2017 Sessions

Communication is at the center of Certified Fraud Examiners’ work. Whether it is meeting with new clients, interviewing suspects or debating with colleagues, the nonverbal aspect of communication plays a huge role in understanding others and being understood. This session will equip you with tools to appraise communicative practices and develop better evidence-based approaches in your search for the truth.

You Will Learn How To:

• Identify the core principles of nonverbal communication
• Appraise how pseudoscience about nonverbal communication can affect your search for the truth
• Assess problematic issues to develop better evidence-based approaches

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

This session will provide an overview of recent trends in litigation, regulation and enforcement in securities fraud. The discussion will focus on the current regulatory landscape and the shift towards National Securities Regulator. You will look at the application of the definitions of security and fraud and how they play out in case studies. You will discuss best practices in the context of real life examples of securities fraud from investigations, prosecutions and defense, including worldwide Mareva injunctions and options for asset tracing and recovery.

You Will Learn How To:

• Compare recent trends in litigation, regulation and enforcement in securities fraud
• Recognize the current regulatory landscape and shift towards National Securities Regulator
• Apply best practices for investigations, prosecution, litigation and defense

Level: Advanced
Recommended Prerequisite: Basic understanding of fraud examinations and experience in the securities industry
Field of Study: Specialized Knowledge

The world of international financial crime does not restrict itself by the pleasantries of national boundaries. This session will cover the development of an array of Canadian and other common law countries’ civil remedies that are available to obtain evidence across borders, enforce foreign orders and judgments and make recoveries from courts around the world.

You Will Learn How To:

• Compare the processes available to use foreign court orders and judgments to obtain meaningful remedies
• Assess the risks of participating in (or ignoring) foreign proceedings
• Apply developing legal tools to expand your options for making meaningful recoveries

Level: Intermediate
Recommended Prerequisites: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Business Law

Using visualization dashboards, this session will demystify analytics and predominately focus on how forensic data analytics can be used to identify and potentially prevent bribery, corruption, fraud and other inappropriate behaviors within an organization (management and employees) and outside an organization (vendors and contractors).

You Will Learn How To:

• Recognize red flags of potential inappropriate behavior
• Identify where to start when building a forensic data analytics program
• Categorize tangible analytics dashboard examples (e.g., accounts payable, bribery and corruption, financial statement fraud, payroll, travel and expenses)
• Assess emotive analytics and how to review mass volumes of unstructured data (e.g., email) to identify emotions

Level: Intermediate
Recommended Prerequisite: Working knowledge of data analytics and how data is used in fraud examinations
Field of Study: Auditing

Companies have tremendous motivation to protect their digital data, but what about the average person? As the internet becomes more pervasive, we become more vulnerable to hacks and viruses, but the good news is there are many ways to safeguard our personal information. As fraud examiners, you are often looking out for the welfare of your clients and others, but are you applying the same level of safeguards to your personal life? This session demonstrates some easy-to-understand and easy-to-implement ways to protect your personal digital data.

You Will Learn How To:

• Assess the best ways to protect your personal, company and client data while using open Wi-Fi
• Recognize how to best protect your digital devices from becoming compromised and from being used for further cyberattacks
• Compare the four best ways to detect and prevent phishing attacks and ransomware

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

The adverse impact of capital markets fraud on Canada’s economic integrity should be of concern not only to investors, but to the Canadian public as a whole. The stock markets are fertile ground for fraudsters to harvest quick and enormous financial gains. This session will examine various types of capital markets fraud (e.g., market manipulation, pump and dump, making a false prospectus and other criminal frauds relating to the capital markets), as well as investigative methods to combat this plague.

You Will Learn How To:

• Distinguish types of capital markets fraud
• Identify the impact on economic integrity
• Evaluate civil, regulatory or criminal remedies based on the type of fraud
• Identify methods used by fraudsters
• Recall investigation methods, challenges and limitations

Level: Intermediate
Recommended Prerequisite: Basic understanding of investigative techniques
Field of Study: Specialized Knowledge

This session will explore two case studies involving investigations of credit card labs. You will hear about the investigations, the similarities between each, how the investigators became aware of the fraud and how the fraud was perpetrated. Reviewing the amount of data that was collected and the subsequent information that was gathered during the investigations will give you insight into your own investigations.

