Sessions

The use of social media and the emergence of new technology, including mobile and wearable devices, have created a new source for evidence in fraud investigations. This session will explore using the internet swiftly, safely and cost effectively to aid in your investigations.

You Will Learn How To:

• Examine the effective use of the internet as a fraud investigation tool
• Compare advanced search techniques and tools going beyond Google
• Identify geo-location tools for social media and exploring metadata in photos
• Plan for protecting and hiding your identity when online

Level: Intermediate
Recommended Prerequisites: Basic understanding of the internet along with supporting technologies, including web browsers
Field of Study: Information Technology

Tax fraud is an ever-persistent problem. Every year governments across the globe collect billions of dollars. Unfortunately, there is typically a set of entities — people, corporations or groups — that tries to evade paying taxes. The session will uncover some startling facts about the use of decision science to help solve this problem.

You Will Learn How To:

• Identify the core principles of tax evasion
• Detect, prevent, and identify the malicious actors impacting sovereign money
• Evaluate various trends of how tax evasion percolates through its lifecycle
• Discuss how to solve the problem of tax evasion using decision science

Level: Intermediate
Recommended Prerequisites: Basic understanding of tax practices
Field of Study: Taxes

Internal control is an important element in the prevention of fraud and corruption. This session will discuss best practices in how to design and implement internal control systems. Reduce corruption and fraud by implementing techniques for pre-planning, obtaining evidence, effective questioning in interviews, carefully analysing the data and auditing internal control systems.

You Will Learn How To:

• Describe the principles of fraud and administrative corruption
• Evaluate the objectives and purposes of the discovery of administrative irregularities and financial fraud
• Assess the role of auditing in the discovery of financial irregularities and fraud
• Identify the risk of fraud and corruption
• Recognise the role of internal controls in the prevention and detection of fraud and financial embezzlement

Level: Basic
Recommended Prerequisites: None
Field of Study: Specialised Knowledge

Data analytics and big data are hot topics, but are the concepts universally understood? This session will introduce you to the world of data analytics, explore big data, and its impact to the fraud examiner, and finally review the advantages and pitfalls of big data.

You Will Learn How To:

• Analyse what big data means for fraud examiners’ work and how is it useful for fraud detection purposes
• Illustrate the limitations of Big Data due to the human factor
• Examine ways to interpret the results of data analytics

Level: Basic
Recommended Prerequisites: None
Field of Study: Specialised Knowledge

Within oil and gas joint venture operations, fraud committed by third-party vendors can contribute significantly to financial and business reputation losses. This session will explore the relationship between an organisation’s compliance assurance environment and the opportunity for fraud. It will also discuss appropriate management reporting methodology adopted in performance assessment, cost behaviour and decision making.

You Will Learn How To:

• Demonstrate the importance of an adequate compliance environment to prevent and detect potential fraud at an early stage
• Consider the unique characteristics of oil and gas, banking, insurance industries and resources needed when planning for fraud investigations
• Recognise the impact of technical vendor fraud as extreme financial risk exposure

Level: Intermediate
Recommended Prerequisites: Knowledge of operations, mega-construction project management, audit, fraud prevention and detection, and/or compliance assurance business requirements
Field of Study: Auditing

Fraud and corruption are prevalent in various industries. This session will discuss common fraud schemes in the Middle East region by examining case studies. It will also explore investigation processes to address these fraud schemes and remedial actions and internal control recommendations.

You Will Learn How To:

• Identify the red flags and types of common fraud schemes in the Middle East
• Understand the types of procedures to be performed to investigate those schemes
• Discuss recommendations and mechanisms to prevent these schemes from happening

Level: Intermediate
Recommended Prerequisites: Basic knowledge of fraud schemes
Field of Study: Specialised Knowledge

Corporate integrity is an essential element in the prevention of fraud and corruption. This session will explore measures to encourage corporate integrity. It will discuss the United Nations Convention articles that frame state interaction with the private sector, governance reforms and other factors that can drive corporate integrity. It will also address other sanctions and incentives for preventing and addressing corruption.

