30th annual acfe global fraud detecting fraud with data ... · acfe membership the anti-fraud...

Fraud at the Top: The Costly Effect of Fraud Committed by

Owners and Executives

FOURTH QUARTER 2018ANTI-FRAUD Resource Guide

Detecting Fraud with Data Analytics Workshop, PG. 28

Consumer Fraud, PG. 44

30th Annual ACFE Global Fraud Conference, PG. 10

14

10

Fraud at the Top: The Costly Effect of Fraud Committed by

Owners and Executives

4CONTENTSFourth Quarter 2018

7

2 | LEARN MORE VISIT ACFE.com CALL (800) 245-3321 or +1 (512) 478-9000

ON THE COVER

4 Fraud at the Top: The Costly Effect of Fraud Committed by Owners and Executives

Olympus scandal: $1.7 billion. Bernie Madoff’s Ponzi scheme: $65 billion. Enron’s estimated total losses: $74 billion. Occupational frauds committed by owners and executives tend to be extremely costly, but why are they more costly and how do they differ from other types of fraud?

MEMBERSHIP AND CERTIFICATION

6 ACFE Membership

7 Member Profile: Mary Durden CFE Tackles Insurance Fraud

LIVE EVENTS

8 Calendar of Events

10 30th Annual ACFE Global Fraud Conference

12 2018 ACFE Law Enforcement and Government Anti-Fraud Summit

14 2018 ACFE Fraud Conference Canada

15 Fraud Week 2018

BASIC

INTERMEDIATE

ADVANCED

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 spon-sors may be addressed to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

DISCLAIMERS

Cancellation Policy — Due to financial obliga-tions incurred by the ACFE, you must cancel your registration prior to the start date of the event. Cancellations received less than 14 calen-dar days prior to the event start date are subject to a $250.00 administrative fee (for CFE Exam Review Courses) or a $100.00 administrative fee (for all other ACFE events and conferences). 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. Terms and conditions are subject to change without notice. Visit ACFE.com for the latest updates.

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SEMINARSACFE Seminars give you the oppor-tunity to learn in an instructor-led, classroom environment. To help you select training that fits with your level of knowledge and expe-rience, seminars are categorized by level. Look for the color-coded tabs in the seminar section:

16-21 These courses provide essential knowledge and lay the foundation for professional development.

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The next level in your experience, intermediate courses broaden and

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42 ACFE Featured Webinar ACFE webinars are a convenient

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OVERVIEW

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THE COSTLY EFFECT OF FRAUD COMMITTED BY OWNERS AND EXECUTIVES

Olympus scandal: $1.7 billion. Bernie Madoff’s Ponzi scheme: $65 billion. Enron’s estimated total losses: $74 billion. Occupational frauds committed by owners and executives tend to be extremely costly, but why are they more costly and how do they differ from other types of fraud?

In the ACFE’s 2018 Report to the Nations, survey respondents were asked to provide a broad range of information about the fraud perpe-trators they investigated, including the offenders’ details of employ-ment, basic demographics, prior misconduct and behavior that might have been warning signs of fraudulent activity. One highlighted area was fraud committed by those at the top of an organization or agency. Owners’ and executives’ level of authority, the duration of their frauds and their tenure all contributed to their frauds being more costly.

FRAUDAT THE TOP:

LEVEL OF AUTHORITYAs seen in the report, there is a strong cor-relation between the fraud perpetrator’s level of authority and the size of the fraud. While owners and executives only com-mitted 19% of the frauds in our study, the schemes committed by these individuals resulted in a median loss of $850,000, which was nearly six times larger than the median loss caused by managers, and 17 times larger than the median loss caused by low-level employees.

A significant correlation between au-thority and fraud loss has been found in every edition of the report dating back to 1996. This correlation likely reflects the fact that high-level fraudsters tend to have greater access to an organization’s assets than low-level personnel. They may also have greater technical ability to commit and conceal fraud, and they might be able to use their authority to

override or conceal their crimes in ways that low-level employees cannot.

FRAUD DURATIONAnother reason frauds committed by high-level perpetrators are more cost-ly could be that their schemes tend to last longer. The median duration of a scheme committed by an owner/exec-utive was 24 months, compared to 18 months for schemes committed by man-agers and 12 months for those commit-ted by employees.

TENUREAs the report shows, fraud losses tend to increase based on how long the fraud perpetrator worked for the victim orga-nization. Perpetrators with less than one year of tenure caused a median loss of $40,000, while those with more than 10

years’ experience at the victim organiza-tion caused a median loss of $241,000, more than six times as high.

One possible explanation for the cor-relation between tenure and fraud loss might be that employees who have been with an organization for long periods of time are often promoted to positions of greater authority.

To test this explanation, we separated all fraud offenders into two groups: those who had been with their organizations five years or fewer, and those who had been with their organizations six years or more. We then compared the median loss for these two groups across similar levels of authority. Interestingly, at every level, the more tenured fraudsters caused signifi-cantly larger losses than their less tenured counterparts. This indicates that the cor-relation between tenure and fraud loss to some extent operates independently from the offender’s level of authority. We believe it is likely that those with longer tenure at a victim organization tend to have a bet-ter understanding of the organization’s controls and processes — including gaps or weaknesses in those processes — which may enable them to do a better job of com-mitting and concealing fraud. In a sense, these perpetrators are learning from expe-rience how to steal from their employers.

These findings can help you to identify the common characteristics and risk pro-

files for those who commit occupational fraud, which can help you better rec-ognize fraud perpetrators or those at risk for engag-ing in fraudulent activi-ty. You can find the 2018 Report to the Nations, as well as supplementary in-fographics and resources, at ACFE.com/RTTN.median loss

median loss

$200,000$100,000

more than 5 years’ tenure

less than 5 years’ tenure

Fraudsters who had been with their company longer

stole twice as much

Owners/executives accounted for

a small percentage of cases

but caused a median loss of

$850,000

19%of cases

24months

Median duration of a scheme committed by

an owner/executive

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ACFE MembershipThe anti-fraud profession is constantly changing. How will you keep up? ACFE membership provides you with knowledge and tools to help you detect and deter fraud.

ACFE Associate Membership is open to individuals of all job functions, industries and levels of experience. Visit ACFE.com/membership to learn more.

Exclusive Membership Benefits Include:• Knowledge and tools — Stay up-to-date with free subscriptions to the thought-provoking Fraud Magazine®, the timely FraudInfo and other

practical newsletters. Advance your anti-fraud efforts with our complimentary webinars, tools, resources and more.

• Networking opportunities — Connect with colleagues through the world’s largest network of anti-fraud professionals. Trade tips and gain referrals through our members-only online community, local chapters and in-person seminars and conferences.

• Professional development — Sharpen your skills and stay competitive with interactive webinars, on-demand trainings and in-person events.

• Member savings — Enjoy exclusive discounts on networking events, the CFE Exam Prep Course and professional development resources. Last year ACFE members saved more than $3.5 million on the best anti-fraud training available.

• Career support — Elevate your career through our members-only job board, online Career Center, free career webinars and mentorship program.

The CFE Credential Many Associate members go on to become Certified Fraud Examiners (CFEs). The CFE credential is globally recognized, respected and accepted as the standard of professional excellence. CFE certification represents documented evidence of anti-fraud expertise and experience, representing a high level of competence and professionalism.

A Global Credential to Advance Your Career

CFES IN MORE THAN 180 COUNTRIES

MORE THAN 75% OF FORTUNE 500 COMPANIES EMPLOY CFES

CFES EARN 31% MORE than those without the credential*

RECOGNIZED IN HIRING POLICIES OF LEADING ORGANIZA-TIONSincluding the FBI, the SEC and the U.S. Department of Defense

ONE OF THE MOST MARKETABLE CREDENTIALS TODAY, according to Robert Half International

CERTIFIED FRAUD EXAMINER

*2017/2018 Compensation Guide for Anti-Fraud Professionals.

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CFE Tackles Insurance Fraud

Mary Durden, CFE, has enjoyed a long tenure at insurance giant GEICO. Beginning as a customer service representative, she found her calling as a special investigations unit (SIU) field analyst. Since embarking on that career path, she has investigated and assisted in the prosecution of hundreds of fraudsters.

How did you first become passionate about fighting fraud? I began working at GEICO shortly after completing my bach-elor’s degree in 1998. During the first six years of my career, I worked as a customer service representative, a staffing ana-lyst and a claims liability adjuster. While a liability adjuster, the SIU Analyst position was created and I applied for it after a supervisor in my department suggested that I should. Shortly after beginning my position, I worked a large, complicated case and knew I had found something I loved to do. I enjoy problem solving and analyzing data, so being a fraud analyst is the best of both worlds.

As part of your role, you’ve assisted in criminal investiga-tions. What are some of the unique challenges that other CFEs might not anticipate when dealing with the legal outcomes of fraud investigations?One of the largest differences between investigations and criminal prosecution is the time frame involved and how far out some of the criminal investigations can stretch — espe-cially when multiple carriers are involved in an investigation. It’s important to realize that even though the insurance fraud investigation by the carrier is completed, law enforcement still has to conduct its own separate investigation as well as collect evidence and other valuable intelligence from the in-volved carriers. Once the criminal investigation is completed, it can then take some time between the completion and the subject being arrested and facing a judge for the first time to start that process. We have had several large-ring investiga-tions during my tenure at GEICO where it was more than two years from the time the SIU case began until warrants were issued for those involved.

Is there anything unique about insurance fraud that sets it apart from fraud in other industries? Insurance fraud is unique in that it is difficult to accurately pre-dict the amount of fraud that occurs and the exact value of the money stolen. The main reasons for this lack of knowledge are that much insurance fraud goes undetected and no single national agency gathers fraud statistics. Insurance fraud data is somewhat fragmented, making our knowledge of it a continuing work in progress. Insurance fraud is also unique in that it can be perpetrated by many different parties such as the insurance applicant, third-party claimants, policy holders and the professionals who provide services and equipment.

Additionally, insurance fraud is often committed by individuals who would never consider violating the law in a more traditional sense.

One thing that is becoming more prevalent is the migration to insurance fraud from suspects usually involved in other fraud or criminal activity. We have worked rings in the metro Atlanta area being perpetrated by street gangs which in years past would focus on drug dealing and other criminal activity. Because of tightening penalties for arrests of that nature, the groups have moved into insurance fraud and the staging of accidents.

What is a memorable case or project that you have worked on; one that made you feel especially proud? In 2011, I worked a case with the National Insurance Crime Bureau (NICB) and the Georgia Bureau of Investigations (GBI) that I will never forget. Because of a tip from the NICB that a particular vehicle had been involved in many GEICO claims, I began to investigate the claims and the individual perpetrating the fraud. She was initially hard to track because she continued to purchase new policies in fake names with fake information, but I quickly figured out that she always used one of three email addresses. I searched our claims data every day for those email addresses to ensure that we did not pay her any additional money on fraudulent claims. Because the subject had a lengthy prior criminal history and was on parole at the time of her fraud against GEICO, the GBI prosecuted her on a federal level and she was sentenced to six years in prison. Not only did I learn a great deal about federal laws, I also realized the importance of proactively searching for fraud.

What is one of the biggest lessons you have learned since becoming a CFE? One of the biggest lessons I have learned since becoming a CFE is that fraud is much more prevalent, in all industries, than I had ever thought. Through the articles in the ACFE’s Fraud Examiner newsletter and Fraud Magazine, I have learned not only how widespread it is but how much of it is missed until it has become a huge problem. We had al-ready begun proactive measures in my department before I obtained my CFE, but now I put a great deal of thought and research into what fraud we might be missing and how it can be identified.

