Program

Sunday, June 18
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 4-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.

Cyber Intelligence and Social Media Surveillance Investigations

CPE Credit: 4
Course Level: Intermediate
Prerequisite: Understanding of social media and the basic use of search tools
Field of Study: Specialized Knowledge

Speaker:

Keith Elliott

Vice President, Operations & Business Development
Reed Research Limited

Cyber intelligence is a leading source of lead information in any fraud investigation. Social media sites such as Facebook, YouTube, Twitter, Instagram and Pinterest represent approximately 1/5 of all internet traffic. This interactive Pre-Conference workshop will explore how to search and best capture these digital mediums for investigative purposes, while exploring current trends and the newest resources. Learn about OSINT, and how to access and preserve online evidence legally while practicing “safe search”.

You Will Learn How To:

  • Identify current social media trends and resources
  • Access and preserve social media and cyber evidence safely and ethically
  • Explore geotagging and mapping using interactive sessions to see the available metadata
  • Acquire online resources that can be used to maximize your investigation
  • Establish best practices for digital media collection and preservation
  • Identify your own digital footprint and how to investigate discreetly and anonymously

Course Outline

Fraud Risk Management and COSO: What You Need to Know

CPE Credit: 4
Course Level: Overview      
Prerequisite: None      
Field of Study: Auditing

Speaker:

Vincent M. Walden, CFE, CPA, CITP

Partner, Fraud Investigation and Dispute Services
EY

Most companies conduct routine fraud risk assessments as part of their internal controls and/or SOX compliance activities. However, according to the ACFE and COSOs’ recent Fraud Risk Management Guide, risk assessments are only a component of an effective fraud risk management program. As set forth in the guide, an effect fraud risk management program goes beyond risk assessments and considers governance, preventive and detective fraud control activities, investigative procedures and monitoring. How does your company’s program stack up against this new guidance?

In this Pre-Conference session, hear from one of the guide’s co-authors, among other anti-fraud professionals, on how to benchmark your fraud risk program against this new guidance, what key questions you should be asking and how leading data analytics innovations can play an important role in mitigating risks and improving efficiencies.


You Will Learn How To:

  • Benchmark your fraud risk program in the context of COSO’s five fraud risk management principles set forth in the guide
  • Leverage available ACFE online resources to assist with your company’s application of the guidance
  • Apply practical examples and frameworks to enhance your existing anti-fraud activities and measure results
  • Integrate leading data analytics techniques across the entire fraud risk management process – not just prevention and detection activities
  • Evaluate emerging fraud risks and disruptive technologies
  • Improve your company’s anti-fraud awareness and training initiatives by bring timely and relevant information to the forefront of your employees

Course Outline

Prevention and Detection of Purchasing, Procurement and Contract Fraud

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

Speaker:

Tom Caulfield, CFE, CIG, CIGI

Co-Founder
Procurement Integrity Consulting Services, LLC

The rise in contract management and the outsourcing of goods and services has created an increased risk to fraud, which can occur at any stage of the contracting and procurement process. Understanding these risks in acquiring goods and services, designing appropriate fraud prevention and detection controls, and knowing how to handle allegations are necessary in the fight against this fraud. Organizations must accept that there is a material risk of fraud within their procurement processes. Failing to recognize this risk exposes them to the full range and deceptive actions of fraudsters and the consequences, which could include potential debarment, contract termination, financial losses, public mistrust, reputation degradation, and criminal and civil penalties.

This Pre-Conference session will introduce you to the risks in specific procurement processes, along with best practices for preventing, detecting and reviewing allegations of contract and procurement fraud.


You Will Learn How To:

  • Recognize risk within specific types of procurements
  • Reduce the risk with sound prevention and detection techniques
  • Develop a work-plan to respond to suspected procurement fraud

Course Outline

Thursday, June 22 - Friday, June 23
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 28th Annual ACFE Global Fraud Conference include:

Auditing/Investigating Fraud Seminar

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

Speakers:

Janet McHard, CFE, CPA, CFF

President
McHard Accounting Consulting, LLC

Liseli Pennings, CFE

Training Director
ACFE

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

Using Data Analytics to Detect Fraud

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

Speaker:

Jeremy Clopton, CFE, CPA, ACDA, CIDA

Director
BKD, LLP

According to the ACFE's 2016 Report to the Nations on Occupational Fraud and Abuse, proactive data monitoring and analysis is among the most effective anti-fraud controls. Organizations which undertake proactive data analysis techniques experience frauds that are 54% less costly and 50% shorter than organizations that do not monitor and analyze data for signs of fraud.

Using Data Analytics to Detect Fraud will introduce you to the basic techniques of uncovering fraud through data analysis. Taking a software-independent approach, this two-day course provides numerous data analytics tests that can be used to detect various fraud schemes. You will also discover how to examine and interpret the results of those tests to identify the red flags of fraud.

You Will Learn How To:

  • Recognize the types of data and available tools that can be used to look for signs of fraud
  • Implement the full data analytics process from determining which data to acquire to evaluating the results
  • Apply numerous fundamental, advanced and non-traditional data analysis techniques
  • Analyze non-numeric data, such as text and timelines, for signs of fraud
  • Identify anomalies and recognize common red flags of fraud that appear in the data
  • Use data analytics tests to detect various asset misappropriation, corruption and financial statement fraud schemes

Course Outline

Money Laundering Schemes: Identifying and Investigating

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

Speaker:

Bret Hood, CFE

Director, 21st Century Learning & Consulting
Retired FBI Supervisory Agent for the FBI Academy's Leadership & Communications Unit

Money laundering is a common element in many fraud, corruption and terrorist-financing cases and has an economic impact on most businesses and government entities. As technology’s accessibility and ease of use increases, so does the number of ways a fraudster can conceal his ill-gotten gains.

This ACFE money laundering seminar will teach you how to recognize both traditional and emerging methods of laundering assets, including new payment technologies. You will also learn the tools and techniques you need to conduct a successful money laundering investigation.

You Will Learn How To:

  • Evaluate the goals of a money launderer at each stage of the laundering process
  • Identify traditional laundering schemes, as well as schemes involving emerging payment methods
  • Implement procedures to detect money laundering and identify red flags
  • Conduct money laundering investigations at the domestic and international levels
  • Report the results of the investigation and recommend corrective measures

Course Outline

Main Conference Sessions

Monday, June 19
Tuesday, June 20
Wednesday, June 21
CPE Credit: 20

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

  • 20 per page
  • 50 per page
  • 75 per page
  • View All
  • All Tracks
  • Track A The First Anti-Fraud Steps: Awareness, Prevention and Deterrence
  • Track B Refining Fraud Detection Techniques
  • Track C Fraud Investigation and Remediation Practices and Procedures
  • Track D Emerging Issues and Trends
  • Track E What is Working in Auditing for Fraud?
  • Track F Data Analytics Tools, Methods and Real Results
  • Track G Cyberfraud and Cybersecurity: How Big Are the Threats?
  • Track H Anti-Fraud Efforts in Risk Management and Compliance
  • Track I Ethics on the Job and in the Field
  • Track J Best Practices: What the Experts Are Doing
  • Track K Case Studies: Detection to Remediation
  • Track L Professional Development: Advancing Yourself, Advancing Your Firm
  • Track M Exhibitor Educational Sessions: Solutions to Real-Time Problems
  • All Topics
  • Auditing
  • Best Practices
  • Case Studies
  • Compliance/Risk Assessment
  • Current Issues
  • Data Analysis
  • Ethics
  • Fraud Awareness, Prevention and Deterrence
  • Fraud Detection, Investigation and Resolution
  • Leadership/Management
  • 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
  • Accounting
  • Auditing
  • Behavioral Ethics
  • Communications and Marketing
  • Information Technology
  • Management Services
  • Personal Development
  • Specialized Knowledge

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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
Michael Schidlow, CFE, CAMS

Senior Manager
HSBC Bank USA

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Michael Schidlow is an accomplished investigator, professor of ethics and criminal justice, and licensed attorney. He currently serves as the Head of Financial Crime Compliance (FCC) and Emerging Risk Audit evelopment at HSBC, directing the FCC training program for the global internal audit function. Schidlow is responsible for the overall governance of the training program, including the design and delivery of FCC training to Audit. In this role, Schidlow spearheaded the development of an exemplary FCC Bootcamp course which is delivered across the entire HSBC global footprint on an annual basis. Schidlow also provides ongoing financial crime risk subject matter expertise through the delivery of monthly awareness sessions, the production of a weekly FCC newsletter and ad hoc advisory. In addition, Schidlow leads the emerging risk consultation for Audit’s North America region.

Schidlow previously served as an investigator for Bank of America’s Global Financial Crimes Compliance division, specializing in high-profile client compromises, complex fraud and insider abuse allegations. Schidlow started his career working as an attorney concentrating on regulatory compliance and white-collar litigation matters. .

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2B Bad Accounting or Criminal Act: The Challenge of Proving Intent

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

Level: Advanced
Recommended Prerequisite:  Specialized Knowledge
Field of Study: Experience in fraud examination and the development of an investigation

Intent is the element that differentiates bad accounting from criminal fraud. All too often, the subject is willing to be perceived as stupid instead of being investigated as the perpetrator. This interactive session will examine the legal elements of fraud, including the types of evidence that prove intent, then look at actual case documents to show how intent can be proved through circumstantial evidence. The focus in this session will be to provide you with tools to assess intent as an element of your cases for a better chance of being pursued by prosecutors.

You Will Learn How To:

  • Understand how intent shapes fraud examinations
  • Create a toolkit of possible test work that can aid in showing intent
  • Explain the importance of non-financial documentation in proving intent
Speaker
Janet McHard, CFE, CPA, CFF

President
McHard Accounting Consulting, LLC

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Janet McHard is the founding partner of McHard Accounting Consulting, LLC, a firm specializing in forensic accounting, fraud prevention and accounting reconstruction. McHard provides assistance, including expert testimony, in the areas of fraud and forensic accounting. She also has experience in database management and class action administration. McHard has received special training in fraud prevention and investigation from the ACFE, the National Association of Certified Valuation Analysts and through the University of New Mexico’s Financial Investigators Certificate Program.

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2C Interviewing the Corporate Fraudster

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

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

Effective interviewing requires you to take into account the psychological process of how people think, act, react and interact in any given situation based on social, behavioral and cognitive processes. The investigative interview can provide an understanding of what motivates the fraudster, whether acting alone or in collusion with others inside or outside the organization. This session will provide ethical solutions for the investigative interviewing of corporate fraudsters by exploring the strategy and tactics that can be used.

You Will Learn How To:

  • Identify opportunity, motivational and rationalization factors to fraud offenders
  • Apply strategic and tactical use of evidence during interviews
  • Appreciate the business benefit of an applied strategic interview structure
Speaker
Jonathan Davison

Managing Director
Forensic Interview Solutions

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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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2D Advanced Online Investigations

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

Level: Advanced
Recommended Prerequisite:  Understanding and experience with open source information, social media and the use of online search tools
Field of Study: Information Technology

Due diligence in fraud investigations requires intense concentration, intelligence and the right tools. This interactive session will identify and demonstrate free online resources that break through traditional search roadblocks. You will discover how to locate personal information about any person or company. Popular social networking tools such as Facebook Live, Instagram and Twitter are covered, and the presentation goes much deeper into the vast resources available for researching personal information.

You Will Learn How To:

  • Conduct advanced search queries
  • Access content believed to be private in social media
  • Conduct thorough searches on all social networks
  • Learn about custom Python scripts for fraud investigations
  • Monitor live content and communication on social networks
  • View multiple historic satellite images and street views of any location
  • Identify all social networks in use by target username

Available for live stream. Learn more.

Speaker
Cynthia Hetherington, CFE

President
Hetherington Group

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Cynthia Hetherington has more than 20 years of experience in research, investigations and corporate intelligence. She is the founder of Hetherington Group, a consulting, publishing and training firm focusing on intelligence, security and investigations. She was the leader of Aon Consulting’s Corporate Strategic Intelligence group. Hetherington was also named the 2012 James Baker Speaker of the Year for the Association of Certified Fraud Examiners.

Hetherington applies her expertise in library science and information systems to provide clients with strategic insight into research and complex investigations. During her career, she has assisted a vast number of clients with internet investigations related to employee theft and intellectual property loss. Hetherington has also applied her research skills while conducting online and database research to uncover well-hidden relations among fraudulent associates, their assets and secrets. She has experience overseeing international investigations for Fortune 500 companies and other organizations in the Middle East, Europe and Asia.

A widely published author, Hetherington authored The Guide to Online Due Diligence Investigations (2015), Manual to Online Public Records (2008), and Business Background Investigations (2007) published by Facts on Demand Press. She is the publisher of Data2know.com: Internet & Online Intelligence Newsletter and has co-authored articles on steganography, computer forensics, internet investigations and other security-focused monographs. She is also recognized for providing corporate security officials, military intelligence units, and federal, state and local agencies with training on online intelligence practices.

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2E Anti-Money Laundering Controls and Risks

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

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

Anti-money laundering programs are no longer limited to banks and financial institutions. Organizations of all types and sizes that deal in large amounts of cash need to have a new understanding of not only who their customers are but also where their funds come from. This session will discuss the key elements of an effective anti-money laundering program.

You Will Learn How To:

  • Describe the increased demands on business to better understand your customers and the sources of funds
  • Identify the ways seemingly innocent behaviors could signal attempts to launder proceeds
  • Find out where FinCEN and the IRS are placing their focus on the battle against money laundering
Speaker
Robert Rudloff, CFE, CIA, CRMA

Senior Vice President, Internal Audit
MGM Resorts International

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Based in Las Vegas, Bob Rudloff is responsible for compliance, financial, operational, SOX, construction, technology and other audits at MGM Resorts and its owned and operated resorts. He also has responsibility for auditing MGM Resorts’ controlled REIT, MGM Growth Properties. Rudloff has been an internal auditor in the gaming and hospitality industry for more than 35 years, including five years at PricewaterhouseCoopers, where he was Director of Internal Audit Services serving clients operating land-based, riverboat, tribal and cruise ship gaming operations, as well as hotels and food and beverage services.

Rudloff served the Institute of internal Auditors as a volunteer at the local and international levels for more than 30 years. In 2015 he was inducted into the IIA’s American Hall of Distinguished Audit Practitioners. He currently serves on the audit committee for the International Association of Gaming Advisors. 

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2F Effectively Communicating Complex Data

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

Level: Intermediate
Recommended Prerequisite:  Working knowledge of data analytics and how the data is utilized
Field of Study: Auditing

When investigations leverage data analytics, which many do, figuring out how to communicate those results is a challenge for many examiners, both experienced and novice. With the various audiences who need the results, it is important the communication be delivered effectively. Through the use of examples and guides, this session will equip you with the skills you need for effective data communication.

You Will Learn How To:

  • Assess an audience and determine what types of data communication are most effective
  • Incorporate key design elements that lead to effective data communication
  • Supplement traditional report writing with data to enhance clarity and drive meaning
Speaker
Jeremy Clopton, CFE, CPA, ACDA

Director
BKD, LLP

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As a member of BKD Forensics & Valuation Services division, Jeremy Clopton leads the Big Data & Analytics and Digital Forensics practices. He specializes in data analytics with applications in fraud prevention and detection, risk assessment and business intelligence. Clopton has experience using ACL, IDEA and Tableau software for analysis, data visualization, visual analytics and dashboard development. Working with both IT and finance/accounting, he frequently assists with data gathering and extraction from accounting systems.

His project experience includes development and implementation of continuous auditing programs for Fortune 500 companies, development of analytics for compliance with anti-bribery and corruption regulations and investigative experience working with criminal justice organizations. Clopton’s industry experience includes all major industries.

Clopton is a frequent speaker on the topics of data analytics, continuous auditing, data visualization and the value data can bring to an organization. He has spoken at global and national conferences, as well as regional and local conferences and webinars. He also contributes to the Association of Certified Fraud Examiners’ Fraud Magazine and a variety of blogs on the topic of data analytics. Clopton is an ACFE Faculty member, leading courses on data analytics for fraud detection.

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2G Building a Cyber Incident Response Plan

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

Level: Intermediate
Recommended Prerequisite:  Understanding of cybersecurity and cyberfraud prevention and detection
Field of Study: Information Technology

It is not a matter of if your organization will have a cybersecurity incident, but when. In this session, you will build the outline needed to create a cyberincident response plan for your organization. This session will be a hands-on learning experience and will help you return to your office with a road map and understanding of how to create a cyberresponse and communications plan that will work when a cyberincident occurs.

You Will Learn How To:

  • Define a cyberincident response plan
  • Develop a cyberescalation matrix
  • Describe how IT security, cyberincident response and cyberactivation teams work
Speaker
Jack Healey, CFE, CPA/CFF

CEO
Bear Hill Advisory Group

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Jack Healey is an expert in operational, financial and organizational crisis management, strategies and tactics. His unique background as a trained operation and financial expert, fraud examiner, audit partner, negotiator and former COO/ CFO of a publically traded company, brings a unique perspective which addresses the operational, governance and human behavior which lead to crisis events. He developed the Business Crisis Diagnostic and Prevention Model™ which provides businesses with the framework necessary to identify impending business crises before they occur. This model can help identify the hidden risks inherent in an organization in order to develop containment plans prior to the loss of profits, reputation or associate well-being. This model has been used effectively by his clients to resolve complicated business crises and manage the consequences associated with fraud, product recall, data breach, workplace violence and activist shareholders.

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2H Conducting a Contract Fraud and Abuse Risk Examination

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

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

Undeniably, the most significant threats to achieving or maintaining contract integrity comes from the abundant fraud and abuse schemes targeting today's contracts and the myriad of ways each of those schemes can be performed. This session will walk you through the five major steps to identify the unique and specific degree of fraud and abuse risk in your organization’s contracting processes so you can build effective mitigation approaches.

You Will Learn How To:

  • Structure an enterprise-wide contract risk examination
  • Take the five steps to designing a contract fraud/abuse risk examination
  • Describe contract integrity controls
  • Identify the critical element of an organizational commitment to procurement 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.

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.  


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2I Why No One Calls: Top Factors Leading to Hotline Distrust

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

Level: Intermediate
Recommended Prerequisite:  An understanding of how hotlines function in organizations and why they are necessary
Field of Study: Specialized Knowledge

For some organizations, low hotline reporting volumes and no reported incidents of fraud are hallmarks of a successful program. But these metrics may be misleading and, on the contrary, may be indicators that employees don't trust the hotline reporting program at all. There is a wide disparity between having a hotline program and having a trusted and utilized hotline program. This interactive session will explore why trusted hotline programs are a must, identify where hotline reporting programs typically fail, and discuss where organizations can make improvements to create a world-class hotline program.

You Will Learn How To:

  • Explain the importance of trust in the operation and implementation of an organization's hotline reporting program
  • Identify the main areas where organizations can erode trust in the hotline program and possibly cause employees to withhold reporting concerns
  • Assess, correct and increase trust and reporting and create an effective and trusted hotline reporting program

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Ryan Hubbs, CFE, CIA, CCEP, CCSA

Global Internal Audit Manager | Data Analytics
Schlumberger

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Ryan Hubbs has more than 16 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 and compliance programs and measures, corporate investigation programs and protocols, and fraud data analytics. He has extensive experience investigating and researching anonymous shell company networks as well as developing analytics and process improvements to combat this emerging fraud risk area. Hubbs also previously served 13 years as a commissioned law enforcement officer in both Louisiana and Texas.