You Will Learn How To:

• Compare measures that support and improve corporate integrity
• Assess the intersection of the state and private sectors with regard to risks and corporate governance
• Identify business motivations for improving integrity

Level: Intermediate
Recommended Prerequisites: Knowledge of corporate governance
Field of Study: Specialised Knowledge

Ready to take your data analytics skills to the next level? This session will explore data analysis techniques suited to a range of different fraud schemes, fraud analytics tests designed to look for the red flags of fraud and custom drill-downs for unique circumstances. This session will equip you with the skillset to guide and deploy data analytics methods and have a lasting impact in the area of fraud management.

You Will Learn How To:

• Compare various analytical techniques suited to a range of different fraud schemes
• Identify commonly used forensic examination techniques for information recovery from IT systems
• Analyse the use of complementing technical and behavioural techniques for advanced fraud detection

Level: Advanced
Recommended Prerequisites: Basic understanding of and experience with data analytics
Field of Study: Auditing

There is no one right way to conduct an interview, but there are plenty of ways an interview can go wrong. To conduct a successful interview, investigators must both be prepared and be able to adjust their approach very quickly. This session will explore techniques to help you develop an effective, yet flexible, interview strategy; build rapport and encourage cooperation; and craft questions that will get you the information you’re seeking.

You Will Learn How To:

• Identify the intricacies of witness and suspect interviews
• Compare effective interview techniques
• Recognise the critical components of fraud interviews

Level: Intermediate
Recommended Prerequisites: An understanding of the fundamentals of interviewing
Field of Study: Communications and Marketing

This session will address why you need to know about crypto-currencies and the history of web-based currencies from e-gold (1996) to Ethereum. We will discuss how miners actually create cryptocurrencies, emerging trends of transferring funds from Transferwise to Revolute, and the importance of blockchain technology and how it will change the future.

You Will Learn How To:

• Compare different cryptocurrencies available
• Assess the ways in which cryptocurrencies can help fraudsters and fraud examiners
• Evaluate the importance of blockchain

Level: Overview
Recommended Prerequisites: None
Field of Study: Specialised Knowledge

Establishing a hotline is a proactive approach to promote an ethical environment and encourage transparency in the workplace. This session will provide an overview of the key components of a hotline service and the establishment of a mechanism for reporting noncompliance issues and other unethical behaviour. This session will also discuss techniques for developing an effective ethics hotline program and key metrics to measure trends, evaluate results and identify areas of improvement.

You Will Learn How To:

• Recognize objectives behind establishing a hotline and improving transparency
• Analyse reporting mechanisms and call handling
• Discuss implementation challenges and best practices

Level: Overview
Recommended Prerequisites: None
Field of Study: Specialised Knowledge

The use of social media and the emergence of new technology, including mobile and wearable devices, have created a new source for evidence in fraud investigations. This session will explore using the internet swiftly, safely and cost effectively to aid in your investigations.

You Will Learn How To:

• Examine the effective use of the internet as a fraud investigation tool
• Compare advanced search techniques and tools going beyond Google
• Identify geo-location tools for social media and exploring metadata in photos
• Plan for protecting and hiding your identity when online

Level: Intermediate
Recommended Prerequisites: Basic understanding of the internet along with supporting technologies, including web browsers
Field of Study: Information Technology

Tax fraud is an ever-persistent problem. Every year governments across the globe collect billions of dollars. Unfortunately, there is typically a set of entities — people, corporations or groups — that tries to evade paying taxes. The session will uncover some startling facts about the use of decision science to help solve this problem.

You Will Learn How To:

• Identify the core principles of tax evasion
• Detect, prevent, and identify the malicious actors impacting sovereign money
• Evaluate various trends of how tax evasion percolates through its lifecycle
• Discuss how to solve the problem of tax evasion using decision science

Level: Intermediate
Recommended Prerequisites: Basic understanding of tax practices
Field of Study: Taxes

Internal control is an important element in the prevention of fraud and corruption. This session will discuss best practices in how to design and implement internal control systems. Reduce corruption and fraud by implementing techniques for pre-planning, obtaining evidence, effective questioning in interviews, carefully analysing the data and auditing internal control systems.