Mary Durden, CFE Special Investigations Unit Field Analyst, GEICO

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Calendar of Events

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ADVANCE YOUR CAREER WITH TRAINING FROM THE GLOBAL LEADER IN ANTI-FRAUD EDUCATION.

Register for both events and SAVE!+ COMBO COURSE

OCTOBERPROFESSIONAL INTERVIEWING SKILLSSeattle, WAOctober 1-2 | CPE: 16

LEGAL ELEMENTS OF FRAUD EXAMINATIONDallas, TX October 10 | CPE: 8

CYBERFRAUD AND DATA BREACHESDallas, TXOctober 11-12 | CPE: 16

BRIBERY AND CORRUPTIONBaltimore, MDOctober 15-16 | CPE: 16

CFE EXAM REVIEW COURSENew York, NYOctober 22-25 | CPE: 30

2018 ACFE LAW ENFORCEMENT AND GOVERNMENT ANTI-FRAUD SUMMIT Washington, D.C.October 25 | CPE: 8

2018 ACFE FRAUD CONFERENCE CANADAOttawa, ONOctober 28-31 | CPE: 4-24

CFE EXAM REVIEW COURSEAustin, TXOctober 29-November 1 | CPE: 30

NOVEMBER FINANCIAL STATEMENT FRAUDZurich, SwitzerlandNovember 5-6 | CPE: 16

INVESTIGATING CONFLICTS OF INTERESTNashville, TNNovember 5 | CPE: 8

OBTAINING, MANAGING AND SEARCHING ELECTRONIC EVIDENCENashville, TNNovember 6-7 | CPE: 16

FRAUD RISK MANAGEMENTTampa, FLNovember 8-9 | CPE: 16

EFFECTIVE REPORT WRITING FOR FRAUD EXAMINERSLos Angeles, CANovember 14 | CPE: 8

INVESTIGATING ON THE INTERNETLos Angeles, CANovember 15-16 | CPE: 16

DETECTING FRAUD WITH DATA ANALYTICS WORKSHOPColumbus, OHNovember 28-30 | CPE: 16-24

DECEMBER

UNDERSTANDING THE MINDSET OF A FRAUDSTERLas Vegas, NVDecember 3 | CPE: 8

UNCOVERING FRAUD WITH FINANCIAL AND RATIO ANALYSISLas Vegas, NV December 4-5 | CPE: 16

PRINCIPLES OF FRAUD EXAMINATIONAustin, TXDecember 10-13 | CPE: 28

OCT 1

OCT 28

OCT 25

OCT 29

OCT 15

OCT 10

+ COMBO COURSE

OCT 11

OCT 22

NOV 5

+ COMBO COURSE

NOV 5

NOV 6

NOV 8

NOV 14

+ COMBO COURSE

NOV 15

NOV 28

DEC 3

+ COMBO COURSE

DEC 4

DEC 10

http://www.acfe.com/training

2018 ACFE FRAUD CONFERENCE CANADAOctober 28-31, 2018 | Ottawa, Ontario

Registration is now open for the 2018 ACFE Fraud Conference Canada. Join more than 300 anti-fraud professionals in Ottawa to share insights and discuss solutions to today’s anti-fraud challenges. Register now at FraudConference.com/Canada.

Details on

Pg.14

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JANUARYCFE EXAM REVIEW COURSEAustin, TXJanuary 28-31, 2019 | CPE: 30

MONEY LAUNDERING SCHEMESPhoenix, AZJanuary 2019 | CPE: 16

FEBRUARYDETECTING FRAUD WITH DATA ANALYTICS WORKSHOPFt. Lauderdale, FLFebruary 4-6, 2019 | CPE: 24

CFE EXAM REVIEW COURSESan Diego, CA February 11-14, 2019 | CPE: 30

2019 ACFE FRAUD CONFERENCE MIDDLE EASTAbu Dhabi, UAEFebruary 24-26, 2019

FINANCIAL STATEMENT FRAUDSan Francisco, CAFebruary 25-26, 2019 | CPE: 16

EFFECTIVE REPORT WRITING FOR FRAUD EXAMINERSAtlanta, GAFebruary 2019 | CPE: 8

OBTAINING, MANAGING AND SEARCHING ELECTRONIC EVIDENCE Atlanta, GAFebruary 2019 | CPE: 16

CYBERFRAUD AND DATA BREACHESNew Orleans, LAFebruary 2019 | CPE: 16

MARCH

UNDERSTANDING THE MINDSET OF A FRAUDSTERChicago, ILMarch 11, 2019 | CPE: 8

CONDUCTING INTERNAL INVESTIGATIONS Chicago, ILMarch 12-13, 2019 | CPE: 16

INVESTIGATING CONFLICTS OF INTERESTNew York, NYMarch 18, 2019 | CPE: 8

INVESTIGATING ON THE INTERNETNew York, NYMarch 19-20, 2019 | CPE: 16

CFE EXAM REVIEW COURSEWashington, D.C.March 18-21, 2019 | CPE: 30

2019 ACFE FRAUD CONFERENCE EUROPEZurich, SwitzerlandMarch 27-29, 2019

APRILGOVERNMENT FRAUDDenver, COApril 8-9, 2019 | CPE: 16

CFE EXAM REVIEW COURSENew York, NY April 8-11, 2019 | CPE: 30

DEVELOPING AN INTEGRATED ANTI-FRAUD COMPLIANCE AND ETHICS PROGRAMMelbourne, AustraliaApril 2019 | CPE: 16

FINANCIAL STATEMENT FRAUDBoston, MAApril 2019 | CPE: 16

DETECTING FRAUD WITH DATA ANALYTICS WORKSHOPLas Vegas, NVApril 2019 | CPE: 24

MAYCFE EXAM REVIEW COURSENashville, TNMay 6-9, 2019 | CPE: 30

DEVELOPING AN INTEGRATED ANTI-FRAUD COMPLIANCE AND ETHICS PROGRAMToronto, ONMay 2019 | CPE: 16

BRIBERY AND CORRUPTIONCharlotte, NCMay 2019 | CPE: 16

AUDITING FOR INTERNAL FRAUDPortland, ORMay 2019 | CPE: 16

JAN 28

JAN 2019

FEB 4

FEB 11

+ COMBO COURSE

+ COMBO COURSE

+ COMBO COURSE

FEB 24

FEB 25

FEB 2019

FEB 2019

MAR 27

MAR 18

APR 8

APR 8

APR 2019

APR 2019

MAY 2019

MAY 2019

MAY 2019

MAY 2019

APR 2019

MAR 11

MAR 12

MAR 18

MAR 19

http://www.acfe.com/training

http://www.fraudconference.com/canada2018.aspx

Networkwith more than

fraud fighters3,000

100+ educational

sessions

CPE

Earn up to

40Learn new ways Fraud is being committed and tactics to PREVENT, DETECT and DETER it.

Visit FraudConference.com/Austin to register.

http://www.fraudconference.com/

Networkwith more than

fraud fighters3,000

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watch online recordings

Did you miss the 29th Annual Global Fraud Conference?

and earn up to 24 CPE.

If you missed this year’s ACFE Global Fraud Conference, you can still access world-class anti-fraud training and earn CPE by purchasing the Virtual Conference.

The Virtual Conference includes access tovideo recordings of Main Conference concurrent sessions and the opportunity to earn up to 24 CPE.

$895 Members / $1195 Non-Members

Featured Topics Include:• Fraud and Character: The Psychology and

Motivations of White-Collar Criminals

• Fighting Fraud from the Inside with Internal Audit

• Interviewing Techniques: Dealing with Difficult Situations

• Social Engineering: How Fraudsters Manipulate and Exploit Their Targets

• Searching in the Dark Web: Finding Fraud Online

http://www.fraudconference.com/virtual/

Conference VenueWashington PlazaRoom Rate: $249 single*Hotel Phone: +1 (202) 842-1300Hotel Cut-Off: September 24, 2018

CPE Credit8

Course LevelsBasic-Advanced

*Reservations subject to availability.†Payment must be received by Early Registration Deadline to obtain savings. Discount may not be combined with existing discounts for ACFE Law Enforcement and Government Alliance members.

The ACFE Law Enforcement and Government Anti-Fraud Summit is returning to Washington, D.C., October 25, 2018.

Why You Should Attend:• Earn 8 CPE.

• NEW FOR 2018! Choose from two tracks of educational sessions.

• Hear from speakers representing top government organizations.

• Network with more than 200 fraud fighters from law enforcement and government agencies.

• Learn new ways fraud is being committed and tactics to prevent, detect and deter it.

• Featured topics include: • Leveraging traditional and alternative data in investigations • Money laundering • Contract fraud • How ethics and culture in government affect fraud • Grant fraud • Interviewing Skills

Featured Speakers:

2018 ACFE Law Enforcement and Government Anti-Fraud Summit

OCTOBER 25, 2018 | WASHINGTON, D.C.

Register by

SEPTEMBER 25, 2018†

and SAVE

$150

Teresa Anaya, CFE Director, Blockchain Intelligence Group

Robert Smolich, CFE Special Agent-in-Charge, U.S. Department of State – Office of Inspector General

Rocco Pierri, CFEAssistant Inspector General for Investigations, U.S. Nuclear Regulatory Commission

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FIND THE

BETWEEN THE FINANCIAL AND INVESTIGATIVE WORLDS

For more information, visit ACFE.com/LEGA.

The Law Enforcement and Government Alliance’s (LEGA) purpose is to help you lead the fight against fraud in your agency and community. Gain access to a wide range of anti-fraud resources, expert train-ing and other valuable benefits to help bridge the gap between the financial and investigative worlds.

Free booth space at the world’s largest anti-fraud conference

Special CFE Exam Prep Course® and CFE Exam packages

Recognition on the ACFE’s website as a participant in the LEGA

Discounts on ACFE conferences, seminars and other training resources

Assistance in recruiting highly qualified anti-fraud personnel

Peer networking

BENEFITS

Unity between law enforcement and anti-fraud organizations leads to progress in combating financial crimes in our communities that victimize everyone.

Jason R. Wojdylo, CFE, Assistant Chief Inspector, Asset Forfeiture Divison, U.S. Marshals Service

http://www.acfe.com/lega-home.aspx

Conference VenueShaw Centre55 Colonel By Drive Ottawa, ON K1N 9J2

CPE Credit4-24

Course LevelsBasic-Advanced †Payment must be received by Early Registration Deadline to obtain savings.

The ACFE Fraud Conference Canada is coming to Ottawa, October 28-31, 2018. Join more than 300 anti-fraud professionals in Canada and explore issues impacting the fight against fraud in the region.

Featured topics include:

Keynote Speakers:

OCTOBER 28-31, 2018 | OTTAWA, ONS H AW C E N T R E

Register by

Sept. 28, 2018†

and SAVECAD 150

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Michael Ferguson, CPA, CA, Auditor General of Canada

Chris Mathers, Corporate Intelligence Expert, Former Senior Undercover Operator for the Royal Canadian Mounted Police

• Artificial intelligence and fraud detection

• Interviewing skills

• Anti-bribery and corruption programs

• Ethics

• Connecting the dots in audits

• Canadian whistleblower laws

Diana Kelley,Cybersecurity Field CTO,Microsoft

Visit FraudConference.com/Canada to learn more.



ACFE NEWS

Fraud Week 2018: Join the Global Effort

Each year, fraud fighters around the world use International Fraud Awareness Week as an opportunity to raise fraud awareness at their organizations and in their communities. This November, Fraud Week will provide a great opportunity for you as an anti-fraud professional to start crucial discussions among family, friends, peers, coworkers, executives and stakeholders about the importance of fraud prevention.

