CFE Exam Review Course, PG. 8 and Ratio Analysis, PG. 28 ... · PHISHING Education: Your first line of defense against by Robert Holtfreter CYBERCRIME ANTI-FRAUD Resource Guide THIRD

ANALYTICSFRAUD

BREACH

THREATTECHNOLOGY

HACKINGTHEFT

PHISHING

Education: Your first line of

defense against

by Robert HoltfreterCYBERCRIME

ANTI-FRAUD Resource GuideTHIRD QUARTER 2015

CFE Exam Review Course, PG. 8

Bribery and Corruption, PG. 29

Uncovering Fraud with Financial and Ratio Analysis, PG. 28

Education:Your first line of defense against

CYBERCRIME

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The Association of Certified Fraud Examiners is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

DISCLAIMERS

Cancellation Policy — Our cancellation policy is intended to keep costs low for attendees. Due to financial obligations incurred by ACFE, Inc. you must cancel your registration prior to the start of the event. Cancellations received less than 14 calendar days prior to an event start date are subject to a $100 administrative fee. No refunds or credits will be given for cancellations received on or after the start date of the event. Those who do not cancel and do not attend are respon-sible for the full registration fee. Terms and conditions are subject to change without notice. Visit ACFE.com for the latest updates.

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24 38Protecting Against Data Breaches and Cyberfraud CPE: 16

Contents

Using Data Analytics to Detect Fraud CPE: 16

Membership and Certification (pgs. 3-6)Education: Your First Line of Defense Against Cybercrime ......................................................................3ACFE Membership Benefits .......................................................................................................................6

ACFE Learning Events (pgs. 7-43)Becoming a CFE .........................................................................................................................................7CFE Exam Review Course ..........................................................................................................................8CFE Exam Prep Course ............................................................................................................................10Calendar of Events ...................................................................................................................................12

Conferences (pgs. 14-16)

27th Annual ACFE Global Fraud Conference ...........................................................................................142015 ACFE Canadian Fraud Conference ..................................................................................................152015 ACFE Asia-Pacific Fraud Conference ...............................................................................................16

Seminars (pgs. 17-43)

Principles of Fraud Examination ...............................................................................................................17Auditing for Internal Fraud .......................................................................................................................18Conducting Internal Investigations ..........................................................................................................19Featured Items: On the Front Lines .........................................................................................................20Interviewing Techniques for Auditors ......................................................................................................21Legal Elements of Fraud Examination .....................................................................................................22Professional Interviewing Skills ...............................................................................................................23Using Data Analytics to Detect Fraud ......................................................................................................24Detecting Fraud Through Vendor Audits .................................................................................................25Fraud-Related Compliance .......................................................................................................................26Advanced Fraud Examination Techniques ...............................................................................................27Uncovering Fraud With Financial and Ratio Analysis ...............................................................................28Bribery and Corruption .............................................................................................................................29Contract and Procurement Fraud .............................................................................................................30Controlling the Risk of Asset Misappropriation .......................................................................................31Featured Items: Don’t Let Your Findings Get Lost in the Report .............................................................32Effective Report Writing for Fraud Examiners .........................................................................................33Financial Institution Fraud ........................................................................................................................34Investigating on the Internet ....................................................................................................................35Money Laundering Schemes ...................................................................................................................36NEW! Presentation Skills for Fraud Examiners ...........................................................................................37NEW! Protecting Against Data Breaches and Cyberfraud .........................................................................38Tracing and Recovering Fraud Losses .....................................................................................................39Other ACFE Courses ................................................................................................................................40ACFE Webinars .......................................................................................................................................41ACFE On-Site Training .............................................................................................................................42ACFE Faculty ............................................................................................................................................43

ACFE Bookstore (pgs. 44-54)Self-Study CPE .........................................................................................................................................44Books and Manuals..................................................................................................................................52Merchandise ............................................................................................................................................54

Education: Your first line of defense against

CYBERCRIMEby Robert Holtfreter, Ph.D., CFE, CICA, CBA

LEARN MORE VISIT ACFE.com CALL (800) 245-3321 or +1 (512) 478-9000 | 3

It seems almost weekly that the media reports a high- profile hacker has initiated a data breach. By doing so, the public is conditioned to believe that data breaches are only caused by hackers and not other external and internal causal factors. But, in a recent factor analysis of more than 3,800 data breaches reported by the Privacy Rights Clearinghouse (PRCH), my research assistant and I dis-covered other types of causal factors (Holtfreter & Har-rington model) including internal: loss of data, hacking and theft of data by a current or former employee, im-proper protection or disposal of data, and external: theft of data by a non-employee, partner/third-party theft or loss of data by improper exposure or disposal and hacking by a non-employee. As will be shown, data breaches — especially those initiated by hackers — are very hard, if not impossible, to protect against. This is confirmed in an article in The Wall Street Journal on April 20, 2015, where Danny Yardron, a hacking prevention specialist, mentioned that “No matter how much companies spend

on digital defenses, hackers often still get in (to computer networks) to test the defenses of what is often a weak spot in hackers defenses: people.”

Most data breaches go unreported because of loop-holes in state laws allowing organizations to opt out. Organizations are reluctant to report them because of fear of bad publicity, the effect on stock prices if investors bail out, loss of revenue and profits if consumers flee to competitors, and costs to notify consumers.

To get a better grasp of the scope of the problem that hackers and others are creating, PRCH, Verizon Business (VB) and the Identity Theft Resource Center (ITRC) track and classify the data breaches they learn of through many different sources.

From January 1, 2005, through April 15, 2015, the PRCH has reported 4,517 data breaches and more than 816 million compromised records. Their reported com-promised records are significantly understated because in more than 50 percent of the data breaches the numbers

http://www.acfe.com


are unknown. VB reported 2,122 data breaches in 2014. From January 1, 2005, through March 20, 2015, the ITRC has reported 5,203 data breaches and more than 778 million compromised records.

Hackers employ a variety of schemes and methods to infiltrate the networks of organizations with malware to steal personally identifiable information (PII) of cus-tomers to use for their criminal activities or directly rob the organizations of their resources, including cash.

For example, in a major case, cybercriminals used a very simple spear phishing email scheme to fool em-ployees in more than 100 banks and other financial institutions in 30 nations throughout the world to penetrate their computers with malware used to record keystrokes and take screenshots of computers. This scheme allowed the criminals to observe every step in how daily cash transfers were conducted and allowed them to impersonate bank officers and steal more than $1 billion in cash withdrawals directly from the banks or through control of their ATM machines.

In the biggest retail hacking case in U.S. history, hackers installed malware onto Target’s security and payments system in November 2013 allowing criminals to steal credit card information at all of their 1,797 U.S. stores when customers swiped their cards. The stolen information was stored on a Target server controlled by the criminals and was later moved to staging points throughout the U.S. and finally to computers in Russia. What is amazing is this scheme eluded security people who were overseeing a $1.6 million malware detection

tool installed by Target six months earlier.In another major case, Premera Blue Cross in the

state of Washington revealed on February 15, 2015, that hackers used a sophisticated attack to gain unau-thorized access to their information technology sys-tems on May 4, 2014. Eleven million customers were possibly affected, compromising PII including name, address, telephone number, date of birth, Social Se-curity number, member identification number email

address and claim information. At this point it is not known how the hackers infiltrated their network, but no doubt, it was probably people-based. As shown, peo-ple are typically an important piece of the puzzle when PII is compromised through internal and external data breaches. Resolving this problem is far from over.

The data breach problem is getting much worse as evidenced by the organizations that track them. Exter-nal data breaches are a frustrating problem, resulting in a constant battle between the hackers and security. At this point the hackers are winning the battle be-cause, once security people eliminate a malware-related scheme, the hackers change the code and come back with a new version of the scheme. But external hackers are not the entire problem. Organizations are responsi-ble for many internal breaches and need to continually educate their employees about all types of data breach causal factors. Educating employees and the public is not the only fix but is probably the most important one to put in place to help curtail compromised records containing valuable PII and reduce identity theft.

Education: Your first line of defense against

CYBERCRIME“Educating employees and the public is not the only fix but is probably the most important one to put in place to help curtail compromised records contain-ing valuable PII and reduce identity theft.”

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As I have written in many of my cybersecurity/iden-tity theft articles in Fraud Magazine, encrypting all forms of PII with an advanced encryption standard will help immensely.

In order to survive, everything must evolve — including crime and security. As time goes on and fraud fighters become experienced in new fields, criminals evolve their tactics to get to their victims’ pocketbooks or assets.

The ACFE’s course Protecting Against Data Breaches and

Cyberfraud (pg. 38) will prepare your employees to ensure

your organization’s data security, safeguard intellectual

property and protect against cyberfraud. This 2-day,

instructor-led course will guide you through strategies

needed to mitigate the threat of malicious data theft and

minimize the risk of data loss. As criminals evolve, make

sure that your skills progress as well with the ACFE’s various

training opportunities.

Mara McLaughlin’s plans of becoming an attorney quickly changed while

she was working at a private investigations firm in her first job after

college. She realized that her true passion was in investigations. And, no

matter what those investigations, career changes or personal challenges

entailed, she decided she would always keep the faith in her decisions.

“My mother always reminded me to accept the things I could not change

and accept that the best and worst times of my life can coincide,” said

McLaughlin. “When times get tough I remember my mom’s words of

wisdom. I make the choice to wake up and approach each day with a

smile and positive attitude.”

Where were you born and raised?

I was born and raised on Long Island. My father was a school adminis-

trator, so summer vacations were spent on the beach with family and

friends. If we weren’t at the ocean we were enjoying the culture of New

York City or camping up and down the East Coast. My parents always

found interesting things to do with my sisters and me so I enjoyed a

great childhood.

What is your current role and what does it entail?

I am employed as a senior investigator for the New York State Insurance

Fund, Division of Confidential Investigations. I work with an amazing team

of investigators assigned throughout New York, and our division specializ-

es in all areas of workers compensation fraud. We evaluate cases for the

potential of criminal prosecution. We work with local district attorneys’ of-

fices and law enforcement agencies whose ongoing support is essential

to our success and, most importantly, the fight against fraud.

What is a memorable case or project that you have worked on?

I worked on a memorable case when I was employed as an investiga-

tor for the New York State Department of Labor. I was responsible for

enforcing the provisions of a New York State labor law that requires the

payment of prevailing wages while working on a public work project. The

case commenced when a worker complained he was being underpaid

on a public work project. The scope of my investigation encompassed

a one-year period and included surveillance, interviews, the issuing of

subpoenas for multiple business records and an audit of all the financial

records. I discovered that the subject’s company had secured seven ad-

ditional public work projects and failed to pay the proper prevailing wage

to 15 additional victims. My audits found that the subject was falsifying

the certified payrolls and business

records related to the projects.

The evidentiary material secured

proved that the subject bid the

various projects at prevailing wage

rates and in accordance with the

proper payment scale, however

reaped significant monetary gains

by not paying that scale after

securing the projects over other

bidders. Working in conjunction

with the local district attorney’s

office resulted in a guilty plea to

several counts including two felony

convictions and court-ordered

restitution to all of the victims related to the eight projects.

New York State collected approximately $800,000, of which $560,000

concerned the underpayment of prevailing wages. The remainder related

to interest, penalties and recoveries for the New York State Department

of Taxation and Finance.

When you are not working, what types of things do you enjoy doing?

I think it is so important to have a good balance of personal and profes-

sional experiences, and I make spending quality time with my kids a pri-

ority no matter how busy life gets. It’s a challenge at times, but I learned

to restructure the way in which I did things so that I could still make time

for family and friends while earning a living and enjoying my career. I

most enjoy spending time at the beach and always love a great Broadway

show or time in New York City.

I also travel every chance I get. The summer after graduation I traveled

across country for a year with my best friend, and it was one of the best

experiences of my life. Aside from all the beautiful places to see I love

spending time with strangers whose lives are so different than my own

yet wonderful in their own right. In life, every person and experience has

something to teach you, and getting outside your comfort zone often

brings you the best learning experiences you will have.

Mother’s Words of Wisdom Guides Private Investigator Through Career Changes

Mara McLaughlin, CFE Senior Investigator, NYS Insurance Fund NYS Licensed Private Investigator

http://www.acfe.com

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Exclusive Member Resources• Publications — Stay on top of the latest trends and new

developments, gain access to exclusive articles and videos, and find news, analysis and commentary on the global fight against fraud in a variety of formats including magazines, blogs and e-newsletters.

• Savings on Anti-Fraud Training — Last year ACFE mem-bers saved more than $3 million on the best anti-fraud training available.

• Articles and Reports — Dig into a wealth of relevant anti-fraud articles and reports on a variety of topics that reveal deeper insights into the various aspects of fraud.

• Tools — Risk assessments, sample documents and a da-tabase of CFEs to assist you with your most confounding fraud issues are just a few of the many tools available to ACFE members.

• Videos — Topics ranging from former Olympus CEO and whistleblower Michael Woodford telling his story to career videos targeted to anti-fraud professionals are available in our extensive and diverse video library.

• Podcasts — The ACFE’s monthly podcast, Fraud Talk, breaks down case studies, interviews the industry’s lead-ing experts and provides the tools you need to spot, fight and prevent fraud.

• Online Career Center — Features a targeted job board; free monthly career webinars from top authors and career experts; career path information; advice from experts in the areas of career development, human resources, self-employment and career transitions; and résumé evaluations by an award-winning author and former hiring manager.

• Free Webinars — Earn free CPE while staying abreast of new topics with free, members-only webinars.

The CFE Credential• Obtain the Certified Fraud Examiner (CFE) credential and

position yourself as an anti-fraud expert, helping to further your professional growth and advance your career. Only ACFE members may become CFEs.

• Increase your earning potential — According to the 2015/2016 Compensation Guide for Anti-Fraud Profession-als, CFEs earn 23 percent more than their non-certified colleagues.

• Improve your marketability and job security — Robert Half International identifies the CFE as “in-demand…one of the most marketable credentials today,” and A.E. Feldman, a leading executive search firm, states, “…the CFE has emerged as the gold standard in the area of fraud.”

ACFE MembershipToday, more than 75,000 ACFE members are protecting our global

economy and ensuring integrity in the marketplace by leading the fight

against fraud. Position yourself as a leader in your profession by joining the

ACFE. Gain access to comprehensive anti-fraud resources, expert training

opportunities and valuable member benefits that will help you reach your

professional goals.

“The ACFE has embraced the international flavor in its membership…if you’re doing a lot of investigations some of them take you across borders and having a global presence is important.”

