2015 ACFE Canadian

FRAUD CONFERENCE

August 30-September 2, 2015  |  Ottawa, ON

Conference Schedule

1:00-5:00 p.m.
1:00-5:00 p.m.

Bethmara Kessler, CFE, CISA

Corporate Audit, Campbell Soup Company

Pre-Conference Building a Culture of Fraud Prevention and Detection

Bethmara Kessler, CFE, CISA

Pre-Conference Building a Culture of Fraud Prevention and Detection

Any organization can become subject to a fraudster, but every organization can develop a protective cultural layer which will help both keep fraud at bay and alert management when it is suspected. In this Pre-Conference session, you will learn to assess the culture, address entity-wide risks, develop an anti-fraud policy and establish an anti-fraud culture.

You Will Learn How To:

  • Determine why an anti-fraud policy is necessary
  • Identify key components of an anti-fraud policy
  • Recognize the need for and contents of an effective ethics policy, code of conduct and whistleblower policy
  • Examine different ways to communicate these organizational policies to reinforce the anti-fraud culture
  • Understand the need for and results of a strong corporate anti-fraud culture
  • Analyze how performance measurement and management initiatives relate to an organization’s anti-fraud culture
  • Identify potential obstacles to creating an effective anti-fraud culture

Level: Intermediate
Recommended Prerequisites: An understanding of risk assessment as it related to fraud
Field of Study: Specialized Knowledge and Applications

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

James D. Ratley, CFE

President and CEO
Association of Certified Fraud Examiners

General Session Welcome Keynote and Opening Ceremony

James D. Ratley, CFE

General Session Welcome Keynote and Opening Ceremony

The 2015 ACFE Canadian Fraud Conference opens with an address from ACFE President James D. Ratley. A former police officer, Ratley has years of experience conducting interviews and will share his best practices that you can apply to your fraud examinations.

9:50-10:10 a.m.

Networking Break

10:10-11:30 a.m.
10:10-11:30 a.m.

Simon Padgett, ACCA

Forensic Accountant
 

2A Profiling the Fraudster

Simon Padgett, ACCA

2A Profiling the Fraudster

For so long fraud examination has focused on weaknesses in the controls and the investigation of transactions that have occurred outside of that control environment. Fraud is perpetrated, however, by human beings who make conscious decisions to be dishonest and steal from others. If we can profile the characteristics of these fraudsters, their methodologies and the environments in which they operate we will have another tool in the fight against fraud and corruption. This session will take you through the theory to support the profiling methodology, use case studies and short videos to understand how it works, and provide you with with a fraud profiling methodology.

You Will Learn How To:

  • Use information and statistics from previous fraud experiences to develop a profiling methodology for your business
  • Identify characteristics and methodologies with the help of case studies
  • Examine the history of psychological profiling and the learnings for modern investigation techniques
  • Adopt a new methodology to complement your fraud examination processes

Level: Intermediate
Recommended Prerequisites: An understanding of the common factors and motivations underlying fraud schemes
Field of Study: Specialized Knowledge and Applications

10:10-11:30 a.m.

David Stewart, CFE, FCMA (U.K.), CGMA, CFI

Partner – Risk & Regulatory Analytics, Strategic Analytics & Modelling
Deloitte LLP

Guy Crepeau, CFE, CISSP/CPA, CA.IFA, CFF

Senior Manager
Deloitte LLP

2B Unintended Benefits of Fraud Analytics

Analytics can be a powerful tool in investigating fraud, and the outputs of the data can result in unintended benefits such as operational efficiencies, internal control breakdown identification, error identification, and new business insights. The session will explain the science of data analytics and provide examples of who can best benefit from data analytics. It will also explore the different types of analysis that can be performed on data, discuss the technologies available and showcase what can be done with the results.

You Will Learn How To:

  • Define data analytics
  • Explain the ways data analytics can be used
  • Understand the ways your organizations can benefit from data analytics

Level: Intermediate
Prerequisite: A basic understanding of fraud detection and investigation techniques
Field of Study: Auditing

10:10-11:30 a.m.

