End of Year 20-CPE Bundle

Ethics, Rationalizations and Human Fallibility

CPE: 2 (ACFE Ethics CPE) | Course Level: Overview

Acting ethically seems easy. In theory, an individual can assess a decision, consider the ramifications, and reach a conclusion that conforms with their own ethical code. In reality, acting ethically is a constant battle against your subconscious, reactionary brain.

As a fraud examiner, it is important to understand how your subconscious can lead you astray and how fraudsters fall prey to common rationalizations and justifications for unethical acts. The same issues that lead to ethically dubious decisions can affect you in the course of your investigation. Fraud examiners must recognize these issues, develop ways to deal with them, and help organizations create more-ethical cultures. In this course, Bret Hood, CFE, discusses the blind spots of our reactionary subconscious and the ways fraud examiners can remain ethically conscious. 

You Will Learn How To:

• Recognize how our subconscious minds affect ethical decision-making
• Describe psychological blind spots that impede ethical decision-making
• Develop methods to prevent unconscious biases from impacting ethical decision-making

CPE Information

• NASBA Information: Behavioral Ethics
• Advanced Preparation: None
• Last Updated: January 2023
• Delivery Method: QAS Self-Study

Inside the Fraudster's Mind

CPE: 8 (ACFE Ethics CPE) | Course Level: Basic

This course takes an inside look at the fraudster’s mind, exploring psychological information that is key to the successful development of a fraud prevention and detection program. This course includes a 50-minute online video examining ten common critical thinking errors displayed by fraudsters and how they are manifested in convicted perpetrators. 

You Will Learn How To:

• Categorize ten common critical thinking errors associated with ethical behavior
• Compare the categories of perpetrators and how they are correlated to the reasons perpetrators commit crimes
• Differentiate between various criminological theories of human behavior
• Identify common motivations for committing fraud
• Identify indicators of deception

CPE Information

• NASBA Information: Specialized Knowledge
• Advanced Preparation: None
• Last Updated: March 2023
• Delivery Method: QAS Self-Study

Fraud Prevention

CPE: 3 | Course Level: Basic

Every day companies entrust their employees with cash, checks, inventory, trade secrets and other assets. While the majority of employees are honest, under the right circumstances, even the most loyal employees might steal if given the motive and opportunity to do so. 

So, what can companies do? If most employees will steal under the right circumstances, then how can theft and fraud be prevented? This course addresses these questions and provides a guide to reducing your organization’s losses due to fraud. 

Fraud Prevention also explores ways to sell fraud prevention to management and provides an overview of internal controls and preventative measures that you can implement to mitigate fraud. 

You Will Learn How To:

• Recognize why people commit fraud
• Identify criminal behavior and common motives for fraud
• Categorize common occupational fraud schemes and determine which preventive controls mitigate these schemes
• Select fraud-prevention measures at the entity level

CPE Information

• NASBA Information: Specialized Knowledge
• Advanced Preparation: None
• Last Updated: October 2023
• Delivery Method: QAS Self-Study

Identity Theft

CPE: 2 | Course Level: Overview

Identity theft is a common type of fraud that does not discriminate. Anyone can be targeted; the victim might be a college student, a retiree, a schoolteacher or a successful attorney. Even businesses can be victims of identity theft.

This course discusses the types of identity fraud and provides guidance to prevent you, your business or even your children from becoming victims of identity theft.

You Will Learn How To:

• Identify the groups most likely to be perpetrators of identity theft, as well as the groups most likely to be targeted
• Compare common types of identity theft schemes
• Recognize the methods identity thieves use to steal information from individuals and businesses
• Determine the most effective methods of preventing identity theft for individuals
• Ascertain the most effective methods of preventing identity theft for businesses

CPE Information

• NASBA Information: Specialized Knowledge
• Advanced Preparation: None
• Last Updated: May 2023
• Delivery Method: QAS Self-Study

Developing and Defining a NextGen Anti-Fraud Culture 

CPE: 2 | Course Level: Basic

The concept that culture is pivotal in combatting fraud may not be news. But establishing a strong anti-fraud culture can be elusive and even more difficult to measure. Fraud is continuing to evolve and grow, making it more important than ever for you to leverage your biggest tool—your people.
 
A next generation (NextGen) anti-fraud culture will push the boundaries. Rather than relying on standard training and hiring good people, a greater focus on codifying and measuring culture to enhance fraud risk management will better combat the ever-evolving threat of fraud every organization faces.

