| Post-Conference Education - Auditing / Investigating Fraud Seminar |
| |
Thursday, July 29 |
Friday, July 30 |
7:30 - 8:30 a.m.
|
Continental Breakfast |
| |
Auditing Track |
Investigating Track |
Auditing Track |
Investigating Track |
8:30 –
9:50 a.m.
|
General Session: Introduction to Fraud Examination
All attendees are combined in this opening session. Meet your instructors and fellow attendees, as well as learn several important concepts necessary for fraud examination. Then learn the elements of the fraud theory approach to cases.
|
General Session: Gathering Public Information
As an auditor or investigator, you must know how to locate and use public information. This session will tell you where to go to get federal, state and local data |
10:05 – 11:25 a.m.
|
15L Fraud Responsibilities
of Accountants and Auditors
Accountants and
auditors have increased responsibilities for the detection and deterrence of fraud. This presentation introduces the duties of internal and external
auditors when detecting or preventing fraud. |
15M Introduction to Occupational Fraud Schemes
Much of the fraud an investigator is assigned to involves thefts and other offenses by executives and employees. This session gives you an overview of the different ways entities are defrauded from within. |
21L Corruption Schemes
In this presentation, become familiar with the
four types of corruption schemes: bribery and kickbacks, conflicts of interest, illegal gratuities and economic extortion, and learn how to prove these cases circumstantially. |
21M Using the Internet in Fraud Examinations
Critical information needed to investigate a fraud can be obtained from Internet resources and on a computer’s hard drive. This presentation will provide some of the most current and effective techniques used in today’s fraud examinations. |
| 11:25a.m. – 12:25 p.m. |
Group Lunch |
Lunch on Your Own |
| 12:25 – 1:45 p.m. |
17L Asset Misappropriation
Schemes, Part 1
This session explains the basics of asset misappropriation involving cash. Topics include the principal types of occupational fraud, larceny of cash on hand and from deposits and skimming schemes involving sales and receivables. |
17M Interview
Techniques, Part 1
This presentation will introduce you to the art of interviewing by first explaining the basic elements of the psychology behind communication. Learn the five types of interview questions that are asked in all situations. |
23L Financial Statement Fraud Schemes
Discussed are the five methods used by management to misstate the entity’s income & assets: timing differences; fictitious revenues; concealed liabilities and expenses; improper asset valuations; and improper disclosures.
|
23M Legal Issues for
Investigators
Conducting investigations is filled with legal pitfalls. During this session, learn the basics of the 1st, 4th, and 14th Amendments; libel and slander; invasion of privacy; entrapment and much more.
|
2:00 –
3:20 p.m. |
18L Asset Misappropriation
Schemes, Part 2
This presentation covers the remainder of the asset misappropriation schemes, including billing, payroll, expense reimbursement schemes, check tampering, register disbursements and theft of inventory and other assets. |
18M Interview
Techniques, Part 2
During this session, learn the basics of the evaluation of deception; introductory and informational questioning; assessment questioning; and closing accusatory questioning |
24L Fundamental Fraud
Analytical Techniques
Several concepts are very important in proving fraud cases: vertical and horizontal analysis, net worth computations and ratio analysis. This presentation will teach you the methods you need. |
24M Report Writing
Writing up the results of fraud investigations is critically important to the success of each case. This session tells you how to write up interviews and statements, write reports, and report the results of confidential information. |
3:35 –
4:55 p.m.
|
General Session: Legal Elements of Fraud
To investigate or audit for fraud, you must know how the all encompassing definition of the word, including the legal elements of fraud, intent, direct and indirect proof, and the legal rights of the accused and accuser. |
General Session: Wrap-Up and Conclusions
For one final time, auditors and investigators are combined into one session to discuss the lessons they learned in the previous two days. You will be able to raise specific questions about cases and learn from the experts. |