Shannon Walker

President
Whistleblower Security

2C Handling Whistleblower Complaints: A Global Perspective for North American Companies

Shannon Walker

2CHandling Whistleblower Complaints: A Global Perspective for North American Companies

Receiving whistleblower complaints from foreign countries comes with its own set of unique challenges — language, time zones and cultural differences, just to name a few. This session will define the most common complaints received by North American companies from foreign subsidiaries or branches. It will also cover regulatory issues surrounding the receiving and investigation of complaints that come from outside North America and discuss common pitfalls of investigating foreign whistleblower complaints.

You Will Learn How To:

  • Follow up with foreign complainants using best practices
  • Manage cross-data transfers, privacy issues and inter-cultural differences
  • Identify the challenges of receiving whistleblower complaints from foreign companies

Level: Intermediate
Recommended Prerequisites: Understanding of the components of effective reporting mechanisms and whistleblower programs
Field of Study: Specialized Knowledge and Applications

10:10-11:30 a.m.

Dorian Dwyer, CFE

Detective Staff Sergeant, Unit Commander, Health Fraud Investigations
Ontario Provincial Police

2D Health Care Fraud in Canada

Dorian Dwyer, CFE

2D Health Care Fraud in Canada

Fraud committed against the payment and delivery of health care services and products is a global issue that affects the integrity of both public and private health care systems. Awareness, deterrence, enforcement and the mobilization of industry stakeholders and the public are key to mitigating the impact of this type of fraud. This session will provide an overview of public and private health care fraud in Canada with insight from the Ontario Provincial Police Health Fraud Unit.

You Will Learn How To:

  • Explain the impact of health care fraud on society
  • Take the financial gain out of health care fraud and court proceedings
  • Adopt best practices for investigations

Level: Intermediate
Recommended Prerequisites: An understanding of the components and red flags associated with healthcare fraud
Field of Study: Specialized Knowledge and Applications

11:40 a.m.-1:20 p.m.

Lynn Danis

Criminal Intelligence Analyst
Canadian Anti-Fraud Centre (CAFC)

General Session Canadian Anti-Fraud Centre

Lynn Danis

General Session Canadian Anti-Fraud Centre

In this session hear a Criminal Intelligence Analyst of the Canadian Anti-Fraud Centre discuss their purpose, mission and how they work with law enforcement across Canada to deconflict cases, making anti-fraud investigations more efficient and effective.

 

1:30-2:50 p.m.
1:30-2:50 p.m.

Sherry Brandon

Founder
Career Concepts

4A Personal Impact for the Fraud Examiner: Presenting the Professional You

Sherry Brandon

4A Personal Impact for the Fraud Examiner: Presenting the Professional You

Being technically good at your trade isn't enough today – strong interpersonal skills and a good understanding of who you are and how you are viewed are also essential. This session will show you how you can create connections and build your client/opportunity base with easy-to-implement, proven techniques to increase your personal impact.

You Will Learn How To:

  • Get from who you are now to where you want to be, professionally and personally
  • Know if your personal impact (impression you make on others) is hindering your message and stopping you from getting what you want
  • Present and enhance your ideas, thoughts and messages effectively through your personal impact
  • Raise your reputation and make the most of the career opportunities available to you
  • Have behavioral flexibility without losing your personal style
  • Create an impact during meetings and one-to-one situations with ease

Level: Intermediate
Recommended Prerequisites: Experience as a fraud examiner in public or private industry
Field of Study: Personal Development

1:30-2:50 p.m.

Andy Reid, CFE, CPA, CGA, EnCE

Senior Consulting Manager, Forensics, West Coast & Cross-Border
Altep

4B Bitcoin Investigations and Forensics

Andy Reid, CFE, CPA, CGA, EnCE

4B Bitcoin Investigations and Forensics

While Bitcoin has kept a lower public profile compared to its explosion in value in 2013, it has continued to gain popular acceptance. Bitcoin also continues to be used to launder money, conceal assets, and purchase and sell contraband items. This session will discuss how Bitcoin transactions work, what artefacts are available on computers and mobile devices, what information is publically available, and what tools are useful when investigating a case involving Bitcoin.

You Will Learn How To:

  • Explain the way bitcoin transactions work
  • Identify what digital artefacts are available on computers or mobile devices and some related physical objects
  • Investigate Bitcoin-related files

Level: Intermediate
Recommended Prerequisites: Familiarity with the landscape of alternative currencies
Field of Study: Specialized Knowledge and Applications

1:30-2:50 p.m.