Hubbs is a member of the ACFE Faculty where he co-presents the CFE Exam Review Course, as well as specialized training such as Interviewing Techniques for Auditors, Auditing for Internal Fraud, Contract and Procurement Fraud, Detecting Fraud Through Vendor Audits, Principles of Fraud Examination and Conducting Internal Investigations. Hubbs co-wrote the guidance to the ACFE Standards and developed the ACFE Chapter Leaders Resource Guide. He has served 10 years as an ACFE Chapter President and officer for both the New Orleans and Houston ACFE Chapters. In his role as President of the Houston ACFE Chapter, he helped guide the chapter to be recognized as the ACFE’s 2014 Chapter of the Year and the recipient of the ACFE’s 2015 Chapter Newsletter of the Year. Hubbs’ continued involvement and contributions in the anti-fraud profession resulted in him being awarded the Greater Houston Fraud Impact Award in 2014.

Hubbs is also active in education, training and research. Hubbs 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. He was also the recipient of the 2013 ACFE Hubbard Award for having the most recognized article in Fraud Magazine

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2J Social-Psychological Behaviors: An Underused Tool for Fraud Investigators

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

Level: Advanced
Recommended Prerequisite:  Experience with fraud examination and interviewing, knowledge and understanding of the aspects of rationalization
Field of Study: Specialized Knowledge

Interviewers are constantly playing a cat-and-mouse game with subjects, trying to gather information without giving away certain known facts relevant to the case at hand. Fraudsters are normally prepared for their interview, anticipating both tactics and questions. Even so, an interviewer has powerful social-psychological tools at his disposal, which could increase the chances of a confession, but they often go unused. In this session, you will learn about certain social-psychological behaviors that could induce confessions from guilty parties.

You Will Learn How To:

  • Identify specific social-psychology behaviors relevant to interviewing
  • Explain the way these behaviors can enhance the chances of obtaining confessions
  • Apply these behaviors during the interviewing process to increase the chances of obtaining a confession
Speaker
Bret Hood, CFE

Director, 21st Century Learning & Consulting
Retired FBI Supervisory Agent for the FBI Academy's Leadership & Communications Unit

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Former 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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2K The Panama Papers: A Guide to Global Money Laundering and Fraud

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

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

Learn how trusted professionals, including Certified Public Accountants and licensed attorneys, assisted world leaders, kleptocrats, criminal financiers and everyday affluent people in circumventing money laundering and tax laws in attempts to hide their wealth. This session, led by the U.S. banking expert who reviewed the Panama Papers for the International Consortium of Investigative Journalists (ICIJ) prior to publication, will provide you with unrivaled, behind-the-scenes access to the methods of the investigation as well as the methods used by professionals to hide their clients' money in overseas havens.

You Will Learn How To:

  • Use the ICIJ resources to better investigate overseas fraud
  • Improve risk management and compliance
  • Obtain access to the ICIJ's public database in order to conduct effective fraud and money laundering compliance investigations
Speaker
David P. Weber, J.D., CFE

Academic Director - Fraud and AML Management Programs
Robert H. Smith School of Business, University of Maryland

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David P. Weber is the Academic Director of Smith’s graduate certificate programs in Fraud Management and Anti-Money Laundering Management, an executive education partnership with the American Bankers Association. Recently, Weber served as the U.S. banking expert who assisted journalists in reviewing information now known as the Panama Papers, pertaining to hundreds of current and former world leaders.

Weber developed and teaches the fraud and forensic investigation electives in Smith's Executive and Online MBA programs, as well as Maryland's new Graduate Certificate Program in Risk, Compliance and the Law. He also teaches in Smith’s Master of Science in Accounting, and undergraduate accounting programs. A Certified Fraud Examiner, attorney in private practice, and registered private investigator, he previously served as the U.S. Securities and Exchange Commission’s Assistant Inspector General for Investigations, the SEC’s Chief Investigator.

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2L Positioning Your Fraud Expertise: Identifying and Prioritizing Brand-Building Activities

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

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

Whether seeking better internal opportunities, going solo or building clientele, the proper positioning of an individual's (or business’s) fraud expertise is critical to achieving these objectives — it's just a matter of scale and degree. There are many avenues for positioning the value of an individual or business brand. This session will explore which options best serve your business and can make the difference between climbing the ladder of success one rung at a time — or taking the escalator up.

You Will Learn How To:

  • Create a positioning statement that best encapsulates the branded fraud expertise
  • Build the elements of a Professional Skills, Knowledge, and Experience (PSKE™) Portfolio
  • Select the brand-building tools and activities best suited for the particular fraud expertise
Speaker
Donn LeVie Jr.

Consultant/Trainer/Author
Donn LeVie Jr. STRATEGIES

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Author, speaker and seminar leader Donn LeVie Jr. (“The ONE Hire Authority”) has held hiring manager positions for more than 30 years for Fortune 500 companies (Phillips Petroleum, Motorola Corporation, Intel Corporation and others). In addition, he has worked for the U.S. Department of Commerce (NOAA) and been an adjunct faculty lecturer with the University of Houston system.

LeVie is the author of Confessions of a Hiring Manager Rev. 2.0 (Second Edition) and Strategic Career Engagement: The Definitive Guide for Getting Hired and Promoted. He has new books coming out for 2017: Mindworm: Burrowing Deep into Client Mindshare, and The Valueocity Quotient: Turbo-Charge the Value of Your Expertise to Clients and Customers. In addition, LeVie is a regular contributor to Fraud Magazine and has been a career strategist and speaker at ACFE annual conferences every year since 2010. .

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2M Joining Forces: How Audit and Fraud Can More Effectively Divide and Conquer

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

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

Last year’s ACFE Global Fraud Conference featured numerous audit sessions that promoted an interesting discussion: how do audit departments and fraud investigations work together? Join this session for a look into the functions within audits and investigations, what makes each unique and how these two groups can collaborate to realize efficiencies while reducing redundancies and enterprise risk. This session will explore how these two functions can more effectively leverage one another for optimal risk deterrence.

You Will Learn How To:

  • Define roles across auditing functions and investigative functions as well as across various industries
  • Improve your perspective in addressing fraud by understanding differences in various roles within an organization
  • Facilitate a dialog within your organization about insights shared in this session
Speaker
Jen Dunham, CFE

Principal Solutions Architect
SAS

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Jen Dunham focuses on providing subject matter expertise and assistance to government teams globally in addressing various security risks, focusing on insider threat targeting, analytics lead generation, cybercrime, all-source (fusion) analysis and similar applications of SAS Security Intelligence. As a Certified Fraud Examiner, she also assists government teams with traditional fraud challenges, such as procurement and occupational fraud.

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4A The World of the Whistleblower: Things Are Starting to Change

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

Level: Intermediate
Recommended Prerequisite:  An understanding of the components of ethical decision making and compliance
Field of Study: Behavioral Ethics

As whistleblowers are becoming accepted as an invaluable resource, organizations must learn who whistleblowers are and why they make their reports. They must also learn how to foster and empower people to speak up and come forward. Learn how potential whistleblowers think and act, how effective whistleblower systems are designed and developed, and how to harness whistleblower knowledge to fight fraud and improve organizations.

You Will Learn How To:

  • Identify common myths about whistleblowers and who they really are
  • Understand the multiple benefits that an effective whistleblower system can bring to an organization
  • Help your clients understand and harness the power of the whistleblower

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Sandy Boucher, CFE

Senior Investigator
Grant Thornton LLP

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Sandy Boucher is a seasoned investigator with 33 years of experience in both the public and private sectors. He manages a broad range of complex investigations and is a specialist in fraud, corruption and workplace investigations, compliance and due diligence enquiries, asset tracing and recovery. He has worked with many whistleblowers and has managed a number of complex investigations stemming from whistleblower complaints during his career. He is also on the Grant Thornton Confidential Anonymous Reporting for Employees (CARE) team. Boucher started his career with the Royal Hong Kong Police where he specialized in Asian organized crime, narcotics and money laundering investigations before moving to Canada in 1995.

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4B Construction Fraud Around the World: Cases, Causes and Controls

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

Level: Intermediate
Recommended Prerequisite:  Fraud fundamentals and how these can be applied to construction and capital projects
Field of Study: Specialized Knowledge

Construction unfortunately comes with an inherent risk of fraud at any level of the process, from the decision to move forward with a project through to the completion. This session will explore the risk at all phases and identify tools you can use to prevent, detect and investigate construction fraud.

You Will Learn How To:

  • Identify the fraud risk at each phase of construction
  • Implement controls to prevent and detect fraud
  • Obtain and build a risk assessment for fraud to help design audits to detect these frauds
Speaker
Denise Cicchella, CFE, CIA, CCA, FLMI

CEO
Auspicium

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Denise Cicchella has audited construction projects ranging in process from a few million to billions. She has worked tirelessly to improve performance, accountability, monitoring and procedures to ensure costs are correct and refunds are collected from vendors. She has also helped clients streamline processes and eliminate red tape where necessary. Cichella is the author of Construction Audit Guide: Overview, Monitoring and Auditing; Auditing for Corporates; and Essentials of Construction Management along with several articles and white papers. She has spoken at numerous ACFE conferences in the past along with local ACFE chapters. She has also spoken for the Institute of Internal Auditors, Healthcare Financial Management Association, Association of College and University Auditors and Association of Healthcare Internal Auditors. She is the founding president of the New York/New Jersey Chapter of the National Association of Construction Auditors.

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4C Maintaining and Protecting Electronic Evidence in Fraud Examinations

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

Level: Intermediate
Recommended Prerequisite:  Understanding of the chain of custody and how to secure evidence in a fraud examination
Field of Study: Specialized Knowledge

Traditional investigative teams need to be able to communicate and collaborate with technology teams when information is passed between the work streams. This session will use real-world case studies to illustrate how critical factors may have been missed without collaboration between technical and non-technical teams. It will also discuss the data cube where electronic correspondence and transactions corroborate with physical locations and actions.

You Will Learn How To:

  • Conduct a complete investigation and safely state “no stone left unturned”
  • Report confidently to audit teams, regulators, law enforcement and/or boards
  • Speak the language of investigators and technologists to be on the same page
  • Build a data cube for use as a demonstrative to counsel, client or juries
Speaker
Robert DeCicco, EnCE

Managing Director
Berkeley Research Group

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Robert DeCicco’s focus and expertise is in digital forensics and incident response consulting. He specializes in providing services related to data acquisition and forensic examinations for a variety of high-profile and confidential clients. His responsibilities span from hands-on examination and analysis of computer data to day-to-day management of DFIR staff and the enforcement of policies and procedures. DeCicco has actively managed, participated and defended collection and subsequent analysis of electronic evidence from thousands of items gathered from extremely complex, disparate and sensitive technology environments throughout the world.

DeCicco regularly works in conjunction with regulatory and law enforcement agencies to provide acceptable practices and forensically sound data and analysis protocols. He also maintains active involvement in the standard operating procedures group related to acceptable methodologies related to ESI collection and analysis in the field and in the lab.

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4D Shell Companies, Corrupt Practices and How to Uncover Them

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

Level: Intermediate
Recommended Prerequisite:  Understanding of the components making up a corrupt act and familiarity with the anti-corruption statues like FCPA and the U.K. Bribery Act
Field of Study: Specialized Knowledge

Shell companies are used for many reasons; some are legal while others are not. They act as the intermediaries, while the real owners remain hard to trace. As such, they are an ideal mechanism for concealing identity and aiding fraudulent transactions to appear legitimate. This session will provide a practical breakdown of what constitutes a shell company and provide tools to identify when shells are being used for illegal purposes.

You Will Learn How To:

  • Define shell companies and explain how they are relevant for fraudulent acts
  • Identify the ways people abuse shell companies for fraud
  • List legitimate reasons to set up shell companies
  • Use tools to detect whether a shell company is being used for illegitimate purposes
Speaker
Lisa Duke, CFE, CPA, MAFF

Supervisor Forensic Accountant
FBI

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Prior to her current appointment, for the last 10 years Lisa Duke 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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4E Designing Fraud Detection Audit Procedures for Procurement, Payroll and Point-of-Sale

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

Level: Intermediate
Recommended Prerequisite:  Knowledge of the anti-fraud controls in a corporate environment
Field of Study: Auditing

Procurement, payroll and point-of-sale transactions are highly susceptible to fraud and abuse as all three areas require human input to function. Operations invest significant dollar amounts on systems and applications to streamline processes, and rely on system controls and internal audits to ensure proper segregation of duties exist in these areas. However, all three areas continue to top the charts in regards to number of fraud cases and loss amount. This session will discuss the major key internal controls that must be in place to prevent and detect fraud. The session will also provide practical methodologies and tools to detect and analyze potential fraud risks in all three areas.

You Will Learn How To:

  • Implement analytical key ratio metrics as part of your current internal audit procedures or fraud detection analysis
  • Perform a fraud prevention spot check of current operations 
  • Develop preventive and detective fraud procedures
Speaker
Rodrigo Macias, CFE

Director, Risk Advisory & Fraud Prevention
MGO CPA's & Advisors

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Rodrigo Macias is a Director with MGO’s Risk Advisory & Forensic Services Practice with more than 11 years of experience. He has provided risk advisory services Fortune 500 companies, the gaming and hospitality industry, manufacturing corporations, financial institutions, nonprofits and global corporations.

Macias’s experience includes developing enterprise risk and fraud management, performing internal audits and compliance reviews, and designing fraud prevention internal controls and audits.

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4F Hadoop and Big Data: An Investigator's Perspective

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

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

Gain a firm understanding of what big data systems are and how they store and process data. This session will offer practical instructions on how Hadoop, the leading big data solution, stores data and operates, and provides instruction on the tools and techniques for investigators to use for the extraction and analysis of big data solutions.

You Will Learn How To:

  • Define “big data”
  • Describe how Hadoop is structured
  • Identify relevant data within a big data system
  • Use tools for analyzing and extracting information from big data
Speaker
Joe Sremack, CFE

Director
Berkeley Research Group

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Joe Sremack is an IT system and data analysis expert in Berkeley Research Group’s Technology Services practice. With more than 15 years of information technology and consulting experience, he has developed and implemented technology solutions to assist and advise corporate and legal clients in matters involving complex technology issues. Sremack’s expertise is in IT assessments, source code analysis, electronic discovery and complex data analytics involving disparate and voluminous data sets. A computer scientist by training, Sremack has conducted numerous matters involving system investigations, source code analysis, data analysis and the evaluation of technology solutions. He has advised clients across the U.S. and internationally in matters such as class-action settlement distribution, cybersecurity investigations, intellectual property theft, bankruptcy, financial fraud, health care regulatory investigations and anti-trust disputes. Sremack is the author of the book Big Data Forensics (2015), a guide to conducting investigations involving Hadoop and other Big Data systems.

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4G Bitcoin: Forensic News?

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

Level: Advanced
Recommended Prerequisite:  A working knowledge and experience in the current trend in alternative currencies
Field of Study: Specialized Knowledge

As alternative currencies such as Bitcoin grow in popularity, so do the opportunities for new types of fraud. This session will explore whether these new frauds also require new methods of investigation by comparing the Mt. Gox Bitcoin exchange fraud case with common investigation methods. This session will also discuss other publications and research that provide insight into the investigation methods used.

You Will Learn How To:

  • Adopt effective investigative methods for new types of fraud
  • Compare current situations with theoretical models
  • Understand the way Bitcoin works and how anonymity is not always guaranteed in the Bitcoin world
Speaker
Peter Temminck, CFE, RFA

Investigator
NN Group N.V.

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Peter Temminck has more than 15 years investigative and anti-fraud experience. He has worked at several financial institutions as well as for the Economic Investigative Services (FIOD-ECD), specializing in economic crimes. At NN Group, Security & Investigations, his role is to maintain and coordinate an independent investigation for internal incidents for all business units within the NN Group all over the world

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4H Measurement of Fraud Risks and Reporting of Fraud Metrics

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

Level: Intermediate
Recommended Prerequisite:  Understanding of fraud risk and how to quantify those risks for management
Field of Study: Management Services

Effective oversight of fraud risks requires establishing a fraud risk appetite statement that includes specific and quantitative fraud risk measurements and identifies parties that are responsible for maintaining them. It also requires designing and monitoring fraud-related key risk indicators (KRIs) and reporting KRIs and select fraud incidents to executive management and the board. This session will provide insight into the practical challenges associated with setting up fraud KRIs and meaningful reporting of fraud incidents in environments that are rich with transactional data.

You Will Learn How To:

  • Weigh the pros and cons of setting up a specific fraud risk appetite statement
  • Provide insight into adequate developing and reporting of fraud KRIs
  • Identify the challenges associated with fraud incidents reporting
Speaker
Dalit Stern, CFE, CPA

Director of Enterprise Fraud Risk Management
TIAA Financial Services

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Dalit Stern has more than 20 years of experience in mitigating fraud risks, conducting internal investigations into allegations of accounting irregularities, fraud, corruption and conflict of interest and in assisting organizations respond to regulatory proceedings. She is responsible for the build-out of the enterprise risk mitigation and detection of fraud. She leads teams focused on assessment of fraud risks, defining and monitoring of fraud metrics and KRIs, risk appetite statements development of root-cause analysis procedures and review of the effectiveness of counter-fraud controls.

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4I Balancing Confidentiality and Ethics: External Reporting of Internal Information

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

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

Organizational support for whistleblowing occurs when the organization provides an effective vehicle to blow the whistle, specific measures exist to protect the whistleblower’s identity and internal reporting requirements are clearly defined. This session will discuss the importance of corporate anti-retaliation policies, the realities in practice and how these may influence an employee’s decision to report questionable activities. It will also discuss the Ethics and Compliance Initiatives NBES Survey, which provides insight into key trends regarding the observance and reporting of corporate misconduct and organizational culture over time.

You Will Learn How To:

  • Develop an awareness of what makes one person speak out and blow the whistle on wrongdoing while another remains silent
  • Identify the key provisions and the role that Sarbanes-Oxley Act may play in whether or not an employee blows the whistle
  • Understand key organizational variables that may play into whether or not an employee blows the whistle

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Anthony Menendez, CFE, CPA

Forensic Litigation Consultant

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Best known as the “Accountant Who Beat Halliburton,” Anthony Menendez is widely recognized for his decade-long legal battle with Halliburton as a corporate whistleblower under Sarbanes-Oxley. Despite having no formal legal training, as a pro-se litigant during the appeals process, he ultimately prevailed in the Fifth Circuit Court of Appeals. His case has had a significant and positive impact on the corporate whistleblower body of law.

Menendez is currently a top controller for General Motors Company (GM), overseeing the accounting and reporting for all U.S. sales, services, & marketing covering the reporting of over $100 billion in annual revenues in one of the most complex pricing and incentive environments in addition to the reporting of one of the largest media and promotional budgets in the world. He joined GM in 2009 as part of the global technical accounting effort to help GM emerge from bankruptcy successfully and complete one of the largest IPO’s in history.