If you’d like to become part of this global effort to minimize the effect of fraud, the first step is to sign up as a supporter at FraudWeek.com. Once signed up, you can use free resources provided on the Fraud Week web-site to help spread fraud awareness. We add new resources each year. Here are just a few of the resources that will be available for you and your organization:

• An interactive fraud knowledge quiz

• 2-minute animated videos that explain fraud and how it works

• Downloadable infographics perfect for sharing on social media or in presentations

• Printable Fraud Week handout

• Fraud Prevention Check-Up Guide

Whether you use this week to spearhead new anti-fraud initiatives within your organization, or turn your mes-sage outward to the community, the work you do will help to reduce and mitigate fraud risk. By lending your voice and support to Fraud Week, you will establish yourself and your organization as a trustworthy body within your industry.

This year’s International Fraud Awareness Week will be November 11-17, 2018. There’s no better time to start planning all the ways you can help spread fraud awareness. Sign up today at FraudWeek.com!

LEARN MORE VISIT FraudWeek.com CALL (800) 245-3321 or +1 (512) 478-9000 | 15

November 11-17, 2018

INTERNATIONAL

WEEK

http://www.fraudweek.com/

Location Date Fees

Portland, OR May 2019 Members $795 / Non-Members $995

Dallas, TX October 2019 Members $795 / Non-Members $995

+ Register for this course and Effective Report Writing for Fraud Examiners in Dallas and SAVE $100! See pg. 32.

Schedule

CPE Credit16

Field of StudyAuditing

PrerequisitesNone

This course fulfills the annual ethics CPE requirement for CFEs.

You Will Learn How To:• Identify the types, costs and red flags of common internal fraud schemes, including:

• Financial statement fraud • Bribery and corruption • Asset misappropriation

• Recognize the auditor’s fraud-related responsibilities in audit engagements and avoid potential malpractice

• Identify and avoid the obstacles auditors often face in finding fraud

• Define and strengthen the traits necessary to apply professional skepticism

AUDITING FOR INTERNAL FRAUDFinding fraud is part of your professional responsibility as an au-ditor. Auditing for Internal Fraud will help you develop and sharp-en your existing skills, and teach you the techniques necessary for effective fraud detection. Explore the challenges that auditors traditionally face in identifying fraud and learn the fundamentals of auditing for fraud, with an emphasis on understanding the com-mon schemes, detection techniques and methods of preventing occupational fraud.

BASIC

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Location Date Fees

Chicago, IL March 2019 Members $795 / Non-Members $995

+ Register for this course and Understanding the Mindset of a Fraudster in Chicago and SAVE $100! See pg. 39.

Schedule

You Will Learn How To:• Assess the risk of fraud within your organization and respond when it is

identified

• Detect and investigate fraud with the use of data analytics

• Collect documents and electronic evidence needed in the course of an investigation

• Perform effective information-gathering and admission-seeking interviews

• Discern legal and regulatory concerns related to internal investigations

CPE Credit16

Field of StudySpecialized Knowledge

PrerequisitesNone


Conducting Internal Investigations will prepare you for every step of an internal investigation into potential fraud, from receiving the initial allegation to testifying as a witness. In this course, you will learn how to lead an internal investigation with accuracy and con-fidence by gaining knowledge about various topics, such as rele-vant legal aspects of internal investigations, using computers in an investigation, collecting and analyzing internal and external infor-mation, interviewing witnesses and writing reports.

This instructor-led course includes a relevant practical problem, which you will work through from beginning to end. This will provide practical experience that you will be able to apply in your own work.

CONDUCTING INTERNAL INVESTIGATIONS

BASIC

REGISTER NOW VISIT ACFE.com/CII CALL (800) 245-3321 or +1 (512) 478-9000 | 17

http://www.acfe.com/cii/

BASIC

Location Date Fees

Dallas, TX October 10, 2018 Members $295 / Non-Members $395

Sheraton Dallas HotelHotel Phone: (888) 627-8191Room Rate*: $229 single/doubleHotel Cut-Off: September 10, 2018

+ Register for this course and Cyberfraud and Data Breaches in Dallas and SAVE $100! See pg. 38.

Baltimore, MD November 2019 Members $295 / Non-Members $395

+ Register for this course and Professional Interviewing Skills in Baltimore and SAVE! See pg. 21.

Schedule


You must be aware of the legal issues that affect all fraud examin-ers. As courts make decisions on pressing issues and lawmakers enact legislation, it is important for you to not only understand the important aspects of the law, but also any relevant changes. This course is designed to cover the legal issues that you and your client or employer might face during a fraud examination.

You Will Learn How To:• Define the elements of civil and criminal fraud

• Recognize employee’s constitutional rights

• Implement practical aspects of the discovery process

• Comply with the rules that apply to evidence

• Testify effectively in a courtroom

CPE Credit8

Field of StudyBusiness Law

PrerequisitesNone

18 | REGISTER NOW VISIT ACFE.com/LEFE CALL (800) 245-3321 or +1 (512) 478-9000

LEGAL ELEMENTS OF FRAUD EXAMINATION

http://www.acfe.com/lefe/

*Reservations subject to availability.†Payment must be received by Early Registration Deadline to obtain savings.

Location Date Fees

Austin, TX December 10-13, 2018 Members $1195 / Non-Members $1395

Omni Austin Hotel DowntownHotel Phone: (800) THE-OMNIRoom Rate*: $189 single/double; limited gov’t rooms availableHotel Cut-Off: November 9, 2018

Register by November 9, 2018 and SAVE $200!†

Schedule

You Will Learn How To:• Interpret the causes of frauds and how to prevent and deter future frauds by detecting red flags

• Conduct all steps of a fraud investigation from planning the investigation and interviewing prospective witnesses to report writing

• Detect fraudulent financial transactions and conduct fraud risk assessments

• Identify occupational fraud schemes and external threats of fraud

• Analyze and manage financial information and recognize financial statement fraud

• Examine the legal issues that affect fraud examinations including rules of evidence, key legal rights and privacy issues and testifying

Build a solid foundation in fraud prevention, detection and de-terrence with Principles of Fraud Examination. Explore the four areas of fraud examination: Financial Transactions and Fraud Schemes, Law, Investigation, and Fraud Prevention and Deter-rence. This course is taught by leading practitioners who will pro-vide best-practices guidance and expert insight on dealing with the professional challenges you encounter daily.

CPE Credit28

Field of StudyVisit ACFE.com/POFE for more information

PrerequisitesNone


PRINCIPLES OF FRAUD EXAMINATION

BASIC

REGISTER NOW VISIT ACFE.com/POFE CALL (800) 245-3321 or +1 (512) 478-9000 | 19

http://www.acfe.com/pofe/

http://www.acfe.com/pofe/

20 | LEARN MORE VISIT ACFE.com CALL (800) 245-3321 or +1 (512) 478-9000

TRENDING TOPICS

Virtually FraudCryptocurrencies and virtual economies have opened the door to new ways of creating, storing and transferring wealth. Predictably, fraudsters have moved in right behind, ex-ploiting new technologies to perpetrate their schemes. Stay on top of the cutting edge of fraud with training from the ACFE.

Alternative Currencies and Fraud From cryptocurrencies to reward points, the options for transferring value have exploded beyond the traditional cash, check or charge. Learn about these alternative currencies, their strengths, weaknesses and associated fraud schemes.

Online Self-Study See pg. 51.

Bitcoin and Virtual Economies: Fraud's New Best Friend Anti-fraud professionals fight against the scourge of fraud around the globe, and increasingly, in cyberspace. Learn about the fraud risks associated with the rise of virtual economies.

Webinar Archive See pg. 51.

Ethics for Fraud Examiners in the Digital Age Just as the anti-fraud profession’s tools and tactics have had to evolve to adapt to the increasingly digital world of business (and fraud), so too must the profession’s thinking on ethics. Explore your ethical responsibilities as a fraud examiner in the digital age.

Online Self-Study See pg. 47.

A Bit of EvidenceIt is increasingly rare for any business inter-action — from simple transactions to complex negotiations — to occur without leaving computerized records in its wake. It is thus crucial that anti-fraud professionals become familiar with all aspects of dealing with digital evidence.

Obtaining, Managing and Searching Electronic Evidence A fraud examiner must follow the evidence wherever it leads, in-cluding the digital realm. In this 2-day, instructor led course, learn techniques to identify, preserve and manage digital evidence.

Live Seminar See pg. 25.

Enhancing Investigations with Advanced Analytics Explore a framework for incorporating analytics into your fraud examinations in this self-study course. You will also learn how to match advanced analytics to address specific fraud schemes by reviewing case studies.

Webinar Archive See pg. 51.

Cyber Forensics: A Field Manual for Collect-ing, Examining and Preserving Evidence of Computer Crimes This book explores policies, procedures, methodologies and legal implications of online forensic investigations. An extensive list of appendices provides “hands-on” information including websites, organizations, pertinent legislation, best practice recommen-dations, hardware and software information, and a recap of the federal rules of civil procedure.

Book See pg. 52.

Dig deeper into the profession’s most relevant topics.

http://www.acfe.com/

Location Date Fees

Seattle, WA October 1-2, 2018 Members $795 / Non-Members $995

Hilton SeattleHotel Phone: (800) 774-1500Room Rate*: $259 single/doubleHotel Cut-Off: September 14, 2018

Baltimore, MD November 2019 Members $795 / Non-Members $995

+ Register for this course and Legal Elements of Fraud Examination in Baltimore and SAVE $100! See pg. 18.

Schedule

You Will Learn How To:• Plan and schedule interviews

• Comply with legal issues that affect interviews

• Identify different types of interview questions for individual personality styles

• Detect deception and create strategies to gain quality information

• Obtain confessions and signed statements

• Define the aspects of an admission-seeking interview

Are people lying to you? Do you know for sure? Fraudsters, clients, customers, colleagues and even your own employees may each be hiding something from you. This 2-day, interactive course will teach you how to be more effective in asking direct and follow-up questions, while evaluating both verbal and nonverbal responses, so you can detect lies and uncover the truth during interviews.

CPE Credit16

Field of StudyCommunications and Marketing

PrerequisitesNone

PROFESSIONAL INTERVIEWING SKILLS

BASIC


REGISTER NOW VISIT ACFE.com/PIS CALL (800) 245-3321 or +1 (512) 478-9000 | 21

http://www.acfe.com/pis/

Recruit highly qualified anti-fraud professionals by posting on the ACFE Job Board.

SEARCHING FOR THE IDEAL CANDIDATE?

LEARN MORE AT ACFE.COM/JOB-BOARD

Search thousands of résumés

Find qualified applicants

Job postings are FREE for ACFE members

http://www.acfe.com/job-board.aspx


Location Date Fees

Tampa, FL November 8-9, 2018 Members $795 / Non-Members $995

Renaissance Tampa International Plaza HotelHotel Phone: (800) 468-3571 or +1 (813) 877-9200 Room Rate*: $149 singleHotel Cut-Off: October 17, 2018

Register by October 8, 2018 and SAVE $100!†

Los Angeles, CA September 2019 Members $795 / Non-Members $995

Cleveland, OH October 2019 Members $795 / Non-Members $995

Schedule

CPE Credit16

Field of StudyManagement Services

PrerequisitesFamiliarity with common fraud schemes and risks

This course fulfills the annual ethics CPE requirement for CFEs.You Will Learn How To:

• Identify fraud risks and the factors that influence them

• Analyze existing risk management frameworks and how they pertain to managing fraud risk

• Develop and implement the necessary components of a successful fraud risk management program

• Identify the elements of a strong, ethical corporate culture

• Promote fraud awareness to employees at all levels of the organization

With organizations losing an estimated 5% of their annual reve-nues to fraud, the need for a strong anti-fraud stance and proac-tive, comprehensive approach to combating fraud is clear. In this 2-day seminar, you will learn to design and implement entity-wide controls to prevent fraud, as well as support fraud risk manage-ment initiatives by establishing an anti-fraud culture and promoting fraud awareness throughout your organization.

