Anti-Fraud Resource Guide - Association of Certified Fraud Examiners

Anti-Fraud Resource Guide Third Quarter 2011 More than ever, preventing and deterring fraud is a What’s Inside: collaboration among organizations, departments and • The best anti-fraud training worldwide, pgs. 14-41 teams. As an integral part of this process, the ACFE • Earn CPE with ACFE self-study courses, pg. 42-47 brings together anti-fraud professionals for networking, • Learn how to navigate the digital landscape of fraud with Investigating on the Internet, pg. 24 training, inspiration and more. Table of Contents Membership and Certification (pgs. 3-11) Introduction............................................................................................................................................ 3 Membership Benefits and Referral Application................................................................... 6 and Insert Becoming a CFE..................................................................................................................................... 7 CFE Exam Review Course...................................................................................................................... 8 CFE Exam Prep Course........................................................................................................................ 10 ACFE Learning Events (pgs. 12-41) Calendar of Events............................................................................................................................... 12 Conferences (pgs. 14-16) 23rd Annual ACFE Fraud Conference and Exhibition in Orlando, FL�� 14 2011 ACFE Asia-Pacific Fraud Conference........................................................................................... 15 17th Annual ACFE Canadian Fraud Conference and Exhibition in Toronto�� 16 Seminars (pgs. 17-41) Principles of Fraud Examination........................................................................................................... 17 Auditing for Internal Fraud................................................................................................................... 18 Conducting Internal Investigations...................................................................................................... 19 Professional Interviewing Skills........................................................................................................... 20 Legal Elements of a Fraud Examination.............................................................................................. 21 Introduction to Digital Forensics.......................................................................................................... 22 Fraud Prevention.................................................................................................................................. 23 UPDATED! Investigating on the Internet: Research Tools for Fraud Examiners�� 24 Interviewing Techniques for Auditors: Eliciting Information............................................................... 25 Contract and Procurement Fraud......................................................................................................... 26 Money Laudering: Tracing Illicit Funds................................................................................................ 27 Financial Statement Fraud.................................................................................................................... 28 Investigating Conflicts of Interest........................................................................................................ 29 Digital Forensics Tools and Techniques............................................................................................... 30 How to Testify...................................................................................................................................... 31 Mortgage Fraud.................................................................................................................................... 32 Building Your Fraud Examination Practice........................................................................................... 33 Healthcare Fraud.................................................................................................................................. 34 Financial Institution Fraud.................................................................................................................... 35 NEW! Fraud Risk Management................................................................................................................ 36 NEW! Fraud-Related Compliance............................................................................................................. 37 Advanced Fraud Examination Techniques........................................................................................... 38 Advanced Interviewing Techniques Workshop.................................................................................... 39 ACFE Faculty........................................................................................................................................ 40 On-Site Training.................................................................................................................................... 41 ACFE Bookstore (pgs. 42-50) Self-Study CPE..................................................................................................................................... 42 Books and Manuals............................................................................................................................. 