You Will Learn How To:

• Recall data management and analysis techniques
• Identify effective ways to engage in cooperative cross-border investigations
• Apply best practices for evidence handling
• Examine case law and its impact on investigations

Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Information Technology

This session outlines strategies for creating and maintaining a strong ethics and compliance program that will keep companies safe from corruption and associated risks. Although talented people with the best intentions design anti-corruption compliance procedures, they are up against audacious individuals who can be very creative at bypassing company rules.

You Will Learn How To:

• Appraise the importance of training and follow-up
• Analyze the advantages of ISO 37001 certification and how to get it
• Assess how to instill ethics from the top of the organization
• Compare examples of what makes a compliance program effective

Level: Intermediate
Recommended Prerequisite: Knowledge of the basic elements of a successful ethics and compliance program
Field of Study: Specialized Knowledge

This session will address the often-overlooked sites to use when your investigation runs deep. Learn how to efficiently search sales sites like Craigslist, Kijiji or eBay. Identify alternate income or employment activities through the likes of Uber, AirBnB, Rover or other service-based sites. Discover what multi-level marketing (MLMs) sites are accessible and what information is available. Explore these frequently overlooked fringe sites in a hands-on session and unlock additional information on your targets.

You Will Learn How To:

• Recognize effective ways to explore and search sales sites like Craigslist, Kijiji or eBay
• Identify alternate income or employment activities like Uber, AirBnB, Rover or other service-based sites
• Examine what multi-level marketing sites are accessible and what information is available

Level: Intermediate
Recommended Prerequisite: Understanding of internet investigations
Field of Study: Information Technology

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 explores this emerging global risk by studying examples and explaining how to detect these schemes.

You Will Learn How To:

• Analyze where financial reporting risks have expanded and become more complex in recent years
• Examine what non-GAAP performance measures are used for and how they can increase the risk of fraud
• Recognize how to detect complex financial reporting and disclosure frauds

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

A successful anti-fraud and Anti Money Laundering (AML) compliance program is dependent on identifying the objectives of the program, implementing key components, knowing what scenarios to monitor and understanding the vital role that technology plays within it. This session will look at how financial crimes are evolving and the advanced analytics you need to incorporate into your compliance programs to protect your organization.

You Will Learn How To:

• Examine emerging money laundering threats and fraud schemes facing MSBs and FinTech companies
• Determine how advanced analytics — including risk modelling, predictive analytics and more — can be used to combat crime
• Recognize how cross-country transactions and the need to file with multiple regulators creates complex filing requirements for companies
• Identify the role technology plays in compliance and in engaging the entire organization in a culture of compliance
• Assess case studies that illustrate how a fraud program is a competitive advantage

Level: Advanced
Recommended Prerequisites: Knowledge of data analytics in a fraud examination and experience with Money-Service Businesses
Field of Study: Auditing

This session will focus on explaining the key parts of bitcoin transactions and the growth in the volume and value of bitcoin, and its underlying blockchain technology. The use of analytics to both evaluate counterparties in bitcoin transactions, as well as investigate bitcoin wallets and their owners who use techniques such as mixers, TOR and the dark Web will be reviewed.

You Will Learn How To:

• Compare techniques to mask and hide the parties to bitcoin transactions
• Evaluate how analytics like BitRank can help counter parties evaluate transactions
• Assess how to instill ethics from the top of the organization
• Assess how analytics like Qlue can provide instant information on blockchain transactions for investigators

Level: Intermediate
Recommended Prerequisite: Basic knowledge of alternative currencies
Field of Study: Specialized Knowledge

Adhering to best practices in planning and conducting investigations is always crucial, but certain factors—such as team considerations, security, travel, and legal and regulatory issues—require additional attention when investigations span multiple jurisdictions. In this session, participants will discuss critical steps in the planning stage of international investigations that are often overlooked. Additionally, they will also explore a framework to chronologically walk through the best practices of conducting international investigations.

You Will Learn How To:

• Implement best practices in planning and conducting international investigations
• Overcome common challenges in international investigations

Level: Intermediate
Recommended Prerequisite: Basic knowledge about the steps in a fraud examination
Field of Study: Specialized Knowledge and Applications

Health and dental insurance coverage is a benefit offered by many employers, both large and small. The plans and coverage vary with the employer, but one thing they all have in common is that they can be targeted for fraud. This can range from a plan member submitting fabricated receipts to clinics offering cash or merchandise instead of medical supplies or treatments. This session will cover the most common fraud schemes and one insurer's response to the problem.