FRAUD RISK MANAGEMENT

INTERMEDIATE

REGISTER NOW VISIT ACFE.com/FRM CALL (800) 245-3321 or +1 (512) 478-9000 | 23

http://www.acfe.com/frm/


Location Date Fees

Nashville, TN November 5, 2018 Members $295 / Non-Members $395

Hilton Garden Inn Nashville DowntownHotel Phone: (800) HILTONSRoom Rate*: $249 single/doubleHotel Cut-Off: October 4, 2018

+ Register for this course and Obtaining, Managing and Searching Electronic Evidence in Nashville and SAVE $100! See pg. 25.

New York, NY March 18, 2019 Members $295 / Non-Members $395

+ Register for this course and Investigating on the Internet in New York and SAVE $100! See pg. 36.

Las Vegas, NV December 2019 Members $295 / Non-Members $395

Schedule

You Will Learn How To:• Implement investigative techniques for conflict-of-interest engagements

• Conduct the flow of conflict-of-interest investigations

• Deal with witnesses and the legal implications of these unique investigations

• Prepare witness statements, documents and electronic evidence

• Obtain appropriate evidence and preserve it to build a conflict of interest case

Conflicts of interest can present significant fraud risks for corpora-tions, government agencies, fiduciaries, customers and suppliers. It is also one of the most difficult areas to investigate and obtain adequate evidence. Improper investigations can create counter-claims and civil actions against organizations and fraud examiners.

In this seminar, gain an understanding of how and why conflicts arise and how to spot their warning signs, plus leave with an un-derstanding of issues specific to these types of engagements.

CPE Credit8


PrerequisitesUnderstanding of basic fraud examination techniques


INVESTIGATING CONFLICTS OF INTEREST

INTERMEDIATE

24 | REGISTER NOW VISIT ACFE.com/ICI CALL (800) 245-3321 or +1 (512) 478-9000

http://www.acfe.com/ici/


Location Date Fees

Nashville, TN November 6-7, 2018 Members $795 / Non-Members $995

Hilton Garden Inn Nashville Hotel Phone: (800) HILTONSRoom Rate*: $249 single/doubleHotel Cut-Off: October 4, 2018


+ Register for this course and Investigating Conflicts of Interest in Nashville and SAVE $100! See pg. 24.

Atlanta, GA February 2019 Members $795 / Non-Members $995

+ Register for this course and Effective Report Writing for Fraud Examiners in Atlanta and SAVE! See pg. 32.


+ Register for this course and Auditing for Internal Fraud in Dallas and SAVE! See pg. 16.

Schedule

CPE Credit16

Field of StudyInformation Technology

PrerequisitesSome familiarity with how electronic evidence is obtained and secured

You Will Learn How To:• Identify digital forensics best practices as they apply to a fraud examination

• Obtain and secure the digital evidence you are looking for

• Locate evidence you need in the cloud and on mobile devices

In today’s data-driven environment, the evidence obtained to in-vestigate and eventually prosecute a fraud can come from numer-ous sources — many of which are now digital. Identifying where digital evidence might be stored and using specialized tools and techniques to preserve this data will require new expertise from both the digital forensics practitioner and the fraud examiner.

OBTAINING, MANAGING AND SEARCHING ELECTRONIC EVIDENCE

INTERMEDIATE

REGISTER NOW VISIT ACFE.com/EE CALL (800) 245-3321 or +1 (512) 478-9000 | 25

http://www.acfe.com/ee/

BASIC

CPE Credit16


PrerequisitesA solid understanding of the creation of and relationships between an organiza-tion’s financial statements and records

26 | REGISTER NOW VISIT ACFE.com/UFRA CALL (800) 245-3321 or +1 (512) 478-9000

You Will Learn How To:• Design financial analyses aimed at detecting specific types of fraud schemes, including asset misappropriations,

corruption schemes and financial statement fraud

• Elevate the fraud-detection capabilities of traditional horizontal, vertical and ratio analyses

• Recognize financial anomalies, including duplicate transactions and violations of Benford’s Law

• Apply complex ratios, such as the Beneish M-score and other multiple-factor analyses

• Formulate targeted ratios that combine nonfinancial data with financial data

• Design and perform a fraud risk assessment to determine which ratios are of the greatest importance to monitor

• Select and implement monitoring tools to help automate and improve detection of financial red flags

Learn how to use in-depth financial and ratio analysis to spot the warning signs of fraud in your organization during this 2-day sem-inar. This instructor-led course will explore numerous types of analyses that can be used to identify embezzlement, corruption schemes and fraudulent financial reporting. Practical problems and real case examples discussed throughout the course will il-lustrate many of the principles and techniques that are presented.

UNCOVERING FRAUD WITH FINANCIAL AND RATIO ANALYSIS


Location Date Fees

Las Vegas, NV December 4-5, 2018 Members $795 / Non-Members $995

BellagioHotel Phone: (888) 987-6667 or +1 (702) 693-7044Room Rate*:$139 single (exclusive of daily resort fee and taxes)Hotel Cut-Off: November 2, 2018

Register by November 2, 2018 and SAVE $100!†

+ Register for this course and Understanding the Mindset of a Fraudster in Las Vegas and SAVE $100! See pg. 39.

Washington, D.C. August 2019 Members $795 / Non-Members $995

+ Register for this course and Detecting Fraud Through Vendor Audits in Washington, D.C., and SAVE!

Schedule

ADVANCED

http://www.acfe.com/ufra/

Location Date Fees

Baltimore, MD October 15-16, 2018 Members $795 / Non-Members $995

Pier 5 HotelHotel Phone: (877) 207-9047Room Rate*: $189 single/doubleHotel Cut-Off: September 24, 2018

Register by September 14, 2018 and SAVE $100!†

Charlotte, NC May 2019 Members $795 / Non-Members $995

New York, NY August 2019 Members $795 / Non-Members $995

+ Register for this course and Detecting Fraud Through Vendor Audits in New York and SAVE!

London, U.K. September 19-20, 2019 Members EUR 875 / Non-Members EUR 1075

Schedule

You Will Learn How To:• Navigate the legal elements of bribery and corruption

• Implement policies and procedures to comply with the FCPA, UK Bribery Act and other major anti-corruption initiatives

• Identify common corruption schemes

• Evaluate the effectiveness of your anti-corruption compliance program

• Conduct third-party due diligence

• Respond to red flags of corruption

• Manage investigations across international borders

Learn to protect your organization by incorporating anti-bribery and corruption compliance policies, as well as effective detection and investigation procedures, into your anti-fraud strategy. During this 2-day seminar, you will gain an understanding of common cor-ruption schemes and anti-corruption liability, including the Foreign Corrupt Practices Act (FCPA), UK Bribery Act and anti-corruption legislation. From recognizing red flags to managing a global in-vestigation, you will gain the skills and knowledge to combat the threat of bribery and corruption in your organization.

CPE Credit16


PrerequisitesNone


BRIBERY AND CORRUPTION


OVERVIEW

REGISTER NOW VISIT ACFE.com/BC CALL (800) 245-3321 or +1 (512) 478-9000 | 27

http://www.acfe.com/bc/

OVERVIEW

28 | REGISTER NOW VISIT ACFE.com/DA CALL (800) 245-3321 or +1 (512) 478-9000

Detecting Fraud with Data Analytics Workshop will teach you how to plan, design and apply numer-ous data analytics tests in order to detect various fraud schemes. You will also discover how to exam-ine and interpret the results of those tests to identify the red flags of fraud.

The first day of the course will provide a solid foundation on which to build your data analytics initia-tives. On days 2 and 3, you will link your new knowledge of analytical tests, data sources and fraud schemes while applying data analysis techniques to real data sets and scenarios.

Bring your own laptop and the software* you are most comfortable with, and practice using data analytics to uncover the red flags of fraud. You will work through cases covering a variety of fraud schemes, including purchasing fraud, corruption, payroll manipulation, and financial statement fraud.

DETECTING FRAUD WITH DATA ANALYTICS WORKSHOP

NEW!

* Practical exercises can be conducted in Microsoft Excel, ACL, IDEA, or Tableau. In order to participate in this workshop, attendees will need to bring one or more of these software programs fully installed and ready to use on their own laptop. Technical support for installing and running these programs will NOT be provided.

http://www.acfe.com/da/

CPE Credit24


Recommended PrerequisitesWorking knowledge of basic functions in one or more of the following software programs:

• Microsoft Excel• ACL• IDEA• Tableau

Technical RequirementsLaptop with one or more of the following software programs fully installed and ready to use (NOTE: Technical support for installing and running these programs will NOT be provided.):

• Microsoft Excel• ACL• IDEA• Tableau• Ability to download/receive data files

for use in the course.

Files will be in Excel format and will be avail-able in advance via online link or provided on-site via USB drives.

Top 5 Reasons to Attend

1. Recognize the types of data and available tools that can be used to look for signs of fraud

2. Implement traditional and nontraditional data analysis techniques

3. Identify anomalies and recognize common red flags of fraud

4. Apply the full data analysis process, including planning, data preparation, analysis and effectively communicating the results

5. Design and run targeted data analytics tests to detect fraud schemes

Upcoming Courses

†Payment must be received by Early Registration Deadline to obtain savings. Day one includes fundamental, necessary information for days two and three. Therefore, because of this, we do not allow individual day registrations. You must register for all three days of the event. Schedule subject to change.

Ft. Lauderdale, FL | February 4-6, 2019Las Vegas, NV | April 2019Minneapolis, MN | July 2019

Keep up to date by visiting the Calendar of Events at ACFE.com/Calendar

DETECTING FRAUD WITH DATA ANALYTICS WORKSHOP (CONT.)

PricingMembers $1195 / Non-Members $1495

Register early and SAVE $150!†

REGISTER NOW VISIT ACFE.com/DA CALL (800) 245-3321 or +1 (512) 478-9000 | 29

http://www.acfe.com/da/

http://www.acfe.com/events-calendar.aspx

30 | REGISTER NOW VISIT ACFE.com/DACEP CALL (800) 245-3321 or +1 (512) 478-9000

Location Date Fees

Melbourne, Australia April 2019 Members AUD 1285 / Non-Members AUD 1575

Toronto, ON May 2019 Members CAD 1165 / Non-Members CAD 1455

Schedule


You Will Learn How To:• Assess an organization’s ethical and compliance culture

• Create an effective anti-fraud, compliance and ethics policy

• Implement whistleblower reporting system

• Address ethical breaches and noncompliance

• Monitor the anti-fraud, compliance and ethics programs and remediate any identified deficiencies

Tone at the top can set a precedent for an ethical corporate culture, but a formal ethics program provides a clear frame-work for the organization’s expectations, policies and potential consequences. Learn best practices for creating an effective compliance and ethics program that incorporates antifraud measures. This 2-day course will explore the essential steps your organization needs to take in developing a program that will effectively foster ethical behavior, promote compliance and deter fraudulent activities by your employees.

