Fraud’s Finer Points: Accounts Receivable Fraud, Part Five: Other Accounting Manipulations


Asset Misappropriations: Taking It Personally.
Tom Westwood could charm the paint off the side of his house. But as the controlling shareholder of a large car dealership he could also find ways to misappropriate company funds to repaint that same house.

Comparing Best Software for Fraud Examinations
Fraud examiners now have a wide choice of data interrogation tools they can use themselves without bothering the IT department. Here's a comparison of the features of the five most popular products.

Fighting fraud with technology: Computer forensics -- how not to destroy evidence
Most likely the evidence you need to prove your case will be found in the computer and in some cases, that is the only place where the evidence is. Since fraudsters also know that, some will attempt to destroy, hide or password-protect the evidence.

Effective solutions for combating employee theft: Creative employee theft schemes & how to detect them
Just when you think that you've seen every way an employee can steal from you, a new one comes along. Employees are always coming up with creative ways of making you part with your money. In this session you'll learn some of these ways and especially how you can detect them, the first step in stopping them.

Fighting fraud with technology: Data mining: a tool for all fraud examiners
You don't have to be an expert data analyst to successfully detect fraud with the software that is available to most fraud examiners. In this session you'll learn how easy it is to transform virtually any data into interactive reports using either Microsoft Access or Crystal Reports. Real-world data and scenarios will be used to demonstrate the potential to detect fraud and abuse and how it relates to your organization.

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.

Protecting the public interest: Fraud in the government. Identifying and investigating financial reporting fraud of non-profit entities
Non-profit organizations may have different financial objectives, but when it comes to fraud, they are not immune. In this session, you'll learn the many methods of fraudulent financial reporting and the motives behind each. Also discussed will be how to investigate non-profit organizations and how to detect fraud.

Identity Theft: Hunting Down and Nabbing the Thieves - Part 1
Catching identity thieves requires solid cooperation and hard-hitting procedures among fraud examiners, auditors, law enforcement, postal inspectors, the courts, banks, credit card companies, business owners, government, and many others.

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.

Rapid reformer: An interview with Eliot Spitzer, New York state attorney general
Fraud examiners need only basic computer skills and the help of systems administrators to mine for gold and find vital evidence for fraud examinations.

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

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.

Investment-bond Fraud: Smiling Faces Asking for Your Retirement Money
David Namer had the perfect place for your retirement money: mid-yield corporate bonds – Private Placement Memorandums – backed by insurance from a top-rated company. It was perfect until the pyramid collapsed. Learn how this convicted former banker took thousands of small investors for almost $35 million.

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.

New Canadian Privacy Act: Canadian Law Affects Fraud Examinations
The Personal Information Protection and Electronics Documents Act, which went into full force Jan. 1 for all entities involved in Canadian commercial activity, seriously affects the collection and disclosure of personal information including due diligence on prospective and current employees and internal fraud examinations.

Note to Self: `Use Check Lists!` Background Investigation Check Lists Keep Clients Smiling
Background investigation check lists can ensure that you’ll complete the appropriate searches and quickly collect the right data the first time.

Fraud prevention: The latest techniques. Proactive fraud risk reviews: Page 1
In order to combat the modern day fraudster, you need to stay one step ahead of the game. Management must realize that they are not immune to fraud and abuse and must be willing to root out the causes and address their concerns head on. To be successful in the fight against fraud you need a game plan that addresses all opportunities for fraud and abuse and details a plan of action. Learn what the best practices are and what you can use to perform a fraud risk review within your organization.

Beating fraud through internal auditing: Red flags and sources of information for internal audit
Studies show that most fraud against businesses originates from within. In this presentation, you'll learn some of the red flags that may indicate potential financial and ethical problems within an organization and sources of information that the internal auditor can use to proactively detect these vulnerabilities.

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

Developing your fraud examination skills: Using Microsoft Excel and Access to detect fraud
There are many software applications that are available for you to detect fraud. Unfortunately, some of these programs are outside of many fraud examiners' budgets. However, most fraud examiners have Microsoft's Excel and Access right on their desktop, not realizing the potential as a powerful anti-fraud tool. Learn, first hand, some of the practical fraud-busting reports that you can generate using these products.

Conducting Investigations. Workplace Surveillance: How covert methods can work for you
You know you have a fraud, but you can't prove it with documents or interviews. You may find that the best way to prove the case is thorough covert methods. Learn how workplace surveillance may be not only your best option but you only option to prove that fraud has occurred and who is doing it.

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