— Malcolm Reid, CFE, CPP, CBCP Brison, Ltd.

http://www.acfe.com/membership-certification.aspx

REGISTER NOW VISIT ACFE.com/Training CALL (800) 245-3321 or +1 (512) 478-9000 | 7REGISTER NOW VISIT ACFE.com/Training CALL (800) 245-3321 or +1 (512) 478-9000 | 7

Did you know?

CFEs earn on average 23% more than their non-certified peers.

More than 75% of the For-tune 500 employ CFEs.

Fraud losses were 55% lower and durations were 50% shorter in organizations that had CFEs on staff.

“I found the Prep Course to be user-friendly, and when used with the Fraud Examiners Manual, helped to not just de-termine the correct answer, but be able to understand the what and the why behind the cor-rect answer. I would definitely recommend this course.”

— Kimberly Bartuska, CFE Underwriter

“This was the best training course I have attend-ed; the speakers were knowledgeable, the mate-rials relevant and I will be able to incorporate the learnings into my day-to-day job responsibilities.”

— Diane DeLoria, CFE Health Care Compliance Officer

& Director of Investigations Johnson & Johnson

How to Become a CFEAssociate membership is the first step, and is open to individuals of all job functions, industries

and levels of experience who are interested in the prevention, detection and deterrence of

fraud. Preparing for and passing the CFE Exam are next, and the ACFE offers different ways to

support your preparation efforts to match your individual learning style.

If you prefer to work on your own, at your own pace:

The CFE Exam Prep Course® is a computer self-

study program that helps prepare you for the CFE

Exam. The course provides you with questions and

gives you instant feedback on your answers, which

includes citations to reference material where you

can explore the topic in more depth. Features:

• More than 1,500 study questions similar to those provided on the CFE Exam

• Timed, simulated practice exams

• Review of results and progress

• Helpful checklist for obtaining the CFE credential

• Fraud Examiners Manual (PDF)

To learn more, see pgs. 10-11, or call an ACFE Member Services Representative at (800) 245-3321 or +1 (512) 478-9000.

If you prefer the structure and interaction of a classroom environment:

The CFE Exam Review Course provides you with

an intense, 4-day overview of the fundamental con-

cepts covered in the CFE Exam. Expert instructors

can answer questions on the material and on how

best to prepare for and pass the CFE Exam itself.

Registration includes the CFE Exam Prep Course

software.

Features:

• Structured learning environment

• Guidance and coaching from experienced instructors

• Interaction with peers

• Printed course materials that outline the exam and make preparation easier

• Option to take the CFE Exam on-site

To learn more, see pgs. 8-9, or call an ACFE Member Services Representative at (800) 245-3321 or +1 (512) 478-9000.

http://www.acfe.com/training

ScheduleSee page 9.

*Event price includes 2015 CFE Exam Prep Course. Participants who currently own an older version of the CFE Exam Prep Course can register for a discounted rate and get a free upgrade to the 2015 CFE Exam Prep Course.

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Fees$2295*

CPE Credit30

Course LevelBasic

PrerequisitesThis course is designed to review mate-rial required to pass the CFE Exam and assumes a basic knowledge of fraud exam-ination principles. If you are unfamiliar with the basic tenets of fraud examina-tion, we recommend taking the Principles of Fraud Examination (pg. 17) course in advance.

Benefits of Attending• Structured Learning Environment —

Learn how to prepare for the CFE Exam

• Fast Track — Participate in an in-tense, 4-day preparation period

• Instructor-Led — Receive guidance from experienced instructors

• Interactive Sessions — Participate in open discussions on a variety of topics in fraud prevention

• Team Environment — Meet others preparing for the CFE Exam and CFE instructors who will help you organize study sessions to review materials, and provide you with tips and processes designed for the working professional’s busy schedule

• On-Site Testing — Take the CFE Exam on-site while the material is still fresh in your mind. Go home knowing you’ve passed your CFE Exam

Who Should Attend• Anyone who prefers learning in an in-

structor-led, classroom environment

• Individuals who favor table discus-sions with peers and experienced instructors

• Those who need extra encourage-ment to take the CFE Exam

What’s Included• The CFE Exam Prep Course — a

$945 value!

• Printed course materials that out-line the topics covered in the exam and aid in preparation

• Essential knowledge from experi-enced instructors to help you pass the CFE Exam

• Exam fees

CFE Exam Review CourseIf you are pursuing the Certified Fraud Examiner (CFE) credential, the

CFE Exam Review Course will help you master the concepts found in

the CFE Exam: financial transactions and fraud schemes; law; investi-

gation; and fraud prevention and deterrence. The 4-day, instructor-led

course provides the essentials needed to prepare for the CFE Exam and

become a Certified Fraud Examiner. This course, in combination with

the CFE Exam Prep Course software (pg. 10), will provide you with an

unbeatable combination for passing the exam.

Heightened fraud awareness combined with new laws and regulations

have increased the already growing demand in the workforce for pro-

fessionals who are highly skilled at fighting fraud. The CFE credential is

the premier certification for anti-fraud professionals around the world.

CFEs are specialists in the deterrence, detection and investigation of

fraud, and possess a broad range of skills that uniquely qualifies them

to effectively combat fraud.

http://www.acfe.com/examReview/

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Los Angeles, CA | July 20-23

Chicago, IL | August 17-20

Washington, D.C. | September 21-24

New York, NY | October 5-8

Austin, TX | November 2-5

Take the Exam at the Event Take the exam on-site and earn your CFE credential within days.

Visit ACFE.com/ExamReview for more information.

“This is a high-impact, must-take course for those individuals preparing for the CFE Exam.”

— John Heidebrecht, CFE, ASA Berning & Heidebrecht, Ltd.

Register early for an upcoming course to save $100†!

2015 Upcoming Dates

http://www.acfe.com/ExamReview/

http://www.acfe.com/examReview/

Online, Download or CD-ROM: $745 Members / $945 Non-MembersInternational Edition also available.

2015 CFE Exam Prep CourseDesigned with the busy anti-fraud

professional in mind, the CFE Exam

Prep Course® gives you the flexibil-

ity you need to prepare for the CFE

Exam on your schedule. Includ-

ing study questions and practice

exams, the CFE Exam Prep Course

will help you prepare to pass the

rigorous CFE Exam.

Highlights of the Prep Course:• Review important concepts of the CFE Exam with 1,500 study questions

• Simulate the CFE Exam environment with timed practice exams

• Read more about topics on which you need additional review with the included PDF edition of the Fraud Examiners Manual

• Money-Back Pass Guarantee — Prepare for the CFE Exam with confidence knowing that the CFE Exam Prep Course is backed by our Money-Back Pass Guarantee

Establish yourself as an anti-fraud expert and advance your career by obtaining the CFE

credential. The CFE Exam Prep Course is the most effective tool available to prepare you

to pass the CFE Exam.

Which format should I choose?

Online Download CD-ROM

System Compatibility PC, Mac, iPad PC Only PC Only

Installation Web-Based Installed Installed

Number of Devices Multiple Two Two

Progress Saved Online Locally Locally

Offline Access ✗ ✓ ✓

Instant Access ✓ ✓ ✗

Shipping Required ✗ ✗ ✓

CFE Exam Prep Course Format Comparison

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Efficient Use of Your Study TimeThe CFE Exam Prep Course streamlines

CFE Exam preparation. Use your time

more efficiently by focusing on the areas

you need to study the most.

• Create a personalized study plan

tailored to your individual strengths

and weaknesses with an optional

100-question Pre-Assessment.

• Pick the sections and topics most

relevant to your exam

preparation by creating custom

review sessions.

• Learn more from your practice

exam sessions by reviewing the

questions you missed, analyzing

your results by subsection and

tracking your progress over time.

• Focus on the areas where you

need the most work with

enhanced review of results and

progress by exam section,

subsection and topic.

User-friendly Exam Prep

This easy-to-use course puts the most

relevant information at your fingertips.

Quickly review your Prep Course prog-

ress by subsection and topic, access

on-screen help menus and study tips,

and stay on track to meet your target

certification date.

• Review your progress with a

streamlined design.

• Get immediate answers to your

questions with Guides to Success,

on-screen FAQs and an improved

help section.

Stay on track to earn your CFE credential

by measuring your progress towards your

target dates for certification and using

helpful checklists within the Prep Course.

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Toolkit: $895 Members / $1345 Non-Members

The CFE Exam Prep Course is worth every penny. It efficiently and effec-tively prepares you for the exam.”

Nick Potocska, CFE, CPA

Just finished the Prep Course and CFE Exam online via my iPad; it worked flawlessly… great job ACFE!”

Jeffrey Kraft, CFE

The Prep Course is well worth the in-vestment. It crystal-lizes the major con-cepts of the immense amount of data that candidates need to absorb, and helps the material become second nature.”

Andrew Levine, CFE

2015 CFE Exam Prep ToolkitAcquire the tools you need to prepare for

the rigorous CFE Exam with the CFE Exam

Prep Toolkit, U.S. Edition. This toolkit con-

sists of four valuable study tools, including:

• 2015 CFE Exam Prep Course, U.S. Edition — This comprehensive tool will help you pass the CFE Exam. The CFE Exam Prep Course is a computer self-study course that prepares you for the exam while letting you study at your own pace.

• 2015 CFE Exam Prep Flashcards App (Toolkit Exclusive) — Familiarize yourself with the terminology and concepts covered on the exam with an app consisting of 900 flashcards that complement the CFE Exam Prep Course. Android and iOS versions available.

• 2015 Fraud Examiners Manual, U.S. Edition (Printed) — The anti-fraud pro-fession’s body of knowledge is captured in the Fraud Examiners Manual, from which the CFE Exam is derived. Use this for more in-depth study of challeng-ing topics.

• 2015 CFE Exam Study Guide (Toolkit Exclusive) — This study guide offers a breakdown of the key points and foundational concepts found in the four main sections of the exam.

http://www.acfe.com/CFEPrep/

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2015 Calendar of Events

EVENTS BY DATE Dates Location CPE Members Non-Members Pg.

Presentation Skills for Fraud Examiners July 15 Nashville, TN

8 $295 $395 37

Interviewing Techniques for Auditors July 16-17 16 $695 $845 21

CFE Exam Review Course July 20-23 Los Angeles, CA 30 $2295* $2295* 8

Uncovering Fraud with Financial and Ratio Analysis July 23-24 San Francisco, CA 16 $695 $845 28

Legal Elements of Fraud Examination July 29 Philadelphia, PA

8 $295 $395 22

Financial Institution Fraud July 30-31 16 $695 $845 34

Effective Report Writing for Fraud Examiners August 3 New York, NY

8 $295 $395 33

Bribery and Corruption August 4-5 16 $695 $845 29

Using Data Analytics to Detect Fraud August 6-7 Hong Kong 16 $795 $945 24

Conducting Internal Investigations August 10-11 Cleveland, OH 16 $695 $845 19

CFE Exam Review Course August 17-20 Chicago, IL 30 $2295* $2295* 8

Professional Interviewing Skills August 24-25 Las Vegas, NV

16 $695 $845 23

Investigating on the Internet August 26-27 16 $695 $845 35

2015 ACFE Canadian Fraud Conference Aug. 30-Sept. 2 Ottawa, ON 4-23 CAD 1350 CAD 1500 15

Advanced Fraud Examination Techniques September 14-16 Austin, TX 24 $995 $1195 27

Contract and Procurement Fraud September 21-22 Charlotte, NC 16 $695 $845 30

CFE Exam Review Course September 21-24 Washington, DC 30 $2295* $2295* 8

Auditing for Internal Fraud September 24-25 Los Angeles, CA 16 $695 $845 18

CFE Exam Review Course October 5-8 New York, NY 30 $2295* $2295* 8

Fraud-Related Compliance October 14 Dallas, TX

8 $295 $395 26

Using Data Analytics to Detect Fraud October 15-16 16 $695 $845 24

Contract and Procurement Fraud October 15-16 Paris, France 16 $954 $1134 30

Controlling the Risk of Asset Misappropriation October 19-20 Seattle, WA 16 $695 $845 31

Money Laundering Schemes October 26-27 Boston, MA 16 $695 $845 36

CFE Exam Review Course November 2-5 Austin, TX 30 $2295* $2295* 8

2015 ACFE Asia-Pacific Fraud Conference November 4-6 Singapore 4-20 $1250 $1375 16

Presentation Skills for Fraud Examiners November 4Washington, D.C.

8 $295 $395 37

Protecting Against Data Breaches and Cyberfraud November 5-6 16 $695 $845 38

Auditing for Internal Fraud November 9-10 San Juan, PR 16 $695 $845 18

Using Data Analytics to Detect Fraud November 9-10 Montreal, QC 16 $915 $1090 24

Detecting Fraud Through Vendor Audits December 7Las Vegas, NV

8 $295 $395 25

Tracing and Recovering Fraud Losses December 8-9 16 $795 $945 39

Uncovering Fraud with Financial and Ratio Analysis December 10-11 Tampa, FL 16 $695 $845 28

Principles of Fraud Examination December 14-17 Austin, TX 28 $1195 $1395 17


REGISTER NOW VISIT ACFE.com/Training CALL (800) 245-3321 or +1 (512) 478-9000 | 13

Early Registration Savings: Register and pay before the Early Registration Deadline list-ed for the event (generally one month before event start date) and SAVE $95 or more off of the regular price for the event.

Combo Event Savings: Register to attend two events being held consecutively in select cities and receive up to $200 in savings! Combo events are designated with this icon:

Group Savings: Gather a team of three or more individuals to register for the event that best suits the learning needs of your group. Call the ACFE at (800) 245-3321 or +1 (512) 478-9000 to determine your savings.