DEVELOPING AN INTEGRATED ANTI-FRAUD, COMPLIANCE AND ETHICS PROGRAM

CPE Credit16

Field of StudyBehavioral Ethics

PrerequisitesNone


OVERVIEW

http://www.acfe.com/dacep/

CPE Credit16


PrerequisitesNone

You Will Learn How To:• Identify common asset misappropriation schemes, including skimming, billing

schemes and information theft

• Assess entity-wide fraud risks, including how your organizational culture affects the threat of asset misappropriation

• Assess the process-level fraud risks in the cash receipts, cash disbursements, pay-roll and other functions

• Establish effective internal controls to mitigate the risk of asset misappropriation schemes

• Respond to an asset misappropriation scheme that has been identified

Learn how to stay a step ahead of the most common form of em-ployee fraud with the ACFE's 2-day seminar, Controlling the Risk of Asset Misappropriation. This training course will help you as-sess your organization’s risk of asset misappropriation and will provide best practices for deterring and identifying the costly theft or misuse of company resources.

CONTROLLING THE RISK OF ASSET MISAPPROPRIATION

OVERVIEW

Location Date Fees

Philadelphia, PA July 2019 Members $795 / Non-Members $995

+ Register for this course and Building Your Fraud Examination Practice in Philadelphia and SAVE $100! For more informa-tion, visit ACFE.com/CRAM.

Schedule

REGISTER NOW VISIT ACFE.com/CRAM CALL (800) 245-3321 or +1 (512) 478-9000 | 31

http://www.acfe.com/cram/

http://www.acfe.com/cram/

32 | REGISTER NOW VISIT ACFE.com/RW CALL (800) 245-3321 or +1 (512) 478-9000


Location Date Fees

Los Angeles, CA November 14, 2018 Members $295 / Non-Members $395

Omni Los Angeles Hotel at California PlazaHotel Phone: (800) THE-OMNIRoom Rate: $239 single/double*Hotel Cut-Off: October 15, 2018

+ Register for this course and Investigating on the Internet in Los Angeles and SAVE $100! See pg. 36.

Atlanta, GA February 2019 Members $295 / Non-Members $395

+ Register for this course and Obtaining, Managing, and Searching Electronic Evidence in Atlanta and SAVE $100! See pg. 25.


+ Register for this course and Auditing for Internal Fraud in Dallas and SAVE $100! See pg. 16.

Schedule

You Will Learn How To:• Assess your audience and plan your report

• Organize your report content to maximize readability

• Incorporate visual aids to illustrate key points

• Identify and address relevant legal issues in report writing

• Write effective expert-witness reports

• Avoid common mistakes when preparing reports

Communicating your findings is an important part of the fraud ex-amination process. Learn to write an effective report during this 1-day seminar. This instructor-led course will introduce you to the fundamentals of good report writing and enable you to clearly and effectively communicate the results of your investigation.

CPE Credit8


PrerequisitesNone

EFFECTIVE REPORT WRITING FOR FRAUD EXAMINERS

OVERVIEW

http://www.acfe.com/rw/

Find what your company is searching for.

ACFE Corporate Alliance

ACFE Corporate Alliance Group MembershipACFE Corporate Alliance Team Savings ACFE Corporate Alliance Sharing Best PracticesACFE Corporate Alliance BenchmarkingACFE Corporate Alliance Executive Events

Learn more about the ACFE Corporate Alliance at ACFE.com/Corporate.

http://www.acfe.com/corporate-alliance.aspx

CPE Credit16

Field of StudyAccounting

PrerequisitesNone

*Reservations subject to availability.†Payment must be received by Early Registration Deadline to obtain savings.††Fees subject to change and vary by location.

Location Date Fees††

Zurich, Switzerland November 5-6, 2018 Members CHF 965 / Non-Members CHF 1175

Crowne Plaza ZurichHotel Phone: +41 44 404 4133Reservation Email: [email protected] Cut-Off Date: October 7, 2018

Register by October 5, 2018 and SAVE CHF 100!†

San Francisco, CA February 2019 Members $795 / Non-Members $995

Boston, MA April 2019 Members $795 / Non-Members $995

Schedule

You Will Learn How To:• Recognize the most common financial statement fraud schemes

• Identify the red flags of financial statement fraud

• Detect fraud using audit procedures

• Address issues that might affect discussion and analysis of the financial statements

• Understand the fraud implications of emerging issues in financial reporting

This 2-day, instructor-led course will discuss the fraud-related re-sponsibilities of financial professionals and provide you with prac-tical techniques to detect financial statement manipulation.

This course is designed for those who regularly review and evaluate financial statements. Auditors, both internal and independent, will benefit from an enhanced understanding of what the numbers mean and the increased ability to detect indicators of fraud.

FINANCIAL STATEMENT FRAUD

34 | REGISTER NOW VISIT ACFE.com/FSF CALL (800) 245-3321 or +1 (512) 478-9000

OVERVIEW

mailto:[email protected]

http://www.acfe.com/fsf/

Location Date Fees

Denver, CO April 8-9, 2019 Members $795 / Non-Members $995

Embassy Suites by Hilton Denver DowntownHotel Phone: (800) HILTONSRoom Rate*: $199 single/doubleHotel Cut-Off Date: March 8, 2019

Register by March 8, 2019 and SAVE $100!†

Schedule

You Will Learn How To:• Relate key information about public corruption schemes, identify red flags and risk factors of corruption, and com-

pare the laws and instruments designed to combat public corruption

• Recognize the characteristics of frauds involving false statements and claims to government agencies

• Navigate the procurement process and identify the most common procurement fraud schemes

• Demonstrate knowledge about frauds that target and challenge the integrity of government entitlement programs

• Differentiate between tax evasion and tax avoidance, and recognize characteristics of common tax evasion schemes

• Demonstrate knowledge about counterfeit documents, conspiracy schemes, grant fraud and asset misappropriation schemes that target government entities

• Devise measures to prevent and detect fraud schemes that target government entities

• Distinguish qui tam actions and whistleblower statutes

Fraud examiners must understand the many types of fraud that af-fect government organizations including public corruption, contract fraud, performance schemes, beneficiary frauds and false claims.

This seminar will provide methods to assess, prevent and detect the various forms of government fraud so that you can protect your organization.

CPE Credit16


PrerequisitesNone

GOVERNMENT FRAUD

OVERVIEW


REGISTER NOW VISIT ACFE.com/government-fraud CALL (800) 245-3321 or +1 (512) 478-9000 | 35

http://www.acfe.com/governmentfraud/


Location Date Fees

Los Angeles, CA November 15-16, 2018 Members $795 / Non-Members $995

Omni Los Angeles Hotel at California PlazaHotel Phone: (800) THE-OMNIRoom Rate*: $239 single/doubleHotel Cut-Off: October 15, 2018


+ Register for this course and Effective Report Writing for Fraud Examiners in Los Angeles and SAVE $100! See pg. 32.

New York, NY March 19-20, 2019 Members $795 / Non-Members $995

Register by February 18, 2019 and SAVE $100!†

+ Register for this course and Investigating Conflicts of Interest in New York and SAVE $100! See pg. 24.

Schedule

36 | REGISTER NOW VISIT ACFE.com/IOI CALL (800) 245-3321 or +1 (512) 478-9000

Are you using online resources in your investigations to your best advantage? Investigating on the Internet: Research Tools for Fraud Examiners will teach you how to use the internet to find and fol-low leads and make your fraud examinations more effective. Please note: all attendees should bring a laptop or tablet to use in class.

INVESTIGATING ON THE INTERNET: RESEARCH TOOLS FOR FRAUD EXAMINERS

CPE Credit16


PrerequisitesNone

You Will Learn How To:• Conduct fraud examinations using the internet efficiently and legally

• Create advanced searches on popular search engines

• Search public record sources and commercial databases online

• Obtain information from foreign corporate records

• Mine social networking sites such as Facebook and LinkedIn for data in your investigation

• Analyze the evidence you have found and close the investigation

OVERVIEW

Please note: all attendees should bring a laptop or tablet to use in class.

http://www.acfe.com/ioi/

Location Date Fees

Phoenix, AZ January 2019 Members $795 / Non-Members $995

Schedule

Money laundering is a common element in many fraud, corruption and terrorist-financing cases and has an economic impact on most businesses and government entities.

This seminar will teach you how to recognize both traditional and emerging methods of laundering assets, including new payment technologies. You will also learn the tools and techniques you need to conduct a successful money laundering investigation.

You Will Learn How To:• Evaluate the goals of a money launderer at each stage of the laundering process

• Identify traditional laundering schemes, as well as schemes involving emerging payment methods

• Implement procedures to detect money laundering and identify red flags

• Conduct money laundering investigations at the domestic and international levels

• Report the results of the investigation and recommend corrective measures

CPE Credit16


PrerequisitesNone

MONEY LAUNDERING SCHEMES

OVERVIEW

REGISTER NOW VISIT ACFE.com/MLS CALL (800) 245-3321 or +1 (512) 478-9000 | 37

http://www.acfe.com/mls/

Location Date Fees

Dallas, TX October 11-12, 2018 Members $795 / Non-Members $995

Sheraton Dallas Hotel Hotel Phone: (877) 627-8191 Room Rate: $229 single/double* Hotel Cut-Off Date: September 10, 2018

+ Register for this course and Legal Elements of Fraud Examination in New York and SAVE $100! See pg. 18.

New Orleans, LA February 2019 Members $795 / Non-Members $995

Schedule

You Will Learn How To:• Explain the ways data can be stolen by employees and information thieves

• Enact data security measures and be prepared in the event of a data breach

• Contend with data theft maneuvers such as social engineering, hacking and espionage

• Identify various sources of data loss, both internal and external

• Recognize the impacts of converging trends such as cloud computing and Bring Your Own Device (BYOD)

• Recognize the legal and regulatory concerns related to data security

CPE Credit16


PrerequisitesNone

Is your organization protected against a data breach or a poten-tial cyberattack? To ensure data security, safeguard intellectual property and guard against cyberfraud, you must stay informed of rapidly advancing technologies and the methods employed by increasingly sophisticated information thieves.

This 2-day, instructor-led course will address these issues and guide you through the strategies needed to mitigate the threat of data theft and minimize the risk of data loss. You will also learn steps to create a data security policy and related internal controls.

CYBERFRAUD AND DATA BREACHES Formerly Protecting Against Data Breaches and Cyberfraud

OVERVIEW


38 | REGISTER NOW VISIT ACFE.com/CDB CALL (800) 245-3321 or +1 (512) 478-9000

http://www.acfe.com/cdb/


Location Date Fees

Las Vegas, NV December 3, 2018 Members $295 / Non-Members $395

BellagioHotel Phone (888) 987-6667or +1 (702) 693-7044Room Rate: $139 single* (exclusive of daily resort fee and taxes)Hotel Cut-Off Date: November 2, 2018

+ Register for this course and Uncovering Fraud with Financial and Ratio Analysis in Las Vegas and SAVE $100! See pg. 26.

Chicago, IL March 12-13, 2019 Members $295 / Non-Members $395

+ Register for this course and Conducting Internal Investigations in Chicago and SAVE $100! See pg. 17.

Schedule

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

Understanding the path a fraudster takes from employee to crim-inal can provide valuable insight that strengthens your anti-fraud initiatives and makes 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-solv-ing, you will gain a deeper understanding of motivations and per-sonality traits common to many fraudsters.

UNDERSTANDING THE MINDSET OF A FRAUDSTER

CPE Credit8

Field of StudyBehavioral Ethics

PrerequisitesNone


OVERVIEW

REGISTER NOW VISIT ACFE.com/UMF CALL (800) 245-3321 or +1 (512) 478-9000 | 39

http://www.acfe.com/umf/

40 | REGISTER NOW VISIT ACFE.com/training CALL (800) 245-3321 or +1 (512) 478-9000

Detecting Fraud Through Vendor AuditsThis seminar is a 1-day course designed to explain how to develop a solid foundation for vendor audits; how to identify which vendors to target; how to prepare for a vendor audit; how to identify, gather and audit relevant vendor documentation; and what common vendor fraud schemes to look for.

