Finding Fraud Through Internal Audit: 3 Case Studies

Originally Aired on September 28, 2017

Duration: 100 minutes

CPE Credit: 2

Description: This webinar will look at fraud cases detected by internal audit, each of which led to criminal prosecution. We will walk through what occurred, what opportunities existed that allowed the fraud to occur and the related fraudster behavior. We will also discuss the ultimate outcome and how each of the frauds were detected, investigated and resolved. 

Cases studies:

  1. Lima, Peru:  A $5 million materials theft that was concealed through capitalization
  2. Adelaide, Australia: A kickback scheme involving inferior materials for critical parts of a drilling rig, resulting in the death of an employee
  3. Phoenix, Arizona: An asset misappropriation/theft of funding for federally funded community programs run by a church

Field of Study: Auditing

Course Level: Intermediate

Prerequisite: Two years of audit experience

Advanced Preparation: None 

Delivery Format: Group Internet Based

You Will Learn How To:

  • Recognize effective preventive controls to implement based off real life examples
  • Recall red flags shown that helped proved fraud was occurring
  • Identify the various types of fraud schemes committed         

Who Should Attend:

  • Certified Fraud Examiners and other anti-fraud professionals
  • Internal and external auditors, CPAs, CAs, chartered accountants and forensic accountants
  • C-Suite executives
  • Educators and Students                                                                                                                                                                                                                          
Speaker:

Mary Breslin, CFE, CIA                                                                
Founder & Managing Partner                                                              
Empower Audit Training and Consulting, LLC
                                                             

Mary Breslin has more than 20 years experience in internal auditing, fraud examination, management and accounting for companies such as ConocoPhillips, Barclays Capital, Costco Wholesale, Jefferson Wells and Boart Longyear. She specializes in internal audit transformations, operational and financial auditing, fraud auditing and investigations, and corporate accounting.

In addition to audit, fraud and accounting she has significant international experience and has managed audit programs in more than 30 countries.  Prior to becoming a full-time instructor, Breslin held the title of vice president and Chief Audit Executive at a global financial services company. While there she transformed a checklist audit function into a value-add audit department that delivered measurable business results through the use of risk\-based auditing, data analytics, continuous education and skill development for her leadership team and staff. Through her senior audit leadership roles, Breslin has implemented numerous baseline internal audit functions and year-one Sarbanes-Oxley programs, both domestically and abroad.

Additionally, Breslin has extensive fraud audit and investigation experience and has conducted major fraud investigations on multiple continents including large scale federal cases domestically. She has developed and implemented fraud auditing programs in various industries focused on both accounting and operations.

Breslin attended Rutgers University and received her B.S. in accounting, and an MBA from the University of Phoenix while living and working overseas. She is a Certified Internal Auditor (CIA) and Certified Fraud Examiner (CFE). She maintains memberships in the Institute of Internal Auditors (IIA), American Institute of Certified Public Accountants (AICPA), ISACA, the Society of Corporate Compliance (SCCE), and the Association of Certified Fraud Examiners (ACFE). She is currently an instructor and conference speaker for the IIA, the ACFE and ISACA.

 


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Please note: To be eligible for CPE credit for the Online Archive webinar, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.