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4J Bankruptcy as an Investigative Tool

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

Level: Intermediate
Recommended Prerequisite:  Understanding of the fundamentals of bankruptcy
Field of Study: Specialized Knowledge

A bankruptcy proceeding may enhance your investigation into a fraud allegation. This session will provide an overview of the bankruptcy system including the different bankruptcy chapters and key players, and will include an in-depth discussion on how to use a bankruptcy proceedings in an investigation. Real-world civil and criminal case studies will demonstrate how the financial information contained in (or missing from) the bankruptcy schedules provide an additional tool for your investigation.

You Will Learn How To:

  • Read and interpret bankruptcy petitions, the newly revised schedules and monthly operating reports
  • Identify relevant information in the petitions, schedules and statement of financial affairs
  • Determine what types of sworn testimony can be obtained in a bankruptcy proceeding
  • Report suspected bankruptcy fraud or abuse when a fraudster or related entity files bankruptcy
Speaker
Mary Kay McSherry, CFE

Bankruptcy Analyst
U.S. Department of Justice

View Bio

Bio coming soon.

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4K Stealing Space: Defrauding NASA

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

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

Learn how a NASA prime contractor and subcontractor CEO put together an elaborate money laundering scheme that resembled an organized crime family, and how pizza companies and a movie called Demons of the Dark were used to hide NASA dollars. This session will be presented by the retired NASA Office of Inspector General Senior Special Agent who put together the largest fraud and money laundering case in NASA history. This case put seven companies out of business and resulted in a 180 count conviction and millions of dollars in recoveries.

You Will Learn How To:

  • Describe NASA's Office of Inspector General's law enforcement and auditing functions
  • Explain the way a Federal task force works
  • Define “leaseback schemes”
Speaker
Joseph Gutheinz, CFE

General Partner
Gutheinz Law Firm, LLP

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Joe Gutheinz is the General Partner in the Gutheinz Law Firm, LLP and is licensed to practice law in 10 courts, including the Texas Supreme Court, the U.S. Court of Appeals for the Armed Forces, the U.S. Court of Appeals for the 5th, 8th, 10th and 11th Circuits, the U.S. Court of Appeals for the Federal Circuit and the U.S. Supreme Court. He has a perfect AVVO rating (Superb) as an attorney, and is listed as a Top Lawyer by Houstonia Magazine and as a Top 100 Trial Lawyer by the National Trial Lawyers Association.

Gutheinz is a retired Senior Special Agent with NASA’s Office of Inspector General and a former Special Agent with both the U.S. Department of Transportation Office of Inspector General and FAA Civil Aviation Security. He is a former Army intelligence officer and aviator.

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4L ROI of Getting a Seat at the Table for Fraud

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

Level: Intermediate
Recommended Prerequisite: An understanding of corporate culture and corporate anti-fraud efforts
Field of Study: Management Services

How do we, as anti-fraud professionals, get to the pinnacle of business engagement where we get our fraud controls implemented and become one of first groups the business calls when they are starting a new project? Learn to speak their project language, and have templates and models ready before you need them. This session will discuss the history of this problem and leave you with immediate steps you can take to get invited to a seat at the table.

You Will Learn How To:

  • Identify the people, processes and documentation required to support a business
  • Get them to ask for your support the cost / benefit of getting a seat at the table
  • Consider the fraud aspects when developing this part of your anti-fraud program
Speaker
Jim McConnell, CFE, CISSP, CISA, CISM

Corporate Security
Verizon

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Jim McConnell is a 34-year technology industry veteran with expertise in security and fraud detection, prevention and investigations. McConnell has worked on or volunteered for most facets of a comprehensive and successful corporate security program and has developed and supported security operations in-country in Asia, the Americas and Europe.

McConnell currently provides M&A/divestiture security operations management, insider fraud analytics and investigations, supply chain security and fraud management, and threat intelligence information sharing for a Fortune 15 multinational corporation where he has been in their Corporate Security organization for more than 22 years. He also counsels federal government, military and law enforcement agencies on critical infrastructure, key resources security and information sharing. Additionally, McConnell provides resources to and teaches on security and fraud issues at MyChurchSecurity.com, is involved in development of DHS’ Information Sharing Analysis Organization for faith-based organizations, provides Texas Law Enforcement Training and provides executive protection in the Dallas-Ft. Worth area.

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4M The New Way to Fight Fraud

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

Level: Overview
Recommended Prerequisite:  None
Field of Study: Information Technology

The world has traded pencil, paper and limited access to data for unbridled accessibility to electronic data. Malicious actors recognized this shift and put many on the defensive as we react to hacks, scams and exploits. Unfortunately, many accounting and anti-fraud professionals still rely on dated audit based controls, procedures, skill-sets and technologies. Join this session to learn how your organization can shift to a new paradigm by developing new skill-sets, adopting advanced algorithms and embracing technology.

You Will Learn How To:

  • Apply the latest techniques and technologies to fight fraud
  • Address and potentially explain to management the required changes in mindset to combat a new breed of fraudsters
  • Think about the purpose of current internal and external audits and their inherent limitations using antiquated approaches and techniques
  • Bring IT professionals into fraud prevention and detection efforts
  • Apply data query analytics
Speaker
Joseph M. Palmar, CFE, CPA, CFF

Managing Partner – Fraud & Forensics
Data Query Analytics

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Joseph Palmar has operated Palmar Consulting Group Inc., a boutique firm specializing in forensic accounting services, for the last 15 years. He has more than 20 years of accounting, finance, audit and forensic experience in both public accounting and industry. He has an extensive background in forensic accounting services, with a focus on vendor related fraud.

Speaker
Michael Capote CIPT, CFE, PMP, MPA, MCJ

Managing Partner – Technology & Cybersecurity
Data Query Analytics

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Michael Capote has nearly 20 years of international IT leadership experience in a variety of government, private and public organizations. Mike has extensive experience driving the effective use/management of information technology solutions through partnerships with IT departments, Internal/External Auditors, and Legal Counsels to deliver technology, security, and infrastructure and compliance strategic plans, assessments and remediation engagements.

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5A Fraud and Abuse in the Current Health Care Environment

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

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

The current volatile environment has created many challenges for the health insurance industry, as well as multiple opportunities for individuals looking to enrich themselves through fraud and abuse schemes. Using case studies, this session will look at some of the most common schemes, including third-party payments of premiums, patient steering, broker recruitment schemes and pharmacy schemes, while examining how the current state of the Affordable Care Act is exacerbating some of these issues for insurers.

You Will Learn How To:

  • Apply an understanding of fraud and abuse schemes to trends currently affecting insurers
  • Explain insurers' rights in identifying and acting on fraud and abuse
  • Deter fraud and abuse within insurers' plans
Speaker
Christopher Deery, CFE

Director, Corporate and Financial Investigations
Independence Blue Cross

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Chris Deery is the Director of Corporate and Financial Investigations at Independence Blue Cross and AmeriHealth New Jersey. He has been involved in the investigation of health care fraud and abuse with those organizations since 2005. Prior to joining Independence and AmeriHealth, Deery served as a Captain on Active Duty in U.S. Army, specializing in combat logistics. He is a graduate of Lehigh University (B.S. Accounting, 2001), Drexel University (M.B.A., 2008), and is a Certified Fraud Examiner.

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5B Trade Business-to-Business Fraud Mitigation

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

Level: Advanced
Recommended Prerequisite:  Experience implementing fraud prevention solutions and controls
Field of Study: Specialized Knowledge

Trade business-to-business fraud mitigation is both urgent and material from a financial impact standpoint. It is not victimless. It includes business identity theft, bust-outs, payment trade-credit rings and material misrepresentations. It is often hidden, untracked and under-reported in traditional occupational fraud. This session will provide an overview of the types and trends in business-to-business fraud in the U.S. It will explore the methods fraudsters use and what tools, including open sources, data analytics and technology, you can deploy.

You Will Learn How To:

  • Identify likely malfeasant third parties
  • Prevent or detect fraud in your portfolio of both your existing customers or vendors
  • Recognize the hidden costs of poor data quality
Speaker
Robert Beckett, CFE

Senior Director Global Content - High Risk & Fraud Unit
Dun & Bradstreet

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Bob Beckett’s background includes three decades of turning business information into actionable insight for clients. He has held key leadership positions in sales/business development, government and data operations. Currently he leads D&B’s High Risk & Fraud Insight unit with operations in the U.S. and U.K. Beckett has presented at a number of conferences, workshops and training events as well as authored a number of white papers about mitigating fraud and business malfeasance including bust-out fraud, business identity theft, mitigating business fraud, insurance and payment fraud, and trade-rings.

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5C Using Social Media for Investigation Purposes

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

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

Long ignored by investigators as a tool for research, social media can provide crucial information on connections, wealth and the jurisdictional footprint of individuals and companies alike. As the social media landscape constantly evolves, the lines between what is permissible and what is not begin to blur, discouraging many investigators from using such tools. This session will explore not only the techniques of social media research, but will also discuss the pros and cons of these platforms and the ethics surrounding privacy concerns. This session will show that you do not need to be a social media expert to master the techniques of social media investigation.

You Will Learn How To:

  • Determine which social media to use in which country
  • Use Facebook, Instagram, WeChat and other social media platforms to gather information for investigation purposes
  • Explain the ways social media platforms are regulated and how they are evolving
Speaker
Diana Ngo

Associate Director
Blackpeak

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Diana Ngo leads the execution of pre-investment due diligence and post-investment litigation support projects for PE, IPO, corporate M&A and multinational clients in South and Southeast Asia, as well as Oceania. She advises clients on reputational risks that may affect their operations and strategic business decisions. Ngo is particularly proficient in social media research. Before working at Blackpeak, Ngo was the China Program Manager and a research analyst at the Lincoln Institute of Land Policy, an energy policy analyst at the U.S. Department of Energy, and an energy and climate change analyst at UNESCO in Bangkok. Ngo has given multiple seminars on investigative due diligence techniques for the Association of Certified Fraud Examiners.

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5D Social Engineering Threats and the Art of Manipulation

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

Level: Intermediate
Recommended Prerequisite:  An understanding basic human behavior and what comprises social engineering
Field of Study: Specialized Knowledge

Human factors remain the weakest and by far the most exploited link in enterprise security plans. The majority of systems are designed to create walls that do not protect against personnel who are already inside. Social engineering is the tool most effectively used by a variety of adversaries to exploit this vulnerability. This session will identify threat actors and the use of various social engineering techniques to effectively manipulate insiders in accomplishing their goals.

You Will Learn How To:

  • Recognize a variety of threat actors and their motivations
  • Explain the most commonly deployed social engineering techniques and why they are successful
  • Describe how an insider can serve as the main accomplice to threat actors
  • Identify a number of safeguards which, if properly implemented, will help to protect firms and individuals from attempted social engineering attacks
Speaker
Peter Warmka, CFE, CPP

Director of Business Intelligence
Strategic Risk Management, LLC

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Following a distinguished career as a Senior Intelligence Officer within the Central Intelligence Agency (CIA), Peter Warmka joined Strategic Risk Management in 2010 as Director of Business Intelligence. In this capacity, he has led numerous due diligence investigations on behalf of corporate clients pursuing mergers and acquisitions that have uncovered significant fraud within target entities. Warmka’s professional expertise includes the areas of cybersecurity, intelligence collection, competitive intelligence and asset protection management. With his extensive background in social engineering, Warmka joined Webster University in 2015 as an Adjunct Professor where he lectures on intelligence and counter-intelligence as it relates to cybersecurity.

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5E Auditing Third-Party Business Partners for Fraud and Corruption Across the Globe

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

Level: Intermediate
Recommended Prerequisite:  Knowledge and experience with audit procedures and practices as it relates to fraud examination
Field of Study: Auditing

An increasing number of anti-fraud and anti-corruption laws across the globe require organizations not only to control fraud and corruption internally, but also to monitor the conduct of their business partners globally. This session will focus on establishing a viable audit program for auditing and managing third-party risk on a global basis, and establishing controls for detecting and mitigating third-party fraud and corruption risks across the channel.

You Will Learn How To:

  • Assess your company’s risk appetite when dealing with a multitude of third-party business partners across the globe
  • Create a quick, yet effective, risk assessment that gets results
  • Build an effective audit program that is moldable to different size organizations
  • Gain access to books and records information to be able to perform credible audits globally
  • Maintain a successful ongoing compliant partnership with a focus on continuous monitoring techniques
Speaker
Natasha Williams, CFE, CIA

Global Compliance Manager
Bio-Rad Laboratories

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Natasha Williams is a certified professional with more than 20 years combined experience in auditing, banking, compliance, risk assessment, fraud examination and accounting. She served nearly five years with KPMG LLP working on various consulting and SOX engagements prior to joining Bio-Rad Laboratories in 2005. She has been a key audit manager at Bio-Rad for more than a decade. She has managed audits across the globe including Eastern Europe, Latin America, Africa, the Middle East and the Asia-Pacific region. Her specialty is auditing, compliance, risk management, fraud prevention and detection, and overall development of strong internal controls. She has experience consulting small start-ups as well as working with large, matrixed, complex, multi-location and global companies.

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5F Using a Risk-Based Approach to Combat Fraud with Data Analytics

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

Level: Intermediate
Recommended Prerequisite:  Working knowledge of data analytics and how the data is utilized
Field of Study: Auditing

Before thinking about how big data and sophisticated tools can help fight fraud, organizations should first perform a fraud risk assessment to determine which risks are best mitigated by which analytic technique. This session will explore the interrelationship between data analytics and fraud risk assessment, and discuss the importance of understanding fraud risks as a starting point.

You Will Learn How To:

  • Adopt leading practices for conducting a fraud risk assessment
  • Use a fraud risk assessment as basis for investing in fraud analytics solutions
  • Avoid the pitfalls of various analytics techniques to combat fraud
Speaker
Linda Miller, MPP

Director
Grant Thornton LLP

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Linda Miller leads Grant Thornton’s fraud risk and forensics practice in the public sector. Prior to joining Grant Thornton, Miller spent 10 years with the Government Accountability Office (GAO), most recently as an Assistant Director with GAO’s Forensic Audits and Investigative Services team. She was the principle author of GAO’s recently issued Framework for Managing Fraud Risks in Federal Programs, which describes leading practices that agency managers can use to develop a fraud risk management program.

Speaker
Paul Seckar

Senior Manager, Advisory Services | Business Risk Services
Grant Thornton LLP

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Paul Seckar leads the Applied Analytics service offering within Grant Thornton’s Public Sector Practice. He has more than 25 years of consulting experience solving complex business problems with a variety of analytics, including technology- based solutions and applications as well as decision-analytic studies and engagements that deliver implementation recommendations for improved performance, streamlined operations and strategic decision making. Prior to working for Grant Thornton, Seckar led the Predictive Analytics service area within IBM’s Public Sector Strategy and Analytics practice where he was responsible for designing and leading efforts to address client challenges through the use of advanced mathematical techniques including data mining, predictive modeling, forecasting, statistical analysis, cost analysis and simulation. As a thought leader, Seckar has architected analytic solutions in the fraud, retail, marketing and IT domains, most notably as the solution architect and executive responsible for tax fraud detection and protection systems which employed sophisticated data mining algorithms for fraud prevention.

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5G The Invisible Fraudster: Why Cybersecurity Professionals Need Fraud Examiners

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

Level: Intermediate
Recommended Prerequisite:  Understanding of cybersecurity and cyberfraud prevention and detection
Field of Study: Information Technology

Traditional cybersecurity defenses rely on identifying potential threats to their enterprise networks by comparing their network traffic to known malicious files or defined signatures that are attempting to exploit known system or network vulnerabilities. Unfortunately, the threat has evolved their tactics to focus on human vulnerabilities to exploit user network credentials. This session will address the cybersecurity professional’s worst threat scenario and explore how fraud examiners can play a major role in thwarting this devastating threat tactic.

You Will Learn How To:

  • Comprehend the ongoing trend of cyberthreats bypassing traditional cybersecurity defenses using valid user credentials and how it enables potential fraudulent activity
  • Determine abnormal cyberactivity behavior
  • Play a role in the next level of cybersecurity
  • Enhance your knowledge of current cybersecurity environment
  • Influence cybersecurity risk measures decisions made by senior management and board of directors in your organization
Speaker
Charles Shugg, Brig. General, U.S. Air Force (Retired)

Partner, Chief Operating Officer
Sylint Group, Inc.

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Brigadier General Charles Shugg, U.S. Air Force (Retired), is a Partner and Chief Operating Officer of the Sylint Group, Inc. In that capacity he provides strategic guidance and insight for an elite team of cybersecurity and digital data forensic professionals providing security strategy and incident response to Fortune 500 companies, nonprofit organizations and government entities. In his last Air Force position, he was responsible for providing trained and ready cyber forces to plan and conduct worldwide cyberspace operations. Shugg was a key architect and strategic planner of the U.S. Air Force’s cyberspace operations program and crafted concepts of operations for multiple worldwide organizations to include USCYBERCOM. In addition, he was the Commander of DoD's Unmanned Aircraft Systems (UAS) Center of Excellence charged with creating unified UAS concepts of operation.

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5H Integrating Fraud Examiners into Third-Party Risk Governance

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

Level: Intermediate
Recommended Prerequisite:  Understanding of fraud risk assessment and management
Field of Study: Management Services

Having anti-fraud professionals involved in the procurement and third-party risk management process may be vital to determining possible fraud connections between the company and a vendor. Taking a “trust, but verify” approach to third-party oversight can help reduce fraud loss and minimize the likelihood of entering into business with unethical companies. This session will discuss the third-party risk management life cycle with a focus on on-boarding new vendors and where a fraud examiner can add value during this process.

You Will Learn How To:

  • Determine where the third-party risk life cycle fits in a company’s three levels of defense
  • Identify potential fraud in your third-party ecosystem
  • Integrate fraud awareness more completely throughout the third-party risk management process
Speaker
Emily Irving, CFE, CTPRP, CAMS, CCS

AVP - Manager of Vendor Risk & Oversight
Wellington Management

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Emily Irving is a seasoned risk professional with more than 16 years of experience managing people and processes. She brings more than 11 years combined experience in the risk management and fraud prevention field. In her career, she has created and implemented enterprise-wide vendor risk management programs for three financial industry companies — improving processes and implementing technology to validate the appropriateness of vendor controls and to identify potential risks prior to on-boarding and throughout the life of significant relationships. Irving is a steering committee member for the Shared Assessments program, Vice-Chair of the Shared Assessments Third-Party Risk Management Best Practices Group and originator of an informal third-party risk management program focus group for the asset management industry.

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5I Why Good People Go Bad: An Examination of What Fuels Unethical Behavior

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

Level: Intermediate
Recommended Prerequisite:  An understanding of the rationales fraud perpetrators present to explain their acts
Field of Study: Behavioral Ethics

What fuels professionals to make unethical choices and commit fraud? By analyzing behavioral characteristics such as self-control and gratification, progression of moral development, and the impact of socialization, conditioning and culture on humans, this session will determine reasons why professionals will cross the line into the realm of unethical behavior and commit fraud. This session will highlight conceptual aspects of why people commit fraud by looking at the importance of harm's distance to the offender in predicting unethical behavior.