CPE Credit 8

Course Level Intermediate

These courses are part of the ACFE anti-fraud curriculum. They are not currently on the schedule but will be offered again in the future. Please visit ACFE.com/training for updated information on scheduled courses.

ADDITIONAL EVENTS

Tracing and Recovering Fraud LossesFrom tax filings to Facebook, there is a wealth of tools that you can use to trace illicit funds and recover hidden assets. This 2-day ACFE training course provides an overview of the resources, legal consid-erations and techniques to prepare for and conduct an asset recov-ery examination.

Advanced Fraud Examination TechniquesAcquire the case experience and know-how you need to excel in your job. This 3-day advanced course takes place in a uniquely inter-active learning environment where you will work on two actual fraud cases that have been modified for teaching purposes.

Building Your Fraud Examination PracticeThis 1-day, instructor-led course will teach you the types of fraud ex-amination services in demand and provide practical advice on how to market your services to those who need them most. Find your niche in the anti-fraud profession.

CPE Credit 24

Course Level Advanced

CPE Credit 16

Course Level Overview

CPE Credit 8


http://www.acfe.com/training/

http://www.acfe.com/training/

LEARN MORE VISIT ACFE.com/faculty CALL (800) 245-3321 or +1 (512) 478-9000 | 41

ACFE FACULTYACFE faculty members are leading experts in various aspects of detecting, preventing and deterring fraud. They combine years of practical, professional experience with exceptional speaking and presentation skills. Although they come from diverse back-grounds, they all share a common commitment to giving you knowledge, strategies and techniques you can begin applying immediately to become more effective at fighting fraud.

For detailed bios and updated information, visit ACFE.com/faculty. Course leaders subject to change.

Allen F. Brown, CFE, CPA Former Assistant Legislative Auditor

Rebecca Busch, R.N., CFE CEO and President, Medical Business Associates, Inc.

Tom Caulfield, CFE, CIG, CIGI Chief Operating Officer, Procurement Integrity Consulting Services

Jeremy Clopton, CFE, CPA,ACDA, CIDA Director, Upstream Academy

Tiffany Couch, CFE, CPA, CFF Principal, Acuity Forensics

Bruce Dorris, J.D., CFE, CPA President and CEO, ACFE

Eric Feldman, CFE, CIG Senior VP and Managing Director for Corporate Ethics and Compliance Programs, Affiliated Monitors, Inc.

John Gill, J.D., CFE Vice President – Education, ACFE

Cynthia Hetherington, CFE President, Hetherington Group

Hugo A. Holland, Jr., J.D., CFE Prosecutor, State of Louisiana

Bret Hood, CFE Director, 21st Century Learning & Consulting

Ryan C. Hubbs, CFE, CIA, CCEP, PHR, CCSA Global Anticorruption and Fraud Manager, SchlumbergerAndrew H. Kautz, CFE Manager, Special Investigations Unit, Great-West Life Assurance CompanyBethmara Kessler, CFE, CISA Consultant/Advisor

Walter W. Manning, CFE President, Techno-Crime Institute

Jeffrey G. Matthews, CFE, CPA Partner, Forensic and Litigation Services, Weaver, LLP

Tamara May, CFE, CPC-P, PMP President, T.R. Turner & Associates Inc. Sherman McGrew, J.D., CFE Program Analyst, U.S. TSA

Janet McHard, CFE, CPA, CFF President, McHard Accounting Consulting, LLC

Cary Moore, CFE Chief Executive Officer, MegaByte Security

Don Rabon, CFE President, Successful Interviewing Techniques

Chris Rosetti, CFE, CPA Fraud/Forensic Investigator Albany, New York

Alton Sizemore Jr., CFE, CPA President, Alton Sizemore and Associates

Ralph Q. Summerford, CFE, CPA/ABV, CIRA President, Forensic Strategic Solutions, Inc.

E. Michael Thomas, CFE, CBA, CIA, CPA Partner, Crowe, LLP

Jonathan E. Turner, CFE, CII Senior Director, Corporate Compliance, Wright Medical Technology

http://www.acfe.com/faculty/

http://www.acfe.com/faculty/

WEBINAR AD

WEBINAR ARCHIVE

Speaker Robert J. Smolich, CFE Special Agent in ChargeU.S. Department of State, Office of Inspector General

CPE Credit 2


Prerequisite None

Recording DateJanuary 25, 2018

LEARN MORE AT ACFE.COM/CGFI

CONDUCTING GRANT FRAUD INVESTIGATIONS

his course provides an overview of grant fraud. Learn how individu-als apply for and execute federal grants, including commonly used web-based systems. Explore the policies and requirements that apply to federal grants and use your newfound knowledge of the

federal grant process and policies to learn how to best investigate grant fraud allegations and prepare for successful prosecutions.

You Will Learn How To: • Compare the differences between contracts and grants

• Examine the federal grant process and applicable laws and policies

• Identify the red flags of grant fraud

• Apply best practices for successful investigations and prosecutions

http://www.acfe.com/cgfi/

Benefits of On-Site Training• Productive — Increase your team’s ability to detect and prevent fraud with knowledge and solutions that can be applied immediately.

• Convenient — On-Site Training is conducted at a time that works with your team’s schedule.

• Cost-Effective — Hosting an ACFE On-Site Training session costs less than sending a group of people to an off-site training event, and saves on travel time and costs.

• Dynamic — During the course, your team will experience an interactive learning environment where their specific concerns and questions will be addressed in a positive atmosphere.

• Motivating — The shared learning experience provides a valuable opportunity for team building and increasing staff motivation and morale.

• NASBA Compliant — ACFE On-Site Training courses are NASBA compliant to meet the continuing professional education needs of your staff.

ACFE On-Site Training TopicsChoose topics from the ACFE’s anti-fraud curriculum that most directly address the training needs of your staff. Our Core courses provide a solid foundation in fraud prevention, detection and deterrence, and are recommended for all anti-fraud pro-fessionals. Advanced and Specialized courses provide more in-depth knowledge to help develop expertise in focused areas.

ACFE On-Site Training Instead of booking flights, hotels and rental cars, have one or more of our industry-leading faculty members come to your location, at a time that’s convenient for you and your team. The instructor(s) will bring years of experience on the front lines of the fight against fraud and the ACFE course materials that have helped make the CFE the “gold standard” in the anti-fraud profession.

Fraud Examination Core Courses

• Auditing for Internal Fraud

• Conducting Internal Investigations

• Fraud Risk Management

• Using Data Analytics to Detect Fraud

Fraud Examination Advanced and Specialized Courses

• Bribery and Corruption

• Contract and Procurement Fraud

• Controlling the Risk of Asset Misappropriation

• Detecting Fraud Through Vendor Audits

• Financial Statement Fraud

• Uncovering Fraud with Financial and Ratio Analysis

CFE Exam Review CourseDo you have a group of people who need the fraud-fight-ing knowledge and skills represented by the CFE creden-tial? The CFE Exam Review Course can help your team master the concepts tested on the CFE Exam.

The CFE Exam Review Course is available as an On-Site Training Course. Your team will benefit from the compre-hensive review and instructor-led discussions, as well as added motivation from attending class with colleagues.

CERTIFIED FRAUDEXAMINER

ACFE.com/[email protected]: (800) 245-3321Phone: +1 (512) 478-9000

Learn More Visit ACFE.com/onsitetraining CALL (800) 245-3321 or +1 (512) 478-9000 | 43

mailto:[email protected]

http://www.acfe.com/onsitetraining/

SELF-STUDY CPE

BEST SELLER!

CPE Credit: 20

Fighting Fraud in the Government Course Level: Overview | Prerequisite: NoneGovernment entities fall victim to every conceivable kind of scheme, and everyone pays, directly or indirectly. This course focuses on strat-egies to prevent, detect and investigate government fraud schemes.


BEST SELLER!

CPE Credit: 2

Ethical Issues for Fraud ExaminersCourse Level: Basic | Prerequisite: NoneEthical Issues for Fraud Examiners will help you understand what constitutes an ethical dilemma and help you develop an awareness of ethical issues faced by fraud examiners. This course also presents six fictional scenarios that illustrate potential ethical situations that pertain to fraud examinations. The purpose of these scenarios is not to provide you with solutions, but rather to familiarize you with the types of ethical dilemmas that might arise in a fraud examination.


44 | REGISTER NOW VISIT ACFE.com/selfstudy CALL (800) 245-3321 or +1 (512) 478-9000

Consumer Fraud Course Level: Basic | Prerequisite: NoneAs a Certified Fraud Examiner and an anti-fraud expert, your commu-nity looks to you for guidance related to fraud. This course will provide you with an increased awareness and understanding of common consumer fraud schemes. Additionally, Consumer Fraud will provide you with resources and remedies to detect, deter, report and prevent these schemes – enabling you to better protect yourself and your community from becoming victims.

You Will Learn How To:

• Recognize characteristics of consumer fraud schemes and theperpetrators

• Identify consumer fraud schemes conducted through the internet

• Identify techniques used to commit consumer fraud schemes

• Identify ways in which consumers can avoid becoming victims ofconsumer fraud schemes


NEW!

CPE Credit: 10

Fraud in Local Government Course Level: Overview | Prerequisite: NoneGovernment agencies are major targets for internal and external fraud schemes. Some of the most significant government frauds involve small, local government entities which often have limited oversight and scarce resources. In this course, you will learn about some of the most common types of schemes that occur at the local level and the measures that can be taken to prevent them.


• Identify the characteristics that make local governments attractivetargets for fraudsters

• Determine which internal control weaknesses can make localgovernments more susceptible to fraud

• Recognize how government employees might collude with out-side parties to carry out schemes

• Identify measures that can be taken to protect local governmentdepartments from fraud

• Recall the various fraud schemes that can affect local govern-ment entities


NEW!

CPE Credit: 4

= This course fulfills the annual ethics CPE requirement for CFEs.

http://www.acfe.com/selfstudy/

WORKBOOK CD DVD WEBINAR ARCHIVE ONLINE DOWNLOAD

SELF-STUDY COURSES Expand your anti-fraud knowledge with our comprehensive, NASBA-compliant self-study CPE courses. Visit ACFE.com/selfstudy.

BEST SELLER!

CPE Credit: 8

Inside the Fraudster’s MindCourse Level: Basic | Prerequisite: NoneUnderstanding the thoughts and feelings of a fraudster can provide valuable insight to enhance an organization’s anti-fraud efforts. Knowing why fraudsters commit their crimes can help you learn how to prevent fraud by addressing the circumstances that lead to it.

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.


CPE Credit: 16

Fraud-Related Internal ControlsCourse Level: Intermediate Prerequisite: Basic knowledge of financial transactions and accounting systemsMuch of occupational fraud can be prevented by implementing key internal controls. Additionally, internal controls for fraud prevention are a key component of compliance with regulatory and legislative requirements.

This course is perfect for auditors, chief financial officers and those who need to know the details of an effective fraud deterrence initia-tive. Get an in-depth look at the four fraud schemes most relevant to internal control: asset misappropriation, disbursement fraud, check tampering and corruption.


Detecting and Deterring Conflicts of InterestCourse Level: Overview | Prerequisite: NoneConflicts of interest present major risks at all organizations, and these risks only increase with globalization. This course will teach you how to identify, combat and investigate conflicts of interest that arise in businesses and government agencies.


