ActiveData for Excel: Harness the Power of Excel with the Features of IDEA


Beating fraud through internal auditing: A fraud primer for the new internal auditor
When new internal auditors are assigned the task of looking for fraud, many find themselves without the necessary skills to do a proper examination. In this session, you'll get an overview of what the new internal auditor needs to know about fraud in his or her first fraud assignments.

Capturing computer screens and crooks: Ctrl Print Screen: an effective tool
Learn how to use the Print Screen function on your personal computer keyboard to save evidence and prepare it for court presentation.

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.

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.

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.

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.

Delving Deep into Suspects' Computers: Learn Some Techniques to Find Digital Evidence
You may not take the lead in a computer forensic investigation, but knowledge of binary files and metadata will help you understand some methods of catching fraudsters.

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.

Data mining: a tool for all fraud examiners. Digging for golden evidence
Fraud examiners need only basic computer skills and the help of systems administrators to mine for gold and find vital evidence for fraud examinations.

Don't Search That Computer!
Electronic data can contain valuable evidence of wrongdoing that can put a fraudster behind bars faster than you can say, 'delete it.'

Electronic Imaging: How to Avoid a Paper Avalanche when Managing Complex Cases
Electronic imaging technology provides organizations with the tools required to quickly categorize, filter, customize, analyze, store, and retrieve enormous amounts of information residing on multiple media.

Fast, Free, and Traceless Computer Forensics
Sophisticated computer forensics programs could be a bit pricey for your examinations. Knoppix, a free offspring of the open-source Linux operating system, may be just what you need.

Fear Not The Software: Fraud Fighting With Data Analysis Tools. Fear not the data either, part two: Importing data files
While the last column focused mainly on requesting data (steps 1 and 2), this column will focus on the actual importing of that data (step 3). To import data though, we need to focus on the types of data files and how to import each one into a data analysis package.

Fear Not the Software: Fraud Fighting with Data Analysis. Digging Even Deeper: Find the uncommon frauds with deductive tools
Most data analysis for fraud is specifically focused on precise red flags of fraud. The tools used are therefore query-based, which allows the fraud examiner to extract records that meet a certain criteria such as invoices paid to a vendor who has the same address as an employee. The process is inductive in nature and while it'll find much of the fraud it also misses the uncommon schemes that could sink an organization.

Fear Not The Software: Scattergraphing. Quickly finding needles in the haystack
Sometimes a fraud examination appears daunting because of an extensive amount of data that needs to be sifted to identify exceptions. In one instance, a company was at risk for overreporting revenue on its financial statements.

Fear Not The Software: Fraud Fighting With Detection Systems. Top THREE best practices when automating proactive fraud detection systems
To stay on track, you might heed some of the best practices borne out of extensive research for the "2005 Buyer's Guide to Audit, Anti-Fraud, and Assurance Software." Below are the top three best practices excerpted from this book, which focus mainly on implementing data analysis software to detect fraud.

Fear Not The Software: Fourth Quarter Revenue Trending: Customer dimension for financial statement fraud testing
As the 2005 year-end approaches, fraud examiners need to remember the impact of revenue mistatements. While financial statement fraud only represents 7.9 percent of the number of fraud cases (per the ACFE's 2004 Report to the Nation), in dollar terms the median loss is $1 million per incident. Of these misstatements, fictitious and improperly timed sales are popular favorites as many company health stats are based on their ability to maintain and grow revenue.

Fear Not the Software: Detecting fraud risk with strong methodology
During a recent meeting, I was looking at a whiteboard on which an accounting malpractice attorney had mapped out a defense case for an auditor who had failed to detect a large billing scheme fraud.

Current Issues. Forensic Document Analysis: DNA and Beyond
There may be more to your evidence than just the piece of payment that's in your case file. It may be what's on the piece of paper that seals your case rather than just the information that's in it. Find out what's important and what's not.

From the Naked Eye to DNA, Part Two: Document Examination Beyond Handwriting
Modern document examiners not only determine authorship and authenticity but they use the latest technology to detect changes, resurrect evidence, recover entire documents, and analyze DNA.

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.

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.

Investigating by Computer: Levering technology. Using technology to lighten the load, part one
No matter what type of organization you work in, technology is moving forward at a blinding pace. Do you know what technology is available or the best combination of electronic tools to use in your fraud investigations? This session will help you evaluate technology solutions that best suit your needs using actual demonstrations.

Fraud preventions: The latest techniques. Developing a strategy to fight fraud
Does your organization have a strategy to fight fraud? It's not enough just to detect and investigate fraud, but a well-rounded anti-fraud program will also have taken measures that will prevent fraud. Once this is implemented, everything else will fall into place. Learn how you can develop strategies that will work for you.

Law and Much Order
This U.S. federal prosecutor will help you review the courtroom requirements for presenting evidence and testimony, attorney-client privilege and how it affects fraud examiners, the work product doctrine, and other necessary law topics.

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.

Practical solutions to current fraud issues: Producing electronic evidence
In recent financial statement scandals, much of the publicity centered around shredded documents and deleted e-mails. While this might not be a common occurrence, nevertheless, if this happened in your organization, what would you do? Learn how you might handle this situation if you are confronted with situation as well as some good tips on protecting information that might make a difference in litigation.

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.

Fraud prevention: The latest techniques. Proactive fraud risk reviews: Page 2
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.

Fear Not the Software: The Pros and Cons of Microsoft Access as a Fraud-busting Tool


Preventing and detecting financial statement fraud: Sarbanes-Oxley Update
When Sarbanes-Oxley was passed, it had a profound effect on CPA's everywhere. Now that it has had a chance to settle in, has it had the impact that was intended by its passage? Get an update on what has happened in the last year and what is expected to come in the future years. You'll also learn the potential opportunities available for your practice and the pitfalls for your clients.

Practical solutions to current fraud issues: Steganography detection: finding evidence in plain sight
Steganography has been used in many forms for centuries. It has now moved into the digital realm offering a rich environment for hiding virtually unlimited types of data in audio, video, and image files. Although it has a number of legitimate uses, it can and is being misused. This session will discuss the origins and background of steganography and research into the ability to detect its presence in seemingly innocuous digital carriers.

Taking a Byte out of Crime: Canada's first 'electronic courtroom'
Canada's first 'electronic courtroom' put two criminals behind bars and provided invaluable insights for the fraud examiners on the case.

Tech Corner Reviews: Backup hardware and software. Are you protecting your work?
This column reviews hardware and software products available to the fraud examiner. Most reviewed items have a street price of less than $300 and in many instances, there will be reviews of software applications which are free.

Tech Corner Reviews: Monarch V8 increases power of fraud examiners to mine and analyze data without IT help
In this column, the author reviews hardware and software products that could aid the fraud examiner.

Healthcare and Insurance fraud: Using technology to detect healthcare fraud
Even though strides have been made to defeat health care fraud, it continues to be alive and healthy. Where fraud examiners used to have to wait for tips, technology has provided better ways of detecting fraud. And, you don't have to be a technology expert to find it. Using software that most likely you already have, you'll learn how to research and run queries to find aberrant billing patterns that have a higher probability for fraud.

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.

When Employees Count Too Much: Spotting Overstated Inventory
Because inventory fraud is often more difficult to prevent and detect than other asset thefts, fraud examiners need to understand the mechanics of inventory accounting and the signs of overstated inventory schemes.

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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