Advanced Fraud Examination Techniques September 14-16 Austin, TX 24 $995 $1195 27

CFE Exam Review Course November 2-5 Austin, TX 30 $2295* $2295* 8

Principles of Fraud Examination December 14-17 Austin, TX 28 $1195 $1395 17

Money Laundering Schemes October 26-27 Boston, MA 16 $695 $845 36

Contract and Procurement Fraud September 21-22 Charlotte, NC 16 $695 $845 30

CFE Exam Review Course August 17-20 Chicago, IL 30 $2295* $2295* 8

Conducting Internal Investigations August 10-11 Cleveland, OH 16 $695 $845 19

Fraud-Related Compliance October 14 Dallas, TX

8 $295 $395 26

Using Data Analytics to Detect Fraud October 15-16 16 $695 $845 24

Using Data Analytics to Detect Fraud August 6-7 Hong Kong 16 $795 $945 24

Professional Interviewing Skills August 24-25 Las Vegas, NV

16 $695 $845 23

Investigating on the Internet August 26-27 16 $695 $845 35

Detecting Fraud Through Vendor Audits December 7Las Vegas, NV

8 $295 $395 25

Tracing and Recovering Fraud Losses December 8-9 16 $795 $945 39

CFE Exam Review Course July 20-23 Los Angeles, CA 30 $2295* $2295* 8

Auditing for Internal Fraud September 24-25 Los Angeles, CA 16 $695 $845 18

Using Data Analytics to Detect Fraud November 9-10 Montreal, QC 16 $915 $1090 24

Presentation Skills for Fraud Examiners July 15 Nashville, TN

8 $295 $395 37

Interviewing Techniques for Auditors July 16-17 16 $695 $845 21

Effective Report Writing for Fraud Examiners August 3 New York, NY

8 $295 $395 33

Bribery and Corruption August 4-5 16 $695 $845 29

CFE Exam Review Course October 5-8 New York, NY 30 $2295* $2295* 8

2015 ACFE Canadian Fraud Conference Aug. 30-Sept. 2 Ottawa, ON 4-23 CAD 1350 CAD 1500 15

Contract and Procurement Fraud October 15-16 Paris, France 16 $954 $1134 30

Legal Elements of Fraud Examination July 29 Philadelphia, PA

8 $295 $395 22

Financial Institution Fraud July 30-31 16 $695 $845 34

Uncovering Fraud with Financial and Ratio Analysis July 23-24 San Francisco, CA 16 $695 $845 28

Auditing for Internal Fraud November 9-10 San Juan, PR 16 $695 $845 18

Controlling the Risk of Asset Misappropriation October 19-20 Seattle, WA 16 $695 $845 31

2015 ACFE Asia-Pacific Fraud Conference November 4-6 Singapore 4-20 $1250 $1375 16

Uncovering Fraud with Financial and Ratio Analysis December 10-11 Tampa, FL 16 $695 $845 28

CFE Exam Review Course September 21-24 Washington, D.C. 30 $2295* $2295* 8

Presentation Skills for Fraud Examiners November 4Washington, D.C.

8 $295 $395 37

Protecting Against Data Breaches and Cyberfraud November 5-6 16 $695 $845 38

EVENTS BY LOCATION Dates Location CPE Members Non-Members Pg.

*Event price includes the cost of the 2015 CFE Exam Prep Course software. Participants who own an older version of the Prep Course may register for a discounted fee. Visit ACFE.com for rates.

Schedule subject to change. Visit ACFE.com/Training for the most up-to-date Calendar of Events.

3 WAYS TO SAVE!

http://www.acfe.com/training-events.aspx


14 | REGISTER NOW VISIT FraudConference.com CALL (800) 245-3321 or +1 (512) 478-9000

27th Annual ACFE Global Fraud ConferenceLas Vegas, NV | June 12-17, 2016

“The annual ACFE Global Fraud Conference is a must attend professional event. I attend to net-work with various professionals, to increase in knowledge and re-turn home to share my experience with colleagues and friends. ”

— Ikechi Nwazue, CFE Senior Auditor,

Arizona Department of Transportation

Venue InformationARIA Resort & Casino Hotel Phone: (866) 359-7757 or +1 (702) 590-7757Room Rate: $189* single/double (limited government rooms available)

CPE Credit4-40

Course LevelBasic-Advanced

PrerequisitesNoneMark your calendar for the can’t-miss anti-fraud event of the year! The

ACFE Global Fraud Conference returns to the ARIA Resort & Casino in Las

Vegas, June 12-17, 2016. Space is limited and this conference will sell

out. Register early at FraudConference.com to secure your spot.

• Education: Choose from more than 70 sessions on the latest anti-fraud issues, including prevention, investigations, auditing, cyberfraud, compliance, ethics and data analytics.

• Networking: Connect with anti-fraud professionals from around the world, plus participate in dedicated networking events to meet attendees who share similar daily challenges.

• Professional Development: Take the next step in your career with help from the ACFE Career Connection. Whether you are looking for a new job or pon-dering a career, expert strategists will share advice and resources so you can accomplish your objectives.

• Cutting-Edge Anti-Fraud Solutions: Tour the ACFE Anti-Fraud Exhibit Hall where industry-leading organizations come together to demonstrate the latest anti-fraud solutions and services.

Registration will open online this summer at FraudConference.com.

Reserve your spot early for the lowest conference pricing, plus check out

the latest updates on speakers, sessions and special events.

Are you ready to share your expertise at the world’s largest

gathering of anti-fraud professionals? The ACFE is accepting

presentation proposals for the 27th Annual ACFE Global Fraud

Conference through November 1.

Visit FraudConference.com for guidelines and online submission.

*Hotel Reservation Policy: Attendee must submit a credit card or deposit equal to the first night’s room rate, plus tax as a guarantee,

at the time the reservation is made. Attendee’s credit card will be charged the (1) night’s room rate plus tax at that time. Deposits are

only refundable for cancellations received by ARIA at least (48) hours in advance of the confirmed arrival date. Hotel Resort Fee Policy:

A $10.00 daily resort fee will apply. This fee will cover internet access, local and 800 number phone calls, access to The Spa at ARIA

Fitness Center, daily newspaper and airline boarding pass printing.

http://www.fraudconference.com



Conference FeesFull Conference Package Early Registration†

(by July 30)Standard Registration(after July 30)

Government Rate

Package Includes: Pre-Conference and Main Conference

Members .......... CAD 1250Non-Members .. CAD 1400



Individual Event Packages Early Registration†

(by July 30)Standard Registration(after July 30)

Government Rate

Option 1: Pre-Conference Only

N/A Members .......... CAD 400Non-Members .. CAD 500

N/A

Option 2: Main Conference Only




*Registration fees include 13% HST. Registration fees paid for by credit cards will be charged the U.S. dollar equivalent of the total fee. Differences may occur due to bank currency translation

Venue InformationShaw Centre55 Colonel By DriveOttawa, ON K1N 9J2

Hotel InformationNovotel Ottawa Hotel Phone: +1 (613) 230-3033Room Rate: CAD 159 single/doubleHotel Cut-Off: July 29, 2015

CPE Credit4-23


PrerequisitesNone

2015 ACFE Canadian Fraud ConferenceAugust 30-September 2, 2015 | Ottawa, ON

“Always a great learning experience.”— Anthony J. Barrett, CFE, CPFA

Wales Audit Office

Group Registration — Bring a team of three

or more from your organization and save an

additional CAD 25 on Full and Main Confer-

ence packages. For details or to register,

contact an ACFE Member Services Represen-

tative at [email protected] or call

(800) 245-3321.

Discover answers to the challenges and critical issues faced by anti-fraud

professionals during the 2015 ACFE Canadian Fraud Conference. With a

stronger focus on elements of fraud, regulations and laws specific to

Canada and four tracks of educational sessions to choose from, this year’s

conference will prove invaluable to your career.

REGISTER NOW VISIT ACFE.com/Canadian CALL (800) 245-3321 or +1 (512) 478-9000 | 15

http://www.acfe.com/canadian

16 | LEARN MORE VISIT ACFE.com/AsiaPac CALL (800) 245-3321 or +1 (512) 478-9000

Conference FeesFull Conference Package Early Registration†

(by October 2)Standard Registration(after October 2)

Package Includes: Pre-Conference and Main Conference

Members ............ USD 1100Non-Members .... USD 1225

Members ..................USD 1250Non-Members ..........USD 1375

Individual Event Packages Early Registration†

(by October 2)Standard Registration(after October 2)

Option 1: Pre-Conference Only

N/A Members ....................USD 295Non-Members ............USD 395

Option 2: Main Conference Only

Members .............. USD 925Non-Members .... USD 1050

Members ..................USD 1075Non-Members ..........USD 1200

Hotel InformationMarina Bay SandsHotel Phone: +65 6688 8888Room Rate*: SGD 320 single/double Hotel Cut-Off Date: October 2, 2015

CPE Credit4-20


PrerequisitesNone

†Payment must be received by Early Registration Deadline to obtain savings. *Reservations subject to availability.

2015 ACFE Asia-Pacific Fraud ConferenceNovember 4-6, 2015 | Singapore

What challenges do organizations in the Asia-Pacific region face in the fight

against fraud? What new methods are fraudsters using to attack organizations’

vulnerabilities, and how do we combat them? Discover solutions, connections

and resources you need to address these issues and more at the 2015 ACFE

Asia-Pacific Fraud Conference.

Join more than 200 leading anti-fraud professionals in Singapore,

November 4-6, 2015, and:

• Learn the latest trends in fraud prevention, detection and deterrence during inter-active sessions, educational workshops and an informative panel discussion

• Meet with high-level and distinguished speakers from leading companies in the Asia-Pacific region.

• Gain insights into best practices from experienced practitioners and learn about cutting-edge fraud detection tools and techniques.

• Network and forge strong alliances with new and existing contacts who share similar challenges and goals. REGISTER BY OCTOBER 2 AND

SAVE USD 150!†

Visit ACFE.com/AsiaPacGroup Registration — Bring a team of three or more from your organization and save

an additional USD 25 on Full and Main Conference packages. For details or to register,

contact an ACFE Member Services Representative at [email protected] or

call +1 (512) 478-9800. Register today at ACFE.com/AsiaPac!

http://www.acfe.com/AsiaPac



LEARN MORE VISIT ACFE.com/POFE CALL (800) 245-3321 or +1 (512) 478-9000 | 17

Principles of Fraud Examination Build a solid foundation in fraud prevention, detection and deterrence

with Principles of Fraud Examination, the most comprehensive course

on the subject. Explore the four basic areas of fraud examination: fraud

prevention and deterrence, law, financial transactions and fraud schemes,

and investigation. This course is taught by leading practitioners who will

provide best-practices guidance and expert insight on dealing with the

professional challenges you encounter daily.

For 3½ days, immerse yourself in anti-fraud training while interacting with

colleagues and peers. The course includes lectures, group discussions

and video presentations.

“Good location, wonderful speakers, great organizers, accommodating members, I can go on and on!”

— Ajibade Bunmi SEC Nigeria

You Will Learn How To:• Interpret the causes of frauds, and

how to prevent and deter future frauds by detecting red flags

• Conduct all steps of a fraud investigation from planning the investigation and interviewing prospective witnesses to report writing

• Detect fraudulent financial trans-actions and conduct fraud risk assessments

• Identify occupational fraud schemes and external threats of fraud

• Examine the legal issues that af-fect fraud examinations including rules of evidence, key legal rights and privacy issues, and testifying

Who Should Attend:• Business professionals, educators

and students interested in the anti-fraud field

• Experienced fraud examiners seeking to complement their prac-tical experience with the knowl-edge of leading anti-fraud experts

• Individuals who are considering starting a practice focused on fraud deterrence and detection

• Anti-fraud professionals interest-ed in becoming Certified Fraud Examiners

REGISTER EARLY TO SAVE $200!†

Visit ACFE.com/POFE

ScheduleAustin, TX | December 14-17, 2015Omni Austin Hotel Downtown Hotel Phone: (800) THE-OMNIRoom Rate*: $199 single/double Hotel Cut-Off Date: November 23, 2015Early Registration Deadline†: November 13, 2015

*Reservations subject to availability. Limited gov’t rate rooms available. †Payment must be received by Early Registration Deadline to obtain savings.

FeesMembers: $1195Non-Members: $1395

CPE Credit28

Field of StudyVisit ACFE.com/POFE for more information.

Course LevelBasic

PrerequisitesNone

This course fulfills the annual ethics CPE requirement for CFEs.

http://www.acfe.com/POFE/



18 | LEARN MORE VISIT ACFE.com/AIF CALL (800) 245-3321 or +1 (512) 478-9000

ScheduleLos Angeles, CA | September 24-25, 2015Omni Los Angeles Hotel at California Plaza Hotel Phone: (800) 843-6664 or +1 (213) 617-3300 Room Rate*: $199 single/double Hotel Cut-Off Date: August 24, 2015 Early Registration Deadline†: August 24, 2015

San Juan, PR | November 9-10, 2015The Condado Plaza Hilton Hotel Phone: (787) 721-1000 Room Rate*: $149 single (exclusive of daily resort fee)Hotel Cut-Off Date: October 8, 2015 Early Registration Deadline†: October 9, 2015

*Reservations subject to availability. †Payment must be received by Early Registration Deadline to obtain savings.

“I took away at least 25 ideas I can put into practice right away.”

— Mary Nicks, CPA, CGMA Explorer Pipeline CAE


Visit ACFE.com/AIF


CPE Credit16

Field of StudyAuditing

Course LevelBasic

PrerequisitesNone

You Will Learn How To:• Identify the types, costs and red

flags of common internal fraud schemes, including fraudulent financial statements, bribery and corruption, and asset misappropriation

• Recognize the auditor’s fraud- related responsibilities in audit engagements and avoid potential malpractice

• Identify the obstacles auditors of-ten face in finding fraud and ways to avoid them

• Effectively assess an organiza-tion’s fraud risks

• Incorporate fraud brainstorming into the audit planning

• Apply data analysis techniques to find fraud

• Employ methods for preventing management and occupational fraud

Who Should Attend:• Controllers and corporate

managers

• CPAs, CAs or equivalent

• Forensic and management accountants

• Internal and external auditors

• Certified Fraud Examiners and other anti-fraud professionals

Auditing for Internal FraudAs an auditor, finding fraud is part of your professional responsibility.

Auditing for Internal Fraud will help you develop and sharpen your ex-

isting skills and teach you the techniques necessary for effective fraud

detection. During the 2-day course, you will explore the challenges

that auditors traditionally face in identifying fraud and learn the funda-

mentals of auditing for fraud, with an emphasis on understanding the

common schemes, detection techniques and methods of preventing

occupational fraud.


http://www.acfe.com/AIF/

http://www.acfe.com/AIF/

LEARN MORE VISIT ACFE.com/CII CALL (800) 245-3321 or +1 (512) 478-9000 | 19


Visit ACFE.com/CII


CPE Credit16

Field of StudySpecialized Knowledge and Applications

Course LevelBasic

PrerequisitesNone

Conducting Internal Investigations A well-run internal investigation can enhance a company’s overall

well-being and can help detect the source of lost funds, identify respon-

sible parties and recover losses. It can also provide a defense to legal

charges by terminated or disgruntled employees. But perhaps most

importantly, an internal investigation will signal to other employees that

the company will not tolerate fraud.