BEST SELLER!

CPE Credit: 6

CPE Credit: 20

How to Detect and Prevent Financial Statement FraudCourse Level: Intermediate Prerequisite: Basic knowledge of financial transactions and accountingHow to Detect and Prevent Financial Statement Fraud provides an over-view of financial statement fraud, including why it is committed and what the motives are behind it. It also explores the types of financial statement fraud and reviews the investigation techniques used to detect these schemes. Finally, the course includes interactive, practical problems and case studies to illustrate these important concepts with real-life scenarios.


• Ascertain why financial statement fraud should be detected and prevented

• Distinguish what guidance and principles can be used to assess the potential for financial statement fraud

• Discern accounting standards and their application to financial statements

• Recognize the roles of those responsible for the detection and prevention of financial statement fraud

• Identify financial statement fraud schemes and methods used to detect and prevent them


ORDER NOW Visit ACFE.com/selfstudy CALL (800) 245-3321 or +1 (512) 478-9000 | 45




SELF-STUDY CPE

Protecting Against Emerging Cyber RisksCourse Level: Overview | Prerequisite: Basic familiarity with computer technology and associated fraud threatsThe rapid and ongoing expansion of technology in the modern business environment has simultaneously empowered and complicated the efforts of fraud examiners around the world.

In this course, you will discover emerging technological trends and their potential impacts, both negative and positive, on the investigative process.


• Recognize the impact of emerging technological trends, such as Bring Your Own Device (BYOD), the cloud and the Internet of Things

• Ascertain the consequences of developing cyber threats, includ-ing ransomware and DDoS attacks

• Choose the appropriate actions needed to protect systems from emerging threats

• Recognize emerging technological fraud schemes

• Determine factors that contribute to rising fraud schemes, such as the Deep Web and anonymous payment methods


CPE Credit: 2

Identity Theft Course Level: Overview | Prerequisite: NoneIdentity 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 guid-ance to prevent you, your business or even your family from becom-ing victims of identity theft.


• 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 Credit: 2

46 | ORDER NOW VISIT ACFE.com/selfstudy CALL (800) 245-3321 or +1 (512) 478-9000

Making Crime Pay: How to Locate Hidden AssetsCourse Level: Overview | Prerequisite: NoneEvery anti-fraud professional needs the tools to pursue an investigation that involves a search for concealed assets. This course will give you the insight on how to locate hidden assets and how to identify and trace hidden payments and sources of income. Hear from fraudsters about how to hide assets and from anti-fraud experts on how to find them. This course is recommended for fraud examiners, internal and external auditors, attor-neys, prosecutors, investigators and bankruptcy professionals.


CPE Credit: 20

Finding the Truth: Effective Techniques for Interview and CommunicationCourse Level: Basic | Prerequisite: NoneEvery day, auditors, investigators, lawyers and other professionals are required to interview and elicit information from people as part of their jobs. This self-study course will discuss the skills necessary to become a better communicator and a more effective interviewer. The workbook includes access to online video clips with interview examples and tips for conducting effective interviews.


CPE Credit: 16




Internal Controls for Fraud PreventionCourse Level: Basic | Prerequisite: NoneInternal controls form a complex system that involves the collaboration of the board of directors, the audit committee, internal and exter-nal auditors, risk management personnel, investigators, operations personnel and others. This online self-study course will explore the key roles in preventive controls and essential components of internal control, inherent limitations of internal controls and much more.


CPE Credit: 4


Ethics for Fraud Examiners in the Digital AgeCourse Level: Intermediate Prerequisite: Understanding of the general ethical issues faced by fraud examinersAs the digital world evolves, so do the ethical issues faced by fraud examiners. The rapid modernization of information and communication processes has advanced the anti-fraud profession in numerous ways, while simultaneously complicating the ethical landscape. This course will help you understand your ethical responsibilities and obligations as a fraud examiner in the digital age.


BEST SELLER!

CPE Credit: 2

Auditing for Vendor FraudCourse Level: Intermediate Prerequisite: Fundamental knowledge of audit proceduresAuditing for Vendor Fraud will help you to understand what measures can be taken to minimize this risk and prevent and detect vendor fraud. This course examines why vendor audits should be conducted and discusses the importance of right-to-audit clauses in vendor con-tracts. Examples of vendor fraud schemes both internal and external to an organization are also explored. Also, the process for conducting vendor audits is outlined including preparing for the audit, gathering data, performing audit tests and executing post-audit activities.


CPE Credit: 4

Common Ethical Lapses by CFEsCourse Level: Overview | Prerequisite: NoneThis course is designed to educate you about common circumstanc-es that lead to ethical lapses in judgment and help you gain insights regarding the potential consequences of your actions.


• Identify various sources of ethical guidance for fraud examiners

• Relate the CFE Code of Ethics to life situations

• Identify common circumstances that lead to ethical lapses

• Recognize the consequences of ethical lapses

• Apply the portions of the CFE Code of Ethics that commonly are the subject of complaints against CFEs


BEST SELLER!

CPE Credit: 2

ORDER NOW VISIT ACFE.com/selfstudy CALL (800) 245-3321 or +1 (512) 478-9000 | 47



SELF-STUDY CPE


CPE Credit: 4

Criminology and the Psychology of FraudCourse Level: Overview | Prerequisite: NoneA foundational knowledge of why and how fraud might occur is critical to the detection and prevention of white-collar crime. This course will in-troduce you to the basics of criminology theories and examine how they relate to white-collar crime. Additionally, this course will discuss many of the psychological and environmental factors that can lead to fraud.


• Compare various criminological theories and their varying expla-nations of crime causation

• Identify how criminological theories explain and predict white-collar crime

• Recognize how organizational structure and climate can contrib-ute to fraudulent behavior

• Identify the unique aspects that distinguish fraud from other types of crime

• Identify the weak psychological, organizational and societal restraints that make fraud more likely to occur

• Recognize common psychological traits of fraudsters

$129 Members / $169 Non-Members 10 Infamous Fraud Cases of the 21st CenturyCourse Level: Basic | Prerequisite: NoneIn this self-study course, learn from 10 infamous fraud cases to better protect your clients, employers and the public from similar schemes. Fraud cases include the WorldCom scandal, Madoff’s Ponzi scheme and the Fédération Internationale de Football Association (FIFA) scandal.


• Identify the major players involved in infamous fraud cases and the methods they used to conduct their schemes

• Analyze the aftermath and impacts of various frauds

• Recognize lessons learned from fraud cases, as well as recommen-dations to prevent similar frauds from occurring in the future


BEST SELLER!

CPE Credit: 4


10 Common External Threats to Your Organization Course Level: Basic | Prerequisite: NoneIn this self-study course, you will learn about 10 common external threats to organizations, helping you to better protect your organization from becoming a victim. Common external threats covered include: ransomware, tech support and chargeback frauds, phony invoice and advance-fee schemes, business email compromise and more.


NEW!

CPE Credit: 2

Corporate Con: Internal Fraud and the AuditorCourse Level: Basic | Prerequisite: NoneChances are you will encounter fraud at some point in your career. But will you know how to recognize it when you do? Prepare yourself to spot the signs of fraud with Corporate Con: Internal Fraud and the Auditor.

In this course, you will learn the various types of internal fraud, the detection methods used to uncover those schemes and preventive measures that can help reduce the incidence of internal fraud. The appendix also includes a sample fraud policy and a comprehensive fraud risk checklist.


BEST SELLER!

CPE Credit: 12




Analyzing Bank RecordsCourse Level: Basic | Prerequisite: NoneBank records are often used to transfer and conceal proceeds acquired in intricate fraud schemes. This course explores analyzing bank records including the various types of bank records, how to interpret them, the detection methods used to uncover varied illegal gratuities through bank records and the formats used to present these activities in graphics and writing. After reviewing the information presented, you will have the opportunity to complete a case study using bank record files.


• Recognize common entries in bank records

• Compare methods of analyzing bank records

• Identify indicators of illegal activity in bank records

• Recall which graphics are used to portray financial data

• Determine conclusions and recommendations after analyzing bank records

• Recognize the major laws and agencies governing bank records


CPE Credit: 8

Investigating Via Social Media Course Level: Overview | Prerequisite: NoneIn this course, you will learn the types of investigations in which social media can be a helpful resource, which sites are beneficial to fraud examiners, and how to use them in the collection of infor-mation or evidence. This course also explores the history of social media, and the challenges and obstacles involved in using social media for investigations.


• Categorize the types of information potentially available on social media sites

• Identify which sites are most useful for different investigations

• Recognize challenges, obstacles and considerations associ-ated with using social media in investigations

• Determine what types of information available on social media benefit an investigation

• Identify successful strategies for searching and monitoring social media

• Recognize the ethics and legalities of investigating via social media


NEW!

CPE Credit: 2

CPE Credit: 20

Investigating by Computer, Second EditionCourse Level: Basic | Prerequisite: NoneInvestigating by Computer, Second Edition will help you turn your computer into the most powerful investigative tool you own. Along with basic computer skills, this course can be used as a guide to every aspect of digital investigations.


Fundamentals of Computer and Internet FraudCourse Level: Overview | Prerequisite: NoneAs technology continues to become more sophisticated, fraudsters find new ways to commit fraud with computers. This self-study course is written especially for professionals who are responsible for preventing and detecting fraudulent computer schemes.


BEST SELLER!

CPE Credit: 18




SELF-STUDY CPE

Financial Institution FraudCourse Level: Basic | Prerequisite: NoneFinancial Institution Fraud examines the fundamental fraud schemes threatening financial institutions and helps you to detect and prevent them. The key schemes covered include counterfeit check activity, new account fraud, forged instruments, identity theft and kiting. This course also discusses solutions to help detect and prevent such schemes, and it provides guidance on educating employees about fraud and reporting cases to law enforcement.


CPE Credit: 8

ACFE Bookstore Staff Pick: International Fraud Handbook

Selected by Jen Liebman ACFE Research Editor

What is your professional background and current role at the ACFE?I’m a Research Editor for the ACFE. I review and prepare seminar materials, self-studies and ACFE conference materials for publication. Long before joining the ACFE, I got a journalism degree and worked in online publishing. I also have a master’s degree in communications research. While getting the master’s, I discovered just how much I like working in an educational setting as part of a research team, so I started looking for opportunities like that. The ACFE’s Research department is all of those things.

Why would CFEs be interested in this product? The nature of business is increas-ingly international, and just as tech-nology has allowed organizations to conduct business from almost anywhere in the world, fraudsters too have gone international with their schemes. CFEs need to keep

up with the growing complexity of global fraud, as well as un-derstand the numerous regulations and laws that international governments have enacted to fight it. The International Fraud Handbook provides a comprehensive guide for CFEs who want to expand their repertoires to include global investigations and for those who are about to embark on investigations in other parts of the world. The handbook also includes updated 2018 Report to the Nations statistics.

How is the information in this product useful for CFEs in their professional roles?What makes the International Fraud Handbook so useful for CFEs is its organization and breadth. The handbook is divided into two parts. The first part provides the basic building blocks of fraud examinations that all CFEs need to know — legal issues, fraud risk assessments, preventing and detecting fraud, conduct-ing investigations, and interviewing witnesses and suspects.

The second part delves into the specifics of conducting fraud investigations in 35 countries in nine different regions. Part II sup-plies information from anti-fraud experts in their respective coun-tries, detailing the essentials that CFEs need to know to conduct investigations in those countries. Country-specific resources include the sources of information available to CFEs, local laws governing the rights of individuals and investigators, the laws of the jurisdictions, the primary financial and investment regulatory bodies, and special legal considerations that fraud investigators should be aware of while they are working in those countries.