You Will Learn How To:

  • Understand the role of self-control and delaying gratification with regards to ethics
  • Describe the role that moral development plays in relation to ethics and fraud
  • Identify how culture and socialization impact one's ethical compass

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Liseli Pennings, CFE

Training Director
Association of Certified Fraud Examiners

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Liseli Pennings is the 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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5J Establishing an Internal Investigations Process Manual

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

Level: Intermediate
Recommended Prerequisite:  Knowledge of the fraud examination process
Field of Study: Specialized Knowledge

There is a growing need - if not a requirement - for fraud, ethics and compliance investigators to have established investigative policies, procedures, processes or guidelines. Interpretations of the Federal Sentencing Guidelines suggest investigative standards or guidelines are necessary as does Hui Chen, the new Compliance Counsel for the Department of Justice. In addition, it creates consistency in the investigative process, allows the function to continually introduce best practices, and reduces potentially costly mistakes. This session will explore the ways an investigative process or guideline manual follows the major investigative steps that present the most risk to organizations.

You Will Learn How To:

  • Adopt the industry best practice of having an investigative process manual or guidelines
  • Develop a process manual or set of guidelines that fit your organization's needs
  • Create your own document that can help protect your organization from costly litigation and enhance the quality of your investigation
Speaker
David Mills, CFE, CCEP

Senior Manager, Global Ethics and Compliance
Bunge Limited

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David Mills has extensive ethics and compliance experience, and has conducted or managed numerous high-profile criminal and workplace investigations. In addition to fraud and corruption investigations, he is responsible for fraud risk assessments and detection computing forensics, third-party due diligence, project management, and the overall success of the ethics and compliance program.

Before joining Bunge, Mills spent 15 years with The Boeing Company as a Senior Manager in Ethics and Business Conduct where he directed global teams conducting complex, sensitive and high-profile investigations. He was a member of the leadership team, developing and executing the ethics and compliance strategies for the company.

In both roles, Mills has been responsible for creating and maintaining investigative policies, processes and monitoring tools. Other career highlights include establishing root cause analysis tools, program assessment tools, leading risk assessment programs, reorganizing a global investigative team, and developing ethics and compliance training programs.

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5K More than Meets the Eye: Anatomy of a Fraud Case in China

Monday, 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

In 2015, a multinational manufacturing company received information that indicated the existence of fraud at its main subsidiaries in mainland China. The company had significant experience in China and was believed to be in control of its operations. Business numbers looked good and the Chinese business was profitable. However, the subsequent investigation identified large-scale fraud in various departments and on various levels within the organization. By examining this real-life case, this session will bring to light the multitude of factors that enabled the fraud schemes and most importantly, it emphasizes the importance of integrating fraud prevention measures into the overall business process, the management of people and an organization's corporate culture.

You Will Learn How To:

  • Investigate allegations of fraud in China
  • Detect and identify fraud and vendor risks in China
  • Implement fraud prevention measures into the overall business process and culture
Speaker
Frank Schurgers, CFE

Managing Director
Integris International LLC

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Frank Schurgers is an internationally-recognized expert for counter-espionage, corporate security, global intelligence, due diligence investigations, fraud prevention, ethics and compliance, management and intellectual property protection. His career spans two decades in both the public and the private sector. Before transferring into the private sector he served as a career Intelligence Officer, gaining extensive operational experience in Europe, the Middle East and Asia.

Today, Schurgers consults for global Fortune 500 companies from all industry sectors in complex security and risk management issues. He has led hundreds of complex and multi-jurisdictional investigations related to large-scale economic crime, fraud and corruption. He uncovered a $60 million fraud scheme by a Russian organized crime group. For a Fortune 100 company, he designed and implemented a best-practice compliance and ethics program. He has assisted numerous international corporations in establishing benchmark crisis management and business continuity organizations.

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5L Bringing Evidence of Executive Fraud to Trial: A Real-World Case Study

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

Level: Advanced
Recommended Prerequisite:  Experience with a fraud examination from detection through remuneration
Field of Study: Specialized Knowledge

In 2013, corporate executives for Petro America were successfully convicted of conspiracy and securities fraud that bilked investors out of millions of dollars. Learn about the two days of testimony from a Certified Fraud Examiner that helped the jury to understand how these schemes were perpetrated and ultimately led to the conviction of multiple defendants. This real-world case study explains how misrepresentations and complex transactions, in the context of collusion and affinity fraud, can create a veil of legitimacy. The session will present demonstrative exhibits used in court to pull back this veil and help the trier of fact understand what really occurred.

You Will Learn How To:

  • Identify the dos and don'ts when testifying about red flags or indicia of fraud
  • Present evidence in court
  • Explain why fines and penalties are not enough when executives commit fraud
Speaker
Steve Browne, CFE, CPA, CITF, CISA

Partner
Meara. Welch. Browne PC

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Stephen Browne is a Certified Public Accountant and a partner with Meara.Welch.Browne, PC where he directs the firm's attestation, forensic accounting and litigation support departments. Browne is accredited in Business Valuation, is a Certified Information Technology Professional, Certified Information Systems Auditor, and a Certified Fraud Examiner and Certified in Financial Forensics. He has served as an expert witness for the U.S. government and the Attorney Generals of Kansas and Missouri, as well as several Fortune 500 companies and privately-held organizations. He has also served as a speaker and instructor for the Association of Certified Fraud Examiners and the Federal Bureau of Investigation and has instructed dozens of courses for continuing professional education for accountants and lawyers.

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5M Fraud Schemes and Scams: Strengthen Your Defenses Against Check Fraud Deposit and Online Banking Fraud

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

Level: Overview
Recommended Prerequisite: None
Field of Study:

Financial institutions are under threat from various types of criminal enterprises inflicting losses. This includes risky checks deposited through branches, ATMs and mobile deposits, fraud scams that victimize your vulnerable customers and cybercriminals compromising accounts to amass illicit funds through unauthorized wires and ACH transfers. This session will discuss the current fraud landscape of fraudulent trends, including crime ring activity, fraud scams and cyberenabled financial crimes, and outline best practices to extend and strengthen your fraud program.

You Will Learn How To:

  • Recognize the ways fraudsters can put financial institutions at risk for reputational and financial losses
  • Extend your financial institution’s line of defense
  • Strengthen your end-to-end fraud program from front-line tactics to back-office strategies
Speaker
Mauriceo Castanheiro

Director, Fraud Analytics
Verafin

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Mauriceo has more than 15 years of experience in fighting fraud. In his previous role at Royal Bank of Canada (RBC), Mauriceo held key positions within Fraud Management including Operations, Analytics and National Office Strategy. He represented RBC on the Interac Risk Management Group which is Canada's national debit card network. He was responsible for various portfolios at RBC including debit card and account fraud, loan fraud and insurance fraud. He led various initiatives that resulted in hundreds of millions in savings within RBC and across the industry. In his role at Verafin, Mauriceo is responsible for the overall Analytics strategy and assisting in bringing new solutions to market.

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7A Counterfeit Goods: Money Laundering in Plain Sight

Tuesday, 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
Michael Schidlow, CFE, CAMS

Senior Manager
HSBC Bank USA

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Michael Schidlow is an accomplished investigator, professor of ethics and criminal justice, and licensed attorney. He currently serves as the Head of Financial Crime Compliance (FCC) and Emerging Risk Audit evelopment at HSBC, directing the FCC training program for the global internal audit function. Schidlow is responsible for the overall governance of the training program, including the design and delivery of FCC training to Audit. In this role, Schidlow spearheaded the development of an exemplary FCC Bootcamp course which is delivered across the entire HSBC global footprint on an annual basis. Schidlow also provides ongoing financial crime risk subject matter expertise through the delivery of monthly awareness sessions, the production of a weekly FCC newsletter and ad hoc advisory. In addition, Schidlow leads the emerging risk consultation for Audit’s North America region.

Schidlow previously served as an investigator for Bank of America’s Global Financial Crimes Compliance division, specializing in high-profile client compromises, complex fraud and insider abuse allegations. Schidlow started his career working as an attorney concentrating on regulatory compliance and white-collar litigation matters. .

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7B Bad Accounting or Criminal Act: The Challenge of Proving Intent

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

Level: Advanced
Recommended Prerequisite:  Specialized Knowledge
Field of Study: Experience in fraud examination and the development of an investigation

Intent is the element that differentiates bad accounting from criminal fraud. All too often, the subject is willing to be perceived as stupid instead of being investigated as the perpetrator. This interactive session will examine the legal elements of fraud, including the types of evidence that prove intent, then look at actual case documents to show how intent can be proved through circumstantial evidence. The focus in this session will be to provide you with tools to assess intent as an element of your cases for a better chance of being pursued by prosecutors.

You Will Learn How To:

  • Understand how intent shapes fraud examinations
  • Create a toolkit of possible test work that can aid in showing intent
  • Explain the importance of non-financial documentation in proving intent
Speaker
Janet McHard, CFE, CPA, CFF

President
McHard Accounting Consulting, LLC

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Janet McHard is the founding partner of McHard Accounting Consulting, LLC, a firm specializing in forensic accounting, fraud prevention and accounting reconstruction. McHard provides assistance, including expert testimony, in the areas of fraud and forensic accounting. She also has experience in database management and class action administration. McHard has received special training in fraud prevention and investigation from the ACFE, the National Association of Certified Valuation Analysts and through the University of New Mexico’s Financial Investigators Certificate Program.

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7C Interviewing the Corporate Fraudster

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

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

Effective interviewing requires you to take into account the psychological process of how people think, act, react and interact in any given situation based on social, behavioral and cognitive processes. The investigative interview can provide an understanding of what motivates the fraudster, whether acting alone or in collusion with others inside or outside the organization. This session will provide ethical solutions for the investigative interviewing of corporate fraudsters by exploring the strategy and tactics that can be used.

You Will Learn How To:

  • Identify opportunity, motivational and rationalization factors to fraud offenders
  • Apply strategic and tactical use of evidence during interviews
  • Appreciate the business benefit of an applied strategic interview structure
Speaker
Jonathan Davison

Managing Director
Forensic Interview Solutions

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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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7D Advanced Online Investigations

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

Level: Advanced
Recommended Prerequisite:  Understanding and experience with open source information, social media and the use of online search tools
Field of Study: Information Technology

Due diligence in fraud investigations requires intense concentration, intelligence and the right tools. This interactive session will identify and demonstrate free online resources that break through traditional search roadblocks. You will discover how to locate personal information about any person or company. Popular social networking tools such as Facebook Live, Instagram and Twitter are covered, and the presentation goes much deeper into the vast resources available for researching personal information.

You Will Learn How To:

  • Conduct advanced search queries
  • Access content believed to be private in social media
  • Conduct thorough searches on all social networks
  • Learn about custom Python scripts for fraud investigations
  • Monitor live content and communication on social networks
  • View multiple historic satellite images and street views of any location
  • Identify all social networks in use by target username
Speaker
Cynthia Hetherington, CFE

President
Hetherington Group

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Cynthia Hetherington has more than 20 years of experience in research, investigations and corporate intelligence. She is the founder of Hetherington Group, a consulting, publishing and training firm focusing on intelligence, security and investigations. She was the leader of Aon Consulting’s Corporate Strategic Intelligence group. Hetherington was also named the 2012 James Baker Speaker of the Year for the Association of Certified Fraud Examiners.

Hetherington applies her expertise in library science and information systems to provide clients with strategic insight into research and complex investigations. During her career, she has assisted a vast number of clients with internet investigations related to employee theft and intellectual property loss. Hetherington has also applied her research skills while conducting online and database research to uncover well-hidden relations among fraudulent associates, their assets and secrets. She has experience overseeing international investigations for Fortune 500 companies and other organizations in the Middle East, Europe and Asia.

A widely published author, Hetherington authored The Guide to Online Due Diligence Investigations (2015), Manual to Online Public Records (2008), and Business Background Investigations (2007) published by Facts on Demand Press. She is the publisher of Data2know.com: Internet & Online Intelligence Newsletter and has co-authored articles on steganography, computer forensics, internet investigations and other security-focused monographs. She is also recognized for providing corporate security officials, military intelligence units, and federal, state and local agencies with training on online intelligence practices.

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7E Anti-Money Laundering Controls and Risks

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

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

Anti-money laundering programs are no longer limited to banks and financial institutions. Organizations of all types and sizes that deal in large amounts of cash need to have a new understanding of not only who their customers are but also where their funds come from. This session will discuss the key elements of an effective anti-money laundering program.

You Will Learn How To:

  • Describe the increased demands on business to better understand your customers and the sources of funds
  • Identify the ways seemingly innocent behaviors could signal attempts to launder proceeds
  • Find out where FinCEN and the IRS are placing their focus on the battle against money laundering
Speaker
Robert Rudloff, CFE, CIA, CRMA

Senior Vice President, Internal Audit
MGM Resorts International

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Based in Las Vegas, Bob Rudloff is responsible for compliance, financial, operational, SOX, construction, technology and other audits at MGM Resorts and its owned and operated resorts. He also has responsibility for auditing MGM Resorts’ controlled REIT, MGM Growth Properties. Rudloff has been an internal auditor in the gaming and hospitality industry for more than 35 years, including five years at PricewaterhouseCoopers, where he was Director of Internal Audit Services serving clients operating land-based, riverboat, tribal and cruise ship gaming operations, as well as hotels and food and beverage services.

Rudloff served the Institute of internal Auditors as a volunteer at the local and international levels for more than 30 years. In 2015 he was inducted into the IIA’s American Hall of Distinguished Audit Practitioners. He currently serves on the audit committee for the International Association of Gaming Advisors. 

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7F Effectively Communicating Complex Data

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

Level: Intermediate
Recommended Prerequisite:  Working knowledge of data analytics and how the data is utilized
Field of Study: Auditing

When investigations leverage data analytics, which many do, figuring out how to communicate those results is a challenge for many examiners, both experienced and novice. With the various audiences that need the results, it is important the communication be delivered effectively. Through the use of examples and guides, this session will equip you with the skills you need for effective data communication.

You Will Learn How To:

  • Assess an audience and determine what types of data communication are most effective
  • Incorporate key design elements that lead to effective data communication
  • Supplement traditional report writing with data to enhance clarity and drive meaning

Available for live stream. Learn more.

Speaker
Jeremy Clopton, CFE, CPA, ACDA

Director
BKD, LLP

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As a member of BKD Forensics & Valuation Services division, Jeremy Clopton leads the Big Data & Analytics and Digital Forensics practices. He specializes in data analytics with applications in fraud prevention and detection, risk assessment and business intelligence. Clopton has experience using ACL, IDEA and Tableau software for analysis, data visualization, visual analytics and dashboard development. Working with both IT and finance/accounting, he frequently assists with data gathering and extraction from accounting systems.

His project experience includes development and implementation of continuous auditing programs for Fortune 500 companies, development of analytics for compliance with anti-bribery and corruption regulations and investigative experience working with criminal justice organizations. Clopton’s industry experience includes all major industries.

Clopton is a frequent speaker on the topics of data analytics, continuous auditing, data visualization and the value data can bring to an organization. He has spoken at global and national conferences, as well as regional and local conferences and webinars. He also contributes to the Association of Certified Fraud Examiners’ Fraud Magazine and a variety of blogs on the topic of data analytics. Clopton is an ACFE Faculty member, leading courses on data analytics for fraud detection.

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7G Building a Cyber Incident Response Plan

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

Level: Intermediate
Recommended Prerequisite:  Understanding of cybersecurity and cyberfraud prevention and detection
Field of Study: Information Technology

It is not a matter of if your organization will have a cybersecurity incident, but when. In this session, you will build the outline needed to create a cyberincident response plan for your organization. This session will be a hands-on learning experience and will help you return to your office with a road map and understanding of how to create a cyberresponse and communications plan that will work when a cyberincident occurs.

You Will Learn How To:

  • Define a cyberincident response plan
  • Develop a cyberescalation matrix
  • Describe how IT security, cyberincident response and cyberactivation teams work
Speaker
Jack Healey, CFE, CPA/CFF

CEO
Bear Hill Advisory Group

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Jack Healey is an expert in operational, financial and organizational crisis management, strategies and tactics. His unique background as a trained operation and financial expert, fraud examiner, audit partner, negotiator and former COO/ CFO of a publically traded company, brings a unique perspective which addresses the operational, governance and human behavior which lead to crisis events. He developed the Business Crisis Diagnostic and Prevention Model™ which provides businesses with the framework necessary to identify impending business crises before they occur. This model can help identify the hidden risks inherent in an organization in order to develop containment plans prior to the loss of profits, reputation or associate well-being. This model has been used effectively by his clients to resolve complicated business crises and manage the consequences associated with fraud, product recall, data breach, workplace violence and activist shareholders.

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7H Conducting a Contract Fraud and Abuse Risk Examination

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

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

Undeniably, the most significant threats to achieving or maintaining contract integrity comes from the abundant fraud and abuse schemes targeting today's contracts and the myriad of ways each of those schemes can be performed. This session will walk you through the five major steps to identify the unique and specific degree of fraud and abuse risk in your organization’s contracting processes so you can build effective mitigation approaches.

You Will Learn How To:

  • Structure an enterprise-wide contract risk examination
  • Take the five steps to designing a contract fraud/abuse risk examination
  • Describe contract integrity controls
  • Identify the critical element of an organizational commitment to procurement 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.

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.  


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 7I Why No One Calls: Top Factors Leading to Hotline Distrust

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

Level: Intermediate
Recommended Prerequisite:  An understanding of how hotlines function in organizations and why they are necessary
Field of Study: Specialized Knowledge

For some organizations, low hotline reporting volumes and no reported incidents of fraud are hallmarks of a successful program. But these metrics may be misleading and, on the contrary, may be indicators that employees don't trust the hotline reporting program at all. There is a wide disparity between having a hotline program and having a trusted and utilized hotline program. This interactive session will explore why trusted hotline programs are a must, identify where hotline reporting programs typically fail, and discuss where organizations can make improvements to create a world-class hotline program.

You Will Learn How To:

  • Explain the importance of trust in the operation and implementation of an organization's hotline reporting program
  • Identify the main areas where organizations can erode trust in the hotline program and possibly cause employees to withhold reporting concerns
  • Assess, correct and increase trust and reporting and create an effective and trusted hotline reporting program

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Ryan Hubbs, CFE, CIA, CCEP, CCSA

Global Internal Audit Manager | Data Analytics
Schlumberger

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Ryan Hubbs has more than 16 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 and compliance programs and measures, corporate investigation programs and protocols, and fraud data analytics. He has extensive experience investigating and researching anonymous shell company networks as well as developing analytics and process improvements to combat this emerging fraud risk area. Hubbs also previously served 13 years as a commissioned law enforcement officer in both Louisiana and Texas.

Hubbs is a member of the ACFE Faculty where he co-presents the CFE Exam Review Course, as well as specialized training such as Interviewing Techniques for Auditors, Auditing for Internal Fraud, Contract and Procurement Fraud, Detecting Fraud Through Vendor Audits, Principles of Fraud Examination and Conducting Internal Investigations. Hubbs co-wrote the guidance to the ACFE Standards and developed the ACFE Chapter Leaders Resource Guide. He has served 10 years as an ACFE Chapter President and officer for both the New Orleans and Houston ACFE Chapters. In his role as President of the Houston ACFE Chapter, he helped guide the chapter to be recognized as the ACFE’s 2014 Chapter of the Year and the recipient of the ACFE’s 2015 Chapter Newsletter of the Year. Hubbs’ continued involvement and contributions in the anti-fraud profession resulted in him being awarded the Greater Houston Fraud Impact Award in 2014.