48 ACFE Merchandise.............................................................................................................................. 50 2 | VISIT ACFE.com CALL (800) 245-3321 / +1 (512) 478-9000 The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Website: www.nasba.org. DISCLAIMERS *Reservations subject to availability. I understand if I reserve a room at the course hotel, the hotel may disclose to ACFE non-financial reservation information, (name, dates of stay), for the purpose of updating and confirming the event room block. By registering for this event, I grant the ACFE or anyone authorized by the ACFE, the right to use or publish in print or electronic format, any photographs or video containing my image or likeness for any promotional purpose, without compensation. † Payment must be received by Early Registration Deadline to obtain savings. Association of Certified Fraud Examiners, ACFE, the ACFE Seal, ACFE Logo, Certified Fraud Examiner (CFE), CFE Exam Prep Course® and Fraud Magazine® are trademarks owned by the Association of Certified Fraud Examiners, Inc. ©2011 by the Association of Certified Fraud Examiners, Inc. Developing your skills is essential to your professional success. Do you have the tools you need? The ACFE is committed to arming anti-fraud professionals with the skills and knowledge you need to fight fraud more effectively. Whether your career is focused exclusively on fraud detection or prevention, or you just want to know more about fraud, the ACFE is your source for information and support. Sharpen your skills and stay informed by becoming a member today. Complete the application on the reverse side and fax or mail to: 716 West Ave • Austin, TX 78701-2727 • USA Fax: +1 (512) 478-9297 Become a member online by visiting ACFE.com/Join Or call us M–F, 7:30 a.m. – 6:00 p.m. Central Time (800) 245-3321 / +1 (512) 478-9000 associate member application I. QUALIFICATIONS FOR MEMBERSHIP VII. PAYMENT (Payment must accompany application.) There are two categories of membership: Associate (non-certified) and Certified Fraud Examiner (CFE). This application is for Associate Membership only. After being approved as an Associate, you may complete a separate application to become a CFE if desired. The application fee is non-transferable and is non-refundable once approved. Annual membership dues include $20 for a one-year subscription to FRAUD MAGAZINE®. Automatic Dues Renewal (selection required): qq Option 1: Enroll in Automatic Dues and save 10% on your annual dues (card billed automatically each year) qq Option 2: Do not enroll in Automatic Dues (charge my card for this charge only) ASSOCIATE MEMBERSHIP FEES (incomplete applications will not be processed) qq Associate (U.S./Canada)............................................................................................................. $150* qq Charge my (Check one. Card charged in U.S. $): *Application fee and membership dues rate as of 10/2010. All fees and dues are non-refundable. Rates subject to change. Card Number Card Expires (month/year) II. PERSONAL V-Code (on back / front of AMEX) Cardholder Name (as shown on card, please print) q Dr. q Mr. q Mrs. q Ms. Billing Address Name CityState Other Designations Zip/Postal CodeCountry Home Address Signature City State/Province Zip/Postal Code Country qq Check or Money Order enclosed. Make checks payable to: Association of Certified Fraud Examiners. Check or Money Order number: ________________________________________________ Home Telephone Home Fax VIII. JOB AND INDUSTRY (please select one) Home Email Address III. EMPLOYMENT Employer Title Address City State/Province Zip/Postal Code Country Business Telephone Business Fax Years Employed Business Email Address Web Site Address Job Function qq Fraud Examiner qq Fraud Investigator qq Private Investigator qq Special Agent qq Internal Auditor qq External Auditor qq Forensic Accountant qq CPA, CA or equivalent qq Management Accountant qq Controller qq Other Accounting/Finance qq Governance, Risk and Compliance qq Corporate Management qq Loss Prevention qq IT Professional qq Security Professional qq Attorney/Legal Professional qq Educator qq Retired qq Other: Preferred Mailing Address: q Home q Business Preferred E-Mail Address: q Home q Business IV. Character Have you ever been convicted of a felony or misdemeanor involving moral turpitude (“moral turpitude” means an offense that calls into question the integrity or judgment of the offender, such as fraud, bribery, corruption, theft, embezzlement, solicitation, etc.)? q Yes q No If yes, please describe (attach written statement if necessary). V. CERTIFICATION I certify that the above is true and correct to the best of my knowledge. Falsification of any information on this application is grounds for denial or revocation of membership. If this application is accepted, I agree to abide by the Bylaws and Code of Professional Ethics of the Association of Certified Fraud Examiners. Membership is a privilege and not a right. Qualifications are established by the Board of Regents, whose decisions are final. I consent to the storage of my personal data in the ACFE’s offices in the United States, in its regional offices and by its local chapters. Signature ATTN: Membership Admissions • ACFE • World Headquarters • The Gregor Building 716 West Ave • Austin, TX 78701-2727 USA • Fax: +1 (512) 478-9297 VI. SERVICES qq Subscribe me to the free FraudInfo e-newsletter filled with fraud news, tips and resources. qq Subscribe me to the CFE Exam Coach e-newsletter. qq I am interested in becoming a CFE. Please send me information. Join Today! ACFE.com FOR OFFICE USE ONLY IX. MAIL OR FAX COMPLETED FORM TO