management to ensure your project stays on track and delivers results

CPE: 1.6
Level: Overview
Recommended Prerequisites: None
Field of Study: Auditing

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9B: Panel: Emerging Risks in the Financial Industry
Moderator: Jean Turnbull, CFE, CFCI
VP Strategies, Solutions and Innovation, Financial Crimes & Fraud Management Group, TD Bank Group

CPE: 1.6
Level: Overview
Recommended Prerequisites: None
Field of Study: Specialized Knowledge

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9C: Strategic and Innovative Ways to Investigate and Prosecute Financial Crimes: Case Studies
Norman DeBoer, CFE
Police Officer, Waterloo Regional Police Service

This session will explore strategic and innovative methods of investigating and prosecuting financial crime. The session will also discuss the benefits and challenges of electronic disclosure as well as the epidemic of lost trust in the police and public prosecutors. You will learn practical ways to develop a strong strategic team, including police, prosecutors, regulators and the private sector, how to prepare for criminal and civil prosecution, and the best options to recover funds. The session will end with an interative case scenario where you will participate and apply these investigtive methods.

You Will Learn How To:

  • Recognize the need for the Crown, police and corporate investigators to work together
  • Identify innovative methods to investigate and prosecute offenders
  • Glean investigative insights from current and complex frauds

CPE: 1.6
Level: Overview
Recommended Prerequisites: None
Field of Study: Specialized Knowledge

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9D: The State of Money Laundering in Canada
Mark McManus, CFE, CAMS, CTDP
Chief Solutions Officer, GHLC INC.

The money laundering and terrorist financing environment continues to quickly evolve. Significant advancements in technology have changed the ways Canadians interact with the financial system and presented challenges to the AML/CTF regime.

This session will explore the costs of money laundering, emerging techniques, global governance and recent examples of money laundering in Canada.

You Will Learn How To:

  • Outline the political, economic and social costs of money laundering
  • Describe the key components of transaction laundering, an emerging technique used by criminals globally
  • Explain where Canada stands on global governance, corruption and secrecy indices and describe some of the gaps in governance
  • Identify recent examples of money laundering in Canada, including the luxury real estate market

CPE: 1.6
Level: Intermediate
Recommended Prerequisites: A basic knowledge of AML/CTF techniques and programs
Field of Study: Specialized Knowledge

3:10-4:30 p.m.

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10A: Blockchain, Bitcoin and Wallet Transactions: A Forensics Introduction
Simon Padgett, CFE, CPA, CGA, FCCA (UK)
Director, DMG Forensics

As bitcoin and blockchains enter the mainstream, what do you need to know? In this session, you will learn the basics of how blockchain works and why it is so important in digital security. Bitcoin, the most notable user of blockchain, will be explained as well has how bitcoin wallets are used to track coin movements and trace transactions on this pseudo-anonymous blockchain.

You Will Learn How To:

  • Analyze how blockchain works
  • Assess how bitcoin makes use of blockchain technology
  • Recognize the implications for security and fraud prevention
  • Identify how digital wallets can help trace blockchain transactions

CPE: 1.6
Level: Overview
Recommended Prerequisites: None
Field of Study: Specialized Knowledge

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10B: Interviewing to Elicit Valuable Information
Chris Rosetti, CFE, CPA/CFF
Owner, Chris J. Rosetti, CFE, CPA

This session will help you understand how people behave during interviews and how you can build rapport with them. You will learn how to construct a list of questions that will get responses in an efficient and effective manner. The session will also review the different types of questions and interviewing techniques to help you in your investigations.

You Will Learn How To:

  • Analyze deception and how it manifests in interviews
  • Assess question continuity
  • Identify questioning techniques

CPE: 1.6
Level: Intermediate
Recommended Prerequisites: Experience with professional interviewing
Field of Study: Communications and Marketing

+

10C: Through the Looking Glass: Protecting Yourself While Conducting Internet-Based Investigations
Ryan Duquette, CFE
Founder and Principal, Hexigent Consulting Inc.

“Through the looking glass” is a metaphorical expression meaning: on the strange side, in the twilight zone, or in a strange parallel world. While the internet can be considered a strange, parallel world, it can also be an informative, interesting, yet scary place when conducting investigations. There are technologies and methods that you can use to protect your identity and information while conducting internet-based investigations. This session will showcase and illustrate these technologies and methods in order to keep you safe.

You Will Learn How To:

  • Identify some of the methods criminals use to find your data
  • Compare various technologies and software tools to protect your identity while investigating online
  • Examine various methods to employ to hide your own tracks

CPE: 1.6
Level: Basic
Recommended Prerequisites: None
Field of Study: Specialized Knowledge

+

10D: Trust the Hotline
Elizabeth Simon, CFE, CPA
Director, Ethics and Compliance, Cox Communications, Inc.
ACFE Regent

Just because there is an anonymous reporting mechanism in place doesn’t mean that employees or third parties will feel comfortable enough to use it. Individuals might feel uncomfortable speaking up if they fear retaliation, think their allegations won’t be taken seriously or suspect the company won’t take action. A demonstrated ethical culture helps employees and third parties do the right thing and speak up when misconduct is observed. In this session, you will explore the relationship between an ethical, "Speak Up" culture and hotline reporting volume, and identify steps you can put in place to help people trust your hotline.

You Will Learn How To:

  • Recognize social conformity and how it plays a role in misconduct in the workplace
  • Examine the reasons why people don't feel comfortable speaking up when they observe misconduct
  • Appraise the components of an ideal Speak Up culture
  • Identify recommendations for ensuring a Speak Up culture where employees can trust the hotline

CPE: 1.6
Level: Intermediate
Recommended Prerequisites: General understanding of ethics hotline/helpline management
Field of Study: Behavioral Ethics

Wednesday, October 31
8:30-9:50 a.m.
10:10-11:30 a.m.
Closing General Session

Register by September 28 to save CAD 150!

2017 ACFE Fraud Conference Canada