7:30 a.m. - 8:30 a.m.

Continental Breakfast

8:30 a.m. - 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.

9:50 a.m. - 10:05 a.m.

Break

Track A - Auditors

Track B - Investigators

10:05 a.m. - 11:25 a.m.

14L: Fraud Responsibilities of Acountants and Auditors
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.

14M: 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.

11:25 a.m. - 12:25 p.m.

Group Lunch

12:25 p.m. - 1:45 p.m.

16L: 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.

16M: 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.

1:45 p.m. - 2:00 p.m.

Break

2:00 p.m. - 3:20 p.m.

17L: 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.

17M: 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.

3:20 p.m. - 3:35 p.m.

Break

3:35 p.m. - 4:55 p.m.

7:30 a.m. - 8:30 a.m.

Continental Breakfast

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

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. And you will find out what is available online.

9:50 a.m. - 10:05 a.m.

Break

10:05 a.m. - 11:25 a.m.

20L: 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.

20M: Using the Internet in Fraud Examinations
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.

11:25 a.m. - 12:25 p.m.

Lunch on your own

12:25 p.m. - 1:45 p.m.

22L: Fraudulent Statement 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.

22M: 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.

1:45 p.m. - 2:00 p.m.

Break

2:00 p.m. - 3:20 p.m.

23L: 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.

23M: 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.

3:20 p.m. - 3:35 p.m.

Break

3:35 p.m. - 4:55 p.m.