This seminar will prepare you for every step of an internal investigation

into potential fraud, from receiving the initial allegation to testifying as a

witness. Learn to lead an internal investigation with accuracy and confi-

dence by gaining knowledge about various topics, such as relevant legal

aspects of internal investigations, using computers in an investigation,

collecting and analyzing internal and external information, interviewing

witnesses and writing reports.

ScheduleCleveland, OH | August 10-11, 2015InterContinental Hotel ClevelandHotel Phone: (877) 707-8999 or +1 (216) 707-4000Room Rate*: $179 single/doubleHotel Cut-Off Date: July 10, 2015Early Registration Deadline†: July 10, 2015


You Will Learn How To:• Conduct an effective internal

investigation, step by step

• Pinpoint legal issues that might arise during an internal investigation

• Use computer and Internet technology to make your internal investigations more effective

• Collect and analyze internal and external documents

• Perform admission-seeking interviews

• Confidently testify as a witness

Who Should Attend:• Attorneys, legal professionals and

law enforcement personnel

• Controllers and corporate managers

• Detectives and private investigators

• Governance, risk management and compliance officers

• IT professionals

• Loss prevention and security professionals



http://www.acfe.com/CII/

http://www.acfe.com/CII/


New Guide: CFEs Earn 23 Percent More Than Their Non-certified Counterparts

Fraud is a global problem

and companies worldwide

continue to recognize the need

for anti-fraud professionals.

The 2015/2016 Compensation

Guide for Anti-Fraud Profes-

sionals represents an ongoing

effort to gather the data anti-

fraud professionals need to

ensure their career is moving in

the right direction.

With more than 10,000 responses, this year’s Compensation Guide

was created from the largest response we’ve ever received. Further-

more, more than 29 percent of the survey respondents were located

outside of the U.S., the largest sampling in the history of the survey.

More than 20 percent of the responding CFEs had more than 20

years of fraud-related experience, and as the data shows, being

recognized as an expert in the anti-fraud field increasingly correlates

to a significantly higher level of compensation.

According to the report, CFEs continue to earn a significant premi-

um over those without the credential. The survey found that CFEs

earn 23 percent more than their non-certified counterparts. Based

on participant responses, the median total compensation for a CFE

is $91,800, compared to $74,624 for a non-CFE.

In the U.S., nearly every geographical region reported that having

the CFE credential increased their earning potential. CFEs in the

Mountain region reported the highest salary premiums, earning 26

percent more than non-CFEs.

The upcoming Compensation Guide website will include a salary

calculator allowing you to create individualized reports by selecting

qualifying factors like, industry, job function and level of responsibili-

ty. This feature makes it easy to evaluate where you stand in relation

to your colleagues in the profession and provides information you

can use when negotiating with supervisors or potential employees.

The full 2015/2016 Compensation Guide for Anti-Fraud Professionals

is available for download (in PDF) at ACFE.com/CompGuide.

COMPENSATION GUIDEF O R A N T I - F R A U D P R O F E S S I O N A L S

2015/2016 GLOBAL SALARY STUDY

›

Auditors are often on the front lines of the fight against fraud. Make sure your audits are designed and executed to maximize your chances of detecting potential fraud early.

Auditing for Internal Fraud

Designed for internal and external auditors, this course focuses specifically on auditing for fraud, with an emphasis on detection techniques for the most common schemes.

See page 18.

Interviewing Techniques for Auditors

Improve the quality of the infor-mation you gather during an audit by learning to plan and conduct more effective interviews.

See page 21.

Evaluating and Testing

Anti-Fraud Controls

Learn how to test anti-fraud controls, identify control deficien-cies, and communicate findings effectively.

See page 45.

SELF-STUDY COURSE

SEMINAR

SEMINAR

On The Front Lines of Fraud

http://www.acfe.com/compguide/

ACFE.com

LEARN MORE VISIT ACFE.com/ITA CALL (800) 245-3321 or +1 (512) 478-9000 | 21

ScheduleNashville, TN | July 16-17 2015Radisson Nashville AirportHotel Phone: (800) 333-3333 or +1 (615) 889-9090Room Rate*: $139 single/doubleHotel Cut-Off Date: June 14, 2015Early Registration Deadline†: June 15, 2015



Visit ACFE.com/ITA

You Will Learn How To:• Build effective interviews into

audits

• Formulate questions that will elicit informative responses

• Foster rapport with interviewees

• Analyze how your body language affects communication with the interviewee

Who Should Attend:• Forensic and management

accountants, accounts payable and financial analysts

• Internal and external auditors, CPAs and CAs



CPE Credit16

Field of StudyCommunications

Course LevelBasic

PrerequisitesNone

Interviewing Techniques for Auditors Gathering information from employee interviews is an integral part

of the audit process, but getting to the truth requires more than simple

questions. Learn significantly more about a company when you conduct

interviews that probe more deeply, follow up on signs of potential decep-

tion and politely — but firmly — pursue evasiveness.

This 2-day, instructor-led course will show you how to conduct more ef-

fective interviews during an audit in order to successfully obtain the truth

and detect lies and deception.

Register for this course and Presentation Skills for Fraud Examiners (Nashville, pg. 37) and SAVE $100!

http://www.acfe.com/ITA/

http://www.acfe.com/ITA/

22 | LEARN MORE VISIT ACFE.com/LEFE CALL (800) 245-3321 or +1 (512) 478-9000


CPE Credit8

Field of StudyBusiness Law

Course LevelBasic

PrerequisitesNone

You Will Learn How To:• Define the elements of civil and

criminal fraud

• Recognize employees’ constitu-tional rights

• Implement practical aspects of the discovery process

• Comply with the rules that apply to evidence

• Testify effectively in a courtroom

Who Should Attend:• Certified Fraud Examiners and

other anti-fraud professionals

• Attorneys, legal professionals and law enforcement personnel



• Internal and external auditors, CPAs, CAs and forensic accountants


Legal Elements of Fraud Examination Anti-fraud professionals must be aware of the legal issues that affect

all financial investigations. As courts make decisions on pressing issues

and lawmakers enact legislation, it is important for you to not only under-

stand the important aspects of the law, but also any relevant changes.

This basic-level course is designed to cover the legal issues that you and

your client or employer might face during a fraud examination.

SchedulePhiladelphia, PA | July 29, 2015DoubleTree by Hilton Philadelphia Center City Hotel Phone: (800) 222-8733 Room Rate*: $199 single/double Hotel Cut-Off Date: June 28, 2015


Register for this course and Financial Institution Fraud (pg. 34) and SAVE $100!

http://www.acfe.com/LEFE/


Visit ACFE.com/PIS


CPE Credit16


Course LevelBasic

PrerequisitesNone

You Will Learn How To:• Plan and schedule interviews

• Comply with legal issues that affect interviews

• Identify different types of inter-view questions for individual personality styles

• Detect deception and create strat-egies to gain quality information

• Obtain confessions and signed statements

Who Should Attend:• Business professionals who

conduct interviews







• Business professionals, educators and students interested in the anti-fraud field


“I enjoyed attending the Professional Interviewing Skills seminar. The experience was insightful, inter-esting and suggestive of different perspectives and approaches on interviewing. I loved it!”

— Natalie LePaye

ScheduleLas Vegas, NV | August 24-25, 2015 Green Valley Ranch Resort & Spa Hotel Phone: (866) 782-9487 Room Rate*: $100 single/double Hotel Cut-Off Date: July 24, 2015 Early Registration Deadline†: July 24, 2015


Professional Interviewing Skills Are people lying to you? Do you know for sure? When do actions

speak louder than words? This 2-day, interactive seminar will teach you

how to be more effective in asking direct and follow-up questions, while

evaluating both verbal and non-verbal responses, so you can detect lies

and uncover the truth during interviews.

Register for this course and Inves-tigating on the Internet (pg. 35) and SAVE $200!

LEARN MORE VISIT ACFE.com/PIS CALL (800) 245-3321 or +1 (512) 478-9000 | 23

http://www.acfe.com/PIS/

http://www.acfe.com/PIS/

24 | LEARN MORE VISIT ACFE.com/DA CALL (800) 245-3321 or +1 (512) 478-9000

ScheduleDallas, TX | October 15-16, 2015Omni DallasHotel Phone: (800) THE-OMNIRoom Rate*: $209 single/doubleHotel Cut-Off Date: September 13, 2015Early Registration Deadline†: September 14, 2015

International Locations: Hong Kong | August 6-7, 2015Mira Hong KongHotel Phone: +852-2368-1111Room Rate: HKD 1780 single Hotel Cut-Off Date: June 22, 2015Early Registration Deadline†: July 6, 2015

You Will Learn How To:• Use data analytics to detect fraud

• Implement the full data analytics process, from determining which data to acquire to spotting the warning signs of fraud

• Use different tools available to perform data analytics

• Recognize common red flags of fraud that appear in the data

• Implement data analytics tests that can be used to detect

numerous fraud schemes

• Analyze non-numeric data, such as text and timelines, for signs of fraud

Who Should Attend:• Controllers and corporate

managers

• Forensic and management accountants, accounts payable and financial analysts




“Data analysis techniques, applicability, and fraud scheme red flags information was extremely well laid out. Very helpful.”

— Jackie Mounts, CFE Florida Dept. of Revenue, Office of Inspector General


Visit ACFE.com/DA

Fees**

Members: $695Non-Members: $845

CPE Credit16


Course LevelBasic

PrerequisitesNone

Using Data Analytics to Detect Fraud Using Data Analytics to Detect Fraud will introduce you to the basic

techniques of uncovering fraud through data analysis. Taking a soft-

ware-independent approach, this 2-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.

Register for this course and Fraud- Related Compliance (pg. 26) and SAVE $100!

Montreal, QC | November 9-10, 2015Hotel Omni Mont-Royal Hotel Phone: (800) THE-OMNI or (514) 284-1110Room Rate: CAD 185 single Hotel Cut-Off Date: October 7, 2015Early Registration Deadline†: October 9, 2015

*Reservations subject to availability. **Fees vary by location. †Payment must be received by Early Registration Deadline to obtain savings.

http://www.acfe.com/DA/

http://www.acfe.com/DA/

LEARN MORE VISIT ACFE.com/VA CALL (800) 245-3321 or +1 (512) 478-9000 | 25

Register for this course and Tracing and Recovering Fraud Losses (pg. 39) and SAVE $100!

ScheduleLas Vegas, NV | December 7, 2015MGM Grand HotelHotel Phone: (877) 880-0880Room Rate*: $67 single Hotel Cut-Off Date: November 6, 2015


You Will Learn How To:• Ensure that contract language

supports future audits

• Assess the strength of current vendor contracts and audit clause language and why it is vital to do so

• Identify and select good candi-dates for vendor audits

• Recognize key parties affected by the vendor audit and obtain their support for the audit process

• Identify and collect essential pre-audit background information

• Determine and request supporting documentation for audit

• Apply the most effective audit tests to detect potential fraud

• Recognize the types of fraud and related red flags that might be uncovered during a vendor audit

• Respond to identified vendor fraud warning signs

Who Should Attend:• Internal and external auditors

• Forensic accountants

• Controllers, CPAs and other accounting professionals

• Government auditors and investigators

• Procurement officers

• Certified Fraud Examiners and other anti-fraud specialists


CPE Credit8


Course LevelIntermediate

PrerequisitesFamiliarity with the contract and procure-ment process

Detecting Fraud Through Vendor AuditsThe potential for fraud is not solely an internal threat; the businesses

that provide an organization with goods and services can engage in fraud-

ulent behavior as well. One of the ways to mitigate these external risks

is to establish a contractual right-to-audit in purchasing and other vendor

contracts. Auditing vendors and suppliers can be a critical fraud deterrent

and detection device for management to ensure they are being treated

equitably and are not victims of fraud.

Detecting Fraud Through Vendor Audits is a 1-day course designed to ex-

plain how to develop a solid foundation for vendor audits; how to identify

which vendors to target; how to prepare for a vendor audit; how to iden-

tify, gather and audit relevant vendor documentation; and what common

vendor fraud schemes to look for.

http://www.acfe.com/VA/

26 | LEARN MORE VISIT ACFE.com/FRC CALL (800) 245-3321 or +1 (512) 478-9000

Register for this course and Using Data Analytics to Detect Fraud (pg. 24) and SAVE $100!

You Will Learn How To:• Mitigate the risk for penalties

under the Federal Sentencing Guidelines at your organization

• Implement the elements of an effective compliance and ethics program

• Comply with anti-fraud laws and regulations, including the FCPA, commercial bribery statutes, SOX, anti-trust regulations and industry- specific legislation

• Identify the need and plan for investigations into suspected non-compliance or fraud

• Create an effective fraud prevention program



• Bank and financial institution auditors



• Internal auditors, forensic accountants and bank examiners


ScheduleDallas, TX | October 14, 2015Omni DallasHotel Phone: (800) THE-OMNIRoom Rate*: $209 single/doubleHotel Cut-Off Date: September 13, 2015



CPE Credit8


Course LevelIntermediate

PrerequisitesBasic knowledge of compliance concepts and fraud examination techniques

Fraud-Related ComplianceManaging anti-fraud compliance obligations can be a daunting

task. Anti-fraud laws and regulations often impose monitoring, audit-

ing, collecting and reporting requirements on regulated entities. And

often, regulated entities must coordinate such efforts into a variety of

fraud-prevention plans. Moreover, when anti-fraud regulations change,

fraud examiners must be ready to implement any new requirements to

ensure their companies remain in compliance. This course will explain

how national and international laws and regulations apply to your

business and how to ensure compliance with industry practices and

anti-fraud laws and regulations.

http://www.acfe.com/FRC/

LEARN MORE VISIT ACFE.com/AFET CALL (800) 245-3321 or +1 (512) 478-9000 | 27

You Will Learn How To:• Plan and execute complex fraud

examinations

• Use functional knowledge of advanced legal issues pertaining to your investigation

• Strengthen your evidence- gathering skills by determining what items are relevant and how they should be collected and interpreted

• Implement advanced analytical techniques for detecting common fraud schemes

• Improve your ability to use tech-nology and the latest computer software

• Prepare for and conduct critical interviews of both witnesses and suspects pertinent to the case

• Testify under direct and cross- examination

Who Should Attend:• Experienced fraud examiners

seeking to complement their prac-tical experience with the knowl-edge of leading anti-fraud experts






• Government employees




Visit ACFE.com/AFET


CPE Credit24

Field of StudySee ACFE.com/AFET for more information.

Course LevelAdvanced

PrerequisitesA solid understanding of the legal, financial, investigative and criminological principles of fraud prevention, detection and examination.

