Admission-seeking interviews & false confessions
The goal of the fraud examiner is to get to the truth in an investigation. After the perpetrator is identified, getting a confession is the icing on the cake - unless the confession turns out to be false. In this session, you'll learn about some of the research that has been done in this area, how to prevent false confessions, and how to respond to claims that a confession is false.

…And Nothing But the Truth: Uncovering Fraudulent Disclosures
Since fraudulent disclosures fall into a number of recognizable patterns, knowing how these schemes work can greatly help the financial statement auditor detect them.

Baiting the Rat Trap: Recorded statements and 'EUOs'
You can learn how to bait a trap to catch insurance offenders before they claim more money. And the interview skills you'll acquire will help in all other types of fraud examinations.*

Billing Schemes, Part 2: Pass-Throughs
This article's case study shows auditors and CPAs how to recognize the pass-through billing schemes crooked purchasing agents and others sometimes use to illegally line their pockets.

Case in Point: Financial statement fraud. An acquisition in wonderland?
Just like Alice in her Wonderland, the acquiring company didn't anticipate the tricks of the Mad Hatter and March Hare. But eventually the purchasers discovered the nightmare of an $18-million fraud in the company they had bought.

Conducting international investigations: Issues & Solutions
As corporate entities become more global, so will investigations. However, how you conduct investigations in your country may differ widely from investigations in another country. Learn the issues that you need to know in order to protect you from risk as well as solutions to these problems that you are sure to encounter.

Fraud prevention: the latest techniques. Developing and auditing loss prevention policies and procedures, Part 1
Sweeping changes continue to reshape the workplace. The role of the loss prevention director has found his role dramatically changing from the primary role of protecting the organization's assets. This session provides an in-depth look at the essential elements of developing an effective loss prevention program. Also discussed will be guidance in auditing policies and procedures.

Fraud prevention: the latest techniques. Developing and auditing loss prevention policies and procedures, Part 2
Sweeping changes continue to reshape the workplace. The role of the loss prevention director has found his role dramatically changing from the primary role of protecting the organization's assets. This session provides an in-depth look at the essential elements of developing an effective loss prevention program. Also discussed will be guidance in auditing policies and procedures.

Protecting the public interest: Fraud in government. Grant/Contract fraud in the public sector
Not all fraud involves the theft of assets, but rather some involve the misuse of assets. Every year, Federal, State and Local Governments award thousands of dollars in grant/contracts to vendors. However, the grant money is not always prudently managed. This session focuses on the ways and manner in which government grants are misapplied or misused, oftentimes to the benefit of the program administrator.

Hanging Global Money Launderers Out to Dry, Part Two
In Part One, we described the typical sources of illicit funds formoney laundering, money laundering methods, and how to detect illicit financial transactions. Here we describe how to use the information to make the case.

FRAUDBASICS: How to Properly Seek an Admission of Guilt
This is an excerpt from the Association’s Fraud Examiners Manual, Third Edition. This article covers the discussion on Interview Theory and Application, pages 3.201 to 3.273.

Preventing and detecting financial statement fraud: Identifying fraudulent financial transactions
One of the most difficult tasks that an auditor has is to identify fraudulent transactions. In this session you'll not only learn what the schemes are, but develop a framework for detecting fraud. Of particular emphasis is a type of financial statement fraud that is not often discussed - inadequate disclosures. You'll get tips for finding the frauds but also how to prevent the fraud.

Effective solutions for combating employee theft. Ignoring indicators equals fraud: a case study
Financial statement audit failures contribute to the untimely discovery and prevention of fraud. How and why does this happen? The appropriate use of Generally Accepted Auditing Standards can identify fraud risk resulting in deterrence and discovery. In this session, GAAS will be discussed and common deficiencies in work will be highlighted together with the disastrous fraud schemes that were discovered too late.