John Ahern, LLB, CFE

Senior Crown Counsel
Ministry of Justice-Criminal Justice Branch-Appeals & Special Prosecutions, Commercial Crime, Proceeds & Securities Section

4C Civil and Criminal Remedies for Fraud: Which Works Best for Your Client?

John Ahern, LLB, CFE

4C Civil and Criminal Remedies for Fraud: Which Works Best for Your Client?

You have been retained to advise a client who is a recent victim of fraud. The client wants to know whether they should complain to the police or, instead, retain legal counsel and sue the fraudster. What factors go into making such a decision? This session will cover the key legal, strategic and tactical issues involved, enabling you to confidently advise your clients on how to effectively seek restitution and asset recovery using the different legal regimes available in Canada.

You Will Learn How To:

  • Understand some basic rules of evidence and other fundamental legal distinctions between the civil and criminal law systems
  • Identify the various remedies which each system provides
  • Recognize the different cost and control implications of civil and criminal proceedings
  • Advise clients on the strategic and tactical advantages and disadvantages of each route to recovery

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

1:30-2:50 p.m.

Gerald Peng

Managing Director
Mocato

4D Handling Digital Evidence: Best Practices

Gerald Peng

4D Handling Digital Evidence: Best Practices

Digital evidence is increasingly prevalent during serious criminal investigations, and some crimes are committed entirely through digital means. Digital evidence-gathering is complicated due to sheer data volume, variations in source material, live and static environment concerns, procedural and regulatory requirements, time and budget constraints. This session will help you discover and exploit electronic trails of information by exploring some common pitfalls and challenges associated with digital evidence collection, preservation and analysis. It will also propose how to optimally combine tools, processes and best practices to achieve positive investigation results.

You Will Learn How To:

  • Understand digital evidence handling issues related to specific device categories and evidence environments
  • Develop investigation management and device handling strategies to assess, collect and preserve digital evidence
  • Review regulatory and legal considerations which influence the identification, collection, preservation and presentation of target evidence

Level: Intermediate
Recommended Prerequisites: Familiarity with how electronic evidence is obtained and secured
Field of Study: Specialized Knowledge and Applications

2:50-3:10 p.m.

Networking Break

3:10-4:30 p.m.
3:10-4:30 p.m.

Alexander De Zordo

Partner
Borden Ladner Gervais, LLP

5A “I Filed My STR So I’m Done, Right?” When and When Not to Investigate Further

Alexander De Zordo

5A “I Filed My STR So I’m Done, Right?” When and When Not to Investigate Further

There are increasing claims against institutions and organizations on the basis that they should have known better than to deal with certain individuals. When is there need for further inquiry or investigation and what personal information can be disclosed? How do you protect against the “I should have perhaps done more” syndrome. Filing a suspicious transaction report (STR) is a good start, but then what? This session will explore key considerations for an internal investigation including privacy issues and suspicion vs. substantial evidence.

You Will Learn How To:

  • Determine when to investigate
  • Decide when to disclose
  • Document the process

Level: Intermediate
Recommended Prerequisites: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Specialized Knowledge and Applications

3:10-4:30 p.m.

Garry Clement, CFE, CAMS, AMLP

President and CEO
Clement Advisory Group

5B Cybercrime: How Secure Are Your Endpoints?

Garry Clement, CFE, CAMS, AMLP

5B Cybercrime: How Secure Are Your Endpoints?

One of today’s single biggest threats is cybercrime. Criminal organizations have come to realize that they can garner funds in an expedient manner by relying on the expertise of hackers, many of whom are available for hire. This session will address a number of myths regarding endpoint security as well as the risks organizations are exposed to every day, many due to their employees’ actions.

You Will Learn How To:

  • Comprehend the current landscape
  • Recognize the current myths surrounding endpoint security
  • Determine what managers and boards need to be asking of their IT personnel
  • Evaluate potential alternative solutions

Level: Advanced
Recommended Prerequisites: Basic understanding of the schemes and techniques deployed by cybercriminals
Field of Study: Specialized Knowledge and Applications

3:10-4:30 p.m.