ScheduleAustin, TX | September 14-16, 2015Omni Austin Hotel Downtown Hotel Phone: (800) THE-OMNI Room Rate*: $209 single/double Hotel Cut-Off Date: August 24, 2015Early Registration Deadline†: August 14, 2015

*Reservations subject to availability. Limited gov’t rate rooms available. †Payment must be received by Early Registration Deadline to obtain savings.

“The best CPE course that I have taken in my professional career.”

— Marlin Evenson

Advanced Fraud Examination TechniquesAcquire the case experience and know-how you need to excel in your

job. This 3-day advanced course takes place in a uniquely interactive

learning environment where you will work on two actual fraud cases

that have been modified for teaching purposes. Working through these

scenarios, you will simulate many aspects of a real case — interviewing

a suspect and trying to obtain a confession; compiling evidence and

building your case; offering testimony and being cross-examined. By

understanding how it feels to be part of a small team working a real

investigation, you will enhance your skills as a fraud examiner and expand

your capabilities.


http://www.acfe.com/AFET/

http://www.acfe.com/AFET/

ACFE.com/AFET

28 | LEARN MORE VISIT ACFE.com/UFRA CALL (800) 245-3321 or +1 (512) 478-9000

ScheduleSan Francisco, CA | July 23-24, 2015Hyatt at Fisherman’s Wharf Hotel Phone: (888) 421-1442 or +1 (415) 563-1234 Room Rate*: $309 single/doubleHotel Cut-Off Date: June 23, 2015Early Registration Deadline†: June 23, 2015

Tampa, FL | December 10-11, 2015DoubleTree by Hilton Tampa Airport-Westshore Hotel Phone: +1 (813) 879-4800 Room Rate*: $119 single Hotel Cut-Off Date: November 11, 2015 Early Registration Deadline†: November 10, 2015


You Will Learn How To:• Design financial analyses aimed at

detecting fraud schemes, includ-ing asset misappropriations and financial statement fraud

• Elevate the fraud-detection capa-bilities of traditional horizontal, vertical and ratio analyses

• Recognize financial anomalies, including duplicate transactions and violations of Benford’s Law

• Apply complex ratios, such as the Beneish M-score and other multiple-factor analyses

• Formulate targeted ratios that combine non-financial data with financial data

• Implement monitoring tools to help automate and improve detec-tion of financial red flags


other anti-fraud specialists

• Internal and external auditors

• Forensic accountants

• Controllers, CPAs and other accounting professionals


Visit ACFE.com/UFRA


CPE Credit16


Course LevelAdvanced

PrerequisitesA solid understanding of the creation of and relationships between an organiza-tion’s financial statements and records

Uncovering Fraud With Financial and Ratio AnalysisAnomalies in an organization’s financial reports can be an indica-

tor that fraudulent activity is occurring — if you know what to look for.

Digging deep into the financial statements offers an advanced method

of detecting fraud by uncovering relationships that don’t make sense and

highlighting red flags of potential manipulation. Learn how to use in-depth

financial and ratio analysis to spot the warning signs of fraud in your orga-

nization. Practical problems and real case examples discussed throughout

the course will illustrate the principles and techniques presented.

http://www.acfe.com/ufra/

http://www.acfe.com/ufra/

LEARN MORE VISIT ACFE.com/BC CALL (800) 245-3321 or +1 (512) 478-9000 | 29

You Will Learn How To:• Navigate the legal elements of

bribery and corruption

• Implement policies and proce-dures to comply with the FCPA, UK Bribery Act and other anti-cor-ruption legislation

• Identify common corruption schemes

• Evaluate the effectiveness of your anti-corruption compliance program

• Conduct third-party due diligence

• Respond to red flags of corruption

• Manage investigations across international borders





• Forensic and management ac-countants, accounts payable and financial analysts




• Certified Fraud Examiners and other anti-fraud specialists


Visit ACFE.com/BC

Bribery and Corruption A dramatic increase in the number of enforcements and in the penal-

ties paid during settlements has made bribery and corruption key issues

for many global organizations. The extension of anti-corruption laws to

vendors presents an added vulnerability to companies in the U.S. How

do you ensure that both your employees and the third parties that play a

critical role for your organization are following the rules?

Learn how to effectively incorporate anti-bribery and corruption compli-

ance policies into your anti-fraud strategy at this 2-day ACFE seminar.

You will gain an understanding of how the Foreign Corrupt Practices

Act (FCPA), UK Bribery Act and other anti-corruption legislation impact

your organization and how to protect against the twin threats of bribery

and corruption, from identifying possible violations to managing a

global investigation.

ScheduleNew York, NY | August 4-5, 2015Executive Conference Center Venue Phone: +1 (212) 903-8060No group room block established. Visit ACFE.com/BCNewYork for a list of nearby hotels.Early Registration Deadline†: July 3, 2015



CPE Credit16


Course LevelOverview

PrerequisitesNone

Register for this course and Effective Report Writing for Fraud Examiners (pg. 33) and SAVE $100!

“Very relevant, dynamic and engaging course.”

— Agnessa Vartanova, CFE, CIA, CPA Internal Audit Manager

Ball Corporation

http://www.acfe.com/bc/

http://www.acfe.com/bc/

30 | LEARN MORE VISIT ACFE.com/CPF CALL (800) 245-3321 or +1 (512) 478-9000


Visit ACFE.com/CPF

Fees**

Members: $695Non-Members: $845

CPE Credit16



PrerequisitesNone

Contract and Procurement Fraud The rise in contract management and the outsourcing of goods and

services has created an increase in procurement fraud, which can occur

at any stage of the contracting and procurement process. Appropriate

controls, fraud prevention strategies and proper tendering processes are

necessary in the fight against this fraud. This 2-day course will teach you

the best practices for preventing, detecting and investigating contract

and procurement fraud.

Organizations can be defrauded through collusion among bidders,

between employers and contractors, and by sole procurement employ-

ees. Consequently, you need to be aware of the vulnerabilities and risks

associated with fraud schemes that attack the purchasing, procurement

and contract functions. Acquire the knowledge, skills and techniques you

need to prevent, detect and deter these devastating frauds.

You Will Learn How To:• Determine if a procurement

scheme violates legal statutes or civil laws

• Identify the red flags of bribery and corruption

• Recognize bid-rigging and market-allocation schemes

• Reduce the risk of vendor fraud

• Develop an investigation plan to respond to suspected procurement fraud

Who Should Attend:• Government procurement officers









ScheduleCharlotte, NC | September 21-22, 2015Holiday Inn Charlotte Center CityHotel Phone: (800) HOLIDAY or +1 (704) 335-5400Room Rate*: $149 single/doubleHotel Cut-Off Date: August 21, 2015Early Registration Deadline†: August 21, 2015

International Locations: Paris, France | October 15-16, 2015Hotel Concorde Montparnasse-Place de CatalogneHotel Phone: +33 (0) 1 5654-8400Room Rate: EUR 190 single Hotel Cut-Off Date: August 28, 2015Early Registration Deadline†: September 15, 2015


**Fees vary by location. †Payment must be received by Early Registration Deadline to obtain savings.

http://www.acfe.com/cpf/

http://www.acfe.com/cpf/

LEARN MORE VISIT ACFE.com/CRAM CALL (800) 245-3321 or +1 (512) 478-9000 | 31


Visit ACFE.com/CRAM


CPE Credit16



PrerequisitesNoneYou Will Learn How To:

• Identify common asset misap-propriation schemes, including skimming, larceny and check tampering

• Assess entity-wide fraud risks, including how the organizational culture affects the threat of asset misappropriation

• Assess the process-level fraud risks in the cash receipts, cash disbursements, payroll and other functions

• Establish effective internal con-trols to mitigate the risk of asset misappropriation schemes

• Respond to an asset misappro-priation scheme that has been identified








ScheduleSeattle, WA | October 19-20, 2015Hilton Seattle Airport & Conference CenterHotel Phone: +1 (206) 244-4800Room Rate*: $159 single/doubleHotel Cut-Off Date: September 27, 2015Early Registration Deadline†: September 18, 2015


Controlling the Risk of Asset MisappropriationAsset misappropriations pose a risk to all organizations. According

to the ACFE’s 2014 Report to the Nations, these schemes are by far the

most common form of occupational fraud, accounting for 85 percent of

cases reported and resulting in a median loss of $130,000 per incidence.

By identifying areas of vulnerability and implementing targeted preventive

and detective measures, anti-fraud professionals can reduce the impact

these threats might have on their organizations.

Learn how to stay a step ahead of this form of employee fraud with the

2-day ACFE seminar, Controlling the Risk of Asset Misappropriation. This

training course will help you assess your organization’s risk of asset mis-

appropriation and will provide best practices for deterring and identifying

the costly theft or misuse of company resources.

http://www.acfe.com/CRAM

http://www.acfe.com/CRAM

32 | LEARN MORE VISIT ACFE.com/LEGP CALL (800) 245-3321 or +1 (512) 478-9000

Your Agency Can Benefit Through PartnershipThe ACFE Law Enforcement and Government Partnership (LEGP) was

founded on the idea that the best way to combat fraud is through

the mutual cooperation of the public and private sectors. To this day,

more than 100 law enforcement and government agencies are part-

ners, actively taking advantage of the benefits the LEGP program has

to offer while helping to reduce fraud worldwide. We proudly wel-

come several new members to the program:

• Environmental Protection Agency, OIG

• U.S. Army Criminal Investigation Command

• U.S. Department of Commerce, Bureau of Industry and

Security, Office of Export Enforcement

• Financial Audit Department, Government of Dubai

• Arizona Department of Gaming

• Florida Agency for Health Care Administration, OIG

• State Water Resources Control Board, California

• Tulsa Police Department, Financial Crimes Unit

Local, state, federal or international, all levels of agencies are encour-

aged to join the LEGP. By doing so, you help communicate the impor-

tance of your agency’s anti-fraud standards and improve your ability

to effectively detect and report ongoing criminal conduct by making

anti-fraud training available to your employees. All it takes to join is a

letter of recognition of the CFE credential from your office.

Joining the LEGP not only provides your staff with discounts on train-

ing and events, it also gives you access to discounted pricing on the

CFE Exam Prep Package (CFE Exam Prep Course and CFE Exam). Hav-

ing your agency’s staff obtain the CFE credential will make your team

stronger in the fight against fraud and will also provide your communi-

ty a more educated and trained workforce to investigate fraud.

Visit ACFE.com/LEGP to view our new website for partnership bene-

fits and a newly released informational video to help you get started.

There are no application materials for the LEGP program, and joining

is free. To receive updates on the latest agencies to enroll in the LEGP

and connect with nearly 1,000 LinkedIn members in the public sec-

tor who are dedicated to fraud prevention

and detection, join the ACFE Law Enforce-

ment and Government Partnership group

on LinkedIn. For more information on how

to participate, contact Sarah Ellis, CFE, at

[email protected].

Don’t Let Your Findings Get Lost In The Report

To be effective, the findings of your fraud examinations must be communicated, clearly and concisely, to those who would act on those findings. Increase your impact with reporting and presentation training from the ACFE.

Presentation Skills for Fraud Examiners

Develop the essential skills you need as a fraud examiner to de-sign, rehearse and deliver effective presentations.

See page 37.

Report Writing and Signed Statements

Focusing on written reporting of findings, this course will walk you through the report writing pro-cess, and provide a sample report you can use as a template for your own fraud examinations.

See page 51.

Report Writing Manual

Learn best practices for the content and structure of a fraud examination report, and how to express your findings in an elo-quent and succinct manner.

See page 52.

SELF-STUDY COURSE

BOOK

SEMINAR

http://www.acfe.com/legp

http://www.acfe.com/legp

LEARN MORE VISIT ACFE.com/RW CALL (800) 245-3321 or +1 (512) 478-9000 | 33

ScheduleNew York, NY | August 3, 2015Executive Conference Center Venue Phone: +1 (212) 903-8060No group room block established. Visit ACFE.com/NY for a list of nearby hotels.


CPE Credit8



PrerequisitesNone

You Will Learn How To:• Assess your audience and plan

your report

• Organize your report content tomaximize readability

• Incorporate visual aids to illustratekey points

• Identify and address relevant legalissues in report writing

• Write effective expert-witnessreports

• Avoid common mistakes whenpreparing reports


other anti-fraud professionals

• Business professionals whoconduct interviews

• Attorneys, legal professionals andlaw enforcement personnel

• Controllers and corporatemanagers

• Detectives and privateinvestigators

• Governance, risk management andcompliance officers

• Internal and external auditors,CPAs, CAs and forensicaccountants

• Loss prevention and securityprofessionals

• Business professionals, educatorsand students interested in theanti-fraud field

Effective Report Writing for Fraud Examiners Whether working with a client or as part of an internal investigation,

communicating your findings is an important part of the fraud examina-

tion process. A written report provides not only a record of the inves-

tigation’s results, but can build credibility for your work. Learn to write

an effective report during this 1-day ACFE seminar. This instructor-led

course will introduce you to the fundamentals of good report writing

and enable you to clearly and effectively communicate the results of

your investigation.

Register for this course and Bribery and Corruption (New York, pg. 29) and SAVE $100!

http://www.acfe.com/NY

http://www.acfe.com/RW

34 | LEARN MORE VISIT ACFE.com/FIF CALL (800) 245-3321 or +1 (512) 478-9000

Register for this course and Legal Elements of Fraud Examination (pg. 22) and SAVE $100!


Visit ACFE.com/FIF


CPE Credit16



PrerequisitesNone

You Will Learn How To:• Identify common fraud schemes

particular to financial institutions, including loan fraud and check fraud

• Implement Anti-Money Laundering (AML) and Know Your Customer (KYC) best practices

• Identify the warning signs of insider embezzlement

• Secure data to prevent data and identity theft

• Perform due diligence and prevention

• Establish fraud risk assessments and an anti-fraud framework






• Internal auditors, forensic accountants and bank examiners


SchedulePhiladelphia, PA | July 30-31, 2015DoubleTree by Hilton Philadelphia Center City Hotel Phone: (800) 222-8733 Room Rate*: $199 single/double Hotel Cut-Off Date: June 28, 2015 Early Registration Deadline†: June 29, 2015


Financial Institution FraudFinancial institutions have always been targets for criminals. But in this

age of technological advancements and increases in organized criminal

activity, financial institutions are finding it difficult to stay ahead of the

fraudsters. Add to this the significant regulations related to the industry

and it becomes clear that personnel must maintain constant vigilance in

order to detect and prevent fraud at banks and other financial institutions.