You Will Learn How To:

• Describe the principles of fraud and administrative corruption
• Evaluate the objectives and purposes of the discovery of administrative irregularities and financial fraud
• Assess the role of auditing in the discovery of financial irregularities and fraud
• Identify the risk of fraud and corruption
• Recognise the role of internal controls in the prevention and detection of fraud and financial embezzlement

Level: Basic
Recommended Prerequisites: None
Field of Study: Specialised Knowledge

Financial statement fraud has wiped off billions from stock markets and ruined investors’ confidence. If we analyse cases of major financial statement fraud such as Enron, WorldCom, Parmalat and others, it becomes obvious that it is not the regulations to blame. In most instances, the signs were very visible, but deliberately ignored. In this session, we will analyse these cases and learn where things went wrong so we can attune ourselves, with professional skepticism, to detect and prevent financial statement fraud.

You Will Learn How To:

• Examine auditors’ responsibility regarding fraud
• Evaluate the importance of sticking to audit fundamentals
• Appraise the role of internal audit to detect fraud

Level: Intermediate
Recommended Prerequisites: Basic understanding of auditing practices
Field of Study: Auditing

When participating on social networking platforms your personal information is made publicly available to second parties. This information can be used to deceive and defraud others by assuming fake identities. This session will discuss methods for detecting social media scams and investigative methods you can use to protect yourself and others from falling victims to scammers.

You Will Learn How To:

• Examine social media platforms’ various scams
• Recognise how to investigate fraud attempts
• Identify how to use language to reveal the identity of a message sender

Level: Overview
Recommended Prerequisites: None
Field of Study: Specialised Knowledge

Bribery and corruption impact organisations across the globe, even more so in emerging countries. This session will provide an introduction to changing regulatory landscapes, explore expectations and practical challenges, and discuss best practices while doing business in emerging countries.

You Will Learn How To:

• Evaluate the changing regulatory and enforcement environment in bribery and corruption
• Recognise warning signals or red flags based on case studies
• Identify best practices to adopt based on learning

Level: Intermediate
Recommended Prerequisites: Basic knowledge of anti-bribery best practices
Field of Study: Specialised Knowledge

Ready to take your data analytics skills to the next level? This session will explore data analysis techniques suited to a range of different fraud schemes, fraud analytics tests designed to look for the red flags of fraud and custom drill-downs for unique circumstances. This session will equip you with the skillset to guide and deploy data analytics methods and have a lasting impact in the area of fraud management.

You Will Learn How To:

• Compare various analytical techniques suited to a range of different fraud schemes
• Identify commonly used forensic examination techniques for information recovery from IT systems
• Analyse the use of complementing technical and behavioural techniques for advanced fraud detection

Level: Advanced
Recommended Prerequisites: Basic understanding of and experience with data analytics
Field of Study: Auditing

There is no one right way to conduct an interview, but there are plenty of ways an interview can go wrong. To conduct a successful interview, investigators must both be prepared and be able to adjust their approach very quickly. This session will explore techniques to help you develop an effective, yet flexible, interview strategy; build rapport and encourage cooperation; and craft questions that will get you the information you’re seeking.

You Will Learn How To:

• Identify the intricacies of witness and suspect interviews
• Compare effective interview techniques
• Recognise the critical components of fraud interviews

Level: Intermediate
Recommended Prerequisites: An understanding of the fundamentals of interviewing
Field of Study: Communications and Marketing

This session will address why you need to know about crypto-currencies and the history of web-based currencies from e-gold (1996) to Ethereum. We will discuss how miners actually create cryptocurrencies, emerging trends of transferring funds from Transferwise to Revolute, and the importance of blockchain technology and how it will change the future.

You Will Learn How To:

• Compare different cryptocurrencies available
• Assess the ways in which cryptocurrencies can help fraudsters and fraud examiners
• Evaluate the importance of blockchain

Level: Overview
Recommended Prerequisites: None
Field of Study: Specialised Knowledge

Establishing a hotline is a proactive approach to promote an ethical environment and encourage transparency in the workplace. This session will provide an overview of the key components of a hotline service and the establishment of a mechanism for reporting noncompliance issues and other unethical behaviour. This session will also discuss techniques for developing an effective ethics hotline program and key metrics to measure trends, evaluate results and identify areas of improvement.

You Will Learn How To:

• Recognize objectives behind establishing a hotline and improving transparency
• Analyse reporting mechanisms and call handling
• Discuss implementation challenges and best practices

Level: Overview
Recommended Prerequisites: None
Field of Study: Specialised Knowledge