Hubbs is also active in education, training and research. Hubbs 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. He was also the recipient of the 2013 ACFE Hubbard Award for having the most recognized article in Fraud Magazine

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7J Social-Psychological Behaviors: An Underused Tool for Fraud Investigators

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

Level: Advanced
Recommended Prerequisite:  Experience with fraud examination and interviewing, knowledge and understanding of the aspects of rationalization
Field of Study: Specialized Knowledge

Interviewers are constantly playing a cat-and-mouse game with subjects, trying to gather information without giving away certain known facts relevant to the case at hand. Fraudsters are normally prepared for their interview, anticipating both tactics and questions. Even so, an interviewer has powerful social-psychological tools at his disposal, which could increase the chances of a confession, but they often go unused. In this session, you will learn about certain social-psychological behaviors that could induce confessions from guilty parties.

You Will Learn How To:

  • Identify specific social-psychology behaviors relevant to interviewing
  • Explain the way these behaviors can enhance the chances of obtaining confessions
  • Apply these behaviors during the interviewing process to increase the chances of obtaining a confession
Speaker
Bret Hood, CFE

Director, 21st Century Learning & Consulting
Retired FBI Supervisory Agent for the FBI Academy's Leadership & Communications Unit

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Former 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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7K The Panama Papers: A Guide to Global Money Laundering and Fraud

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

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

Learn how trusted professionals, including Certified Public Accountants and licensed attorneys, assisted world leaders, kleptocrats, criminal financiers and everyday affluent people in circumventing money laundering and tax laws in attempts to hide their wealth. This session, led by the U.S. banking expert who reviewed the Panama Papers for the International Consortium of Investigative Journalists (ICIJ) prior to publication, will provide you with unrivaled, behind-the-scenes access to the methods of the investigation as well as the methods used by professionals to hide their clients' money in overseas havens.

You Will Learn How To:

  • Use the ICIJ resources to better investigate overseas fraud
  • Improve risk management and compliance
  • Obtain access to the ICIJ's public database in order to conduct effective fraud and money laundering compliance investigations
Speaker
David P. Weber, J.D., CFE

Academic Director - Fraud and AML Management Programs
Robert H. Smith School of Business, University of Maryland

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David P. Weber is the Academic Director of Smith’s graduate certificate programs in Fraud Management and Anti-Money Laundering Management, an executive education partnership with the American Bankers Association. Recently, Weber served as the U.S. banking expert who assisted journalists in reviewing information now known as the Panama Papers, pertaining to hundreds of current and former world leaders.

Weber developed and teaches the fraud and forensic investigation electives in Smith's Executive and Online MBA programs, as well as Maryland's new Graduate Certificate Program in Risk, Compliance and the Law. He also teaches in Smith’s Master of Science in Accounting, and undergraduate accounting programs. A Certified Fraud Examiner, attorney in private practice, and registered private investigator, he previously served as the U.S. Securities and Exchange Commission’s Assistant Inspector General for Investigations, the SEC’s Chief Investigator.

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7L Professional Development Panel: Cultural Fit, Soft Skills and Personality Testing: What You Must Know About the Changing Employment Landscape

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

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

Employers can fairly easily determine if job applicants meet the technical requirements and job specifications of a particular role. Employers struggle more when determining if a candidate is a cultural fit. Cultural fit encompasses many things but whether a candidate has the soft skills to fit in is often at the center of a hiring decision. This panel will examine what the term soft skills means as well as how fraud specialists should think about communicating their best and most appropriate soft skills that will align with a potential employer's workplace and culture.

You Will Learn How To:

  • Explain why cultural fit is a critical factor in employment decisions
  • Communicate your appropriate soft skills that will align with workplace and culture
  • Improve your soft skills to become more successful
Moderator
Kathy Lavinder

Executive Director
Security & Investigative Placement Consultants

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Kathy Lavinder is an executive search specialist who founded SI Placement in 2000 after working as an investigator with a leading investigations firm in the 1990s. After a decade of conducting and managing complex investigations for corporations, financial institutions and law firms, Lavinder turned to the challenges of talent acquisition. Today Lavinder is frequently interviewed and often invited to speak about security and investigative topics as well as career issues. Lavinder holds a leadership role within a special interest group for Women in Security and is active with the ACFE, the New York Electronic Crimes Task Force, and the State Department's Overseas Security Advisory Council (OSAC).

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7M Continuous Monitoring for Fraud: An Integrated Data-Driven Framework

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

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

As new risks emerge from establishing new partner relationships, company acquisitions, to new technology implementations, detecting fraud can become an even more daunting task given the complex application systems, new and old processes, and the never-ending flow of information through the various process streams. This session will use case studies to walk you through the process of taking a data-driven continuous monitoring approach while integrating with key process stakeholders to create an early-warning detection framework to help identify fraud.

You Will Learn How To:

  • Identify key integration points within an organization
  • Apply data analytics to key control areas for continuous monitoring
  • Develop a standardized workflow and streamline reporting
Speaker
Robert Luu

Senior Solutions Consultant
ACL

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Robert Luu has been with ACL as a Solutions Consultant for six years, providing strategic solutions and integrating technology platforms for data-driven risk, audit and compliance management solutions across the globe. Over the years, Luu has worked closely with organizations in designing and implementing complex analysis and continuous monitoring solutions in a variety of business process areas.

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9A The Changing Face of Financial Reporting Fraud

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

Level: Advanced
Recommended Prerequisite:  Knowledge of the forms of financial reporting and experience preparing or reviewing financial statements
Field of Study: Accounting

Times have changed and revenue recognition is no longer the only significant risk in the financial reporting fraud area. New risks have emerged in recent years, such as the proliferation of non-GAAP performance metrics, non-financial statement disclosures and even more complex financial statement schemes. This session will explore these emerging global risks by studying examples and explaining how to detect these schemes.

You Will Learn How To:

  • Understand where financial reporting risks have expanded and become more complex in recent years
  • Explain how non-GAAP performance measures can increase the risk of fraud
  • Detect complex financial reporting and disclosure frauds
Speaker
Gerard 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, D.C. 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.

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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9B Investigating Cash Skimming Cases

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

Level: Advanced
Recommended Prerequisite: Experience with cash audit techniques and fraud examination
Field of Study: Auditing

Cash skimming cases are difficult to find and even more difficult to prove. These cases are called off-book frauds for a reason! Cash is taken and the trail has run cold… or has it? This session will discuss cases involving thefts from concession stands, nonprofits, physician practices and others whose cash skimming cases were put on the back burner until this forensic accountant was called to investigate the case. The session will use actual fact patterns, documents and analysis to show how to take a "there's not enough evidence" case to a "gavel down, case closed" engagement.

You Will Learn How To:

  • Recognize the nuances of cash skimming schemes
  • Profile the importance of analytics in proving your cases
  • Identify alternative evidence sources for cash skimming cases
Speaker
Tiffany Couch, CFE, CPA, CFF

Principal
Acuity Forensics

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Tiffany Couch is Principal at Acuity Forensics, a Pacific Northwest forensics accounting firm with a national presence. She has more than 20 years of experience in the field of accounting with the last 13 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. Professional background and experience includes audit, tax and business consulting services for government entities and privately-held business entities in a range of industries including aerospace, agriculture, automotive, banking, biotechnology, broadcasting, computer technology, construction, health care, insurance, manufacturing, newspaper, professional service providers, retail, timber and transportation.

She has provided expertise as a source to the New York Times, NPR, Wall Street Journal, Forbes MagazineFinancier Worldwide Magazine and First Business News. She is also a regular contributor to Fraud Magazine and the Vancouver Business Journal and has been interviewed for CNBC, KING 5-TV in Seattle and News Talk in Alberta, Canada. Couch 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 a faculty member for the ACFE and recently completed a 2-year term as Vice-Chair and Chair of the ACFE’s Board of Regents.

Couch is the author of The Thief in Your Company, available at Amazon.

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9C The Compliance-Gaining Interview: Plant in the Spring and Harvest in the Fall

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

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

Of the three major elements of an interview — questioning, detecting deception and gaining compliance — the third is the most challenging and problematic. The challenge is due to the nature of changing another's mind and it is problematic as the process of gaining compliance opens itself to scrutiny and review potential from a societal, administrative or civil litigation perspective. Ensuring that the interviewee's mindset is receptive to receiving the message is paramount to procuring a successful interviewing outcome. This session will examine ways that you can enhance the interviewee’s receptivity to the compliance-gaining theme.

You Will Learn How To:

  • Understand the criticality of developing the interviewee's receptivity prior to the implementation of a compliance-gaining message
  • Identify options for developing positive receptivity
  • Apply the macro-topic/micro-topic/macro-topic format to the compliance-gaining interview

Available for live stream. Learn more.

Speaker
Don Rabon, CFE

President
Successful Interviewing Techniques

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As an instructor, author, and former investigative director, Don Rabon's instructional areas include interviewing, rapport building, interrogation, persuasion, detecting deception, investigative reasoning and investigation discourse analysis. He is retired from the North Carolina Justice Academy, North Carolina Department of Justice, where he served as Deputy Director. In addition to his training and investigative work, Rabon has authored five interviewing-related texts.

Over a period of 39 years, Rabon has provided instruction and investigative assistance to investigators in 45 states, Puerto Rico, the Virgin Islands, Belgium, France, Germany, Australia, New Zealand, Canada, Singapore, Ireland, Trinidad, Barbados and England. He has also trained federal, state and local criminal justice personnel; NATO counterintelligence personnel; and private sector investigative, audit and corporate security personnel.

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9D Ransomware, Business Email Compromise, Dark Forums and You

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

Level: Intermediate
Recommended Prerequisite:  An understanding of how lax computer security can expose an organization to external threat
Field of Study: Information Technology

Tax fraud, identify theft, ransomware, cyberespionage, hacking and other issues are becoming the norm for employees, businesses, organizations and governments. Cybersecurity is the number one risk for businesses today. Using case examples, this session will talk through how all types of organizations are under attack, ways to limit the disruption and provide risk management tips from a data management perspective.

You Will Learn How To:

  • Identify 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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9E The Auditor's Responsibility to Detect Fraud

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

Level: Advanced
Recommended Prerequisite:  Knowledge and experience with audit procedures and practices as it relates to fraud examination
Field of Study: Auditing

Much confusion exists about where the responsibility to detect fraud lies. Many auditors belong to different professional organizations and each organization has its own professional standards, rules, non-authoritative guidance and/or code of conduct. This session will explore and discuss the authoritative standards and non-authoritative guidance that applies to auditors in the world of fraud. It will also explore cases where an auditor was sued for the failure to detect fraud, and the devastating consequences of massive frauds that should, or should not, have been discovered by the auditor.

You Will Learn How To:

  • Understand the requirements of the auditor's authoritative guidance and rules
  • Determine where fraud detection responsibilities exist under a code of professional conduct
  • Describe how a court or trier of fact views the responsibility of the auditor
Speaker
Ralph Summerford, CFE, CPA/CFF, CIRA

President
Forensic Strategic Solutions, LLC

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Ralph Q. Summerford works primarily in the area of forensic accounting, fraud examination and bankruptcy. He works closely with both plaintiff and defense attorneys, corporate boards and audit committees, insurance company special investigation units, government inspector generals and government agencies such as the U.S. Attorney’s Office, Federal Bureau of Investigation, Internal Revenue Service, Federal Trade Commission and the Pension Benefit and Guaranty Corporation.

Summerford testifies as an expert witness in federal and state courts on matters involving complicated financial transactions. He is a Certified Fraud Examiner and is on the faculty of the Association of Certified Fraud Examiners. He has been quoted in publications such as the Journal of Accountancy, USA Today and HR Magazine. Additionally, he has published articles that have appeared in Institute of Management and Administration’s (IOMA) Report on Preventing Business Fraud, Bank Fraud & IT Security Report, Financial Fraud, Internal Auditing & Business Risk, AccountingToday and Fraud Magazine.

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9F Upgrading Your Fraud Management Program with Targeted Data Analytics

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

Level: Intermediate
Recommended Prerequisite:  Working knowledge of data analytics and how the data is utilized
Field of Study: Auditing

Often times, mandatory employee compliance training can be viewed as burdensome or ineffective to the recipient. Even worse, most fraud risk awareness trainings are done outside the normal business setting and are not forefront on the minds of employees when doing their daily job. This session will look at how investigative, internal audit and compliance professionals are taking their fraud monitoring controls and analytical procedures outside of their department and into the hands of the high-risk employee, before the fraud can occur.

You Will Learn How To:

  • Identify the components of an effective fraud risk management program
  • Raise your ethics and compliance program from a retrospective "once-a-year" training burden to a "top-of-mind," relevant part of an employee's daily activities
  • Use analytics, particularly cognitive computing and machine learning, to help target risks proactively and send the right information at the right time to the right employee
Speaker
Vincent M. Walden, CFE, CPA, CITP

Partner, Fraud Investigation and Dispute Services
EY

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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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9G Grand Theft Data: Beyond the Data Breach

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

Level: Advanced
Recommended Prerequisite:  An understanding of the risks associated with cyberbreaches and data loss and how to mitigate those risks
Field of Study: Information Technology

Well organized and with little fear of capture, the new cybercriminal is no longer the teenager squatting in their parent’s basement. Cybercriminal cartels have emerged with coordinated capabilities to take down companies and even industries. This session will reveal the tools cybercriminals use to find victims, exploit weaknesses and leverage the Dark Web for anonymity. It will also review a few of the most notable data breaches of the last 10 years and discuss how to protect your identity.

You Will Learn How To:

  • Find leads to investigate cybercrimes and intellectual property theft
  • Identify if you, your customers or your organization have been compromised
  • Recognize the latest trends and techniques cyberthieves are using to accomplish their crimes

Available for live stream. Learn more.

Speaker
Cary Moore, CFE, CISSP

Associate Partner
IBM 

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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, and the SVP, Cyber Intelligence and Emerging Threats Manager at one of the country’s largest financial institutions, Moore is currently the Associate Partner at IBM. 

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9H The ACFE and COSO: The Past, Present and Future of Fraud Risk Management

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

Level: Intermediate
Recommended Prerequisite:  Knowledge 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

In September 2016, the ACFE and COSO jointly issued the latest, cutting-edge guidance on managing fraud risk. The new Fraud Risk Management Guide establishes best practices encompassing five key principles for governing, assessing, preventing/detecting, investigating and monitoring fraud risk. This session will explain the overall process of developing these standards and highlight the key tools developed by the ACFE to support this product.

You Will Learn How To:

  • Conduct a detailed fraud risk assessment
  • See how data analytics support the risk assessment as well as prevention, detection and investigation efforts
  • Understand the automated tools that support designing and implementing the fraud risk management process
  • Assess the strength of an 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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David 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. He is presently serving on the AICPA’s Performance Audit Standards Task Force and chaired the Fraud Risk Management Task Force, sponsored by ACFE and COSO. He was a principal author of the ACFE/COSO Fraud Risk Management Guide. Cotton 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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9I Fraud Leadership: The Role of Ethics, Compliance and Culture

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

Level: Advanced
Recommended Prerequisite:  Knowledge of how the intersection of culture and compliance can be directed by an organization’s ethics
Field of Study: Behavioral Ethics

Fraud and compliance leaders who understand that fraud prevention is the most effective use of time and resources are a key component to the success of an anti-fraud program. In this session, you will discover why the most powerful method to fight occupational fraud is through a corporate culture that actively encourages ethical conduct and robust compliance initiatives. Learn how to leverage the power of your organization’s culture to develop, create and maintain a successful anti-fraud environment.

You Will Learn How To:

  • Examine the most cost-effective process to fight fraud
  • Understand your organization’s culture
  • Increase ethical conduct and organizational compliance
  • Develop processes to leverage culture in the anti-fraud environment

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Andy Wilson, CFE, CPP

Vice President, Fraud & Compliance
Sedgwick Claims Management Services, Inc.

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For more than 25 years, Andy Wilson has conducted and supervised criminal, civil and financial investigations for the government and as a corporate consultant. His major focus includes financial fraud investigation and employee dishonesty schemes. He is an expert in fidelity insurance claims and recovery, and has assisted financial institutions, corporations and organizations with multi-million dollar recoveries on a global basis. In an effort to prevent fraud and provide early warning signs of workplace dishonesty, he designed a 100-Point Fraud Examination, which has been used by companies to detect fraud and abuse.

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9J Whistleblower Response: A Structured Triage Program Is Essential

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

Level: Advanced
Recommended Prerequisite:  Experience and an understanding of how hotlines function in organizations and why they are necessary
Field of Study: Specialized Knowledge

As the use of whistleblower programs continues to grow, many organizations struggle to manage burgeoning caseloads. As a result, serious fraud investigations can be delayed (with mounting losses) while less consequential complaints are being investigated. The lack of a timely, systematic and repeatable process for evaluating and prioritizing whistleblower tips can expose an organization to increased regulatory risk. This session will explore the importance of having a formal triage program and how to develop an effective one.

You Will Learn How To:

  • Stage an allegation
  • Investigate a whistleblower allegation
  • Handle serious allegations and determine who should be involved
  • Be proactive in analyzing data
Speaker
Jonathan Marks, CFE, CPA, CFF, CITP

Partner
Marcum

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Jonathan Marks has almost 30 years of experience working closely with his clients, their board, senior management and law firms on fraud and misconduct investigations, including global bribery, corruption and compliance matters. Marks then assists his clients in mitigating future potential issues by conducting root cause analysis, developing remedial procedures, and designing or enhancing governance, global risk management and compliance systems along with internal controls and policies and procedures.

Marks has educated and advised individuals, law firms, and some of the world’s largest companies in these and other areas including: complex accounting, auditing, disclosure, and internal control issues related to financial reporting, and regulatory compliance with the Securities Act of 1933, the Exchange Act of 1934, the Foreign Corrupt Practices Act of 1977, the Sarbanes-Oxley Act of 2002, Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 and the U.K. Bribery Act.

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9K Examining the Mindset of a Fraudster: Psychological Aspects of the Investigative Interview

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

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

Investigative interviewing is an essential element of the investigative process that ensures natural justice and procedural fairness to all parties. To understand the root causes of fraud, psychological explanations should be sought. This session focuses on the psychological process of how individuals “think, act, react and interact” within a criminal context, and examines the behavioral traits of the fraudster. The session will also provide techniques for the investigative interviewing of individuals who display corporate psychopathic tendencies.

You Will Learn How To:

  • Describe the four facets of psychopathy
  • Apply an investigative mindset
  • Identify opportunity, motivational and rationalization factors to fraud offending
Speaker
Martin Vaughan

Executive Associate
Forensic Interview Solutions

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Since his retirement in 2013 after 30 years in law enforcement, Martin Vaughan has become a sought-after expert in the field of forensic investigative interviewing. As a Detective Sergeant attached to the Major Incident Team, he performed the role of Interview Adviser on numerous high-profile investigations including cases of child abuse, high-stakes fraud, sexual abuse, counterterrorism and internal investigations. He delivers training to law enforcement agencies across the U.K. and to various universities on forensic psychology. Internationally, Vaughan has delivered training to the Australian Federal Police, the Malaysian Anti-Corruption Commission, the Independent Broad-based Anti-Corruption Commission, and the Malawian Police Service and Anti-Corruption Bureau.