This 2-day, instructor-led course will address challenges and solutions

related to fraud and financial institutions, including cyberfrauds and priva-

cy issues. Relevant regulations, such as anti-money laundering laws and

practices, the Bank Secrecy Act, the USA PATRIOT Act and the Gramm-

Leach-Bliley Act, will be addressed along with related and applicable

anti-fraud solutions. Learn what controls can be implemented to secure

your data in order to minimize the threat of data and identity theft.

“This course is one of the most complete seminars I have attended! Great job.”

— Donaldo A. Laird, CFE Certified Forensic Auditor and Investigator

http://www.acfe.com/fif

http://www.acfe.com/fif

LEARN MORE VISIT ACFE.com/IOI CALL (800) 245-3321 or +1 (512) 478-9000 | 35

Register for this course and Profes-sional Interviewing Skills (pg. 23) and SAVE $200!

ScheduleLas Vegas, NV | August 26-27, 2015Green Valley Ranch Resort & Spa Hotel Phone: (866) 782-9487 Room Rate*: $100 single/double Hotel Cut-Off Date: July 24, 2015 Early Registration Deadline†: July 24, 2015


“Probably the most current, up-to-date information that I know of being presented on this subject matter.”

— J. F. Belichick, CFE


Visit ACFE.com/IOI


CPE Credit16

Field of StudyComputer Science


PrerequisitesNone

You Will Learn How To:• Conduct fraud examinations using

the Internet efficiently and legally

• Create advanced searches on popular search engines

• Search public record sources and commercial databases online

• Obtain information from foreign corporate records

• Mine social networking sites like Facebook and LinkedIn for data in your investigation

• Analyze the evidence you have found and close the investigation

Who Should Attend:• Experienced fraud examiners

seeking to complement their prac-tical experience with the knowl-edge of leading anti-fraud experts









Investigating on the InternetAre you using online resources in your internal and external investiga-

tions to your best advantage? Presented in non-technical terms, Investi-

gating on the Internet will teach you how to use the Internet to find and

follow leads and make your fraud examinations more effective.

With a better understanding of the information available online, you can

increase the efficiency and success of your fraud examinations. In this

seminar, you will learn how to locate evidence online, discuss methods

for researching foreign corporate records and examine various tech-

niques for optimizing online searches.

http://www.acfe.com/ioi

http://www.acfe.com/ioi

36 | LEARN MORE VISIT ACFE.com/MLS CALL (800) 245-3321 or +1 (512) 478-9000

ScheduleBoston, MA | October 26-27, 2015Hilton Boston Back Bay Hotel Phone: (800) HILTONS or +1 (617) 236-1100 Room Rate*: $299 single/double Hotel Cut-Off Date: September 25, 2015Early Registration Deadline†: September 25, 2015


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 investi-gation and recommend corrective measures



• Criminal investigators from local, state and federal agencies

• Forensic accountants and bank examiners






Visit ACFE.com/MLS


CPE Credit16



PrerequisitesNone

Money Laundering SchemesMoney laundering is a common element in many fraud, corruption and

terrorist-financing cases and has an economic impact on most business-

es and government entities. As technology’s accessibility and ease of

use increase, so does the number of ways a fraudster can conceal his

ill-gotten gains.

This seminar will teach you how to recognize both traditional and emerg-

ing methods of laundering assets, including new payment technologies.

You will also learn the tools and techniques you need to conduct a suc-

cessful money laundering investigation.

http://www.acfe.com/MLS

http://www.acfe.com/MLS

LEARN MORE VISIT ACFE.com/PS CALL (800) 245-3321 or +1 (512) 478-9000 | 37

ScheduleNashville, TN | July 15, 2015Radisson Nashville AirportHotel Phone: (800) 333-3333 or +1 (615) 889-9090Room Rate*: $139 single/doubleHotel Cut-Off Date: June 14, 2015

Washington, D.C. | November 4, 2015DoubleTree by Hilton Washington D.C. – Crystal CityHotel Phone: (800) 222-TREERoom Rate*: $177 singleHotel Cut-Off Date: October 3, 2015


You Will Learn How To:• Pique listeners’ interests when

delivering critical content and evidence

• Minimize stage fright

• Remain comfortable during pre-sentations, depositions and court room testimonies

• Connect with listeners in a way that builds your likeability and trustworthiness

• Signal your confidence through movement

• Use the sound of your voice to influence your listeners

Who Should Attend:• Anyone who speaks to influence,

educate, inspire, lead or move listeners to action. This workshop is for content experts who speak one-on-one, in conference rooms and court rooms, at seminars and workshops, in telephone conver-sations, during webinars, and at general sessions and leadership conferences


CPE Credit8



PrerequisitesNone

Presentation Skills for Fraud Examiners Communicating in a way that builds trust and confidence is a mandato-

ry skill for successful fraud examiners. Poorly designed or delivered presen-

tations can diminish the significance of your content and lose your listeners’

interest, but more importantly, it can impact your contribution to your organi-

zation, dull your appeal to new clients and degrade your credibility.

Develop the essential skills and best practices you need as a fraud exam-

iner to design, rehearse and deliver presentations. In this 1-day, instruc-

tor-led course, you will experience hands-on coaching and real-world

scenarios that will prepare you to give your best presentation.

Dr. Paul Homoly, a recognized expert in communication skills, will lead this

course. Dr. Homoly is a Certified Speaking Professional and has been coach-

ing professionals worldwide since 1978. As an attendee, you will receive a

copy of his book, Just Because You’re Leading... Doesn’t Mean They’ll Follow.

NEW COURSE!

Register for this course and Interview-ing Techniques for Auditors (pg. 21) or Protecting Against Data Breaches and Cyberfraud (pg. 38) and SAVE $100!

http://www.acfe.com/PS

38 | LEARN MORE VISIT ACFE.com/PADB CALL (800) 245-3321 or +1 (512) 478-9000

ScheduleWashington, D.C. | November 5-6, 2015DoubleTree by Hilton Washington D.C. – Crystal CityHotel Phone: (800) 222-TREERoom Rate*: $177 singleHotel Cut-Off Date: October 3, 2015Early Registration Deadline†: October 5, 2015



Visit ACFE.com/PADB


CPE Credit16



PrerequisitesNone

You Will Learn How To:• Describe the ways data can be

stolen by employees and informa-tion thieves

• Enact data security measures and be prepared in the event of a data breach

• Contend with data theft maneu-vers such as social engineering, hacking and espionage

• Identify various sources of data loss, both internal and external

• Recognize the impacts of converg-ing trends such as cloud comput-ing and BYOD

• Evaluate legal and regulatory con-cerns related to data security

Who Should Attend:• Governance, risk management and

compliance officers

• Corporate managers







Protecting Against Data Breaches and Cyberfraud Losing data to fraud can be more costly than the loss of cash or other

assets. To ensure data security, safeguard intellectual property and pro-

tect against cyberfraud, fraud examiners must stay informed of rapidly

advancing technologies, emerging business trends and the methods

employed by increasingly sophisticated information thieves.

This 2-day, instructor-led course will clarify these issues while guiding you

through the crucial strategies needed to mitigate the threat of malicious

data theft and minimize the risk of inadvertent data loss. You will also

learn useful steps for the creation of data security policies and related

internal controls.

NEW COURSE!

Register for this course and Presentation Skills for Fraud Examiners (Washington, D.C., pg. 37) and SAVE $100!

http://www.acfe.com/PADB

http://www.acfe.com/PADB

LEARN MORE VISIT ACFE.com/TRFL CALL (800) 245-3321 or +1 (512) 478-9000 | 39

ScheduleLas Vegas, NV | December 8-9, 2015MGM Grand HotelHotel Phone: (877) 880-0880Room Rate*: $67 single Hotel Cut-Off Date: November 6, 2015Early Registration Deadline: November 6, 2015




Visit ACFE.com/TRFL

You Will Learn How To:• Play an important role in recovery

as a fraud examiner

• Structure an asset recovery examination

• Leverage online resources and social media sites to find people and assets

• Use financial records and data analytics to locate hidden assets

• Comply with legal aspects and considerations faced in this line of work

• Recover fraud losses from third parties

• Locate and seize assets internationally

Who Should Attend:• Asset recovery specialists








• Individuals considering starting a practice focused on fraud deter-rence and detection



CPE Credit16



PrerequisitesNone

Tracing and Recovering Fraud LossesA conviction or civil judgment in a fraud case is a victory, but where

does it leave the victim? Recovering fraud losses is critical to resolving

the examination — and it is often complex due to fraud’s inherently

clandestine nature. Fraud examiners must be prepared to deal with the

strategic, organizational, investigative and legal challenges of tracing and

recovering the hidden proceeds of fraud.

From tax filings to Facebook, there is a wealth of tools that you can use

to trace illicit funds and recover hidden assets. This 2-day ACFE training

course provides an overview of the resources, legal considerations and

techniques to prepare for and conduct an asset recovery examination.

Register for this course and Detecting Fraud Through Vendor Audits (pg. 25) and SAVE $100!

http://www.acfe.com/TRFL

http://www.acfe.com/TRFL

40 | LEARN MORE VISIT ACFE.com/Calendar CALL (800) 245-3321 or +1 (512) 478-9000

Fraud Risk ManagementWith organizations losing an estimated five

percent of their annual revenues to fraud,

the need for a strong anti-fraud stance and

proactive, comprehensive approach to com-

bating fraud is clear. This course will explain

how to integrate anti-fraud initiatives in to

your risk management programs to identify,

assess and manage fraud risks from all

sources.

Financial Statement FraudThe complexity of financial statement fraud

has received considerable attention over

the past few years and will continue to

cause concern. This 2-day, instructor-led

course discusses your fraud-related respon-

sibilities and provides you with practical

techniques to detect financial statement

manipulation.

Advanced Interviewing Techniques WorkshopThe ability to strategically plan and execute

effective interviews is a key attribute for

every successful fraud examiner. Take your

fraud interviewing skills to the next level

with hands-on instruction from experts in

the field.

Building Your Fraud Examination PracticeThis 1-day, instructor-led course will teach

you the types of fraud examination services

in demand and provide practical advice on

how to market your services to those who

need them most. Find your niche in the

anti-fraud profession.

Fraud PreventionDiscover what you can do to protect your

company from fraud. Learn about manage-

ment’s responsibilities for preventing fraud

and effective internal controls to aid in this

effort. This course will take you further into

leading techniques to manage the risk of

fraud and cut its ongoing cost for all types

of entities.

Health Care FraudThis course is designed for anti-fraud and

audit professionals who work in the payer,

provider, vendor and employer benefit areas

or advise clients who operate within the

health care continuum. Get the targeted

training you need to keep up with the latest

fraud schemes and related laws affecting

this profession.

How to TestifyEstablish yourself as a consummate court-

room professional. In this course you will

learn how to testify effectively on direct

and cross-examination, basic courtroom

procedures, and most important, tricks for

surviving on the witness stand.

Investigating Conflicts of InterestConflicts of interest can present significant

fraud risks for corporations, government

agencies, fiduciaries, customers and sup-

pliers. In this class, gain an understanding

of how and why conflicts arise and how

to spot the warning signs of a conflict of

interest. You will leave with an understand-

ing of issues specific to these types of

engagements.

Mortgage FraudLearn to testify the warning signs of mort-

gage fraud and the practical approaches

to preventing, detecting and investigating

such schemes. Don’t miss this opportunity

to get the best training to fight this growing

threat to business and the economy.

Additional Events

CPE CREDIT: 16COURSE LEVEL: INTERMEDIATE

CPE CREDIT: 16COURSE LEVEL: OVERVIEW

CPE CREDIT: 16COURSE LEVEL: ADVANCED


CPE CREDIT: 8COURSE LEVEL: BASIC





These courses are part of the ACFE anti-fraud curriculum. They are not currently on the schedule, but will be offered

again in the future. Please visit ACFE.com/Calendar for updated information on scheduled courses.

http://www.acfe.com/events-calendar.aspx

LEARN MORE VISIT ACFE.com/Webinars CALL (800) 245-3321 or +1 (512) 478-9000 | 41

ACFE WebinarsACFE Webinars help you stay on the leading edge of the fight against

fraud by providing training and professional development on relevant,

timely topics.

Anti-Fraud CPE WebinarsEarn CPE wherever you have Internet access, without worrying about travel or shipping

hassles. ACFE Webinars are focused on providing you with actionable insights you can

begin using in your work immediately.

UPCOMING WEBINAR:The ABCs of Bankruptcy FraudSpeaker: Daniel Seligman

More than 900,000 consumers (e.g., individuals or couples) filed bankruptcy last year. So did about 27,000 businesses.

Although the vast majority of bankruptcy filings are submitted by consumers or businesses who have few assets and

who do not seek to manipulate the system, the process is subject to abuse. This webinar will examine the bankruptcy system and its ac-

tors (e.g., trustees, lawyers, accountants). We will look at different types of bankruptcy fraud and offer specific suggestions for detecting

fraudulent transactions.

Can’t be online when an ACFE Webinar is scheduled? No problem — simply register for the archived version and attend at your own

convenience. You can also select from a wide variety of past webinars, including topics such as:

• Fraud-Related Interviewing

• Why Good People Do Bad Things: The Psychology of Workplace Deviance

• Using Tax Returns in Fraud Examinations

• Why Audits Fail to Find Fraud

• Fraud in Capital Projects and the Construction Process

Free Career Webinars: An Exclusive Benefit for ACFE Members*Build a successful career and job search strategy with webinars that deliver top career authors and experts right to your computer. These

hour-long sessions occur throughout the year on the first Wednesday of the month.

UPCOMING WEBINAR:Use Your Strengths to Create a Rewarding Career

You deserve to be happy. You deserve to love to get up and go to work — EVERY DAY! Best-selling author, Tom

Rath, has used the extensive, global research of the Gallup organization to identify simple techniques you can

instantly adopt that will move your career toward the things at which you are destined to be great, and those that

will make you happiest.

*Free career webinars do not offer CPE credit.

For the most current information on upcoming CPE webinars, plus access to the wide selection of archived webinars, please visit webinars.ACFE.com.

CPE CREDIT: 2JULY 30, 20152:00 P.M. EST

JULY 1, 20158:00 P.M. EST

Register online for an upcoming webinar or view archived webinars at

WEBINARS.ACFE.COM

Learn more or register for a free career webinar at

ACFE.COM/CAREERWEBINAR

http://www.acfe.com/webinarlist.aspx/


http://www.acfe.com/careerwebinar/


Benefits of On-Site Training• Productive — Increase your team’s ability to detect and prevent fraud with knowledge

and solutions that can be applied immediately. ACFE On-Site Training uses the ACFE course materials that have helped the ACFE become the world’s leading provider of anti-fraud education.