David Debenham, CFE, CPA, CMA

Partner
McMillan LLP

5C Big Data Analytics and Big Money Fraud Litigation

David Debenham, CFE, CPA, CMA

5C Big Data Analytics and Big Money Fraud Litigation

Big Data Analytics (BDA) is all the rage for IT professionals. It gives an organization more information about what is going on than ever before and it’s only natural that it be used for fraud prevention and detection purposes. Unfortunately there is a disconnect between the use of this information by IT professionals to prevent fraud, and the needs of the organization to use it to prevent harm to the organization's clientele and other stakeholders. This session will explore the impact of BDA on anti-fraud efforts as well as the potential liability and risks that may arise when BDA is not part of the information loop.

You Will Learn How To:

  • Draw the connection between BDA and the role of the anti-fraud professional
  • Emphasize the need of the fraud examiner to be involved in the use of BDA
  • Highlight the legal consequences of limiting the use of BDA to protecting the organization, and not its stakeholders

Level: Intermediate
Recommended Prerequisites: A basic understanding of data analytics as it relates to fraud detection and examination
Field of Study: Specialized Knowledge and Applications

3:10-4:30 p.m.

Richard Arthurs, CFE, CMA, CIA

Director of Internal Audit
Altalink

5D How to Be the Lead Fraud Investigator, Auditor and Trusted Strategic Advisor at the Same Time

Richard Arthurs, CFE, CMA, CIA

5D How to Be the Lead Fraud Investigator, Auditor and Trusted Strategic Advisor at the Same Time

The investigator, auditor and strategic advisor roles each come with a unique set of boundaries that you must respect or you may risk losing the trust and respect of leadership. This trust and respect is critical to effectively meet the expectations of Audit Committees and Boards. The art and science then becomes mastering the ability to work in the grey areas. This session will draw on real-life examples to illustrate how maintaining this balance makes you a valuable addition to any leadership team.

You Will Learn How To:

  • Determine what is acceptable and unacceptable in each role you own
  • Gain clarity on how to proceed when operating in grey areas (areas of very high sensitivity)
  • Use this framework to assess every case and build a plan before proceeding (or even accepting the role)
  • Manage expectations proactively

Level: Advanced
Recommended Prerequisites: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Specialized Knowledge and Applications

4:30-6:00 p.m.
4:30-6:00 p.m.

Networking Reception

Networking Reception

Join us as the ACFE hosts a Networking Reception for conference attendees. This is the perfect opportunity for you to meet and converse with fellow anti-fraud colleagues from around the world while perusing the latest anti-fraud services and products available today. Refreshments and light hors d’oeuvres will be provided. Registration for this event is complimentary.

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

Diane Francis

Bestselling Author
Editor-at-Large, The National Post

General Session

Diane Francis

General Session

Investigative journalist Diane Francis has reported on topics ranging from money laundering to Ponzi schemes. Hear her insights and stories during this general session.

9:50-10:10 a.m.

Networking Break

10:10-11:30 a.m.
10:10-11:30 a.m.

Alexander De Zordo

Partner
Borden Ladner Gervais, LLP

7A “I Filed My STR So I’m Done, Right?” When and When Not to Investigate Further

Alexander De Zordo

7A “I Filed My STR So I’m Done, Right?” When and When Not to Investigate Further

There are increasing claims against institutions and organizations on the basis that they should have known better than to deal with certain individuals. When is there need for further inquiry or investigation and what personal information can be disclosed? How do you protect against the “I should have perhaps done more” syndrome. Filing a suspicious transaction report (STR) is a good start, but then what? This session will explore key considerations for an internal investigation including privacy issues and suspicion vs. substantial evidence.

You Will Learn How To:

  • Determine when to investigate
  • Decide when to disclose
  • Document the process

Level: Intermediate
Recommended Prerequisites: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Specialized Knowledge and Applications

10:10-11:30 a.m.

Garry Clement, CFE, CAMS, AMLP

President and CEO
Clement Advisory Group

7B Cybercrime: How Secure Are Your Endpoints?

Garry Clement, CFE, CAMS, AMLP

7B Cybercrime: How Secure Are Your Endpoints?

One of today’s single biggest threats is cybercrime. Criminal organizations have come to realize that they can garner funds in an expedient manner by relying on the expertise of hackers, many of whom are available for hire. This session will address a number of myths regarding endpoint security as well as the risks organizations are exposed to every day, many due to their employees’ actions.