Date qq I was referred by: q ACFE Member: or Local Chapter: q Other (please specify): Industry qq Education qq Financial Institutions qq Government qq Healthcare qq Insurance qq Law Enforcement qq Law/Legal Services qq Management Consultants qq Manufacturing qq Public/Chartered Accounting qq Real Estate qq Services qq Non-Profit qq Other: Interests (select all that apply) qq Money Laundering (or AML) qq Fraud Examination / Investigation qq Loss Prevention qq Legal Elements of Fraud qq Insurance Fraud qq Computer or Technology-based Crime qq Issues Related to Sarbanes-Oxley qq Risk Management qq Healthcare Fraud qq Ethics qq Mortgage Fraud qq Fraud Auditing and Forensic Accounting qq Non-Profit Fraud qq Corporate Security qq Practice Management/Building your Fraud Examination Practice qq International Investigations and Global Issues qq Identity Theft qq Financial Institution Fraud qq Interview Skills/Techniques qq Tax Fraud qq Fraud Prevention qq Digital Forensics/Electronic Evidence qq Internal Controls qq Construction Fraud qq Governance, Risk and Compliance qq Contract and Procurement Fraud qq Government/Law Enforcement qq Fraud Hotlines qq Other: X. LOCAL CHAPTERS Members of the Association of Certified Fraud Examiners are strongly encouraged to take advantage of the many networking and training opportunities available to them by participating in their local ACFE chapters (currently there are more than 135 worldwide). Local chapter membership is not a requirement for ACFE members; however, members of local chapters are required to be members of the ACFE. To find your local chapter, visit ACFE.com/Chapters. (800) 245-3321 / +1 (512) 478-9000 +1 (512) 478-9297 Updated 6/11 • RG11Q3N THE FRAUD TEAM In the fight against fraud, Corbett is a Bank Secrecy Act (BSA) Compliance Special- no one can go it alone. Even Certified Fraud Examiners (CFEs), leaders in the anti-fraud profession, know that fighting whitecollar crime is a team effort. ist and Director of Risk Management for Sun East Federal Whether working with clients, co-workers, law en- an investigation relevant to your current case and they may forcement, security professionals, government officials or be willing to help you. Most people are willing to share their other fraud examiners, the successful fraud fighter needs successes and failures.” Read Corbett’s profile on page 5. to be able to communicate and collaborate effectively to get the job done. Credit Union, and she feels that “networking is key” to successfully fight fraud. “Networking allows you to provide others with tips on conducting an investigation or to just run a situation by someone,” Corbett said. “They may have already conducted Getting the right training and sharing the latest information on preventing and detecting fraud can help Grace Corbett, CFE, had this in mind when she joined fraud fighters both further the anti-fraud profession’s the ACFE to build her network of anti-fraud professionals. body of knowledge, and establish their own expertise and VISIT ACFE.com CALL (800) 245-3321 / +1 (512) 478-9000 | 3 Networking allows you to provide others with tips on conducting an investigation or to just run a situation by someone.” credibility among their colleagues. This process Denise R. Harding, CFE, CPA, an NCIS special agent, starts with ACFE training opportunities, including said that when she has questions about the latest those online as well as in a live setting, from which court findings in regard to fraud cases in different participants can bring back real, practical methods states, she consults her contacts in those areas — for staying one step ahead of the fraudsters. They and vice versa. The information sharing even cross- are tools of the trade that can be passed along a es international borders, providing Harding with “a network to help an entire company or client base. wide network of contacts and colleagues I can call Take Principles of Fraud Examination, for in- 4 | for suggestions and guidance.” stance (July 18-21, 2011, in Austin, Texas, pg. 17). Such a network must be cultivated and main- The popular course provides fundamentals on the tained, and an ACFE event provides the perfect set- four basic areas of fraud examination: fraud preventing for meeting new contacts, while reconnecting tion and deterrence, legal elements of fraud, fraudu- with old ones. lent financial transactions and fraud investigation. For those who consider becoming a CFE to The three-and-a-half days of training include inter- be a daunting task, getting into the team mentality active discussions, video screenings and ample op- could be just the trick to finally earning the valuable portunities for networking — which help build the credential. The CFE Exam Review Course puts pro- basis for future teamwork. The connections made spective CFEs in the same room, led by practicing at an ACFE event can be used to everyone’s advan- CFE instructors, to help master the concepts tested tage afterward. A follow-up email to a computer fo- on the CFE Exam. Your colleagues will benefit from rensics specialist or interviewing guru, for example, your questions and input in the class — and you could help break that next fraud case. will benefit from theirs. Best of all, you will have Many ACFE members have a network of con- the opportunity to participate in organized study tacts with whom they communicate on a regular sessions with your classmates, and will be provid- basis. These networks and their flow of informa- ed with tips and processes designed for the work- tion are crucial to keeping anti-fraud professionals ing professional’s busy schedule. Held in several up to speed on the latest