• Convenient — On-Site Training is conducted at a time that works with your team’s schedule. And since it takes place at your location, you save travel time.

• Cost-Effective — Hosting an ACFE On-Site Training session costs less than sending a group of people to an off-site training event.

• Dynamic — During the course, your team will experience an interactive learning environment where their specific concerns and questions will be addressed in a positive atmosphere. And there are no distractions from questions that have no rele-vance for your business — all discussions are focused on your specific needs and concerns.

• Motivating — The shared learning experience provides a valuable opportunity for team building and increasing staff motiva-tion and morale.

• NASBA Compliant — ACFE On-Site Training Courses are NASBA compliant to meet the continuing professional education needs of your staff.

ACFE On-Site Training TopicsChoose topics from the ACFE’s comprehensive anti-fraud curriculum that most directly address the training needs of your staff. Our

Core courses provide a solid foundation in fraud prevention, detection and deterrence, and are recommended for all anti-fraud pro-

fessionals. Advanced and Specialized courses provide more in-depth knowledge to help develop expertise in focused areas. We will

be happy to help you determine, based on the experience of your team and your specific training needs, the best training options.

Learn MoreFor more information about how ACFE On-Site Training can provide a convenient, cost-effective way to make your team more skilled at fighting fraud, contact us today.

ACFE.com/[email protected]: (800) 245-3321Phone: +1 (512) 478-9000

ACFE On-Site Training ACFE On-Site Training is a cost-effective way to meet the professional

development needs of your staff. Instead of booking flights, hotels and

rental cars, have one or more of our industry-leading faculty members

come to your location, at a time that’s convenient for you and your team.

The instructor(s) will bring years of experience on the front lines of the fight

against fraud and the ACFE course materials that have helped make the

CFE the “gold standard” in the anti-fraud profession.

Fraud Examination Core Courses

• Auditing for Internal Fraud

• Conducting Internal Investigations

• Fraud Prevention

• Fraud Risk Management

• Using Data Analytics to Detect Fraud

Fraud Examination Advanced and Specialized Courses

• Bribery and Corruption

• Contract and Procurement Fraud

• Controlling the Risk of Asset Misappropriation

• Detecting Fraud Through Vendor Audits

• Financial Statement Fraud

• Uncovering Fraud with Financial and Ratio Analysis

CFE Exam Review Course

Do you have a group of people who need the fraud-fighting

knowledge and skills represented by the CFE credential? The

CFE Exam Review Course can help your team master the con-

cepts tested on the CFE Exam.

The CFE Exam Review Course is now available as an On-Site

Training Course. Your team will benefit from the comprehensive

review and instructor-led discussions, as well as added motiva-

tion from attending class with colleagues.

CERTIFIED FRAUDEXAMINER

42 | LEARN MORE VISIT ACFE.com/OnSiteTraining CALL (800) 245-3321 or +1 (512) 478-9000

http://www.acfe.com/onsitetraining/

http://www.acfe.com/onsitetraining/

Jenny Brawley, CFE Mortgage Fraud Investigations Associate Director, Freddie Mac

Allen F. Brown, CFE, CPA Former Assistant Legislative Auditor

Rebecca S. Busch, RN, CFECEO and President, Medical Business Associates, Inc.

Jim Butterworth, CFE Executive Director of Services, ManTech

J. Aaron Christopher, CFE, CPAVice President and CFO,John F. Kennedy University

J. Steven Clark, J.D.Attorney at Law, President andCEO, Fayetteville Chamber ofCommerce

Tiffany Couch, CFE, CPA, CFF Principal, Acuity Forensics

Bruce Dorris, J.D., CFE, CPA, CVA Vice President and Program Director, Association of Certified Fraud Examiners

Eric Feldman, CFE, CIG Managing Director for Corporate Ethics and Compliance Programs, Affiliated Monitors, Inc.

John Gill, J.D., CFE Vice President – Education, Association of Certified Fraud Examiners

Cynthia Hetherington, CFE President, Hetherington Group

Hugo A. Holland, Jr., J.D., CFE Prosecutor, State of Louisiana

Ryan C. Hubbs, CFE, CIA, CCEP, PHR, CCSA Sr. Manager, Fraud Investigation & Dispute Services Ernst & Young LLP

Andrew H. Kautz, CFE Manager, Special Investiga-tions Unit, Great-West Life Assurance Company

Bethmara Kessler, CFE, CISA Chief Audit Executive Campbell Soup Company

Jean-François Legault, CFE, CISSP, CISA, CISM Vice President, Assistant Director of High Tech Investigation, JPMorgan Chase

Walter W. Manning, CFE President, Investigations MD

Tamara May, CFE, CPC-P, PMP President, T.R. Turner & Associates Inc.

Janet McHard, CFE, CPA, MAFF, CFF President, McHard Accounting Consulting, LLC

Evy Poumpouras, CFE Consultant, Former U.S. Secret Service

Don Rabon, CFE President, Successful Interviewing Techniques

James D. Ratley, CFE President and CEO, Association of Certified Fraud Examiners

Phillip Rodokanakis, CFE, EDM, EnCE, ACE, DFCP Managing Director, U.S. Data Forensics, LLC

Christopher Rosetti, CFE, CPA Partner, BST Advisors, LLC

Alton Sizemore Jr., CFE, CPA President, Alton Sizemore and Associates

Ralph Q. Summerford, CFE, CPA/ABV, CIRA President, Forensic Strategic Solutions, Inc.

E. Michael Thomas, CFE,CBA, CIA, CPA, CRPPartner,Crowe Horwath, LLP

Jonathan E. Turner, CFE, CII Senior Director, Corporate Compliance, Wright Medical Technology

Gerard M. Zack, CFE, CPA, CIA, ACFE Fellow Managing Director – Global Forensics, BDO Consulting

ACFE FacultyACFE faculty members are leading experts in various aspects of de-

tecting, preventing and deterring fraud. They combine years of practical,

professional experience with exceptional speaking and presentation skills.

Although they come from diverse backgrounds, they all share a common

commitment to giving you knowledge, strategies and techniques you can

begin applying immediately to become more effective at fighting fraud. For detailed bios of ACFE faculty, visit ACFE.com/Faculty.

Course leaders subject to change. Visit ACFE.com/Faculty for updated information.

LEARN MORE VISIT ACFE.com/Faculty CALL (800) 245-3321 or +1 (512) 478-9000 | 43

http://www.acfe.com/faculty/



44 | ORDER NOW VISIT ACFE.com/SelfStudy CALL (800) 245-3321 or +1 (512) 478-9000

I thought this was one of the very best courses I’ve ever taken; excel-lent information.”

Janet F. Armstrong, CFESenior Audit Manager,CDPA, PC

CPE Credit: 16Course Level: IntermediatePrerequisite: Basic knowledge of financial transactions and accounting systemsField of Study: Auditing

PDF/Workbook Self-Study Course:$159 Members / $179 Non-Members

Also of InterestIt is very thorough. It covered many aspects of internal control from different perspectives.”

Theodore C. Cooke, CFE, CBM, CGFMAssistant General Manager,Finance and Information Technology,Central Arizona Project

Fraud-Related Internal ControlsMuch of occupational fraud and abuse can be prevented by imple-

menting key internal controls. Additionally, fraud-related internal

controls are a key component of compliance with regulatory and

legislative requirements. This self-study course is perfect for anyone

who needs to know the details of a strong fraud deterrence initiative.

You Will Learn How To:

• Identify various types of preventive, detective and correctivecontrols and determine their impact on an organization’sinternal control environment

• Analyze the structure of the COSO Internal Control Frameworkand interpret its various elements

• Identify the various types of computer-based general andapplication controls, and determine how they can be appliedto prevent and detect fraud

• Recognize fraud schemes related to assets, disbursements,check tampering, corruption and financial statements, anddetermine which internal controls can be used to prevent anddetect each scheme

Detecting Fraud in OrganizationsBooks and ManualsSee page 53

BOOKS AND MANUALS

NEW! Evaluating and Testing Anti-Fraud ControlsSelf-Study CourseSee page 45

ONLINE SELF-STUDY

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http://www.acfe.com/selfstudy

WORKBOOK CD DVD (NO CPE CREDIT) ONLINE DOWNLOAD ORDER NOW VISIT ACFE.com/SelfStudy | 45

NEW!

CPE Credit: 3

CPE Credit: 3

Evaluating and Testing Anti- Fraud ControlsCourse Level: IntermediatePrerequisite: Fundamental knowledge of audit procedures

This course reviews the types of controls, the control environ-

ment and the limitations inherent to controls. It also discusses

the use of risk-based concepts and processes to evaluate

controls. Finally, the course explores common fraud schemes

and the preventive controls used to mitigate them.


• Explain how evaluating and testing anti-fraud controls contribute to an effective control environment

• Assess components of anti-fraud controls

• Recognize techniques used to evaluate and test anti- fraud controls

• Identify and communicate internal control deficiencies

$89 Members / $109 Non-Members

Fraud Risk AssessmentCourse Level: IntermediatePrerequisite: Familiarity with common fraud schemes and risks

This course provides an overview of fraud risk, explores the

risk assessment process and provides you with a framework

for conducting and reporting your own fraud risk assessment.


CPE Credit: 4

Internal Controls for Fraud PreventionCourse Level: Basic | Prerequisite: None

Internal controls form a complex system that involves the

collaboration of the board of directors, the audit committee,

internal and external auditors, risk management personnel, in-

vestigators, operations personnel and others. This online self-

study course explores preventive and essential components

of internal control, inherent limitations of internal controls and

much more.


CPE Credit: 4

Working with Whistleblowers: Developing Your Program and Managing Claims Course Level: Overview | Prerequisite: None

Working with Whistleblowers examines the multiple roles

you might play in whistleblower cases related to fraud. In this

course you will discover the roles a fraud examiner plays in

whistleblowing, best practices for developing or improving

whistleblower programs, important fraud-related whistleblower

protections, steps for auditing whistleblower programs and

much more.


• Evaluate the elements necessary for an effective whis-tleblower program

• Recognize the legal protections that might apply during a fraud examination

• Assess the precautions necessary for organizations to mitigate and avoid retaliation claims

• Evaluate the best strategy for developing useful informa-tion from whistleblowers

• Identify the options and risks that a potential whistleblower should consider


STAFF PICK

= This course fulfills the annual ethics CPE requirement for CFEs.



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A comprehensive and broad range of relevant information is covered.”

Richard Barbash, CFE, CMAVice PresidentLeon M. Reimer & Co., P.C.

The resources, law and regulations were covered in an appropriate level of depth — but also well-structured and presented so as to make them accessible.”

Damian Batt, ACA, CIADirector of Internal AuditManagement Sciences for Health


CPE Credit: 16Course Level: IntermediatePrerequisite: Understanding of basic fraud examination techniquesField of Study: Specialized knowledge and applications


Also of Interest

Conducting Internal Investigations If a serious fraud allegation were made against someone in your

organization, would you be ready to investigate and discover the

truth? Be prepared with Conducting Internal Investigations. This self-

study CPE course presents a complete guide to setting and achiev-

ing investigation goals, gathering evidence, interviewing witnesses,

preparing reports and discharging employees who commit fraud.

Learn how to avoid the legal landmines that make internal investiga-

tions so hazardous.


• Organize and plan your investigation

• Explain fraud examination methodology

• Define documentary and electronic evidence

• Recognize an employee’s legal rights in an investigation

• Conduct a successful admission-seeking interview

• Compose the investigation report

Report Writing ManualBooks and ManualsSee page 52

BOOKS AND MANUALS

Investigator and Fraud Fighter GuidebookBooks and ManualsSee page 53

BOOKS AND MANUALS


ORDER NOW VISIT ACFE.com/SelfStudy | 47WORKBOOK CD DVD (NO CPE CREDIT) ONLINE DOWNLOAD

CPE Credit: 4

CPE Credit: 3

Planning and Preparing for a Successful Fraud ExaminationCourse Level: Basic | Prerequisite: None

This course explores the first steps that you should take

when an allegation of fraud is brought forward. From devel-

oping a response plan to building your fraud examination

team and conducting interviews, this course will help you to

respond quickly, efficiently and effectively when an allega-

tion of fraud is received.


Using Benford’s Law to Detect FraudCourse Level: IntermediatePrerequisite: Understanding of basic accounting and auditing concepts

A mathematical theory conceived more than 70 years ago has aid-ed numerous anti-fraud professionals in solving embezzlement, insurance claims and money laundering cases. This self-study course will teach you the history behind Benford’s Law and how to apply it while undertaking a fraud audit or fraud examination.


• Identify investigative and audit sampling methods that benefit from application of Benford’s Law

• Recognize the theory behind Benford’s Law

• Examine the types of data sets to which Benford’s Law applies


CPE Credit: 2

Textual AnalyticsCourse Level: IntermediatePrerequisite: Fundamental knowledge of data analysis procedures

Textual analytics is used to extract information from unstructured text data, such as email communications or social media content, which can provide insight into potential fraud. This course ex-plores the use of textual analytics to assess fraud risk and how to analyze text in emails and social media. The course also includes a discussion on using components of The Fraud Triangle to cre-ate pre-defined keyword lists aimed at detecting fraud.


• Apply textual analysis to the prevention and detection of fraud

• Identify textual analytic techniques used to detect fraud

• Determine the benefits and challenges associated with using textual analytics


CPE Credit: 8

Analyzing Bank RecordsCourse Level: Basic | Prerequisite: None

This course explores the components you need for a bank record analysis, how to interpret these records, detection methods used to uncover illegal activity, and the formats used to present these activities in graphics and writing. After reviewing the concepts, apply what you’ve learned to complete a case study using bank record files.




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This course covered an extensive amount of information on not only U.S. policies but international laws and policies as well.”

Angela Varner, CFE

Making Crime Pay is precise, fo-cusing on the subject of recovery of ill-gotten wealth, as well as how this wealth is hidden.”

David Bulafu Alinaffe, CFE, FCCAFinance and Administration Manager,World Vision International

CPE Credit: 20Course Level: OverviewPrerequisite: NoneField of Study: Specialized knowledge and applications


Also of Interest

Making Crime Pay: How to Locate Hidden AssetsEvery anti-fraud professional needs the tools to pursue an investi-

gation that involves a search for concealed assets. This self-study

course will give you insight on how to locate hidden assets and how

to identify and trace hidden payments and sources of income. Hear

from fraudsters about how to hide assets and from anti-fraud experts

on how to find them. This course is recommended for fraud examin-

ers, internal and external auditors, attorneys, prosecutors, investiga-

tors and bankruptcy professionals.


