Advanced Fraud Examination Techniques

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Planning the Fraud Examination 

One of the best ways to sharpen your fraud examination skills is through practice. This week you will hone your skills by working two different fraud case scenarios. In this session, you will explore the details of one case and decide how to assemble the fraud team, compile a thorough fraud examination checklist and begin developing information.

Analytical Techniques, Part 1 

There are several different fraud schemes that might be present in your cases. In this session, you will apply analytical techniques to determine where fraud might have occurred based on the specifics of the first case and the risks you’ve identified as part of your planning.

Legal Issues, Part 1 

When conducting an investigation involving powerful people, you must be sensitive to the potential volatility of the situation. In this session, you will discuss the intricacies of certain privileges, and the duties of officers and directors to conduct investigations of wrongdoing.

Computer Forensics 

As part of the case evidence, you will review how information can be recovered from a computer through forensic examination.

Applying Interview Techniques, Part 1 

Before beginning the interviews of witnesses, your team must decide how, where and when to conduct other critical interviews. Using ACFE staff as subjects, you will conduct interviews to obtain information and evidence for your case.

Identifying and Gathering Evidence 

Your second case, like most fraud cases, involves massive amounts of documentation and complex relationships. You will decide what evidence is needed and relevant, how it should be gathered and interpreted and what should be done to best protect the chain of custody.

Analytical Techniques, Part 2 

There are several different fraud schemes that might be present in your cases. In this session, you will apply another set of analytical techniques to determine where fraud might have occurred based on the specifics of the second case and the risks you’ve identified as part of your planning.

Applying Interview Techniques, Part 2 

You will gather information about your second case by conducting actual interviews of witnesses and potential suspects.

Legal Issues, Part 2 

Fraud examiners must plan their investigation around the legal parameters that protect both employees and employers. This session will discuss specific legal issues concerning the investigation, ranging from workplace searches to electronic communication.

Using the Computer in Fraud Examinations 

The computer is a powerful tool to help you analyze data — quickly and efficiently — as well as present data. With the numerous schemes that you have identified as part of your cases, you'll use computer programs, Internet websites and databases to focus on how to identify red flags. You will also be shown how to present the data that is easily understood by the client and, most important, the judge and jury.

Admission-Seeking Interview Techniques 

Getting a confession is never easy, and the players that you are up against in this case are highly intelligent and most likely will be arrogant and uncooperative. Your team will interview the suspects and try to walk away with a confession and signed statement.

Reporting the Case 

You will meet with counsel and the client to provide a summation of the case and your findings. The findings will then be formatted into a written report.

Preparing the Case for Litigation 

It looks like your case is going to trial. In this session, you will learn how to work with prosecutors, civil counsel and defense counsel to tip the scales of justice in your client’s favor.

Advanced Testifying Methods 

With the assistance of counsel, you will decide what evidence will be introduced on direct examination, how the testimony should be presented and what visual aids will be used. Then, you will determine what the weaknesses are in the case, and how to best answer the questions so that you can be properly prepared to be grilled under cross-examination.

Anti-Fraud Programs/Fraud Prevention 

At the conclusion of an investigation, you might be asked to put together an anti-fraud program to prevent future occurrences. Your team will put together such a program and present it to the rest of the attendees.