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9L How Professional Responsibilities Can Lead to Personal Liability

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

Level: Advanced
Recommended Prerequisite:  TBD
Field of Study: Personal Development

There has been an increased focus on charging and prosecuting individuals in matters involving corporate fraud and misconduct. Fines and penalties against watchdogs responsible for preventing, detecting and deterring such conduct have skyrocketed. Those penalized not only include corporate executives, but also include internal and external auditors, compliance professionals and Certified Fraud Examiners. This session will examine those cases, the penalties and the likely trends moving forward.

You Will Learn How To:

  • Recognize the impact of the Yates Memo on the anti-fraud profession during its first 12 months
  • Identify common dilemmas facing accountants, auditors and compliance executives
  • List the professional duties and responsibilities of officers and auditors to detect, deter and prevent fraud and misconduct
  • Implement controls to prevent common frauds
Speaker
Jeffrey Matthews, CFE, CPA

National Partner-in-Charge - Forensic and Litigation Services
Weaver LLP

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Jeffrey G. Matthews is Partner, based in Weaver’s Dallas office, and leads the firm’s forensic accounting, compliance and financial advisory services practice. He 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. Matthews was instrumental in developing proprietary anti-fraud and compliance tools for two of the five largest accounting firms in the world. As such, he has served as a consulting expert in developing and implementing numerous risk management programs for companies in various industries.

His clients include the U.S’s top law firms, Fortune 100 legal departments and government investigative agencies. Mr. Matthews is a four-time national All-Star speaker, voted on by members of the Institute of Internal Auditors. Further, he developed and currently teaches the University of Texas at Arlington’s Forensic Accounting and Fraud Investigations Class for the MBA program. 

Matthews was also the 2013 Certified Fraud Examiner of the Year, the prestigious award given to annually to one of more than 80,000 members of the Association of Certified Fraud Examiners. He is also the executive creator and producer of “The Forensic Forum,” a web-based CPE/CLE production that airs quarterly across the globe. The Forum has featured current and former SEC enforcement directors, attorneys and luminaries from many industries.

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9M How to Manage a Global Brand Protection Program

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

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

Managing a global brand around the world is challenging. Successful brands are constantly at risk of counterfeiters and fraudsters and they need leading-edge anti-fraud and anti-counterfeiting programs to protect their interests. This session will provide an overview of HPE's brand protection/anti-fraud program, review key lessons learned and outline best practices. It will also describe how HPE uses advanced data visualizations and investigation case management software to maximize program efficiencies. 

You Will Learn How To:

  • Identify the elements of an effective brand protection/anti-fraud program including prevention, detection and investigation
  • Review best practices in anti-fraud and anti-counterfeiting programs
  • Use technology to help protect your organization against counterfeiting and fraud and operate your anti-fraud programs more efficiently
Speaker
John Kilchenman 

Senior Analyst
HPE

View Bio

John Kilchenman is a Global Brand Security Analyst with Hewlett Packard (Enterprise). He is a Lead Special Investigator on the Global Brand Security Program who works around the world protecting the HPE brand from the bad guys who want steal, fake or fraud HPE products.

Speaker
Kellie Aindow

Senior Delivery Manager
i-Sight

View Bio

Kellie Aindow is Senior Delivery Manager who works with i-Sight customers to implement and manage the i-Sight Investigation Case Management software.

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10A Educator Panel: How to Incorporate Data Analytics into Fraud Examination Courses

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

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

Big data, data analytics, data visualization — how do these fit with a fraud examination course? What tools are available and used in practice? Where do educators find data and exercises to incorporate into their courses? Hear this panel of educators share their experiences and tips on how to add this important topic to your course.

You Will Learn How To:

  • Obtain tools available to educators for use in data analytics and visualization
  • Obtain exercises and cases using data analytics and/or visualization that can be used in a fraud examination course
  • Provide sources of data for analysis in the classroom
  • Receive tips on using the tools and materials
Moderator
Patricia Johnson, CFE, CPA, CGMA

Assistant Professor
Canisius College

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Patricia Johnson is an assistant professor of accounting at Canisius College in Buffalo, New York, where she has taught for more than 19 years. She was instrumental in developing and registering the Masters of Science in Forensic Accounting program with the New York State Education Department and currently serves as its program coordinator. In addition to teaching at local colleges and universities, she has a small accounting practice that focuses on small businesses and not-for-profit entities.

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10B FinCEN Tools Used By Law Enforcement

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

Level: Intermediate
Recommended Prerequisite:  An understanding of the tools law enforcement can bring to bear in investigating financial crimes
Field of Study: Specialized Knowledge

Law enforcement in the U.S. has a number of resources available for accessing data to help in the recovery of stolen funds. This session will explore how two of these resources, Section 314(a) of the U.S. Patriot Act and Egmont, are used by the FBI, FinCEN and international financial intelligence units to share financial intelligence. This session will also explore a case study of how the FBI uses technology to identify relevant Bank Secrecy Act intelligence using two automated programs, the BSAR Alert program and BSA keyword searches.

You Will Learn How To:

  • Determine the value of 314(a) to follow and identify illicit funds
  • Define the value of Egmont
  • Describe the ways the FBI is using technology to ensure case agents receive relevant BSA intelligence
Speaker
Jay Bienkowski, J.D.

Senior Vice President
Citibank

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Jay Bienkowski began his work in the anti-fraud field with the FBI in 1989 where he investigated and supervised investigations concerning money laundering, corporate fraud, financial institution fraud, economic crimes, public corruption, health care fraud, international terrorism, cybercrime, transnational organized crime, violent crime, intellectual property rights and the Foreign Corrupt Practices Act. From 2012 through January 2016, Bienkowski acted as the FBI’s Liaison to FinCEN, where he was responsible for all 314(a) requests and Egmont requests for the FBI as well as creating a new asset recovery system for business email compromise fraudulent wires.

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10C Investigator Panel: When to Approach Law Enforcement and Prosecution

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

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

You have a fraud you need to investigate and will most likely bring for prosecution. When should you approach law enforcement or a prosecutor? Law enforcement wants cases as soon as possible, while consultants want the case brought to them first. Management wants to retain control as long as possible. What do you do? Hear this panel of professionals discuss various options and recommendations on how best to proceed with your case to achieve your goals.

You Will Learn How To:

  • Understand the complexities in the timing of reporting fraud to the authorities
  • Differentiate the conflicting responsibilities of management, external consultants, and law enforcement
  • Make informed decisions about the closing processes of a fraud examination
Moderator
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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10D Health Care Compliance: Your Organization at Risk Under the False Claims Act

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

Level: Intermediate
Recommended Prerequisite:  An understanding of the False Claims Act and knowledge of health care compliance
Field of Study: Specialized Knowledge

Effective health care compliance plans and policies will help organizations stay safe from many risks. In this session, a compliance expert will discuss the requirements for health care compliance plans and how adherence to these elements might have prevented the largest False Claims Act case in Arizona from ever happening. The session will also discuss how using the OIG Work Plan as a blue print, along with the organization’s compliance plan, identifies the missing puzzle pieces that mitigate risk to your organization.

You Will Learn How To:

  • List the seven elements of health care compliance plans
  • Describe what makes a compliance plan effective
  • Explain the ways the OIG Work Plan ties into the organization’s compliance outlook for the year
Speaker
Jacqueline Blionk, CFE, CHC, RHIA, CMRS

Owner and President, Jacqueline Bloink, LLC  

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Jacqueline Nash Bloink has worked in the health care industry since the mid-1990s in such roles as practice administrator, coding manager, auditor, instructor/instructional designer and director of compliance. Her passion is health care compliance and fighting health care fraud. Bloink is a published author and national speaker on the topic of health care compliance and health care fraud – including co-presenting with CMS and OIG on the topic of health care compliance. She is the co-author of the AAPC’s Certified Professional Compliance Officer (CPCO) curriculum.

Speaker
Jerri Rowe, RHIA

Senior Online Adjunct Instructor
Ultimate Medical Academy

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Jerri Rowe has been in the health care industry for more than 25 years. She has extensive managerial experience in both the administrative and clinical arenas with an emphasis on medical coding and billing. Her proficiency includes operation of various facilities to include a multispecialty physician group practice, an outpatient diagnostic center, urgent care and clinical department in a medical school.

Rowe is also an educator and currently teaches medical billing and coding online to those entering the field. As an ethicist she emphasizes the importance of ethical behavior for all health care professionals, especially during this time of rampant fraud and abuse. Rowe also serves as a consultant to physician practices in auditing of documentation for reimbursement purposes in an effort to educate, identify and prevent fraud.

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10E Moving the Needle: Fighting Fraud from the Inside Through Audit

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

Level: Intermediate
Recommended Prerequisite:  Knowledge of the fraud examination process and anti-fraud auditing
Field of Study: Auditing

As an internal auditor, you know the processes, the systems, the people and culture, the incentive programs and the opportunities. You are already in the organization and looking, but to find fraud you must know what to look for. Traditional audit methods may not detect fraud because they are not designed to. This session will show specific steps and methods that you can incorporate immediately into your audit programs to start detecting existing fraud in your organizations tomorrow.

You Will Learn How To:

  • Perform fraud risk assessments effectively
  • Embed specific tests and methods for identifying red flags of existing fraud into audit programs
  • Analyze and evaluate internal incentive programs that could lead to fraud
Speaker
Mary Breslin, CFE, CIA

President
Empower Audit Training and Consulting

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Mary Breslin has more than 20 years of experience in internal auditing, fraud examination, management and accounting for companies such as ConocoPhillips, Barclays Capital, Costco Wholesale, Jefferson Wells and Boart Longyear. She specializes in internal audit transformations, operational and financial auditing, fraud auditing and investigations, and corporate accounting.

In addition to audit, fraud and accounting, she has significant international experience and has managed audit programs in more than 30 countries. Prior to becoming a full time instructor, Breslin held the title of Vice President and Chief Audit Executive in a global financial services company, where she transformed a checklist audit function into a value add audit department which delivered measurable business results through the use of risk based auditing, data analytics, continuous education and skill development for her leadership team and staff. Through her senior audit leadership roles, Breslin has implemented numerous baseline internal audit functions and year-one Sarbanes-Oxley programs, both domestically and abroad.

Additionally, Breslin has extensive fraud audit and investigation experience and has conducted major fraud investigations on multiple continents including large-scale federal cases domestically. She has developed and implemented fraud auditing programs in various industries focused on both accounting and operations.

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10F Proactive Data Analytics: Providing Prosecutors Context for Fraudulent Behavior

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

Level: Advanced              
Recommended Prerequisite:  Working knowledge and experience in the use of data analytics and how the data is utilized.
Field of Study: Auditing

Fraudsters make every effort to make their transactions appear normal to avoid detection, knowing that most oversight activities are based on a reasonable assurance standard. Investigators and auditors can re-direct their scarce resources to evaluating, rather than accumulating, the evidence to improve decision speeds and deter fraud in the organization. This session will explore recommended actions to improve results from proactive data analytics and combat fraudulent activity.

You Will Learn How To:

  • Develop a proactive data analysis strategy that includes disposing of high-risk transactions and fully documenting the monitoring effort
  • Use continuous transaction testing to monitor the day-to-day implementation of broad strategies with a focus on detecting fraud, waste and abuse
Speaker
William J. Guinan, Esq., CFE
View Bio

William J. Guinan provided legal support to the External Audit Mission of the US Army Audit Agency from 1977 to 2011. This included reviewing legal issues of various levels of complexity and sensitivity that arose in the execution of the global audit mission of the US Army Audit Agency. He has presented more than two hundred lectures on the topics of Ethical Decision Making, Federal Ethics Standards, Criminal Law, Contract Fraud, Appropriations Law and cases, Government Contracting, Human Resource Law, adverse actions against federal employees, Mediation, Interest Based Negotiation, Interest Based Communication for Managers.

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10G Examining the Link Between Corruption and Cybercrime

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

Level: Intermediate
Recommended Prerequisite:  Knowledge of what constitutes corruption in an organization and how cybercrime can be utilized to facilitate corruption
Field of Study: Information Technology

Corruption and cybercrime are endemic in modern society in isolation. However, when combined, they become devastating and enable organized cybercriminals to compromise even the most secure targets. As a fraud examiner, you need to be aware of how these new attack vectors work. Using a comprehensive case study, this session will explore this combination of crimes so that you can better protect against them and respond to them.

You Will Learn How To:

  • Explain corruption as a form of social engineering
  • Describe the ways cybercrime groups identify targets for corruption
  • Investigate corruption-facilitated cybercrime
Speaker
Jason Jordaan, CFE, CFCE, MCSFS, GCFE

Principal Forensic Scientist
DFIRLABS

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Jason Jordaan is considered a leading authority in the field of digital forensics and cybercrime investigation and prevention, in a forensics career that began in 1991. As the principal forensic scientist of DFIRLABS, he is responsible for the leadership of the practice, digital forensics quality assurance, complex digital forensics engagements, research and development, and digital forensic practitioner training and proficiency. He regularly testifies as an expert witness. Jordaan founded DFIRLABS in 2014, after leaving the Special Investigating Unit, where he was the national head of the Cyber Forensic Laboratory. In this role, he was responsible for the development and implementation of the digital forensics capacity of the Special Investigating Unit, and in conducting digital forensics engagements on several high-profile cybercrime, fraud and corruption cases within the South African public sector. He is a published author, researcher and academic in digital forensics.

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10H Are You Liable? An Examination of Personal Liability for Compliance Professionals

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

Level: Intermediate
Recommended Prerequisite:  Understanding of all aspects of an organizations approach to compliance and how individual liability can become a risk
Field of Study: Specialized Knowledge

Compliance professionals have been found personally liable by regulators for corporate wrongdoing, leading to fines, loss of employment and even imprisonment for those individuals. This session will help compliance, management and legal professionals understand the potential for personal liability and what steps they can take to better protect themselves.

You Will Learn How To:

  • Explain the personal liability associated with being a compliance professional
  • Recognize the impact that this liability has on the industry
  • Determine what steps can be taken to limit personal liability
Speaker
Geoff Winkler, CFE, CIRA

Director, Fraud & Forensics Practice Leader
Bates Group

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Geoff Winkler is the Director of Bates Group’s Fraud and Forensics practice, where he draws on his extensive legal and financial industry experience across a diverse range of businesses to provide strategic and focused consulting as well as investigative and asset recovery analyses related to securities litigation and other sensitive business issues.

Before coming to Bates Group, Winkler was a business consultant and turnaround professional. He has extensive experience working with a wide array of businesses suffering financial, organizational or management issues. He often functioned as interim CFO, COO or general manager while working to either restore the company to financial and organizational health or determine and execute the best plan to close or sell the business. He has experience working closely with the Securities and Exchange Commission, Federal Trade Commission, state and federal agencies and local businesses and professionals.

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10I Employee Dishonesty and the Role of Ethics Training

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

Level: Intermediate
Recommended Prerequisite:  An understanding of the components of ethical decision making and compliance
Field of Study: Behavioral Ethics

Is the current state of ethics training meeting its intended mark? Explore what drives an employee to commit fraud and how, if at all, ethics training can have an effect. This session will look at the history of ethics training and what started the current ethics training movement. The session will also use case studies to offer a view beyond the dishonest employee and consider the ethics of the employee’s environment and the fraud examiner investigating the case.

You Will Learn How To:

  • Define ethics
  • Explain why ethics training became mandatory in many industries
  • Identify reasons why the current ethics training model may not be working

EthicsSession content eligible for ACFE ethics CPE requirement.

Speaker
Andrew Kautz, CFE

Manager, Special Investigations Unit
Great-West Life Assurance Company

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Andrew Kautz has more than 30 years of investigative experience and since 1991 has dealt primarily with employee theft and fraud investigations. His work has taken him across Canada and into the U.S. investigating frauds ranging from a few hundred to several million dollars, including loan frauds, Ponzi schemes, phony vendor scams and investment dealer frauds. In addition to investigation, Kautz pursues recovery from perpetrators as well as third parties that may have played a role in the fraud scheme. These efforts include the recovery of funds from Nigeria that had been sent to this country by a dishonest employee in response to one of the infamous Nigerian Letters.

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10J Navigating the Tricks and Traps of Cross-Border Investigations

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

Level: Intermediate
Recommended Prerequisite: Familiarity with investigative issues as they pertain to international organizations
Field of Study: Specialized Knowledge

Complex cross-border investigations give rise to a number of legal and compliance considerations that can easily be overlooked. Examples include legal and regulatory issues that arise from overseas disclosures, transfers of data and growing intergovernmental cooperation. This session will cover the general investigative process and how to deal with legal issues that frequently arise in cross-border investigations, such as privilege, data privacy and employment laws.

You Will Learn How To:

  • Explain a basic overview of the general investigative process
  • Be aware of key legal issues which arise during investigations
  • Fit you and your organization into the digital forensic workflow
  • Avoid common tricks and traps by understanding key legal issues in a cross-border context
Speaker
Weiyi Tan

Principal
Baker & McKenzie.Wong & Leow

View Bio

Weiyi Tan is a principal in Baker & McKenzie.Wong & Leow’s dispute resolution practice group, and specializes in international commercial disputes and investigations. She has been involved as counsel in numerous complex and high-stakes litigation and arbitration, and regularly assists clients on cross-border investigations and enforcement actions focused on corruption, financial fraud and other white-collar criminal offenses.

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10K When the Bank Blocks Your Investigation

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

A bank customer was defrauded of $75,000 in two international wire transfers in an advance payment scheme. Through the worldwide network of CFEs, the money trail led to fraudsters in four countries and a money-laundering farm in the Middle East, but the most important leads would only be shared with representatives of the client's bank. This session will explore what happened next, why banks are so reluctant to get involved and how you can gain the bank's cooperation.

You Will Learn How To:

  • Track down leads during fraud investigations
  • Gain cooperation from banks in your fraud examination
  • Resolve bankers' concerns about providing information to fraud examiners
Speaker
Walt Denekas, CFE, CMA, CTP, RPE

Chief Executive Officer
Sawtooth Forensics, LLC

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Walt Denekas is a veteran of more than 40 turnaround engagements in companies from small businesses to divisions of Fortune 500 companies, five of which involved executive-level fraud. He serves on the Zions Bank Advisory Board, Fly Sun Valley Alliance, and the Hailey (Idaho) Urban Renewal Authority.

He is a graduate of the California Institute of Technology and has an MBA in Finance and Marketing from Northern Illinois University. He studied Russian in Leningrad during the Soviet era, and was one of the first Americans brought into post-Soviet Russia to finance newly privatized Russian companies.

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10L Building the Perfect Investigations Team to Find, Eliminate and Remediate Misconduct

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

Level: Intermediate
Recommended Prerequisite:  Experience with a fraud examination from detection through remuneration
Field of Study: Specialized Knowledge

As the complexity of fraud and corruption has increased and their geographic scope expanded, efforts to identify, investigate and remediate this behavior have become an increasingly team-based effort. Assembling the perfect investigation team is paramount for any company that is serious about promoting corporate ethics, compliance, social responsibility and integrity. This session draws on a ground-breaking initiative at Google that endeavored to determine how to build the perfect team, and understand why certain teams sputter and why some excel. The session will discuss key team metrics and attributes, such as psychological safety, dependability, and impact, and how they relate to success in the investigation context.