• Identify assets using direct and indirect methods

• Find sources of information and common hiding places

• Explain money laundering and offshore havens

• Apply various methods to recover ill-gotten gains and examine types of forfeiture cases

Beyond the NumbersSelf-Study CourseSee page 51

WORKBOOK

Analyzing Bank RecordsSelf-Study Course See page 47

WORKBOOK




CPE Credit: 12

CPE Credit: 4

Investigating Money LaunderingCourse Level: OverviewPrerequisite: Understanding of money laundering and basic fraud examination techniques

This course explores the money laundering process, review-

ing the methods used to launder funds, discussing laws and

regulations used to combat money laundering and explain-

ing techniques used to investigate it.


Recovering the Proceeds of FraudCourse Level: IntermediatePrerequisite: Understanding of basic fraud examination techniques

Recovering damages from a fraud case can be complicated. This self-study course will help you enhance your ability to recover ill-gotten gains by covering the legal elements of fraud, actual and punitive damages and evidence required to document losses.


CPE Credit: 8

Financial Institution FraudCourse Level: Overview | Prerequisite: None

This course examines fraud schemes threatening financial institutions and what you can do to detect and prevent them. The key schemes covered include counterfeit check activity, new account fraud, forged instruments, identity theft and kiting. This course also walks you through the process of developing and reporting your case to law enforcement.


• Examine and address new account fraud including red flags, prevention and detection techniques

• Identify various forgery techniques and prevention measures

• Recognize common methods of identity theft and victimization fraud

• Examine law enforcement liaison, networking and report writing

• Analyze suspicious activity reports


CPE Credit: 20

Introduction to Fraud ExaminationCourse Level: Basic | Prerequisite: None

This course covers the basics of fraud examination by focus-ing on the major areas including criminology and ethics, legal elements of fraud, fraudulent financial transactions and fraud investigation. Introduction to Fraud Examination is the perfect introductory course for someone new to or unfamiliar with the anti-fraud profession, and provides a comprehensive review for experts in the field.



CPE Credit: 4

CPE Credit: 18

Data Analysis Techniques for Fraud ExaminersCourse Level: Overview | Prerequisite: None

This course will introduce you to the basics of using data analysis to uncover fraud. You will work through several interactive exam-ples to illustrate simple analysis techniques. With these exam-ples, you will learn how to perform a variety of tests and interpret the results to identify common red flags of fraud.


• Assess the four phases of the data analysis process and why it is important to have a formal process

• Identify common red flags that appear in fraudulent data

• Select the appropriate data analysis tools for a particular investigation

• Identify fundamental data analysis techniques that can be applied to almost any investigation

• Determine which data analysis techniques to use de-pending on the type of fraud scheme under investigation


Fundamentals of Computer and Internet FraudCourse Level: Overview| Prerequisite: None

This course examines how a computer can be used as a tool in fraud,

including Internet fraud and e-commerce. It also explores the legal

elements of computer fraud, security auditing, testing and more.


• Examine the ways employees use technology to commit occupational fraud schemes

• Recognize the various ways to commit fraud by manipu-lating data

• Determine the way in which unauthorized access to computer systems can be accomplished

• Identify the key elements of an effective computer secu-rity system

• Identify appropriate procedures for collecting and han-dling digital evidence


CPE Credit: 20

Investigating by ComputerCourse Level: Basic | Prerequisite: None

This course provides an overview of how you can use your com-puter in your investigations, including the Internet, data analysis and public records. It also includes practical exercises, website links and software demos.


• Employ advanced search features of Google and Bing search engines

• Identify nontraditional methods for finding information on the Internet, including social networking sites like Facebook and LinkedIn

• Determine how to find foreign corporate records online

• Identify the legal issues affecting computer investigations

• Conduct the collection of digital evidence and electronic evidence discovery

• Recognize the numerous ways to investigate with the Internet using websites, emails, newsgroups, chat rooms and screen names

• Identify when the use of public records is helpful during an investigation

• Compare different means to access information through computer databases and data analysis tools

• Identify effective methods to retrieve information from a

target computer



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ACFE Bookstore Staff Pick: Working with Whistleblowers The ACFE Bookstore offers hundreds of resourc-

es including books and manuals, self-study CPE

courses, the CFE Exam Prep Course, merchan-

dise and more. In this interview, ACFE Associate

General Counsel, Jacob Parks, J.D., CFE, offers his

suggestion on one must-have ACFE resource to

help you in your fight against fraud.

What is your professional background and current role at the ACFE?I am the Associate General Counsel for the ACFE, handling day-to-day

legal issues for the organization. Previously, I worked in the ACFE’s

Research Department, developing content for our courses and train-

ing materials. I also conduct live training for anti-fraud professionals.

What ACFE bookstore product would you recommend as a benefi-cial resource to CFEs?Our online self-study, entitled Working

with Whistleblowers.

Why would CFEs be interested in this product?Whether CFEs conduct fraud examinations or are involved in fraud

prevention at organizations, there are several whistleblowing issues

that they need to be aware of. Whistleblowers are a valuable resource

for investigations, but there are also legal protections for them that

are expanding on the global level. The modern CFE needs to know

how to provide recommendations to help their clients and organi-

zations generate valuable leads in fraud investigations, while also

conducting investigations that will avoid claims of unlawful retaliation.

How is the information in this product useful for CFEs in their professional roles?The data in the ACFE’s Report to the Nations shows that reporting

mechanisms are critical for detecting fraud and mitigating losses.

Organizations with hotlines detected fraud through tips more than

half the time, while organizations without them only detected fraud

through tips a third of the time. The upshot is that when fraud isn’t

being discovered through reporting mechanisms, it is more likely to

be discovered by accident or by notification from law enforcement

— which substantially increases fraud losses, according to our data.

I often hear from our membership that their clients and organizations

either do not have reporting mechanisms in place for misconduct

or that their reporting mechanisms are rarely used. These problems

can be due to an ineffective whistleblower program. Working with

Whistleblowers provides the elements of such programs so that

anti-fraud professionals can recommend ways to detect and prevent

misconduct. It also will keep fraud examiners and their organiza-

tions from violating whistleblowers’ rights during investigations.

SEE PAGE 45

STAFF PICK

CPE Credit: 10

Beyond the Numbers: Profes-sional Interviewing TechniquesCourse Level: Basic | Prerequisite: None

In this course you will explore the psychology of the interview

process and learn effective strategies for conducting inter-

views. In the accompanying online video presentation, Scott

Barefoot, CFE, conducts three interviews in which he deftly

handles challenging and sensitive situations. The workbook

reinforces interview concepts and gives practical insights on

how to improve a variety of interview skills.


• Analyze the psychology of the interview process

• Determine the best approach to organize interviews

• Identify interview techniques tailored for specific situations

• Categorize various interview questions and know when to do so

• Recognize legal pitfalls encountered during interviews


CPE Credit: 2

Report Writing and Signed StatementsCourse Level: Basic | Prerequisite: None

Ensure that the results of your next fraud examination are

not lost in the report. Report Writing and Signed Statements

provides a thorough review of the report writing process

including expert tips and a downloadable sample report you

can use on your next examination.


• Determine the purpose of the fraud examination report

• Recognize the standard report format

• Identify methods for taking signed statements

• Analyze the target audience



52 | ORDER NOW VISIT ACFE.com/Shop CALL (800) 245-3321 or +1 (512) 478-9000

Book

s and

Man

uals

2015 Fraud Examiners Manual, U.S. EditionThe Fraud Examiners Manual is the global standard for the anti-fraud

profession. Because no other work provides such a comprehensive

guide, every fraud fighter should keep a copy in their library.

The Fraud Examiners Manual:

• Examines hundreds of fraud schemes

• Reviews legal principles involved in prosecuting fraudsters through both the criminal and civil systems

• Provides the tools and techniques necessary to gather information and evidence when conducting a fraud examination

• Explores why people commit fraud and what can be done to prevent it

• Contains a sample fraud examination report, fraud examination checklist, and sample engagement and opinion letters

CD-ROM or Download: $79 Members / $159 Non-Members

Printed: $159 Members / $249 Non-Members

Printed/CD Set: $179 Members / $299 Non-Members

NEW!

Fraud Fighter: My Fables and FoiblesBy Dr. Joseph T. Wells, CFE, CPA | Hardcover, 289 pages

From his childhood in rural Oklahoma to his service in the U.S. Navy, a brief stint in public

accounting, followed by a career in the FBI and founding the world’s largest anti-fraud organi-

zation, Dr. Wells’ colorful life experiences were preparation for his rise to become one of the

globe’s most revered anti-fraud experts.


Report Writing ManualBy the ACFE Research Team | Paperback, 162 pages

The Report Writing Manual provides simple, informative explanations detailing the elements

that a fraud examination report should include and how to express the results of your investi-

gation in an eloquent and succinct manner.


Frankensteins of FraudBy Dr. Joseph T. Wells, CFE, CPA | Hardcover, 386 Pages

In Frankensteins of Fraud, Joseph T. Wells tells the stories of the 20th Century’s greatest fraud-

sters with lively, engaging prose. You will not only discover the facts behind these schemes,

you will encounter the criminal mind at work, matching wits with “Crazy Eddie” Antar, Charles

Ponzi, and Michael Milken.


www.acfe.com/shop

ORDER NOW VISIT ACFE.com/Shop | 53WORKBOOK CD DVD (NO CPE CREDIT) ONLINE DOWNLOAD

Investigator and Fraud Fighter GuidebookBy Charles E. Piper, CFEHardcover, 313 pages


Detecting Fraud in Organizations: Techniques, Tools and ResourcesBy Joseph R. Petrucelli, CFE Hardcover, 384 pages


Spam NationBy Brian Krebs Hardcover, 252 pages


Using Analytics to Detect Possible Fraud: Tools and TechniquesBy Pamela S. Mantone, CFE, CPAHardcover, 340 pages


Future CrimesBy Marc GoodmanHardcover, 464 pages


The Board of Directors and Audit Committee Guide to Fiduciary ResponsibilitiesBy Sheila Moran, CFE, CPA, and Ronald Kral, CPA, CMAHardcover, 203 pages


The Guide to Online Due Diligence InvestigationsBy Cynthia Hetherington, CFE

Paperback, 336 Pages


Getting the Truth By Joe Koenig, CFE | Paperback, 208 pages

Getting the Truth shows you how to identify deception and discover the real mes-

sage in your interviews. Using real-life examples, you will gain the skills and insights

needed to uncover the truth.


NEW!

NEW!

NEW! NEW!NEW!

www.acfe.com/shop

54 | ORDER NOW VISIT ACFE.com/Shop CALL (800) 245-3321 or +1 (512) 478-9000

Merch

andis

e

ACFE Executive Pen The ACFE Executive Pen features the ACFE logo laser

etched into a Parker IM Rollerball. Featuring intricate

grooved details and a black rollerball ink cartridge, the

ACFE Executive Pen has style that delights both the

eye and the hand.

Available in Black, White, Silver and Gray


ACFE Leather Gift SetThe ACFE Leather Gift Set includes a leather messenger

bag and iPad case, both made from full-grain, pull-up

cowhide and 18 oz. washed brown cotton canvas. The

set is packaged in a rustic tin, making it a perfect gift

for you or your favorite fraud examiner.


Laptop BackpackTraveling with your laptop has never been easier. The

Laptop Backpack has plenty of room to haul all your

gear to your next fraud examination. The backpack also

features a laptop-only section that unfolds to lay flat on

the X-ray belt for additional convenience when moving

through security.


Business Card HolderDisplay your business card at home or in the office with

this basswood business card holder featuring a ¾-inch die-

struck nickel, silver ACFE Seal.


Laptop Computer BagFeaturing a checkpoint-friendly design, this versatile laptop bag folds flat on the X-ray belt to increase your speed, convenience and security. The back zippered compartment holds up to a 17” laptop and has a zippered pocket for files or cords. The main compartment includes file dividers and includes an assortment of pockets, as well as pen loops for additional organization. The front zippered pocket holds a remov-able TechTrap organizer and includes a media pocket and earbud port.


www.acfe.com/shop

MORE LEARNINGMORE SAVINGS

Earn additional CPE credit and save on training costs by attending an ACFE combo event. These events offer two courses back-to-back in one location, allowing you

the opportunity to get the latest anti-fraud education on two topics.

Register for a combo course and save up to $200 on registration fees. Plus, register by the course’s

early registration date to save an additional $95! See individual event pages for full details.

Upcoming Combo Events:

July 15-17 | Nashville, TN NEW! Presentation Skills for Fraud ExaminersInterviewing Techniques for AuditorsACFE.com/ComboNashville

July 29-31 | Philadelphia, PA Legal Elements of Fraud ExaminationFinancial Institution FraudACFE.com/ComboPhil

August 3-5 | New York, NYEffective Report Writing for Fraud ExaminersBribery and CorruptionACFE.com/ComboNY

August 24-27 | Las Vegas, NVProfessional Interviewing SkillsInvestigating on the InternetACFE.com/ComboLasVegas

REGISTER TODAY!

October 14-16 | Dallas, TXFraud-Related ComplianceUsing Data Analytics to Detect FraudACFE.com/ComboDallas

November 4-6 | Washington, D.C.Presentation Skills for Fraud ExaminersProtecting Against Data Breaches and CyberfraudACFE.com/ComboDC

NEWCOURSES

ACFE.com/Training

TRAINING EVENTS

http://www.acfe.com/training-events.aspx

CHANGE SERVICE REQUESTED

GLOBAL HEADQUARTERS • THE GREGOR BUILDING716 West Ave • Austin, TX 78701-2727 • USA

Earn your CFE credential in 2015

2015 CFE Exam Prep Course® U.S. Edition The CFE Exam Prep Course includes helpful study tools to prepare you to pass the CFE Exam:

• Review important concepts covered on the CFE Exam with 1,500 study questions

• Simulate the CFE Exam environment with timed practice exams

• Read more about topics on which you need additional review with the included PDF version of the Fraud Examiners Manual

• Stay on track to earning your CFE credential by mea-suring your progress towards your target dates for certification and using helpful checklists within the Prep Course

Visit ACFE.com/Prep2015 to learn more

http://www.acfe.com/Prep2015/

Documents

CFE Exam Review Course, PG. 8 and Ratio Analysis, PG. 28 ... · PHISHING Education: Your first line of defense against by Robert Holtfreter CYBERCRIME ANTI-FRAUD Resource Guide THIRD