Once a fraud scandal goes public, the “what, when, where and how” become a matter of public record. But what about the “why”? What drives these individuals to lie, cheat and swindle? Understanding the path a fraudster takes from employee to
criminal can provide valuable insight that can help strengthen your anti-fraud initiatives and make your fraud examinations more successful.
Take a fascinating look inside the mind of a fraudster during this 1-day ACFE course. Through discussions of human behavior, video interviews with convicted fraudsters and interactive problem-solving, you will gain a deeper understanding
of motivations and personality traits common to many fraudsters.
Upcoming Courses
No courses are scheduled at this time. Please view our Calendar of Events for other upcoming seminars.
You Will Learn How To:
Recognize common characteristics of fraud perpetrators
See what societal and organizational factors can lead to fraud
Recognize red flags of employee behavior
Use behavioral knowledge to enhance your fraud examination
Design anti-fraud programs to include behavioral characteristics
Who Should Attend:
Certified Fraud Examiners and other anti-fraud professionals
Attorneys, legal professionals and law enforcement personnel
Detectives and private investigators
Internal and external auditors, CPAs, CAs and forensic accountants
Governance, risk management and compliance officers
Loss prevention and security 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: $295
Non-Members: $395
CPE Credit
8
Field of Study
Behavioral Ethics
Course Level
Overview
Prerequisite
None
Advanced Preparation
None
Delivery Method
Group-Live
Full Course Outline
Understanding the mindset of a fraudster
| 7:30 a.m. - 8:00 a.m. |
Registration and Continental Breakfast |
| 8:00 a.m. - 9:20 a.m. |
Understanding the Behaviors and Motivations to Commit Fraud
Fraud is a human act. It involves intentional acts humans using deception, trickery, or other dishonest action for the purpose of depriving others of their money or property. Therefore, to understand why people commit fraud, it is necessary to understand human behavior and the motivating factors that influence people to commit fraud. This block examines human behavior in more detail. It presents a broad survey of concepts and terminology necessary to understand why individuals engage in fraud. |
| 9:20 a.m. - 9:35 a.m. |
Break |
| 9:35 a.m. - 10:55 a.m. |
Pressures, Opportunities and Rationalizations for Fraud
The fraud triangle is the best and most widely accepted model for explaining why people commit fraud, and it provides that there are three factors that must be present at the same time for an ordinary person to commit fraud—pressure, perceived opportunity and rationalization. This block examines these three factors in detail. |
| 10:55 a.m. - 11:10 a.m. |
Break |
| 11:10 a.m. - 12:30 p.m. |
Individual Traits and Fraudulent Behavior Fraud is criminal behavior, and criminal behavior is influenced, in part, by personality. Personality is a dynamic and organized set of individual traits—such as behavioral, temperamental, emotional, and mental—that characterize a unique individual. So, it is important to understand the personality traits that might influence fraudulent behavior. This block contains a discussion of common personality traits associated with fraudulent behavior.
|
| 12:30 p.m. - 1:30 p.m. |
Group Lunch |
| 1:30 p.m. - 2:50 p.m. |
Using Behavioral Knowledge in Your Examination
Fraud examinations, which involve efforts to resolve allegations or suspicions of fraud, encompass a variety of tasks, and to conduct more effective examinations, fraud examiners should employ behavioral science knowledge in all parts of the examination process. Fraud examiners can use such knowledge to assist in, among other things, developing investigative strategies, conducting interviews and establishing fraudster profiles. This block examines various ways in which fraud examiners can use behavioral science knowledge in the fraud examination process. |
| 2:50 p.m. - 3:05 p.m. |
Break |
| 3:05 p.m. - 4:25 p.m. |
Fighting Back: Fraud Prevention Strategies
Fraud prevention requires a program of policies, procedures and controls that, in the aggregate, minimizes the likelihood of fraud while maximizing the possibility of detecting any fraudulent activity that might occur. However, to establish effective anti-fraud policies, procedures and controls, it is necessary to understand the factors that cause individuals to engage in fraudulent behavior. This block applies knowledge about what drives individuals to commit fraud to the development of strategies for preventing fraud. |
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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