You Will Learn How To:

  • Promote better cross-functional, team-based investigation strategies
  • Assemble an investigation team where members can draw upon each other’s strengths
  • Use effective internal corporate investigations tactics
  • Conduct proper internal corporate investigations documentation hygiene
Speaker
Andrew Price, J.D.

Senior Counsel
Google Inc.

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Andrew Price is a senior counsel on Google's Ethics and Compliance team based in San Francisco, California. The team’s core mission is to enable Google's business to achieve its objectives in a manner that’s consistent with its core values (including "Doing the Right Thing") and to responsibly manage compliance risk. In his role, Price focuses on leading the team's global internal investigations function, managing the company's anonymous helpline, and providing advice and counsel on topics such as attorney-client privilege, confidentiality, conflicts of interest, proper use of company assets, insider trading and other compliance-related matters.

Price joined Google in August 2011. From 2008 to 2011, he was an associate with the Washington, D.C. law firm of Arnold & Porter LLP where he focused on securities enforcement defense and litigation. From 2003-2008, Price was an Assistant U.S. Attorney in the Eastern District of Virginia and a Civil Division attorney at the U.S. Department of Justice.

Speaker
Lisa Chafin

Financial Investigations Manager, Internal Audit
Google, Inc.

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Lisa Chafin leads the Internal Audit team's global efforts to investigate allegations of financial fraud and other financial misconduct. She has conducted hundreds of cross-functional investigations in partnership with Google's legal, security, human resources and other internal compliance teams involving a broad spectrum of financial topics. She plays a key role in developing remedial action in response to specific instances of misconduct and implementing appropriate controls to mitigate the risk of future misconduct. Chafin also supports the company’s fraud risk management program including education, risk assessments and fraud focused audits. Prior to Google, she was a manager in PwC’s forensic consulting group in New York and San Francisco, focusing on investigations and contract compliance.

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10M Synthetic Identity Fraud

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

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

Thirty-one percent of fraudulent applications utilize synthetic identities. Can your systems catch them? Fraudsters are increasingly turning to synthetic identities to commit application fraud. Synthetic identities wreak havoc on traditional validation and authentication methods, costing your business time and money. This session will provide a detailed overview of the growing challenges of synthetic identity fraud and how an integrated fraud defense strategy can help uncover attempts before they impact your business.

You Will Learn How To:

  • Identify synthetic Identity fraud attempts
  • Mitigate synthetic identity attempts on the front-end of a transaction
  • Minimize onboarding impacts on legitimate customers
  • Strengthen fraud defenses with multi-factor authentication
Speaker
Kimberly White

Director Market Planning, Fraud & Identity
LexisNexis

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Kimberly White is responsible for developing the market strategy and guiding the product roadmap for the Fraud & Identity product portfolio at LexisNexis for commercial markets. These solutions include fraud analytics, consumer identity verification and authentication. Kimberly has over 20 years of experience in corporate finance, presales consulting, and product marketing and has focused the last 5 years in the areas of developing product strategy and managing products in commercial and government markets. Her vertical market areas of expertise include over 10 years of experience working with retail technology solutions and over 4 years of experience developing strategy for technology solutions for online bill payment in the financial services market. A graduate of Miami University in Oxford, Ohio, Kimberly holds a Bachelor of Science in Business Administration in Finance. She also holds a Masters of Business Administration Degree from the Goizueta Business School at Emory University.

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11A Combating Insider Threats

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

Level: Intermediate
Recommended Prerequisite:  A basic understanding of the ways an organization can be defrauded by employees
Field of Study: Specialized Knowledge

Occupational fraud costs organizations billions of dollars each year, as well as the potential loss of data and productivity. Without effective controls and monitoring in place, these internal fraud schemes can easily go undetected, as employees typically operate in familiar workplace environments. This session will highlight the anatomy of employee theft and discuss best practices for mitigating this risk through the development of proactive monitoring and reporting techniques.

You Will Learn How To:

  • Identify the types of occupational fraud schemes
  • Implement an effective monitoring program
  • Recognize the risks presented by occupational fraud and the types of schemes used to commit fraud at work
  • Mitigate risk related to occupational fraud
Speaker
David Pollino, CFE

Deputy Chief Security Officer, Senior Vice President
Bank of the West

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David Pollino is responsible for security operations, including fraud prevention, third-party due diligence, governance, analytics and education at Bank of the West. Pollino was named a top ten influencer by Bank Information Security. Prior to joining Bank of the West, Pollino served in senior fraud prevention positions for Wells Fargo, Washington Mutual and Charles Schwab. During his career, Pollino has also worked as an information security consultant at @stake and UUNET advising Fortune 100 companies on information security issues. Pollino is the author of RSA Press: Wireless security, The Hacker's Challenge Books 1, 2 and 3, and Hacking Exposed: Wireless.

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11B Expense Report Fraud: A Threat to Organizations, an Opportunity for Fraud Examiners

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

Level: Intermediate
Recommended Prerequisite:  A knowledge of how internal controls shape expense reporting
Field of Study: Auditing

Many organizations, and even some fraud examiners, pay short shrift to expense reports — more than a few feel they are immaterial and just not worth the time. However, the ACFE’s 2016 Report to the Nations identified expense report fraud as the third-most-common type of asset misappropriation, and it often represents an opportunity to discover more serious and damaging fraud schemes. This session will discuss how you can use expense report examinations as a powerful tool in the fight against fraud, one that often yields surprising results.

You Will Learn How To:

  • Gain knowledge of the tools and tricks used by expense report fraudsters
  • Identify and investigate expense report fraud
  • Increase awareness of the heightened risks for public companies and those with international operations
  • Recognize signs of something greater than expense report fraud
  • Help your client or organization minimize risk
Speaker
John Tonsick, CFE, CPA

Deputy General Auditor
Metropolitan Water District of Southern California

View Bio

John Tonsick has published numerous articles on the subjects of fraud and corporate governance and he is a contributing author to Fraud Casebook: Lessons from the Bad Side of Business. He has been interviewed by MSNBC, the Wall Street Journal, CFO Magazine and the Los Angeles Business Journal. His unique perspective is shaped by a life-long fascination with magicians and con-artists and more than 30 years of experience as a “Big 4” auditor, consultant and Fortune 50 executive.

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11C Collaborating with State Attorneys General in Fraud Investigations

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

Level: Intermediate
Recommended Prerequisite:  Understanding of the fraud examination process and practices
Field of Study: Specialized Knowledge

Investigations by state attorney general offices are often based on violations of Deceptive Trade Practices Acts and may involve victimized consumers as well as honest industry leaders. This session will present an actual case study from Alabama involving a company that used deceptive practices to create an unfair pricing advantage. You will see how falsified documents impacted settlement negotiations and learn what a state attorney general's office will want to see from your investigation to adopt your case and get involved.

You Will Learn How To:

  • Present a fraud/deceptive trade practice case to a state attorney general's office and get their attention
  • Organize large document cases so they are manageable
  • Deliver a compelling pre-litigation settlement presentation to company leadership
Speaker
Alice Martin, J.D., CFE, CHC, CHPC

Deputy Attorney General
State of Alabama

View Bio

Alice H. Martin served as the Chief Deputy Attorney General for the State of Alabama from 2015 to April 2017. She brings experience as a prosecutor, white-collar defense lawyer and in-office management. She serves as principal adviser to the Attorney General in managing the office’s legal and administrative staff, and as liaison to the Governor’s office and the legislature.

Prior to joining the Office of Attorney General, Martin was the U.S. Attorney for the Northern District of Alabama (2001-2009), serving as the Chief Federal Law Enforcement Officer responsible for prosecuting federal crime and defending the U.S. in civil litigation. During her tenure as U.S. Attorney she served on the Attorney General’s Advisory Committee, advising the U.S. Attorney General on emerging policy issues, and served as Co-Chair of the Health Care Fraud Working Group; and was a member of the Subcommittees on White Collar Crime, Counterterrorism, Resource Allocation, and Office of Management and Budget.

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11D Untraceable Links: Technologies Used by Fraudsters to Hide Their Tracks

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

Level: Advanced
Recommended Prerequisite:  Experience with cybersecurity and cyberfraud prevention and detection
Field of Study: Information Technology

New mobile apps, underground networks and crypto-phones are appearing daily. More sophisticated technologies, such as mesh networks, allow mobile devices to use public Wi-Fi to communicate from one device to another, without ever using the cellular network or the internet. Anonymous and encrypted email services are under development to evade government surveillance. Learn how these new capabilities are helping to make anonymous communication easier for fraudsters, and how they can use this technology to hide their tracks.

You Will Learn How To:

  • Define mesh networks
  • Recognize the ways underground networks provide untraceable email
  • Identify encrypted email services and how they work
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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11E Audit Panel: Recruiting Anti-Fraud Skillsets into the Audit Function

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

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

With the increasing responsibility of auditors to detect fraud, is a new set of anti-fraud skills necessary in addition to the traditional audit skill-sets? What might these be? Hear this panel of audit professional discuss the tools they bring to bear to aid in the fight against fraud and the skills they feel are necessary with new hires.

You Will Learn How To:

  • Identify the basic anti-fraud skills audit shops are looking for in their new hires
  • Describe the ways auditors are developing the anti-fraud skills they find necessary
  • Assist in the hiring process for new auditors
Moderator
Tom McClellan, CPA, CFE, CGMA

Director, Compliance Assurance
General Motors

View Bio

Bio coming soon.

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11F Data Science Tools to Find Relationships and Red Flags in Unstructured Data

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

Level: Advanced
Recommended Prerequisite:  Working knowledge and experience in the utilization of data analytics
Field of Study: Auditing

In an investigation, fraud examiners are most interested in summarizing data to find what is going on, to look for useful correlations and relationships, and to identify red flags that require further review. Unstructured data makes this quest a seemingly unattainable one. Learn how data-science tools can provide powerful and efficient results to the anti-fraud community. In this session, by way of real-world examples, you will learn the synergy between open-source tools in information retrieval , natural-language processing and graph databases.

You Will Learn How To:

  • Identify and apply useful tools to summarize and correlate data
  • Hone in on outliers that require top priority
  • Leverage open-source tools for cost-conscious, interactive solutions
Speaker
Paul Starrett, Esq., M.S. Predictive Analytics CFE, EnCE, LLM

CEO/Founder
Starrett Consulting, Inc.

View Bio

Paul Starrett is a licensed private investigator and attorney specializing in high-profile investigations and legal consulting especially where electronic data is central. He is founder and CEO of Starrett Consulting, Inc., a Silicon Valley-based, full-service investigations firm that leverages API’s from open-source and commercial data-science applications to analyze structured and unstructured data. He is former General Counsel and Chief Global Risk Officer of an international, publicly-held data management corporation heading their global legal, operations and risk-management groups. His 25-year career began in law enforcement and corporate security and later progressed into information-security engineering, electronic discovery and information management.

Starrett is Founding and Current Chair of the Big Data Committee of the American Bar Association and active in the Association of Certified Fraud Examiners and Python Meetup Group (San Francisco). He is nationally published in the areas of interview and interrogation, electronic evidence, private investigations and e-commerce law / technology.

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11G The $12 Million Pizza: Investigating the Complex World of Virtual Currencies

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

Level: Intermediate
Recommended Prerequisite:  Knowledge of the current state of technology and alternative currencies as these relate to fraud
Field of Study: Information Technology

The emerging trend of virtual currencies has presented law enforcement and investigators with significant challenges to combating fraud. Fraudsters are attracted to virtual currencies because of the anonymity it provides, whether it is to launder money, purchase illegal paraphernalia, or engage in High Yield Investment Program (HYIP) scams. This session will walk through the investigation of a Bitcoin-denominated Ponzi scheme, in which several tools and techniques were used to uncover the anonymity Bitcoin transactions provide, resulting in the first-ever federal criminal securities fraud charges involving a Bitcoin-related scheme.

You Will Learn How To:

  • Define virtual currencies and their current uses
  • Understand treatment of virtual currencies by market regulators and U.S. courts
  • Recognize challenges to enforcement efforts and risk areas presented by virtual currencies
  • Use best practices and overcome challenges during a virtual currency investigation
Speaker
Eric Burns, CPA

Special Agent
Federal Bureau of Investigation

View Bio

Since 2009, Eric Burns has been a Special Agent with the Federal Bureau of Investigation (FBI) where he specializes in the investigation of white-collar crime. Prior to joining the FBI, Special Agent Burns worked as an external auditor at Deloitte & Touche. He received degrees from Pepperdine University in Accounting and Business Administration.

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11H Global Expectations for Addressing Fraud Risk and the Investigative Process

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

Level: Intermediate
Recommended Prerequisite:  Familiarity with ACFE Fraud Risk Assessment Tool and fraud risk assessment process
Field of Study: Specialized Knowledge

The development of a fraud risk management (FRM) program is a proactive approach to protect your corporation, promote compliance in your work environment and encourage transparency in the workplace. This session will provide the key elements and a strategic approach — undertaken by Saudi Aramco — in the implementation of a risk-based anti-fraud program that reflects the company's global presence and is based on recommendations from international bodies such as the IIA, ACFE, AICPA and SCCE. It will discuss two basic approaches for developing an effective compliance program and examine three critical stages: planning, deployment and administration.

You Will Learn How To:

  • Recognize fraud risks occurring in your business
  • Define the essential elements for building an effective anti-fraud program
  • Identify systems and means to detect fraud and irregularity
  • Recognize the three stages of FRM which includes planning, deployment and administration
Speaker
Waheed Alkahtani, CFE, CCEP-I

Senior Auditor
Saudi Aramco

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Waheed Alkahtani works as an auditing consultant with internal audits. He is currently a member of the IA/Advisory Group that provides self-assessment advisory services in the areas of controls, fraud and compliance risks. Before that, he was responsible for administrating the General Auditor Hotline as well as developing and presenting an internal auditing fraud awareness program. Alkahtani joined Saudi Aramco in 2000 and carries the knowledge and experience of more than 15 years of work with Saudi Aramco and 10 more years with other companies in Saudi Arabia.

Alkahtani has jointly conducted several studies related to fraud prevention including ethics hotlines, codes of conduct and anti-fraud programs. In addition he was responsible for the design, deployment and implementation of the General Auditor Hotline 2010. In 2009, Alkahtani reactivated the local chapter of the Association of Certified Fraud Examiners ACFE in Dhahran, later named as ACFE Saudi Arabia Chapter 86, and currently serves as president of the chapter.

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11I Ethics Panel: What Can We Learn from White-Collar Criminals?

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

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

Over the years, the ACFE has interviewed many famous (and not so famous) white-collar criminals, also known as fraudsters. When a fraudster speaks, what exactly are they saying? Are they telling us the truth now that they have nothing to lose? Or are they further obfuscating, twisting facts to make themselves appear more sympathetic to their audience? Is it what they say or what they do not say that is key? Hear this panel of experts discuss their dealings with white-collar criminals and where they think the truth lies.

You Will Learn How To:

  • Understand the different motivations and rationalizations fraudsters use to justify their actions
  • Recognize red flags that can be indicators of potential fraudulent behavior
  • Explain why the fraud triangle actually works to predict fraudulent behavior

EthicsSession content eligible for ACFE ethics CPE requirement.

Moderator
John D. Gill, J.D., CFE

Vice President — Education
Association of Certified Fraud Examiners

View Bio

Prior to working for the ACFE, John Gill was an attorney in the Austin, Texas office of the law firm of Bragg, Chumlea, McQuality, Smithers and Curry where he was involved with civil fraud, insurance and deceptive trade practices cases. He was the editor of the DTPA Forms and Practice Guide written by David Bragg and Michael Curry.

In 1995, Gill joined the ACFE and served as both its General Counsel and the manager of the Research Department for nine years. When the Research Department expanded in 2003, he took on the role of Research Director. In 2009, he was promoted to Vice President – Education. In that capacity he oversees the production and development of all of the books, manuals, self-study courses, and seminar and conference materials produced by the ACFE. He serves on the faculty of the ACFE and is a co-instructor of the CFE Exam Review Course. He is a co-author of The Fraud Examiners Manual and serves as the editor-in-chief for the CFE Exam and the CFE Exam Prep Course. He is also a contributing author to Fraud Magazine.

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11J What to Do When You Are the Last to Know About a Fraud Examination

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

Level: Intermediate
Recommended Prerequisite:  Understanding of the fraud examination process
Field of Study: Specialized Knowledge

Dealing with a serious internal fraud investigation can be challenging enough by itself. When a law enforcement agency shows up during your investigation, it can become even more challenging. You must navigate the issues you face in any investigation but also deal with the conflicting issues that arise in dealing with the law enforcement agency. This session will provide practical tips for navigating the overlapping demands of your internal investigation with the needs and requirements of law enforcement agents who are conducting a criminal investigation. The session will also provide practical tips for law enforcement investigators.

You Will Learn How To:

  • Handle law enforcement when conducting an internal fraud investigation
  • Share information with law enforcement agencies
  • Partner with law enforcement agencies during an internal fraud investigation
Speaker
Brian Callihan, J.D.

Director of Special Projects, Office of General Counsel
Sutter Health

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Brian Callihan joined Sutter Health, a large integrated health care provider in northern California, in 2013 after a 28-year career as a Special Agent with the Federal Bureau of Investigation (FBI). In his role, he is responsible for conducting and directing a variety of internal investigations including complicated human resources investigations, privacy and information security investigations, and compliance investigations. During his career with the FBI, he was assigned in Dallas, Washington, D.C. and Sacramento. Among his responsibilities during his assignment at the FBI’s Office of General Counsel in Washington, D.C. was the nationwide coordination of the defense of lawsuits against the FBI. For the last 18 years of his career, as a Supervisory Special Agent, he served as the regional counsel for the FBI’s field office in Sacramento covering the Eastern District of California. His duties included providing legal and investigative training to FBI agents and other law enforcement officers on criminal and national security investigations, legal review and legal oversight over criminal and national security investigations, the review and settlement of legal claims against the FBI, the review and disclosure of information from investigative files, and all other legal and compliance matters involving the FBI.

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11K A Case Study in Fraud from Check to Charge to Conviction

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

As an investigator, you will encounter different types of frauds that will sometimes require you to change your view of how a fraud is investigated. This session will explore a case study that began as a simple check fraud and uncovered a scheme whereby the fraudster posed as a doctor, examined patients and promised treatments in prominent U.S. hospitals. The case will demonstrate that the investigation of a "simple" fraud is never simple or easy and provides reasons for you to examine your methodology, evidence handling and thought process of conducting an investigation.

You Will Learn How To:

  • Be flexible and ready to react when fraud investigations take a unique twist
  • Conduct wide and expansive interviews with victims to determine the depths of the fraud
  • Interact with partners that are not commonly used in financial crime investigations
  • Revisit your evidentiary process in order to understand where the fraud actually may lie
Speaker
Michael Akpata

Team Leader Public Safety, Investigations, and Counterfraud
IBM Canada

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Michael Akpata joined IBM Canada after serving more than 20 years with the Windsor Police Service in Windsor, Ontario. Then Senior Constable Akpata was recently assigned to the Financial Crimes and Arson Unit where he served as both an Arson and Fraud investigator. He specialized in power of attorney fraud and financial crimes against seniors. He has also investigated and secured convictions in various fraud related offenses including corporate, individual, credit card and a number of Ponzi schemes.

