Virtual Seminar

Understanding the Mindset of a Fraudster

  • Feb 7-8, 2023 8:30 a.m.
  • Central Time (CT)
Course Level
Overview
Delivered via
Online
CPE
8
ACFE Ethics CPE

Description

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 2-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.

Prerequisites

None

You Will Learn How To:

Design anti-fraud programs to include behavioral characteristics

Recognize common characteristics of fraud perpetrators

Recognize red flags of employee behavior

See what societal and organizational factors can lead to fraud

Use behavioral knowledge to enhance your fraud examination

CPE Information

This course fulfills the annual ethics CPE requirement for CFEs. Learn more about the ethics CPE requirements for CFEs.
CPE Credit: 8
Advanced Preparation: None
Delivery Method: Group Internet Based

Credit by Field of Study

Behavioral Ethics: 8

Registration & Fees

Registration Fee:

ACFE Members: $395
Non-Members: $495


Early Registration Deadline: January 9, 2023
Register by the Early Registration Deadline to SAVE USD $100!

Course Outline

Day 1

  • 8:30 – 9:50 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.

  • 10:05 – 11:30 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.

  • 12:30 – 1:50 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.

Day 2

  • 8:30 – 9:50 a.m. Using Behavioral Knowledge in an 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.

  • 10:05 – 11:30 a.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.

Presenters

John D. Gill, J.D., CFE - Speaker

John Gill

Chief Training Officer
Association of Certified Fraud Examiners

John D. Gill graduated from the University of Arkansas with a Bachelor’s Degree in English. In 1990, he received his J.D., with honors, from the University of Texas School of Law.

Prior to working for the ACFE, Mr. Gill was an attorney in the Austin, Texas office of the law firm of Bragg, Smithers and Curry, where he was involved with civil fraud, insurance, and deceptive trade practices cases. He was the editor of the DTPA Forms and Practice Guide, written by David Bragg and Michael Curry.

In 1995, Mr. Gill joined the ACFE and served as both its general counsel and the manager of the Research Department for nine years. When the Research Department expanded in 2003, he took on the role of Research Director where he either created, or assisted in the creation of, dozens of educational products. In 2009, he was promoted to Vice President – Education, and in 2022, he was promoted to Chief Training Officer. In this role he oversees all ACFE training activities whether through a public event, a self-study course, an exam review course, or a private group training. He works with the ACFE’s talented Events, Research, and Training departments to provide the best anti-fraud education available anywhere.

He serves on the faculty of the ACFE and is a co-instructor of the CFE Exam Review class. He is a co-author of The Fraud Examiners Manual. He is the publisher of and a contributing author to Fraud Magazine.

Mr. Gill is a member of the Association of Certified Fraud Examiners, the Austin Chapter of ACFE, Phi Beta Kappa, and the State Bar of Texas.

Policies

Payment must be received by January 9, 2023 to receive early registration discount. 

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.

Terms and Conditions

 


nasba-events-tos-image 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.