in fraud prevention and locations throughout the year, the next CFE Exam detection. As described in her member profile in Review Courses (pg. 8) will take place in Chicago the ACFE’s Second Quarter 2011 Resource Guide, (Aug. 29-Sept. 1) and New York (Sept. 19-22). VISIT ACFE.com CALL (800) 245-3321 / +1 (512) 478-9000 There is an effective area of anti-fraud training that is custom-fit for the team mentality: ACFE On-Site Training. With this option, industry-leading faculty members come directly to a company, government agency or organization to provide crucial anti-fraud training. The instructors bring their own expertise as well as tried-and-true ACFE course materials that have helped make the CFE the “gold standard” in the anti-fraud profession. An ACFE On-Site Training course presents an interactive learning environment where issues are addressed in a positive atmosphere, with all discussions focused on the team’s specific needs and concerns. The shared learning experience provides a valuable opportunity for team building and increasing staff motivation and morale. It is also a sound economic decision: with no need to book flights, hotels and rental cars for staff, clients can hand-pick members of their team to participate in the training — at a cost that is less than sending a group of people to an off-site event. Finally, there is no underestimating the use of social media as well as good old-fashioned word- Director Relies on ACFE Network to Stop Fraud Grace Corbett, CFE, enjoys her job heading up fraud investigations and audits for Sun East Federal Credit Union and ensuring compliance with the Bank Secrecy Act (BSA). But she knows that to do her job well, she needs a good network of fellow anti-fraud professionals. With new challenges like phishing schemes plaguing her credit union and others, she knows every second counts in a fraud investigation. Describe your job function (a day in the life of): I oversee BSA compliance, fraud investigations and audits. Each day can bring on new challenges. I have a small team under me that is dedicated to making sure that the credit union is compliant in writing loans, opening accounts and many other areas within its operations. My team and I also conduct all of the fraud investigations. I work with local, state and federal law enforcement agencies. If an investigation makes it to the prosecution, I also attend court as a witness. Not only do I oversee those areas, I conduct branch cash audits and work closely with senior tellers on hot fraud topics to make sure they are aware of current trends. of-mouth by anti-fraud professionals. The ACFE helps facilitate this through our social media presence on Facebook, LinkedIn and other networking sites (visit ACFE.com/socialmedia to learn more about online social networking with the ACFE). Along with our online Discussion Forums and ACFE blogs, these outlets provide a timely means to share the latest news tidbits, get relevant information or just drop in to say “hello” to colleagues and friends. Going it alone is for fraudsters and whitecollar criminals — at least until they are caught. The professionals working to stop them know the value of teamwork, and the successes that can be achieved when working together toward a common goal. With this approach, “Together, reducing fraud worldwide” is not just a slogan. It is a warning to fraudsters everywhere. n How important is networking to you as an anti-fraud professional? Networking is key. It allows you to share experiences, both good and bad, with other anti-fraud professionals. Networking allows you to provide others with tips on conducting an investigation or to just run a situation by someone. They may have already conducted an investigation relevant to your current case and they may be willing to help you. Without networking skills, you can add many hours to your investigation. Knowing that you can pick up your phone and reach out to someone is all a part of the game. What advice would you give to someone hoping to follow a similar career path as you? Stay focused and take advantage of every learning opportunity that you can. You may never know when you are going to have to use what you have learned. Make a plan and incorporate goals, and test throughout to make sure you are on the path to achieve those goals and/or accomplish your plan. n VISIT ACFE.com CALL (800) 245-3321 / +1 (512) 478-9000 | 5 ACFE Membership and Certification Today, more than 55,000 ACFE members are protecting our global economy and ensuring integrity in the marketplace by leading the fight against fraud. Position yourself as a leader in your profession by joining the ACFE. Gain access to comprehensive anti-fraud resources, expert training opportunities and valuable member benefits that will help you reach your professional goals. MEMBERSHIP BENEFITS Exclusive Member Resources • Fraud Magazine®, the ACFE’s bimonthly publication devoted to insightful feature articles, interviews and columns exploring the latest trends and issues in fraud examination. • Fraud-Magazine.com, the Internet counterpart to our most popular member benefit, Fraud Magazine. In addition to highlighting articles appearing in the magazine, Fraud-Magazine.com features exclusive, web-only content, videos, archives and more. • The Fraud Magazine e-newsletter, a monthly digital newsletter packed with all the insight and cutting-edge information that members have come to expect from the print edition. The CFE Credential • The Fraud Examiner, a monthly e-newsletter created exclusively for ACFE members, with timely and practical anti-fraud articles and fraud-fighting tips, video clips and other resources for anti-fraud