You Will Learn How To:

  • Comprehend the current landscape
  • Recognize the current myths surrounding endpoint security
  • Determine what managers and boards need to be asking of their IT personnel
  • Evaluate potential alternative solutions

Level: Advanced
Recommended Prerequisites: Basic understanding of the schemes and techniques deployed by cybercriminals
Field of Study: Specialized Knowledge and Applications

10:10-11:30 a.m.

David Debenham, CFE, CPA, CMA

Partner
McMillan LLP

7C Big Data Analytics and Big Money Fraud Litigation

David Debenham, CFE, CPA, CMA

7C Big Data Analytics and Big Money Fraud Litigation

Big Data Analytics (BDA) is all the rage for IT professionals. It gives an organization more information about what is going on than ever before and it’s only natural that it be used for fraud prevention and detection purposes. Unfortunately there is a disconnect between the use of this information by IT professionals to prevent fraud, and the needs of the organization to use it to prevent harm to the organization's clientele and other stakeholders. This session will explore the impact of BDA on anti-fraud efforts as well as the potential liability and risks that may arise when BDA is not part of the information loop.

You Will Learn How To:

  • Draw the connection between BDA and the role of the anti-fraud professional
  • Emphasize the need of the fraud examiner to be involved in the use of BDA
  • Highlight the legal consequences of limiting the use of BDA to protecting the organization, and not its stakeholders

Level: Intermediate
Recommended Prerequisites: A basic understanding of data analytics as it relates to fraud detection and examination
Field of Study: Specialized Knowledge and Applications

10:10-11:30 a.m.

Richard Arthurs, CFE, CMA, CIA

Director of Internal Audit
Altalink

7D How to Be the Lead Fraud Investigator, Auditor and Trusted Strategic Advisor at the Same Time

Richard Arthurs, CFE, CMA, CIA

7D How to Be the Lead Fraud Investigator, Auditor and Trusted Strategic Advisor at the Same Time

The investigator, auditor and strategic advisor roles each come with a unique set of boundaries that you must respect or you may risk losing the trust and respect of leadership. This trust and respect is critical to effectively meet the expectations of Audit Committees and Boards. The art and science then becomes mastering the ability to work in the grey areas. This session will draw on real-life examples to illustrate how maintaining this balance makes you a valuable addition to any leadership team.

You Will Learn How To:

  • Determine what is acceptable and unacceptable in each role you own
  • Gain clarity on how to proceed when operating in grey areas (areas of very high sensitivity)
  • Use this framework to assess every case and build a plan before proceeding (or even accepting the role)
  • Manage expectations proactively

Level: Advanced
Recommended Prerequisites: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Specialized Knowledge and Applications

11:40 a.m.-1:20 p.m.
11:40-1:20 p.m.

Philip Fodchuk

Partner
Deliotte

General Session

Philip Fodchuk

General Session

Session description coming soon - check back for details.

1:30-2:50 p.m.
1:30-2:50 p.m.

Derek Knights, CFE, CISSP, CIPP/C, CPP

Senior Manager, Strategic Initiatives, Global Security & Investigations
TD Bank

9A Are Ethics Absolute? Lessons from Yesterday, Today and Tomorrow

Derek Knights, CFE, CISSP, CIPP/C, CPP

9A Are Ethics Absolute? Lessons from Yesterday, Today and Tomorrow

Are ethics generational or interchangeable? Are right and wrong absolute? When the world was a much larger, less connected place, ethical matters were easy because everyone you knew thought the same way about things. But with modern globalization, societies are continually wrestling with the beliefs and mores of other cultures, often with friction and occasionally with violence. This reality has a significant impact on fraud, corruption and the use of data and information in ways unimaginable 25 years ago. This session will explore the need to understand myriad multi-faceted ethical concepts and dilemmas in order to make your own ethics-based decisions in a global forum.

You Will Learn How To:

  • Explore if, or how and why, ethics can change from place to place and time to time
  • Address the challenges the fraud examiner might face in fairly, objectively and ethically investigating a case in such circumstances
  • Face the impact of technology and anonymity, and how each can affect the ethical decision-making process, from the campaigns of "Anonymous" to fake reviews on Yelp

Level: Intermediate
Recommended Prerequisites: A basic understanding of the components of ethical decision making
Field of Study: Behavioral Ethics

This session applies toward the ACFE ethics CPE requirement.

1:30-2:50 p.m.