This on-demand webinar explores what good, better and best look like when it comes to anti-fraud culture and explore varying approaches and best practices each step of the way. This insight will enable you to enhance your overall fraud risk management program and move towards a NextGen anti-fraud culture.  

You Will Learn How To:

• Define the importance of anti-fraud culture
• Determine what good, better, and best look like when it comes to anti-fraud culture
• Identify best practices and approaches for achieving a NextGen anti-fraud culture
• Measure or assess anti-fraud culture

CPE Information

• NASBA Information: Specialized Knowledge
• Advanced Preparation: None
• Last Updated: January 2022
• Delivery Method: QAS Self-Study

The Psychology of Scammer Tactics on Vulnerable Populations

CPE: 2 | Course Level: Basic

Do you know the latest frauds and scams targeting millions of hardworking and retired Americans? 

In this on-demand webinar, you will learn how to understand and recognize common persuasion tactics used by scammers, how spoofing changed the fraud landscape with robo-calls, and what traits and vulnerabilities scammers look for in their victims. You will also learn which vulnerabilities scammers might use to target you. 

You Will Learn How To:

• Identify common persuasion tactics used by scammers
• Recall best practices for reshaping the language of victimization
• Recognize common scams that target older adults
• Recognize the vulnerabilities that scammers look for and learn how to defend against them

CPE Information

• NASBA Information: Specialized Knowledge
• Advanced Preparation: None
• Last Updated: December 2022
• Delivery Method: QAS Self-Study

Is It a Red Flag?

CPE: 0.2 | Course Level: Overview

The term red flag is used frequently in conjunction with fraud investigations. Sometimes, it can be overused, and its value as an investigative tool may suffer as a result. In this course, you will learn how to consider whether certain facts, behaviors and qualities are indeed potential trouble signs or if these supposed red flags are nothing more than red herrings.

You Will Learn How To:

•  Ascertain the difference between a legitimate red flag and benign context clues that can be misinterpreted as fraud indicators

CPE Information

• NASBA Information: Specialized Knowledge
• Advanced Preparation: None
• Last Updated: December 2022
• Delivery Method: Nano Learning

Cybersecurity Best Practices

CPE: 0.2 | Course Level: Overview

Through well-planned, multi-faceted cybersecurity programs, organizations of any size can greatly mitigate risks posed by computer frauds such as malware, social engineering techniques and unauthorized access of sensitive data. In this course, you will learn cybersecurity methods that are important pillars upon which to build a robust cybersecurity program.

You Will Learn How To:

• Identify methods of preventing or deterring computer and internet fraud

CPE Information

• NASBA Information: Information Technology
• Advanced Preparation: None
• Last Updated: March 2022
• Delivery Method: Nano Learning

Red Flags of a Ponzi Scheme

CPE: 0.2 | Course Level: Overview

The public has long known about Ponzi schemes. These scams continue to emerge and affect the global economy today. In this course, you will discover several red flags of a Ponzi scheme that can be used to help prevent unwitting investors from becoming victims of fraud.

You Will Learn How To:

• Recognize the red flags of a Ponzi scheme
• Distinguish the difference between a Ponzi scheme and a pyramid scheme

CPE Information

• NASBA Information: Specialized Knowledge
• Advanced Preparation: None
• Last Updated: January 2022
• Delivery Method: Nano Learning

The Fraud Triangle

CPE: 0.2 | Course Level: Basic

The Fraud Triangle is a model consisting of three components used for explaining the factors that cause someone to commit occupational fraud. In this course, you will learn about these three components through the use of an interactive model of the Fraud Triangle with videos from three convicted fraudsters.

You Will Learn How To:

• Recognize the elements of the Fraud Triangle
• Identify the elements of the Fraud Triangle in fraudsters’ behavior

CPE Information

• NASBA Information: Specialized Knowledge
• Advanced Preparation: None
• Last Updated: January 2022
• Delivery Method: Nano Learning

DLT Versus Blockchain

CPE: 0.2 | Course Level: Overview

This course will provide you with an introduction to distributed ledger technology, demonstrate how it compares to blockchain and show how fraud examiners should prepare as these technologies enter the larger fraud landscape.

You Will Learn How To:

• Recognize the primary features of distributed ledger technology and how it compares to blockchain technology

CPE Information

• NASBA Information: Information Technology
• Advanced Preparation: None
• Last Updated: November 2022
• Delivery Method: Nano Learning