To learn more, visit ACFE.com/IFH or see pg. 52.

INTERNATIONAL FRAUD HANDBOOK, PG. 52

STAFF PICK

Investigating Money LaunderingCourse Level: Intermediate Prerequisite: Understanding of money laundering and basic fraud examination techniquesMoney-laundering operations are designed to take the proceeds of illegal activity, such as profits from fraud, and disguise the existence, source or application of those funds so the proceeds appear to come from a legitimate source. In this course, you will learn about the mon-ey laundering process and techniques to investigate it.


• Identify the different stages of the money laundering process

• Determine which anti-money laundering regulations are violated by particular schemes

• Recognize traditional and contemporary methods of money laundering

• Identify offshore havens and their functionality and how money launderers use them

• Compare techniques for investigating money laundering

• Ascertain the best methods for tracing and discovering hidden assets


CPE Credit: 4



www.acfe.com/IFH/



Bitcoin and Virtual Economies: Fraud’s New Best FriendCourse Level: Intermediate Prerequisite: A fundamental understanding of cash fraud schemesAs digital exchange systems evolved on the internet, an entirely new means for fraudsters to move money around emerged. In this course, learn a brief history of virtual economies, discover how they work and how they open up new opportunities for fraudsters.


• Identify key features of Bitcoin and other virtual currencies

• Recall important events in the history of virtual currencies, includ-ing famous fraud cases

• Recognize the fraud risks associated with virtual currencies


Enhancing Investigations with Advanced AnalyticsCourse Level: Intermediate Prerequisite: An understanding of standard analytics and digital forensic principlesIn this course, learn how to apply advanced analytics to particular fraud schemes by reviewing case studies that provide real-world examples. Enhancing Investigations with Advanced Analytics also explores the use of textual analytics with email, network relationship analysis, analytics focused on the Fraud Triangle and more.


CPE Credit: 2

CPE Credit: 2

Data Analysis Techniques for Fraud ExaminersCourse Level: Overview | Prerequisite: NoneThis course explores the basics of using data analysis to uncover fraud. You will work through several interactive examples to illustrate simple analysis techniques. With these examples, you will learn how to perform a variety of tests and interpret the results to identify common red flags of fraud.


• Identify the benefits and challenges of using data analytics

• Recognize common red flags for data that appears to be suspi-cious or fraudulent

• Identify the four phases of the data analysis process

• Recognize various data analysis techniques that can be applied based on the type of fraud scheme(s) under investigation


BEST SELLER!

CPE Credit: 4


Alternative Currencies and FraudCourse Level: Overview | Prerequisite: NoneIn this course, explore the rapidly expanding world of alternative currencies and their associated fraud schemes. Topics include cryp-tocurrencies, blockchain, ransomware and many others. Alternative Currencies and Fraud will also provide the background and context needed to maintain awareness of this dynamic new alternative cur-rency landscape.


NEW!

CPE Credit: 2



BOOKS AND MANUALS

52 | ORDER NOW VISIT ACFE.com/bookstore CALL (800) 245-3321 or +1 (512) 478-9000

Fraud Risk Management Guide Research Commissioned by the Committee of Sponsoring Organizations of the Treadway Com-mission (COSO) and Co-Sponsored by the ACFE

The Fraud Risk Management Guide details how to create a comprehensive fraud risk man-agement program for your organization that:

• Establishes a visible and rigorous fraud governance process

• Creates a transparent and sound anti-fraud culture

• Conducts a thorough fraud risk assessment periodically

• Designs, implements and maintains preventive and detective fraud control processes and procedures

• Takes swift action in response to allegations of fraud

Contract and Procurement Fraud Investigation GuidebookBy Charles E. Piper, CFE

In the Contract and Procurement Fraud Investigation Guidebook, you will learn about fraud and corruption schemes that occur before, during and after contracts are awarded, how to investigate them and how to help prevent reocurrences.

Fraud Data Analytics Methodology: The Fraud Scenario Approach to Uncovering Fraud in Core Business SystemsBy Leonard W. Vona, CFE, CPA

Fraud doesn't always stand out within millions of transactions. In Fraud Data An-alytics Methodology, you will learn proven techniques and methodologies to help you identify signs of fraud hidden deep within databases. Requiring no advanced soft-ware skills, you can easily implement and integrate these methodologies into your existing audit program.

Cyber Forensics: A Field Manual for Collecting, Examining and Preserv-ing Evidence of Computer CrimesBy Albert J. Marcella, Jr. and Doug Menendez

Designed as an introduction and overview to the field, Cyber Forensics integrates theory and practice to present the policies, proce-dures, methodologies and legal implications of a cyber forensic investigation. The authors guide you step-by-step through the basics of investigation and introduce tools and proce-dures required to legally seize and forensically evaluate a suspect machine.

International Fraud Handbook By Dr. Joseph T. Wells, CFE, CPA | Hardcover, 389 pages

Fraud exists everywhere, and as technology grows more sophisticated, so do the crimes. Business operations routinely reach across borders, and though countries around the world are implementing stricter anti-fraud measures, little uniformity exists. The International Fraud Handbook by Dr. Joseph T. Wells, CFE, CPA, founder and Chairman of the Association of Certified Fraud Examiners (ACFE), provides anti-fraud strategies that will help you navigate the complexities of transnational activities.

Highlights Include:• Guidance for developing a robust anti-fraud program anywhere in the world• Expert insight on risk assessment, incident response and control measures• The standard investigation methodology developed by the ACFE• Information gathered from actual fraud examiners across the world• Nation-specific details on foundational anti-fraud frameworks, cultural considerations, regulatory

requirements and more

$59$89 Non-Members

$95 Non-Members

$74BEST SELLER!

$69 Non-Members

$59

$95 Non-Members

$75

$59 Non-Members

$46

NEW!

STAFF PICK

http://www.acfe.com/bookstore/

Build your anti-fraud library with books and manuals written by anti-fraud experts. Visit ACFE.com/bookstore.BOOKS AND MANUALS

Fraud Risk Assessment: Building a Fraud Audit ProgramBy Leonard W. Vona, CFE, CPA

$64 /$79 Non-Members

Preventing Fraud and Mismanagement in Government: Systems and StructuresBy Joseph R. Petrucelli, CFE, and Jonathan R. Peters


Rise of the Robots: Technology and the Threat of a Jobless Future By Martin Ford | Paperback, 268 pagesIn Rise of the Robots, Martin Ford, 29th Annual ACFE Global Fraud Conference keynote speaker, pro-vides you with an understanding of what accelerating technology means for the workplace of the not-too-distant future and the economic prospects for you and future generations.

$10$15 Non-Members

Policing Fraud: My Journey from Street Cop to Anti-Fraud LeaderBy James D. Ratley, CFE

In Policing Fraud, ACFE President Emeri-tus James D. Ratley, CFE, shares detailed accounts of his life, from his time on the Dallas police force to his role in helping to create a profession and establishing the largest anti-fraud organization in the world.

$19 Non-Members

$15

Fraud: An American History from Barnum to MadoffBy Edward J. Balleisen


Why They Do It: Inside the Mind of the White-Collar CriminalBy Eugene Soltes


Corporate Fraud Handbook: Prevention and Detection, Fifth EditionBy Dr. Joseph T. Wells, CFE, CPA

The Corporate Fraud Handbook explores the three main categories of occupational fraud—asset misappropriation, corruption and fraudulent financial statements—and outlines the major schemes in each catego-ry. The book also provides an overview of the social factors that lead people to commit fraud. Understanding why individuals en-gage in this behavior is key to preventing it.

$89 Non-Members

$59

NEW!

ORDER NOW VISIT ACFE.com/bookstore CALL (800) 245-3321 or +1 (512) 478-9000 | 53



MERCHANDISE

Checkpoint Friendly Compu-Backpack Traveling with your laptop has never been easier. This Checkpoint Friendly Compu-Backpack has plenty of room to haul all your gear to your next fraud examina-tion. The backpack also features a laptop-only section that unfolds to lie flat on the X-ray belt for additional convenience when moving through security.

$109$129 Non-Members

ACFE Tech PadfolioThe ACFE Tech Padfolio features a zippered front-access pocket with business card holders and elastic media organizers. Inside you’ll find a Techtrap elastic interior that holds a tablet up to 10" or can be used for general storage.

ACFE Silk NecktieThis custom silk woven tie features multiple ACFE logos to show your pride in the worldwide fight against fraud. Available in navy blue, the ACFE Silk Necktie will make an ex-quisite addition to any wardrobe.

Duffel BagThis rugged yet refined duffel bag with the ACFE seal, constructed of washed beige cotton canvas and genuine leather, is perfect for a trip to the gym after work, an overnight business trip or a weekend getaway. The top zipper closure opens to a spacious main storage area that includes a zippered interior pocket and two small interior pockets without zippers.

ACFE Desktop ClockThe ACFE Desktop Clock is the perfect desk accessory to show your commit-ment to the fight against fraud. This brass coin clock features an analog design with a laser-engraved, rotating faceplate featuring the ACFE seal.

$99 Non-Members

$79

$39 Non-Members

$34

$45 Non-Members

$34

$79 Non-Members

$69

Challenge CoinSince their origin in World War I, challenge coins have been used to unite members of organizations sharing a common goal. Featuring the ACFE seal and tagline, the ACFE 1.34” die-cast Challenge Coin symbolizes our commitment to reduce fraud worldwide.

$19 Non-Members

$9

54 | ORDER NOW VISIT ACFE.com/merchandise CALL (800) 245-3321 or +1 (512) 478-9000

http://www.acfe.com/merchandise/

MORE LEARNING+ MORE SAVINGS

Earn additional CPE credit and save on training costs by attending an ACFE combo event. These events offer two courses back to back in one location, allowing you the opportunity to get the latest anti-fraud education on two topics.

Register for a combo course and save up to $200 on registration fees. Plus, register by the course’s early registration date to save an additional $100! See individual event pages for full details.

Upcoming Combo Events:

TRAINING EVENTS

Dallas, TX | October 10-12 Legal Elements of Fraud ExaminationCyberfraud and Data BreachesACFE.com/ComboDallasOct

Nashville, TN | November 5-7Investigating Conflicts of Interest Obtaining, Managing and Searching Electronic Evidence

ACFE.com/NashvilleComboNov

Register today at ACFE.com/training

Los Angeles, CA | November 14-16Effective Report Writing for Fraud ExaminersInvestigating on the InternetACFE.com/LAComboNov

Las Vegas, NV | December 3-5Understanding the Mindset of a FraudsterUncovering Fraud with Financial and Ratio Analysis

ACFE.com/LasVegasComboDec

REGISTER NOW VISIT ACFE.com/training CALL (800) 245-3321 or +1 (512) 478-9000 | 55

http://www.acfe.com/combodallasoct/

http://www.acfe.com/lacombonov/

http://www.acfe.com/nashvillecombonov/

http://www.acfe.com/lasvegascombodec/

http://www.acfe.com/training-events.aspx

http://www.acfe.com/training-events.aspx

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CFE EXAM PREP COURSE®

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CFE EXAM REVIEW COURSE

Designed with the busy anti-fraud professional in mind, the CFE Exam Prep Course® software gives you the flexibility you need to prepare for the CFE Exam on your schedule. Including study questions and practice tests that simulate the actual CFE Exam experience, the CFE Exam Prep Course will help you prepare to pass the rigorous CFE Exam.

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When you are able to set some time aside and take away all the distractions, it's amazing what you can learn. The CFE Exam Review Course offers you four days of guidance from experienced instructors, giving you all the tools you need to prepare for and pass the exam.

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