Keith Elliott

Vice President, Operations & Business Development
Reed Research Limited

9B Social Media Surveillance

Keith Elliott

9B Social Media Surveillance

Social media sites, such as Facebook, YouTube, Twitter, Instagram and Pinterest, represent approximately one-fifth of all Internet traffic. In this session, a seasoned investigator will show you how to effectively utilize online resources to conduct virtual surveillance. Learn about OSINT, accessing and preserving these mediums legally, geo-tagging and geo-mapping as they provide some interesting insight, and a few tips, tricks and tools you can utilize along the way.

You Will Learn How To:

  • Identify current social media trends and resources
  • Access social media safely and ethically
  • Explore geo-tagging and mapping using available metadata
  • Establish best practices for digital media collection and preservation

Level: Intermediate
Recommended Prerequisites: An understanding of Internet search methodologies and resources
Field of Study: Computer Science

1:30-2:50 p.m.

Ken Derakhshan, CFE

Sergeant, Team Commander
Royal Canadian Mounted Police (RCMP)

9C The Winning Team: Assembling a Successful Fraud Investigation Team

Ken Derakhshan, CFE

9C The Winning Team: Assembling a Successful Fraud Investigation Team

It is an undisputed fact that, by all accounts, fraud has become one of the top sources of revenue for criminal organizations and individuals seeking to make money the dishonest way. Offenses involving fraud are innately complex. They involve multiple parties, financial instruments, bank accounts, contractual agreements, meetings and actions designed to elude law enforcement. To discover the truth through a criminal investigation, there is a need for a team of professionals and the use of proven techniques. This session will share insights on how the disruption, dismantling and prosecution of fraudsters will only materialize through effective teamwork and proper management.

You Will Learn How To:

  • Name key elements of a successful fraud investigation
  • Define the desirable attributes of a fraud team member
  • Assemble an ideal fraud team
  • Screen potential problems with human resources

Level: Advanced
Recommended Prerequisites: A fundamental knowledge of fraud examinations and the investigative process
Field of Study: Specialized Knowledge and Applications

1:30-2:50 p.m.

Linda Lister, CFE, CPA, CMA, CGA

Senior Manager, Fraud Investigation & Dispute Services
Ernst & Young LLP

9D Managing the Risk of Fraud

Linda Lister, CFE, CPA, CMA, CGA

9D Managing the Risk of Fraud

In many organizations, fraud is not considered to be a likely risk, but the reality is most will experience fraud to some degree. This session will discuss the latest thought leadership in fraud risk management and provide a high-level overview for understanding fraud, what drives unethical behavior, and how it impinges on an organization. Specific topics include the six common myths about fraud, five key principles of fraud risk management and setting the tone for an ethical corporate culture.

You Will Learn How To:

  • Recognize current fraud trends that those with fraud risk management responsibilities should be aware of and act upon
  • Incorporate leading fraud risk management strategies
  • Implement popular rules-based testing for fraud

Level: Intermediate
Recommended Prerequisites: Familiarity with common fraud schemes and risks
Field of Study: Specialized Knowledge and Applications

2:50-3:10 p.m.

Networking Break

3:10-4:30 p.m.
3:10-4:30 p.m.

Steve Malette, CFE, CPA, CGA, CIRP

Managing Director
PricewaterhouseCoopers

10A Tools of the Trade: Forensic Investigation in Bankruptcies

Steve Malette, CFE, CPA, CGA, CIRP

10A Tools of the Trade: Forensic Investigation in Bankruptcies

Typically in bankruptcy situations, assets have disappeared to the detriment of creditors. Knowing the forensic investigation powers available pursuant to the Bankruptcy and Insolvency Act (BIA) will provide forensic practitioners with an arsenal of tools to plan and conduct an effective investigation. This session will explore key concepts including examinations under oath; warrants; settlement, preferences and reviewable transactions; criminal proceedings and restitution orders; and claims surviving bankruptcy.

You Will Learn How To:

  • Utilize powers and tools available in a bankruptcy scenario
  • Conduct your own investigation for clients
  • Recover assets

Level: Intermediate          
Recommended Prerequisites: An understanding of the components and red flags associated with bankruptcy fraud
Field of Study: Specialized Knowledge and Applications

3:10-4:30 p.m.