Interviewing: Achieving Rapport, Part One
By identifying a subject's dominant mode of expression – visual, auditory, or sensation – (and when he or she deviates from it) you can mirror the subject and begin to achieve rapport.

Interviewing: Part Two The Process of Deception
Determining deception in an interview requires the fraud examiner’s abilities to detect subtle change, limit disbelief in the subject, and suppress emotional responses.

FRAUD BASICS: Interview Preparation, Part Two: Anatomy of a Conversation
Concentrate on those human social-psychological forces that make conversations work. If you do, you’ll formulate effective interview questions.

FRAUDBASICS: Interview Preparation: Before you Ask the First Question…
Many interviews are doomed before the subject and interviewer meet together. Learn how to prepare and avoid the common pitfalls.

Identity Theft: Interviewing and Prosecuting Suspects, Part 2
Examining identity theft suspects requires systematic, methodical techniques designed to yield evidence for possible prosecution.

FRAUDBASICS: Interviewing the Big Dogs
In fraudulent financial statement cases, the fraud examiner must competently interview the CEO and CFO for one reason - they probably committed the crime.

Healthcare and insurance fraud: Investigating provider fraud: A case study
Provider fraud can be the most difficult fraud case to investigate and prove. But it is done and done successfully. Using auditing techniques to identify suspicious billing trends, the fraud was first identified and then proved. In this case, this doctor stole from many different insurance carriers and is now paying the price.

It is Not What We Say, but How We Say It
New insights have shown that deceivers can now be identified by how they say things and not just by what they say.

Using the law to fight fraud: Legal and practical issues related to fraud examinations
In every fraud examination, inevitably, legal issues will find their way into your case and usually at the worst possible time. In this session you'll learn some of the legal issues that you might come across in a fraud examination, and more importantly, how to resolve them before they become a serious problem.

No Confession, No Evidence, No Case?
Fraud examiners often have to use time-honored techniques to parse the words of alleged fraudsters during an interrogation. But sometimes the absence of a suspect's deception can help make the case.

Pilfering in the Pews: What One Cagey Church Treasurer Taught Me
When the offering plate is passed in church on Sundays, most of us assume that our donations are going to be spent wisely.

Rules for the Written Record
Documenting the case is every bit as important as investigating it. This article looks at how to record the results so end users receive the information they need and, equally essential, the report stands up in court.

Sherlock Holmes, CPA, Part 1
The first step in uncovering fraud in the auditor’s bailiwick: analyzing financial information.

Sherlock Holmes, CPA, Part 2
There is an art to conducting admission-seeking interviews.

Ten Steps to a Top-Notch Interview
For practitioners who want to improve their interviewing skills, this article will emphasize what not to do or say to uncover wrongdoing.

Conducting Investigations. Truth or Deception: Analyzing what people say
Identifying deception and identifying truthful information is a crucial component of any audit or investigation. This session will change the way you interpret what others say. You will gain an understanding of how statement analysis can be used in any information-gathering situation.

Using Stress: Kinesic Interview Techniques Can Uncover the Truth
This type of interview is different than traditional methods because the interviewer isn't necessarily looking for information nor a confession from the interview subject; instead, the interviewer is attempting to assess whether the subject is telling the

FraudBasics: When Employees GO BAD. Conducting internal investigations, part one.
This FraudBasics article is adapted from part of the ACFE course, "Conducting Internal Investigations." For more information on this and other courses, visit CFEnet.com/events/seminars.asp.

Fraud Basics: When employees GO BAD. Conducting internal investigations, part two: internal document collection and analysis.
In any fraud examination, you'll amass evidence. Don't compromise the case - use only the best practices of internal document collection and analysis.

“Why Ask?” You Ask
A vital part of discovering fraud concerns the auditor's ability to ask questions and the implications of not asking them. Since most auditors have had no formal interview training, this article focuses on the basics: how to approach the fraud issue with

This article is for ACFE members only. Click here for information about membership.

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