professionals. • Online Fraud Resource Center provides fraud investigation checklists, sample forms, policies and reports to help you do your job better. • ACFE Article Archive connects you to informative anti-fraud articles, white papers, presentations, case studies and reports created by anti-fraud experts. • Targeted Online Discussion Forums serve as a platform for you to share your concerns and challenges with others who can provide solutions and insights. | • Increase your earning potential — according to the 2010/2011 Compensation Guide for Anti-Fraud Professionals, CFEs earn nearly 22 percent more than their non-certified colleagues. • Improve your marketability and job security — Robert Half International identifies the CFE as “in-demand…one of the most marketable credentials today” and A.E. Feldman, a leading executive search firm, states, “…the CFE has emerged as the gold standard in the area of fraud.” • Comprehensive Online Career Center featuring a targeted job board, online resources, career path information and advice from experts in the areas of career development, human resources, self-employment and career transitions. The CFE credential enhances my professional credibility as an auditing professor.” • Savings on anti-fraud training. Last year ACFE members saved more than $2.6 million on the best anti-fraud training available. — Dr. William H. Svihla, CFE, DBA, CPA Assistant Professor of Accounting, Indiana State University • Free quarterly webinars. Earn free CPE while staying abreast of new topics with free, members-only webinars. 6 • Obtain the Certified Fraud Examiner (CFE) credential and position yourself as an anti-fraud expert, helping to further your professional growth and advance your career. Only ACFE members may become CFEs. VISIT ACFE.com/Membership CALL (800) 245-3321 / +1 (512) 478-9000 As an ACFE member I am among some of the most elite individuals in the anti-fraud profession.” — Glyn M. Rogers, CFE, CCEP, CCA, MBA how to become a cfe How does the ACFE support me in my efforts to prepare for the CFE Exam? That depends on your learning style. If you prefer to work on your own, at your own pace: If you prefer the structure and interaction of a classroom environment: The CFE Exam Prep Course is a computer selfstudy program that helps prepare you for the CFE Exam. The course provides you with questions and gives you instant feedback on your answers, which includes citations to reference material where you can explore the topic in more depth. The CFE Exam Review Course provides you with an intense, 3½ day overview of the fundamental concepts covered in the CFE Exam. Expert instructors can answer questions on the material and on how best to prepare for and pass the CFE Exam itself. Registration includes the CFE Exam Prep Course software. Features: • 1,500 study questions similar to those provided on the CFE Exam • Timed simulated practice exams • Review of results and progress • Helpful checklist for obtaining the CFE credential • Fraud Examiners Manual on CD-ROM More than 80 percent of people who complete the CFE Exam Prep Course pass the CFE Exam on their first attempt. To learn more, see pgs. 10-11, or call an ACFE Member Services Representative at (800) 245-3321 or +1 (512) 478-9000. Features: • Structured learning environment • Guidance and coaching from experienced instructors • Interaction with peers • Printed course materials that outline the exam and make preparation easier More than 92 percent of people who complete this course pass the CFE Exam on their first attempt. To learn more, see pgs. 8-9, or call an ACFE Member Services Representative at (800) 245-3321 or +1 (512) 478-9000. VISIT ACFE.com/Training CALL (800) 245-3321 / +1 (512) 478-9000 | 7 CFE Exam Review Course If you are pursuing the Certified Fraud Examiner (CFE) credential, the CFE Exam Review Course will help you master the concepts tested on the CFE Exam: fraudulent financial transactions; legal elements of fraud; fraud investigation; and fraud prevention and deterrence. The 3½-day, instructor-led course provides the essentials needed to prepare for the CFE Exam and become a Certified Fraud Examiner. This course, in combination with the CFE Exam Prep Course software (pg. 10), will provide you with an unbeatable combination for passing the exam. More than 92 percent of those who have completed this course pass the CFE Exam on the first try. Heightened fraud awareness combined with new laws and regulations have increased the already growing demand in the workforce for professionals who are highly skilled at fighting fraud. The CFE credential is the premier certification for anti-fraud professionals around the world. CFEs are specialists in the deterrence, detection and investigation of fraud, and possess a broad range of skills that uniquely qualifies them to effectively combat fraud. course Details Benefits of Attending Schedule • Structured Learning Environment — Learn how to prepare for the CFE Exam • Fast Track — Participate in an intense, 3½-day preparation period Chicago, IL • August 29 – September 1, 2011 Omni Chicago Hotel Room Rate*: $184 single/double (limited gov’t rates available) Hotel Phone: (800) THE-OMNI Early Registration Deadline†: July 29 • Instructor-Led — Receive guidance from experienced instructors • Interactive Sessions — Participate in open discussions on a variety of topics in fraud prevention New York, NY • September 19-22, 2011 Executive Conference Center Venue Phone: +1 (212) 903-8060 Early Registration Deadline†: Aug. 19 • Team Environment — Meet others preparing for the CFE Exam and CFE instructors who will help you organize study sessions to review