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11L Financial Services Executive Panel: Financial Services, Fraud Trends and Threats

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

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

ID theft, scams targeting banking customers, card fraud and especially account takeovers are all hot topics and challenges facing financial institutions. Facing and addressing these threats are critical to the credibility of banking institutions. Banks who have been subject to these crimes often lose face in the marketplace and institutional customer impact can be significant. Hear this panel of experts speak to these threats and discuss their approaches and best practices in addressing them.

You Will Learn How To:

  • Explain why these external threats are so important to address and protect against
  • Discover what financial institutions are doing to protect against these
  • Leverage what the financial institutions have learned from the mistakes of their peers
Moderator
Paul Dunlop

Independent Consultant

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Paul Dunlop has 30 years of diverse experience across the financial crimes domain acquired during roles in Europe and North America. His private industry experience has seen him cycle between both strategic and operational leadership roles, most recently leading Citi’s global fraud management efforts, including the transformation of its fraud management policies and framework with responsibility for the company’s Identity Theft FACTA Program.

As a subject matter expert and trusted advisor, Dunlop has held progressive leadership roles across corporate security and investigations, and risk management. Early in his financial services career, he specialized in designing enhanced due diligence, employment background screening, intelligence and analytics, and operations and technology programs in corporate security. He has conducted major corporate investigations (e.g. Panama Papers), and led transformative initiatives as diverse as fraud risk assessment, enterprise case management and cross-border privacy, and the adaptation of systemic root cause methodologies for fraud and operational risk in financial services.

Dunlop joined Citi from the Travelers companies in 2001 where he established the medical and legal provider fraud programs for Travelers across the U.S. Working with industry partners he helped bring the first convictions of medical professionals for insurance fraud in New York.

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11M Fraud in Financial Reporting: Hidden and Emerging Financial Statement Risk

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

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

With the increase in whistleblower tips and an enhanced view by the SEC on financial reporting fraud, anti-fraud professionals need to understand the complexities of financial reporting and what to look for when performing fraud risk assessments or investigations. This session will highlight some of the new and emerging risks, including management estimates, financial reporting and non-financial disclosures that are not consistent with other company facts, material weakness in internal controls and changes in accounting methods or restatements due to errors.

You Will Learn How To:

  • Understand the current regulatory environment regarding SEC, PCAOB, and DOJ focus on management estimates and non-GAAP financial matters
  • Understand recent increased expectations regarding the level of company cooperation expected from regulators
  • Identify "red flags" often seen in complex financial reporting fraud related to management estimates
Speaker
Daniel Torpey

Partner
EY

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Daniel Torpey is a Forensic Accountant, CPA and former auditor with more than 30 years of public accounting experience. He is a partner with EY and the SW Region Leader for EY’s Fraud Investigation & Dispute Services. Torpey has testified as an expert witness in state, federal and international proceedings and has published articles in Fraud Magazine, Internal Auditor, Claims Magazine and Risk Management.

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12A The Changing Face of Financial Reporting Fraud

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

Level: Advanced
Recommended Prerequisite:  Knowledge of the forms of financial reporting and experience preparing or reviewing financial statements
Field of Study: Accounting

Times have changed and revenue recognition is no longer the only significant risk in the financial reporting fraud area. New risks have emerged in recent years, such as the proliferation of non-GAAP performance metrics, non-financial statement disclosures and even more complex financial statement schemes. This session will explore these emerging global risks by studying examples and explaining how to detect these schemes.

You Will Learn How To:

  • Understand where financial reporting risks have expanded and become more complex in recent years
  • Explain how non-GAAP performance measures can increase the risk of fraud
  • Detect complex financial reporting and disclosure frauds
Speaker
Gerard 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, D.C. 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.

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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12B Investigating Cash Skimming Cases

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

Level: Advanced
Recommended Prerequisite: Experience with cash audit techniques and fraud examination
Field of Study: Auditing

Cash skimming cases are difficult to find and even more difficult to prove. These cases are called off-book frauds for a reason! Cash is taken and the trail has run cold… or has it? This session will discuss cases involving thefts from concession stands, nonprofits, physician practices and others whose cash skimming cases were put on the back burner until this forensic accountant was called to investigate the case. The session will use actual fact patterns, documents and analysis to show how to take a "there's not enough evidence" case to a "gavel down, case closed" engagement.

You Will Learn How To:

  • Recognize the nuances of cash skimming schemes
  • Profile the importance of analytics in proving your cases
  • Identify alternative evidence sources for cash skimming cases
Speaker
Tiffany Couch, CFE, CPA, CFF

Principal
Acuity Forensics

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Tiffany Couch is Principal at Acuity Forensics, a Pacific Northwest forensics accounting firm with a national presence. She has more than 20 years of experience in the field of accounting with the last 13 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. Professional background and experience includes audit, tax and business consulting services for government entities and privately-held business entities in a range of industries including aerospace, agriculture, automotive, banking, biotechnology, broadcasting, computer technology, construction, health care, insurance, manufacturing, newspaper, professional service providers, retail, timber and transportation.

She has provided expertise as a source to the New York Times, NPR, Wall Street Journal, Forbes MagazineFinancier Worldwide Magazine and First Business News. She is also a regular contributor to Fraud Magazine and the Vancouver Business Journal and has been interviewed for CNBC, KING 5-TV in Seattle and News Talk in Alberta, Canada. Couch 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 a faculty member for the ACFE and recently completed a 2-year term as Vice-Chair and Chair of the ACFE’s Board of Regents.

Couch is the author of The Thief in Your Company, available at Amazon.

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12C The Compliance-Gaining Interview: Plant in the Spring and Harvest in the Fall

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

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

Of the three major elements of an interview — questioning, detecting deception and gaining compliance — the third is the most challenging and problematic. The challenge is due to the nature of changing another's mind and it is problematic as the process of gaining compliance opens itself to scrutiny and review potential from a societal, administrative or civil litigation perspective. Ensuring that the interviewee's mindset is receptive to receiving the message is paramount to procuring a successful interviewing outcome. This session will examine ways that you can enhance the interviewee’s receptivity to the compliance-gaining theme.

You Will Learn How To:

  • Understand the criticality of developing the interviewee's receptivity prior to the implementation of a compliance-gaining message
  • Identify options for developing positive receptivity
  • Apply the macro-topic/micro-topic/macro-topic format to the compliance-gaining interview
Speaker
Don Rabon, CFE

President
Successful Interviewing Techniques

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As an instructor, author, and former investigative director, Don Rabon's instructional areas include interviewing, rapport building, interrogation, persuasion, detecting deception, investigative reasoning and investigation discourse analysis. He is retired from the North Carolina Justice Academy, North Carolina Department of Justice, where he served as Deputy Director. In addition to his training and investigative work, Rabon has authored five interviewing-related texts.

Over a period of 39 years, Rabon has provided instruction and investigative assistance to investigators in 45 states, Puerto Rico, the Virgin Islands, Belgium, France, Germany, Australia, New Zealand, Canada, Singapore, Ireland, Trinidad, Barbados and England. He has also trained federal, state and local criminal justice personnel; NATO counterintelligence personnel; and private sector investigative, audit and corporate security personnel.

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12D Ransomware, Business Email Compromise, Dark Forums and You

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

Level: Intermediate
Recommended Prerequisite:  An understanding of how lax computer security can expose an organization to external threat
Field of Study: Information Technology

Tax fraud, identify theft, ransomware, cyberespionage, hacking and other issues are becoming the norm for employees, business, organization and governments. Cybersecurity is the number one risk for businesses today. Using case examples, this session will talk through how all types of organizations are under attack, ways to limit the disruption and provide risk management tips from a data management perspective.

You Will Learn How To:

  • Identify 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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12E The Auditor's Responsibility to Detect Fraud

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

Level: Advanced
Recommended Prerequisite:  Knowledge and experience with audit procedures and practices as it relates to fraud examination
Field of Study: Auditing

Much confusion exists about where the responsibility to detect fraud lies. Many auditors belong to different professional organizations and each organization has its own professional standards, rules, non-authoritative guidance and/or code of conduct. This session will explore and discuss the authoritative standards and non-authoritative guidance that applies to auditors in the world of fraud. It will also explore cases where an auditor was sued for the failure to detect fraud, and the devastating consequences of massive frauds that should, or should not, have been discovered by the auditor.

You Will Learn How To:

  • Understand the requirements of the auditor's authoritative guidance and rules
  • Determine where fraud detection responsibilities exist under a code of professional conduct
  • Describe how a court or trier of fact views the responsibility of the auditor
Speaker
Ralph Summerford, CFE, CPA/CFF, CIRA

President
Forensic Strategic Solutions, LLC

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Ralph Q. Summerford works primarily in the area of forensic accounting, fraud examination and bankruptcy. He works closely with both plaintiff and defense attorneys, corporate boards and audit committees, insurance company special investigation units, government inspector generals and government agencies such as the U.S. Attorney’s Office, Federal Bureau of Investigation, Internal Revenue Service, Federal Trade Commission and the Pension Benefit and Guaranty Corporation.

Summerford testifies as an expert witness in federal and state courts on matters involving complicated financial transactions. He is a Certified Fraud Examiner and is on the faculty of the Association of Certified Fraud Examiners. He has been quoted in publications such as the Journal of Accountancy, USA Today and HR Magazine. Additionally, he has published articles that have appeared in Institute of Management and Administration’s (IOMA) Report on Preventing Business Fraud, Bank Fraud & IT Security Report, Financial Fraud, Internal Auditing & Business Risk, AccountingToday and Fraud Magazine.

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12F Upgrading Your Fraud Management Program with Targeted Data Analytics

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

Level: Intermediate
Recommended Prerequisite:  Working knowledge of data analytics and how the data is utilized
Field of Study: Auditing

Often times, mandatory employee compliance training can be viewed as burdensome or ineffective to the recipient. Even worse, most fraud risk awareness trainings are done outside the normal business setting and are not forefront on the minds of employees when doing their daily job. This session will look at how investigative, internal audit and compliance professionals are taking their fraud monitoring controls and analytical procedures outside of their department and into the hands of the high-risk employee, before the fraud can occur.

You Will Learn How To:

  • Identify the components of an effective fraud risk management program
  • Raise your ethics and compliance program from a retrospective "once-a-year" training burden to a "top-of-mind," relevant part of an employee's daily activities
  • Use analytics, particularly cognitive computing and machine learning, to help target risks proactively and send the right information at the right time to the right employee
Speaker
Vincent M. Walden, CFE, CPA, CITP

Partner, Fraud Investigation and Dispute Services
EY

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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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12G Grand Theft Data: Beyond the Data Breach

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

Level: Advanced
Recommended Prerequisite:  An understanding of the risks associated with cyberbreaches and data loss and how to mitigate those risks
Field of Study: Information Technology

Well organized and with little fear of capture, the new cybercriminal is no longer the teenager squatting in their parent’s basement. Cybercriminal cartels have emerged with coordinated capabilities to take down companies and even industries. This session will reveal the tools cybercriminals use to find victims, exploit weaknesses and leverage the Dark Web for anonymity. It will also review a few of the most notable data breaches of the last 10 years and discuss how to protect your identity.

You Will Learn How To:

  • Find leads to investigate cybercrimes and intellectual property theft
  • Identify if you, your customers or your organization have been compromised
  • Recognize the latest trends and techniques cyberthieves are using to accomplish their crimes
Speaker
Cary Moore, CFE, CISSP

Associate Partner
IBM 

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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, and the SVP, Cyber Intelligence and Emerging Threats Manager at one of the country’s largest financial institutions, Moore is currently the Associate Partner at IBM. 

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12H The ACFE and COSO: The Past, Present and Future of Fraud Risk Management

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

Level: Intermediate
Recommended Prerequisite:  Knowledge 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

In September 2016, the ACFE and COSO jointly issued the latest, cutting-edge guidance on managing fraud risk. The new Fraud Risk Management Guide establishes best practices encompassing five key principles for governing, assessing, preventing/detecting, investigating and monitoring fraud risk. This session will explain the overall process of developing these standards and highlight the key tools developed by the ACFE to support this product.

You Will Learn How To:

  • Conduct a detailed fraud risk assessment
  • See how data analytics support the risk assessment as well as prevention, detection and investigation efforts
  • Understand the automated tools that support designing and implementing the fraud risk management process
  • Assess the strength of an 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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David 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. He is presently serving on the AICPA’s Performance Audit Standards Task Force and chaired the Fraud Risk Management Task Force, sponsored by ACFE and COSO. He was a principal author of the ACFE/COSO Fraud Risk Management Guide. Cotton 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 Fraud Leadership: The Role of Ethics, Compliance and Culture

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

Level: Advanced
Recommended Prerequisite:  Knowledge of how the intersection of culture and compliance can be directed by an organization’s ethics
Field of Study: Behavioral Ethics

Fraud and compliance leaders who understand that fraud prevention is the most effective use of time and resources are a key component to the success of an anti-fraud program. In this session, you will discover why the most powerful method to fight occupational fraud is through a corporate culture that actively encourages ethical conduct and robust compliance initiatives. Learn how to leverage the power of your organization’s culture to develop, create and maintain a successful anti-fraud environment.

You Will Learn How To:

  • Examine the most cost-effective process to fight fraud
  • Understand your organization’s culture
  • Increase ethical conduct and organizational compliance
  • Develop processes to leverage culture in the anti-fraud environment

EthicsSession content eligible for ACFE ethics CPE requirement.

Available for live stream. Learn more.

Speaker
Andy Wilson, CFE, CPP

Vice President, Fraud & Compliance
Sedgwick Claims Management Services, Inc.

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For more than 25 years, Andy Wilson has conducted and supervised criminal, civil and financial investigations for the government and as a corporate consultant. His major focus includes financial fraud investigation and employee dishonesty schemes. He is an expert in fidelity insurance claims and recovery, and has assisted financial institutions, corporations and organizations with multi-million dollar recoveries on a global basis. In an effort to prevent fraud and provide early warning signs of workplace dishonesty, he designed a 100-Point Fraud Examination, which has been used by companies to detect fraud and abuse.

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12J Whistleblower Response: A Structured Triage Program Is Essential

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

Level: Advanced
Recommended Prerequisite:  Experience and an understanding of how hotlines function in organizations and why they are necessary
Field of Study: Specialized Knowledge

As the use of whistleblower programs continues to grow, many organizations struggle to manage burgeoning caseloads. As a result, serious fraud investigations can be delayed (with mounting losses) while less consequential complaints are being investigated. The lack of a timely, systematic and repeatable process for evaluating and prioritizing whistleblower tips can expose an organization to increased regulatory risk. This session will explore the importance of having a formal triage program and how to develop an effective one.

You Will Learn How To:

  • Stage an allegation
  • Investigate a whistleblower allegation
  • Handle serious allegations and determine who should be involved
  • Be proactive in analyzing data
Speaker
Jonathan Marks, CFE, CPA, CFF, CITP

Partner
Marcum

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Jonathan Marks has almost 30 years of experience working closely with his clients, their board, senior management and law firms on fraud and misconduct investigations, including global bribery, corruption and compliance matters. Marks then assists his clients in mitigating future potential issues by conducting root cause analysis, developing remedial procedures, and designing or enhancing governance, global risk management and compliance systems along with internal controls and policies and procedures.

Marks has educated and advised individuals, law firms, and some of the world’s largest companies in these and other areas including: complex accounting, auditing, disclosure, and internal control issues related to financial reporting, and regulatory compliance with the Securities Act of 1933, the Exchange Act of 1934, the Foreign Corrupt Practices Act of 1977, the Sarbanes-Oxley Act of 2002, Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 and the U.K. Bribery Act.

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12K Examining the Mindset of a Fraudster: Psychological Aspects of the Investigative Interview

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

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

Investigative interviewing is an essential element of the investigative process that ensures natural justice and procedural fairness to all parties. To understand the root causes of fraud, psychological explanations should be sought. This session focuses on the psychological process of how individuals “think, act, react and interact” within a criminal context, and examines the behavioral traits of the fraudster. The session will also provide techniques for the investigative interviewing of individuals who display corporate psychopathic tendencies.

You Will Learn How To:

  • Describe the four facets of psychopathy
  • Apply an investigative mindset
  • Identify opportunity, motivational and rationalization factors to fraud offending
Speaker
Martin Vaughan

Executive Associate
Forensic Interview Solutions

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Since his retirement in 2013 after 30 years in law enforcement, Martin Vaughan has become a sought-after expert in the field of forensic investigative interviewing. As a Detective Sergeant attached to the Major Incident Team, he performed the role of Interview Adviser on numerous high-profile investigations including cases of child abuse, high-stakes fraud, sexual abuse, counterterrorism and internal investigations. He delivers training to law enforcement agencies across the U.K. and to various universities on forensic psychology. Internationally, Vaughan has delivered training to the Australian Federal Police, the Malaysian Anti-Corruption Commission, the Independent Broad-based Anti-Corruption Commission, and the Malawian Police Service and Anti-Corruption Bureau.

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12L Board Service and Expert Witnessing: Professional Opportunities for CFEs

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

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

Certified Fraud Examiners often sell themselves short when thinking about professional opportunities. This session will focus on two exciting, fun and financially rewarding opportunities you may not have considered: serving on boards of directors and as an expert witness. The session, presented by a CFE who has been an expert witness in 37 of the largest fraud cases in the U.S. and has served on nine corporate boards of directors, will go into detail about how to be effective as a witness and as board member.

You Will Learn How To:

  • Understand why CFEs should pursue expert witnessing and board of director opportunities
  • Be an effective board of director and audit committee member
  • Be an effective expert witness in various types of fraud cases
Speaker
Steve Albrecht, Ph.D., CFE, CPA, CIA

Gunnell Endowed Professor and Wheatley Fellow
Brigham Young University

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Steve Albrecht is the Gunnell Endowed Professor in the Marriott School of Management and a Wheatley Fellow at Brigham Young University. Albrecht previously taught at Stanford University and the University of Illinois and worked for Deloitte. As a professor, he has held many leadership positions at both BYU and in the broader academy, including being national president of Beta Alpha Psi and the American Accounting Association. He has published more than 125 academic and professional articles and more than 25 books and monographs. He has been named an outstanding accounting educator in the U.S. by five different groups. He has received the highest teaching and research honor given by BYU and was both a dean and department chair at BYU for a total of 20 years.

In his professional life, Albrecht has been an expert witness in 37 large fraud cases, has consulted with numerous corporations and has served on the boards of directors of nine different corporations. He has served as a member of FASAC, the FAF, COSO and was the first president of the ACFE.

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12M Smart Data and Prediction Models

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

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

Using smart data and prediction models to gain financial activities insight, a forensic examination can expose fraudulent manipulations of financial statements. This session will explore a tool-set that will help you detect financial statement frauds, including discretionary accruals models, discretionary expenditure models, expenditure model and the fraud prediction models, which can directly predict what types of frauds the companies are likely to face. The session will also include a discussion of Benford’s Law.

You Will Learn How To:

  • Use regression analysis to determine accruals or noncash earnings
  • Understand discretionary accrual and expenditure models
  • Predict potential risks for fraud using these models
Speaker
Benjamin Chou

President
Personable, Inc.

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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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