Brigeeta Richdale, J.D., CFE

Associate 
Bennett Jones LLP (Vancouver Office)

10B Potholes on the Ethical Road from Investigations to Prosecution

Brigeeta Richdale, J.D., CFE

10B Potholes on the Ethical Road from Investigations to Prosecution

In today's world, ethics is a highly dynamic area for Certified Fraud Examiners (CFEs). Understanding and properly consulting the sources of ethical guidance can ensure best practices and best outcomes in the fight against fraud. This session will provide an overview of the sources of ethical guidance for CFEs and include a series of real-life examples of how ethical issues arise throughout the life of a file from investigations to prosecution, and the impacts of ethical choices.

You Will Learn How To:

  • Use available sources of ethical guidance for CFEs
  • Prepare for the types of ethical issues and dilemmas that can arise in the course of investigations
  • Adopt best practices in ethical decision making for CFEs

Level: Intermediate
Recommended Prerequisites: A basic understanding of the components of ethical decision making
Field of Study: Behavioral Ethics

This session applies toward the ACFE ethics CPE requirement.

3:10-4:30 p.m.

Ross McGowan, LLB

Partner
Borden Ladner Gervais, LLP

10C Ponzi Scheme Investigations and Claims

Ross McGowan, LLB

10C Ponzi Scheme Investigations and Claims

Ponzi schemes operate in the shadows, yet there are many tell-tale signs that should trigger suspicion, inquiry and investigation. This session will explore the foundations of the schemes, the investigation triggers that can bring them down and the litigation claims theories and strategies used after the scheme unravels. Learn how to untie a Ponzi scheme, repatriate losses to investors and avoid the pitfalls of reputational harm that usually seeks to caste blame on the unintended facilitators.

You Will Learn How To:

  • Reveal the key traits and suspicious circumstances that should trigger investigation
  • Outline the best practices and goals for investigators as well as a few practices that fall short
  • Identify the litigation claim theories and defenses to disgorge profits from the perpetrators and net winners
  • Recognize the key issues in resolving these complex claims

Level: Advanced
Recommended Prerequisites: A working knowledge of the mechanisms at play in Ponzi schemes
Field of Study: Specialized Knowledge and Applications

3:10-4:30 p.m.

Rohan Sethi, CPA, CA-IFA, CBV

Director
Duff & Phelps Canada Limited

10D A Current Look at the Corruption of Foreign Public Officials Act

Rohan Sethi, CA, CBV

10D A Current Look at the Corruption of Foreign Public Officials Act

As public and private companies continue to pursue growth abroad, they need to be mindful of the Corruption of the Foreign Public Officials Act (CFPOA) in Canada and the Foreign Corrupt Practices Act (FCPA) in the U.S., particularly now that both the Canadian Government and the U.S. Department of Justice have stepped up their enforcement of the acts’ provisions. Violations can come at considerable cost, not just in dollars and reputation, but also in lost business opportunities. This session will examine the CFPOA, focusing on the direction of recent amendments, current cases and methods you can employ to help avoid or mitigate the risk of non-compliance.

You Will Learn How To:

  • Understand current standards under CFPOA
  • Identify changes in legislation and differences between other jurisdictions
  • Assess recent cases involving violations of CFPOA
  • Mitigate the threat of violating CFPOA

Level: Intermediate
Recommended Prerequisites: An understanding of corruption risks and schemes
Field of Study: Business Law

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

Paul Garside, CFE

Partner
Vidocq Group

General Session The Use of Traditional Organized Crime Investigation Tools in Financial Crime Investigation

Paul Garside, CFE

General Session The Use of Traditional Organized Crime Investigation Tools in Financial Crime Investigation

While there will always be the need for traditional white-collar crime investigation techniques such as obtaining multiple bank account production orders and then performing forensic accounting, employing organized crime investigation tools such as communication interception, surveillance, source recruiting and undercover operations can dramatically enhance investigative efficiency. This session will include real case examples, both from the speaker’s experience as an investigator, supervisor and manager, and from other well-known cases.

10:10-11:30 a.m.
10:10-11:30 a.m.

Michel Juneau-Katsuya

President and CEO
The Northgate Group Corp.

General Session Corporate Espionage: A Growing Problem Often Missed During Fraud Investigations

Michel Juneau-Katsuya

General Session Corporate Espionage: A Growing Problem Often Missed During Fraud Investigations

Session description coming soon.

2014 ACFE Canadian Fraud Conference