You Will Learn How To:

• Examine how health care plans work
• Identify types of health care fraud schemes
• Evaluate investigative roadblocks
• Recall Great-West Life Assurance Company’s approach to the problem

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

Conducting a fraud risk assessment is a proactive measure organizations can take to reduce the likelihood and impact of fraud occurrences. For those organizations under the COSO framework, assessing the risk of fraud is a required principle of risk management. This session will provide insights into conducting effective fraud risk assessments. It will also discuss identifying and addressing emerging risks, leverage the results going forward and sustaining the fraud risk assessment process.

You Will Learn How To:

• Identify the benefits of conducting a fraud risk assessment and how a fraud risk assessment contributes to risk management initiatives
• Recognize how to customize the fraud risk assessment to best meet your needs
• Incorporate emerging risks
• Measure and maintain the assessment going forward

Level: Intermediate
Recommended Prerequisite: TBA
Field of Study: Auditing

Testifying in the 21st century involves a knowledge of both technology and your audience. Traditional courses remain trapped in the courtroom of Atticus Fitch and Clarence Darrow. Time for you to catch up!

You Will Learn How To:

• Determine why you must use technology to testify
• Identify why the soundbite explanation rules the modern courtroom
• Recall ways to establishing rapport with baby boomers and millennials

Level: Intermediate
Recommended Prerequisite: Basic knowledge of trial procedure currencies
Field of Study: Specialized Knowledge

Criminal attacks on call centers and contact centers continue to be a persistent problem for companies. Financial services remain the traditional target for fraudsters trying to take over accounts or steal data to defraud your customers elsewhere, but so too increasingly are other industries. CFEs have a critical role in helping their organizations anticipate and respond to the continued threats and increasing volume of attacks facing these customer channels.

In this session, you will learn how you and your company can address this problem through a holistic approach that speaks to fraud and cyber risk. You will learn invaluable insights to effectively identify, prevent, detect and respond to these threats.

This session will address the lifecycle of ransomware and the tactics the fraudsters are leveraging to conduct their crimes. Discussion will include the effects of ransomware and spear phishing, which result in millions of transfers, with the new element of involvement by internal employees and their assistance with these activities.

You Will Learn How To:

• Identify how fraudsters are using ransomware to launder money and fund other criminal activity
• Determine the involvement of the dark Web for anonymous communication and transactions using bitcoins
• Recognize ransomware as a service through the dark Web (turnkey operations)
• Evaluate bitcoin as a criminal currency

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

This session will explore two case studies involving investigations of credit card labs. You will hear about the investigations, the similarities between each, how the investigators became aware of the fraud and how the fraud was perpetrated. Reviewing the amount of data that was collected and the subsequent information that was gathered during the investigations will give you insight into your own investigations.

You Will Learn How To:

• Recall data management and analysis techniques
• Identify effective ways to engage in cooperative cross-border investigations
• Apply best practices for evidence handling
• Examine case law and its impact on investigations

Level: Intermediate
Recommended Prerequisite: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Information Technology

This session outlines strategies for creating and maintaining a strong ethics and compliance program that will keep companies safe from corruption and associated risks. Although talented people with the best intentions design anti-corruption compliance procedures, they are up against audacious individuals who can be very creative at bypassing company rules.

You Will Learn How To:

• Appraise the importance of training and follow up
• Analyze the advantages of ISO 37001 certification and how to get it
• Assess how to instill ethics from the top of the organization
• Compare examples of what makes a compliance program effective

Level: Intermediate
Recommended Prerequisite: Knowledge of the basic elements of a successful ethics and compliance program
Field of Study: Specialized Knowledge

This session will address the often-overlooked sites to use when your investigation runs deep. Learn how to efficiently search sales sites like Craigslist, Kijiji or eBay. Identify alternate income or employment activities through the likes of Uber, AirBnB, Rover or other service-based sites. Discover what multi-level marketing (MLMs) sites are accessible and what information is available. Explore these frequently overlooked fringe sites in a hands-on session and unlock additional information on your targets.

You Will Learn How To:

• Recognize effective ways to explore and search sales sites like Craigslist, Kijiji or eBay
• Identify alternate income or employment activities like Uber, AirBnB, Rover or other service-based sites
• Examine what multi-level marketing sites are accessible and what information is available

Level: Intermediate
Recommended Prerequisite: Understanding of internet investigations
Field of Study: Information Technology

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 explores this emerging global risk by studying examples and explaining how to detect these schemes.

You Will Learn How To:

• Analyze where financial reporting risks have expanded and become more complex in recent years
• Examine what non-GAAP performance measures are used for and how they can increase the risk of fraud
• Recognize how to detect complex financial reporting and disclosure frauds

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