9:00h – 10:20h
When the Time Comes: Conducting Internal Investigations 
James D. Ratley, CFE  

President & CEO, ACFE 

Fraud examinations, by nature, are adversarial. When the time comes to open an internal investigation, the examiner must expect his work to be scrutinized and challenged on form, content and technique at every stage of the engagement. The best way to withstand such scrutiny without a disruption of the process is to have a precise investigative plan prior to beginning the examination. This session will give you an overview of the investigation process from planning to resolution and how to avoid some of the common pitfalls and distractions encountered by fraud examiners world-wide.

Fraud prevention policies that are used by a number of large companies often touch very sensitive issues such as employee trust. From one side it is important that employees feel that their employer rely on them and their actions. Complaints due to the personal dislikes and other undeveloped actions may destroy the environment of trust. However, from another perspective, everyone including employees and board members must understand that fraud is being considered seriously and violators will be punished. Detecting and investigating signs of fraudulent activity shall never be overestimated or taken too superficially. For instance, one has always remembered about the impact on the corporate reputation and internal environment of putting the wrong person under investigation. This presentation provides highlights on the background of fraud and briefly covers types of fraud. The in-depth analysis reviews detection and investigation techniques of fraud in the corporate environment.

10:40h – 12:00h
2B: Fraud and the Internal Auditor - What To Do When You Find It
Session Level: Intermediate
Colin Parcher, CFE 

Private Consultant 

In many cases internal fraud and theft go on for years and are then discovered through internal audit reviews. This is despite numerous red flags being overlooked by co-workers and management. Once identified, internal auditors, who lack experience in the area of fraud, may well mis-handle the evidence and put a successful prosecution at risk. The presentation will look at the red flags, what the internal auditor should do, how management reacts, and ways to reduce the risk of fraud and/or theft. These will be re-enforced by reviewing a number for cases and discussing where the red flags were overlooked or ignored.

12:00h – 13:30h Luncheon Session  

Challenges and Strategies of Recruiting and Managing OIOS Auditing, Investigations and Inspections/Evaluations Functions
Carman Louise Lapointe, CFE, CIA, CCSA
Under-Secretary-General for the Office of Internal Oversight Services (OIOS), United Nations  

The United Nations' Office of Internal Oversight Services is responsible for three functions: Internal Auditing, Investigations, and Inspections/Evaluations. This session will outline the challenges and strategies of recruiting for and managing these functions in a highly political, global environment where operations range from peacekeeping, elections-monitoring and human rights to disaster-relief, anti-corruption and pension fund management.

13:40h – 15:00h
4A: Best Practices for Multinationals in North Africa & the Middle East
Session Level: Intermediate
Sonia (Sonny) Luypaert, CFE 

Director Fraud Detection & Prevention, Global Compliance 

Every fraud examination needs to carefully prepared and flexible enough to adapt to changes as the investigation is underway. When the investigation involves identifying and recovering lost assets planning is even more critical. Hear from an experienced litigator and CFE on the best approach to make your investigation techniques successful.

13:40h – 15:00h
4B: Organisational Change and Fraud Risk Management in NATO 

Session Level: Basic
Scott Cohen CFE, CIA, CISA
Director of Internal Audit, NATO Airlift Management Agency  

NATO is currently undergoing a major reform initiative to change how the agencies are structured and is consolidating the number of agencies from 14 to 3. Organisational re-structurings are generally performed with an eye on the bottom-line and improvements in efficiency. Risks to the project are often assessed in relation to those objectives. But in a period of change, the risk of fraud also increases. This seminar will look at the increased risk of fraud during the restructuring of NATO and how that risk can best be managed. Fraud risk management in an international environment will also be addressed.

15:20h – 16:40h
5A: Using Indicators and Internal Data to Forecast Fraud 

Session Level: Intermediate
Mike Finlay
CEO, RiskBusiness International Limited 

The presentation will examine the common forms of both internal and external fraud and will look at how specific risk indicators can be used to monitor exposure to such fraud, as well as how internal loss event data can be mined to detect potential internal fraud in such events. It will examine behaviour and red flags and will focus on "KYP" - know-your-people requirements.

15:20h – 16:40h
5B: The Importance of Using Case Management for Computer Investigations
Session Level: Intermediate
Prof Dario Forte, CFE, CGEIT, CRISC, CISM, 

Founder & CEO, DFLabs 

Computer and Digital Investigations are dramatically growing in terms of data volume and distribution. Thus, using MS Excel or MS Access to manage case notes, artifact analysis, Chain of Custody, evidences and reporting is not possible anymore. Case Management tools are needed for many reasons: Fraud Management, Information Sharing, Corporate Investigations, Compliance and International Regulations, Forensic Process and Court Validation. Fraud examiners can’t build Case Management Software by themselves, due to the difficulties in managing complex development and security/validation reasons. This presentation will cover the Case and Evidence Management topic from a fraud examiner’s perspective.

17:00h – 18:20h
6A: Key Investigative Techniques for Successful Recoveries
Session Level: Advanced
Monica Bond, CFE, BA, LLB, ACA, FCIS 

Principal Solicitor, Bond Solicitors 

On the occasion of the first anniversary of the UK Bribery Act, this presentation will review the one-year history of enforcement of the Act with real-life examples and high profile international cases that have been dealt with. Learn practical approaches to compliance and fraud prevention under the Act in comparison with current U.S. anti-corruption law.