materials, and provide you with tips and processes designed for the working professional’s busy schedule Los Angeles, CA • October 24-27, 2011 Hyatt Regency Century Plaza Room Rate*: $215 single/double Hotel Phone: +1 (888) 421-1442 or (310) 228-1234 Early Registration Deadline†: Sept. 23 Who Should Attend • Anyone who prefers learning in an instructor-led, classroom setting • Individuals who favor table discussions with peers and experienced instructors • Those who need extra encouragement to take the CFE Exam Austin, TX • November 14-17, 2011 AT&T Executive Education Conference Center Room Rate*: $160 single/double (limited gov’t rates available) Hotel Phone: (877) 744-8822 or +1 (512) 404-3600 Hotel Website: www.meetattexas.com Group Code: ACFEEX1111 (Internet reservations only) Early Registration Deadline†: Oct. 14 Fees $1,895** What’s Included • The CFE Exam Prep Course CD-ROM — a $945 value! • Printed course materials that outline the exam and aid exam preparation • Essential knowledge from experienced instructors CPE Credit 28 Course Level Intermediate Prerequisite This course is designed to review material required to pass the CFE Exam and assumes a base knowledge of fraud examination principles. If you are unfamiliar with the basic tenets of fraud examination, we recommend taking the Principles of Fraud Examination course in advance. 8 | VISIT ACFE.com/CFE-Review CALL (800) 245-3321 / +1 (512) 478-9000 Dr. Wells Reflects on Life and Career in Fraud Fighter It’s a book unlike any you have read from Dr. Joseph T. Wells, CFE, CPA. The Chairman of the ACFE provides a frank and gripping memoir full of colorful life experiences, spanning a life that began in rural Oklahoma and led to the founding of the world’s largest anti-fraud organization. The following is an excerpt from Fraud Fighter: My Fables and Foibles, the fascinating behind-the-scenes look at the life of one of the most influential white-collar crime experts of our time: Register early and SAVE $100!† ACFE.com/CFE-Review Take the Exam at the Event Sign up to take the CFE Exam immediately after the review course and earn your CFE credential within days. Visit ACFE.com/CFE-Exam for more information. *Reservations subject to availability. † Payment must be received by Early Registration Deadline to obtain savings. **Event price includes 2011 CFE Exam Prep Course. Participants who currently own an older version of the CFE Exam Prep Course can register for a discounted rate and get a free upgrade to the 2011 CFE Exam Prep Course. This course was everything the ACFE said it would be. Well-organized materials. On point. Wonderful speakers. This is a high-impact, must-take course for those individuals preparing for the CFE Exam.” — John Heidebrecht, CFE, ASA Berning & Heidebrecht, Ltd. At last count, the ACFE had 138 chapters in 40 countries. Forty percent of our more than 55,000 members are from outside the United States, and we’ve established anti-fraud relationships all over the world. While we expect the ACFE to continue growing slowly in North America, our greatest growth potential is in the international arena. That’s something we’ve put a considerable amount of time and effort into fostering. Not long after founding the ACFE, Jim (Ratley, ACFE President and CEO) and I began traveling the world to spread the gospel of fraud detection, deterrence, and prevention. By the mid-1990s, we’d settled into a pattern. I went east, and he went west. For me it was Canada and Europe — Austria, Bulgaria, Denmark, Germany, Holland, Hungary, Ireland, Luxembourg, Poland and the United Kingdom. For Jim it was Mexico and the Asia-Pacific region — that meant Australia, China, Indonesia, Japan, Malaysia, New Zealand, the Philippines and Singapore. Once I jokingly accused him of having his own fan club in New Zealand because he’d been there so often. On one of his trips, he and his lovely wife, Gloria, bungee-jumped off a bridge near Queenstown, where the sport had been invented. Some enterprising fellow on the other side of the gorge videotaped all the jumpers, and then offered to sell them a copy. Jim bought his, and proudly played it for us. On the video, Gloria went first with no hesitation. When it was Jim’s turn, he wavered but finally jumped. I laughed hard, but Jim’s braver than me; I wouldn’t have done it at all. To read the full chapter online and to order the book, visit ACFE.com/FraudFighter n VISIT ACFE.com/CFE-Review CALL (800) 245-3321 / +1 (512) 478-9000 | 9 2011 CFE Exam Prep Course® The most effective tool available to help you pass the CFE Exam and become a Certified Fraud Examiner (CFE) has been redesigned with an all-new user interface and enhanced features to improve exam preparation and keep you on track to earning your CFE credential. The 2011 CFE Exam Prep Course introduces new components that provide you with the most effective exam preparation available, more efficient use of your study time and an intuitive, easy-to-use interface. Details Effective CFE Exam Preparation • 1,500 study questions provide sample exam questions with an explanation of the correct answer. • Simulate the CFE Exam environment with timed practice exams. • Prepare for the CFE Exam with confidence knowing that the CFE Exam Prep Course is backed by our Money-Back Pass Guarantee. The 2011 CFE Exam Prep Course provides the most effective training available to prepare you for the CFE Exam, allowing you to study on your own time, at your own pace from your home or work computer. Featuring study questions and practice exams that simulate the actual CFE Exam experience, the CFE Exam Prep Course has been designed to prepare you to pass the rigorous CFE