Acquire the case experience and know-how you need to excel in your job. This three-day advanced course takes place in a uniquely interactive learning environment where you will work on two actual fraud cases that have been modified for teaching purposes. Working through these scenarios, you will simulate many aspects of a real case — interviewing a suspect and trying to obtain a confession; compiling evidence and building your case; offering testimony and being cross-examined. By understanding how it feels to be part of a small team working a real investigation, you will enhance your skills as a fraud examiner and expand your capabilities.
While in Austin, your visit to ACFE headquarters will provide a unique opportunity to experience the Fraud Museum exhibit, located in the offices of the Geis Building. Established by ACFE founder and Chairman, Dr. Joseph T. Wells, CFE, CPA, the Fraud Museum tells the story of fraud’s intriguing past with an extensive and eclectic collection of historical fraud pieces. The ACFE Open House reception also welcomes you to the Gregor Building, a historic, 1920s-era home that houses the ACFE’s executive and administrative staff. Tour the building and meet ACFE staff members as you visit the home of the world’s premier anti-fraud association.
Upcoming Courses
No courses are scheduled at this time. Please view our Calendar of Events for other upcoming seminars.
You Will Learn How To:
Plan and execute complex fraud examinations
Avoid legal issues, ranging from workplace searches to electronic communication, during your investigation
Strengthen your evidence-gathering skills by determining what items are relevant and how they should be collected and interpreted
Implement advanced analytical techniques for detecting common fraud schemes
Improve your ability to use technology and the latest computer software
Prepare for and conduct critical interviews of both witnesses and suspects pertinent to the case
Testify under direct and cross-examination
Who Should Attend:
Experienced fraud examiners seeking to complement their practical experience with the knowledge of leading anti-fraud experts
Attorneys, legal professionals and law enforcement personnel
Controllers and corporate managers
Detectives and private investigators
Forensic and management accountants, accounts payable and financial analysts
Governance, risk management and compliance officers
Government employees
Internal and external auditors, CPAs and CAs
Loss prevention and security professionals
Certified Fraud Examiners and other anti-fraud professionals
This course satisfies the ACFE’s requirement of two Ethics CPE hours per year. To read more about the Ethics CPE requirement for CFEs, please visit
ACFE.com/EthicsCPE.
Fees
Members: $995
Non-Members: $1195
CPE Credit
24
CPE Credit by Field of Study
| Field of Study |
CPE Credit |
| Accounting |
1.5 |
| Specialized Knowledge |
9.5 |
| Business Law |
4.5 |
| Communications and Marketing |
5.5 |
| Information Technology |
3 |
| Total |
24 |
Course Level
Advanced
Prerequisite
A solid understanding of the legal, financial, investigative, and criminological principles of fraud prevention, detection, and examination
Experience conducting fraud examinations
Advanced Preparation
None
Delivery Method
Group-Live
Full Course Outline
| Advanced fraud examination techniques |
|
DAY ONE |
DAY TWO |
DAY THREE |
7:30 a.m. -
8:00 a.m. |
Registration |
|
|
8:00 a.m. -
9:20 a.m.
|
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.
|
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.
You will also apply
analytical techniques to determine where fraud might have occurred based on the
risks you’ve identified as part of your planning.
|
Reporting the Case and Preparing for Litigation
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. You will also learn
how to work with prosecutors, civil counsel and defense counsel to tip the
scales of justice in your client’s favor.
|
9:20 a.m. -
9:35 a.m.
|
Break
|
Break
|
Break
|
9:35 a.m. -
10:55 a.m.
|
Analytical Techniques
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.
|
Analytical Techniques, Part 2
You will gather
information about your second case by conducting actual interviews of witnesses
and potential suspects. |
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 are properly
prepared to be grilled under cross-examination.
|
10:55 a.m. -
11:10 a.m.
|
Break
|
Break
|
Break
|
11:10 a.m. -
12:30 p.m.
|
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.
|
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.
|
After the Confession
Often people mistakenly believe that once you get a confession, the
fraud examination is over. But what steps do you need to take after you know
what happened? In this session, you will watch a real fraudster explaining
exactly how he stole $9 million from his employer and how he covered it up. You
will use the information you gain from his confession to develop a an action
plan for discovering who else might be involved, preserving evidence, and
identifying the specific loss to the organization.
|
12:30 p.m. -
1:30 p.m.
|
Group Lunch
|
Lunch on your own
|
Group Lunch
|
1:30 p.m. -
2:50 p.m.
|
Computer Forensics
As part of the case evidence, you will review how information can be
recovered from a computer through forensic examination.
|
Using the Computer in Fraud Examinations
With the numerous
schemes that you have identified as part of your cases, you'll use Internet
websites and other computer programs to identify additional 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.
|
Dissecting and Analyzing Mistakes
Examining past mistakes is the best way to avoid repeating them in the
future. Based on information provided by a real fraudster, you will dissect
what the company and auditors did and analyze the mistakes they made that
allowed the fraud to continue for so long and to cause such a large loss.
|
2:50 p.m. -
3:05 p.m.
|
Break
|
Break
|
Break
|
3:05 p.m. -
4:25 p.m.
|
Applying Interview Techniques, Part 1
Before interviewing witnesses, your team must decide how, where and when
to conduct critical interviews. Using ACFE staff as subjects, you will conduct
interviews to obtain information and evidence for your case.
|
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.
|
Anti-Fraud Programs/Fraud Prevention
At the conclusion of an investigation, you might be asked to put
together an anti-fraud program based on what was learned from the case. What
programs and procedures can you implement to help protect the organization from
this and other frauds in the future?
|
Event Details
Event Cancellation Policy
Our
cancellation policy is intended to keep costs low for attendees. Due to financial obligations incurred by ACFE, Inc. you must cancel your registration prior to the start of the event. Cancellations received less than 14 calendar days prior to an event start date are subject to a $100 administrative fee. No refunds or credits will be given for cancellations received on or after the start date of the event. Those who do not cancel and do not attend are responsible for the full registration fee. Should an event be cancelled or postponed by the ACFE due to
unforeseen circumstances, ACFE will process a full refund of registration fees
within 30 days of such circumstances becoming known. ACFE will attempt to
notify affected customers by phone and email after it determines cancellation
is necessary.
Satisfaction Guarantee
ACFE seminars are unmatched in scope and effectiveness and backed by our unconditional satisfaction guarantee. If you attend an ACFE event and are not completely satisfied, please contact an ACFE Member Services Representative at
MemberServices@ACFE.com or call (800) 245-3321 / +1 (512) 478-9000.
The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:
www.nasbaregistry.org.
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