 17:00h – 18:20h 

6B: Terror Financing in 2012  

Session Level: Intermediate
Yehudah Barlev, CFE, CPA (Isr.) 
Managing Partner, Barlev Associates, Accountants - Investigative Audit

Combating terror finance is part of an overall war against terror organisations and their financial supporters. Like any business entity, the terror organisation needs to maintain a sound bookkeeping infrastructure for running its financial activities, regardless of their relative low volumes. Also it will need to cover its financial tracks by using unique money laundering techniques. From the terror organisation's point of view there are at least four reasons for keeping such records, including the need to control its finances and budget. The importance of analyzing bookkeeping of terror organisations lies within the definition of the Investigative Auditing mission statement: prevention, detection, and quantification of terror finance and money laundering, as well as combating terror finance by using Investigative Auditing methodology. In this session, learn the unique money laundering techniques to help make tracing terror finance easier.

9:00h – 10:20h
The National Fraud Authority: Fighting Fraud Together 
Stephen Harrison, CFE 

Head of National Fraud Authority 

Session description coming soon.

10:40h – 12:00h
8C: Managing the Risk of Economic Crime
Session Level: Intermediate
Torsten Wolf, CIA 

Zurich Financial Services, Group Head of Crime and Fraud Prevention
 

This presentation will provide you with an insight into the criminal and fraudulent activities an insurance carrier is exposed to; the focus will be on the less visible and publicized crime perpetrated by own staff and third parties and explicitly excludes the area of claims fraud. To address these risks, a comprehensive arsenal of tools is required to be developed and deployed. The intention is to share the approach Zurich has chosen to protect itself from crime and fraud. This presentation will focus on the execution of an anti-crime framework in a multinational insurance organisation.

A recent global fraud study indicated 50 percent of fraud cases are related to corruption within the sales and procurement function with average losses of $1 million. Many firms currently implement hotlines for employees to report suspicious activities, a company-wide code of conduct, and receive external / internal audit support to help detect indicators of fraud. However a new trend is taking shape for which firms are steadily coming to recognize the use of technology for automated and monitoring controls and further reducing operational and financial risks. This presentation focuses on the growing trend of commercial and public entities concerns with improving internal controls and addressing procurement concerns of potential fraud in Central and Eastern Europe.

 12:00h – 13:30h Luncheon Session   

The Corruption Challenge 

Nick Kochan 

Leading Author and Journalist 

This presentation will look at some cases where law enforcement and internal auditors have dealt with corrupt money. It will look in particular at the case involving a defence company and a corrupt African contract. Learn how to identify corrupt money, how its characteristics differ from that of money from other criminal sources, and the particular problems tracking bribery and corruption.

This presentation will provide an overview of the key components of the Hotline Service introduced by Internal Auditing and the establishment of a mechanism for reporting noncompliance issues and other unethical behaviour. Explore the techniques for developing an effective ethics hotline program by examining three critical stages: planning, deployment and administration. In addition, this presentation will shed light on the effectiveness of the hotline program, in providing management with a means, to measure trends of transparency, evaluate results and identify areas for improvement.

13:40h – 15:00h
10D: Interview and Interrogation: The Basics and Beyond 

Session Level: Intermediate

Sherman McGrew, JD, CFE 

Program Analyst, Transportation Safety Administration 

Successful resolution of a fraud investigation requires getting confessions the correct and legal way and in writing. This presentation will begin with the basics of interview and interrogation, then cover specific topics including how and where to conduct an interview, “reading” a suspect, working with lawyers, use of props, taking a statement of confession, and finally, what to do when faced with an insider job that has a large group of suspects.

15:20h – 16:40h 

11C: Managing Fraud Risk: First, Second or Third Line of Defence Responsibility?
Session Level: Intermediate
Patrick Risch, CFE, CIA, CCSA 

Fraud Protection Manager, BNP Paribas Fortis 

Within the three-lines-of-defence framework, the allocation of fraud risk is often unclear. The first line of defence takes care of the most obvious risks as a part of business-as-usual processes (e.g., first-party fraud in the consumer finance business); however, personnel in these roles generally feel less concerned with the unknown or more exotic fraud risks. Conversely, the audit function approaches fraud risk from a more generic perspective and incorporates it into the overall risk assessment. Auditors focus on the major risks threatening the existence of the organisation. This subdivision of the focus on fraud risk is seldom formally discussed and written down. Consequently, blank spots might persist, and an overlap in responsibilities might lead to inadequate action. This presentation proposes an allocation of the different steps in a fraud risk management framework (prevention and detection, reaction, remediation) to the three lines of defence to ensure full coverage.

In 2007 the news of a corruption scandal at Siemens made the international headlines. What many could not foresee is how the company would react, what changes it would bring, where it would be three years later, and at what cost. This presentation will walk the participants through the early part of the Siemens 'corruption' scandal, and take a close look at how the company changed to become a leader in the field of corporate compliance, and the role that an investigation office can play in introducing change and adding value to business.

16:50h – 18:10h
Panel Discussion  

Everybody’s Problem: The Global Challenges of Bribery & Corruption
Moderator: Ian Younger, CFE 

Director, Investitec 

Bribery and corruption are a global problem, hindering a company’s ability to do legitimate business in many countries. The enactment of the UK Bribery Act as well as the United States’ Foreign Corrupt Practices Act (FCPA) provides valuable guidelines for corporations looking to stay on the right side of the law. Additionally efforts by the OECD, which included many Asia-Pacific countries, provide further guidelines for corporate behaviour. But is all this legislation enough? Hear a panel of experts discuss the positive and negative aspects of dealing with this corporate plague in the real world.