Exam. More Efficient Use of Your Study Time • The CFE Exam Prep Course streamlines CFE Exam preparation. Use your time more efficiently by focusing on the areas you need to study the most. • NEW: Create a personalized study plan tailored to your individual strengths and weaknesses with an optional 100-question Pre-Assessment. An All-New User Interface • An all-new user interface puts the most relevant information at your fingertips. Quickly review your Prep Course progress by subsection and topic, access on-screen help menus and study tips, and stay on track to meet your target certification date. • NEW: Review your progress with a new streamlined design. • NEW: Pick the sections and topics most relevant to your exam preparation by creating custom review sessions. • NEW: Get answers to your questions fast with Guides to Success, on-screen FAQs and an improved help section. • NEW: Learn more from your Practice Exam sessions by reviewing the questions you missed, analyzing your results by subsection and tracking your progress over time. • NEW: Stay on track to earn your CFE credential by measuring your progress towards your target dates for certification and using helpful checklists within the Prep Course software. • NEW: Focus on the areas where you need the most work with enhanced review of results and progress by exam section, subsection and topic. Establish yourself as an anti-fraud expert and advance your career by obtaining the CFE credential. The CFE Exam Prep Course is the most effective tool available to prepare you to pass the rigorous CFE Exam. CD-ROM or Electronic Download: $745 Members / $945 Non-Members* Members-Only Installment Plan ACFE members have the option to participate in the Members-Only Installment Plan with only six monthly payments of $130 each for the CFE Exam Prep Course or $150 each for the CFE Exam Prep Toolkit (Credit card only. Includes UPS ground shipping** and administration fee). For more information, call an ACFE Member Services Representative at (800) 245-3321 or +1 (512) 478-9000. A member is not eligible to be certified until all installment plan payments have been received after passing the CFE Exam. *Additional 8.25% sales tax for Texas residents. **There is an additional charge for shipping outside the U.S. 10 | VISIT ACFE.com/Prep-2011 CALL (800) 245-3321 / +1 (512) 478-9000 The Prep Course is well worth the investment. It crystallizes the major concepts of the immense amount of data that candidates need to absorb, and helps the material become second nature. — Andrew Levine, CFE CFE Exam Prep Toolkit For an additional $100, purchase the CFE Exam Prep Toolkit, including the ACFE’s most popular reference materials. A value of more than $1,200, it includes: • 2011 CFE Exam Prep Course — The latest edition of this comprehensive tool to help you become a CFE. The updated 2011 CFE Exam Prep Course is a computer self-study course that prepares you for the exam while letting you study at your own pace. • Corporate Fraud Handbook, Third Edition — Explore the three main categories of occupational fraud and abuse: asset misappropriation, corruption and fraudulent statements. The book then explains, identifies and classifies 13 common fraud schemes. • Encyclopedia of Fraud, Third Edition (CD-ROM) — Written for practitioners, academics and anyone with an interest in fraud, the Encyclopedia of Fraud provides the user with easy access to the ACFE’s vast body of fraud knowledge. • 2011 Fraud Examiners Manual (printed) — The premier reference guide for CFEs and other anti-fraud professionals. This 2,000-page guide is divided into four sections: Financial Transactions and Fraud Schemes, Investigation, Law, and Fraud Prevention and Deterrence. Eighty-five percent of the CFE Exam is based on information found in the Fraud Examiners Manual. Toolkit: $845 Members / $1,298 Non-Members* VISIT ACFE.com/Prep-2011 CALL (800) 245-3321 / +1 (512) 478-9000 | 11 2011 Calendar of Events EVENTS BY DATE Event Title Dates Location CPE Member Price Non-Member Price Page # Professional Interviewing Skills July 11 – 12 Detroit, MI 16 $695 $845 20 Principles of Fraud Examination July 18 – 21 Austin, TX 28 $1,195 $1,395 17 Mortgage Fraud July 25 – 26 Denver, CO 16 $695 $845 32 August 8 – 9 San Francisco, CA 16 $695 $845 24 NEW! Fraud Risk Management August 11 – 12 Washington, DC 16 $795 $945 36 NEW! Fraud-Related Compliance August 15 8 $295 $395 37 16 $695 $845 25 updated! Investigating on the Internet Philadelphia, PA Interviewing Techniques for Auditors August 16 – 17 Advanced Fraud Examination Techniques August 22 – 24 Austin, TX 24 $995 $1,195 38 CFE Exam Review Course Aug. 29 – Sept. 1 Chicago, IL 28 $1,895* $1,895 8 Money Laundering: Tracing Illicit Funds September 8 – 9 Boston, MA 16 $695 $845 27 Financial Statement Fraud September 19 – 20 Nashville, TN 16 $695 $845 28 CFE Exam Review Course September 19 – 22 New York, NY 28 $1,895* $1,895* 8 Contract and Procurement Fraud September 22 – 23 Las Vegas, NV 16 $695 $845 26 Advanced Interviewing Techniques Workshop October 3 – 6 Austin, TX 27 $1,395 $1,595 39 October 13 – 14 New York, NY 16 $795 $945 36 Auditing for Internal Fraud October 17 – 18 Seattle, WA 16 $695 $845 18 Introduction to Digital Forensics October 20 – 21 New Orleans, LA 16 $795 $945 22 2011 ACFE Asia-Pacific Fraud Conference October 23 – 25 Singapore 4 – 20 TBD TBD 15 CFE Exam Review Course October 24 – 27 Los Angeles, CA 28 $1,895* $1,895 8 Fraud Prevention November 2 8 $295 $395 23 Healthcare Fraud November 3 – 4 CFE Exam Review Course November 14 – 17 NEW! Fraud Risk Management Tampa, FL Austin, TX 16 $695 $845 34 28 $1,895* $1,895* 8 4 – 23 CAD 995 – 1,095 CAD 1,095 – 1,195 16 8 $295 $395 29 16 $695 $845 35 17th Annual ACFE Canadian Fraud Conference November 27 – 30 Investigating Conflicts of Interest December 5 Financial Institution Fraud December 6 – 7 Interviewing Techniques for Auditors December 5 – 6 Houston, TX 16 $695 $845 25 Principles of Fraud Examination December 12 – 15 Austin, TX 28 $1,195 $1,395 17 Toronto Las Vegas, NV All prices listed in US dollars unless otherwise noted. Prices, events and locations subject to change. Prices valid through December 31, 2011. *Event price includes the cost of the 2011 CFE Exam Prep Course software. Participants who own an older version of the Prep Course may register for a discounted fee. Visit ACFE.com for rates. Kudos to the ACFE. Excellent conference — very informative, well planned and energizing with an all-star line-up of keynote speakers. ACFE sets the gold standard for a professional organization that serves its members. — Ken Bosin, CFE, CPA 12 | VISIT ACFE.com/Training CALL (800) 245-3321 / +1 (512) 478-9000 EVENTS BY LOCATION 3 ways to save! Event Title Location Dates CPE Member Price Non-Member Price Page # Principles of Fraud Examination Austin, TX July 18 – 21 28 $1,195 $1,395 17 Advanced Fraud Examination Techniques Austin, TX August 22 – 24 24 $995 $1,195 38 Advanced Interviewing Techniques Workshop Austin, TX October 3 – 6 27 $1,395 $1,595 39 CFE Exam Review Course Austin, TX November 14 – 17 28 $1,895* $1,895* 8 Principles of Fraud Examination Austin, TX December 12 – 15 28 $1,195 $1,395 17 Money Laundering: Tracing Illicit Funds Boston, MA September 8 – 9 16 $695 $845 27 CFE Exam Review Course Chicago, IL Aug. 29 – Sept. 1 28 $1,895* $1,895 8 Mortgage Fraud Denver, CO July 25 – 26 16 $695 $845 32 Professional Interviewing Skills Detroit, MI July 11 – 12 16 $695 $845 20 Interviewing Techniques for Auditors Houston, TX December 5 – 6 16 $695 $845 25 Contract and Procurement Fraud Las Vegas, NV September 22 – 23 16 $695 $845 26 8 $295 $395 29 Financial Institution Fraud Las Vegas, NV December 5 December 6 – 7 16 $695 $845 39 CFE Exam Review Course Los Angeles, CA October 24 – 27 28 $1,895* $1,895 8 Financial Statement Fraud Nashville, TN September 19 – 20 16 $695 $845 28 Introduction to Digital Forensics New Orleans, LA October 20 – 21 16 $795 $945 22 CFE Exam Review Course New York, NY September 19 – 22 28 $1,895* $1,895* 8 New York, NY October 13 – 14 16 $795 $945 36 August 15 8 $295 $395 37 August 16 – 17 16 $695 $845 25 UPDATED! Investigating Conflicts of Interest NEW! Fraud Risk Management NEW! Fraud-Related Compliance Interviewing Techniques for Auditors Philadelphia, PA Investigating on the Internet San Francisco, CA August 8 – 9 16 $695 $845 24 Auditing for Internal Fraud Seattle, WA October 17 – 18 16 $695 $845 18 2011 ACFE Asia-Pacific Fraud Conference Singapore October 23 – 25 4 – 20 TBD TBD 15 November 2 8 $295 $395 23 November 3 – 4 16 $695 $895 34 Toronto November 27 – 30 CAD 995 – 4 – 23 1,095 CAD 1,095 – 1,195 16 Washington, DC August 11 – 12 16 $945 36 Fraud Prevention Healthcare Fraud 17th Annual ACFE Canadian Fraud Conference NEW! Fraud Risk Management Tampa, FL $795 Early Registration Savings Find the events that you want to attend. Register and pay before the Early Registration Deadline listed for the event (generally one month before event start date) and SAVE $95 or more off of the regular price for the event. Combo Event Savings Register to attend two events being held consecutively in select cities and receive $100 in savings! Combo events are designated with this icon: Group Savings Select the event that best suits the learning needs of your group. Gather a team of at least three or more individuals to register together. Call the ACFE at (800) 245-3321 or +1 (512) 478-9000 to determine your savings. All prices listed in US dollars unless otherwise noted. Prices, events and locations subject to change. Prices valid through December 31, 2011. *Event price includes the cost of the 2011 CFE Exam Prep Course software. Participants who own an older version of the Prep Course may register for a discounted fee. Visit ACFE.com for rates. VISIT ACFE.com/Training CALL (800) 245-3321 / +1 (512) 478-9000 | 13 23rd Annual ACFE Fraud Conference and Exhibition June 17-22, 2012 • Orlando, FL Join nearly 2,500 of your fellow anti-fraud professionals at the 23rd Annual ACFE Fraud Conference and Exhibition at the Gaylord Palms Resort and Convention Center in Orlando, FL, June 17-22, 2012. Address the challenges and critical issues faced by anti-fraud professionals during top-level educational sessions and participate in unparalleled networking opportunities with the premier practitioners and thought leaders in the fight against fraud. Register by Dec. 31 and SAVE up to $370!† FraudConference.com CoNFERENCE Details Premier Anti-Fraud Education Customize your learning by choosing from an entire week (Full Conference) of education, including parallel educational tracks with more than 60 unique courses and optional Pre- and Post-Conference educational sessions, advanced-level options and interactive panel discussions, all led by industry experts from the world’s top organizations. Both new practitioners and experienced professionals will find opportunities to enhance their knowledge, expand capabilities and learn new skills. Regardless of your experience level we offer the right training for you. CPE Credit: 4-40 Unparalleled Networking Opportunities The ACFE believes in the power of networking as one of the most effective ways to advance your career. With every annual conference, we integrate a variety of networking opportunities to ensure you maximum exposure to invaluable knowledge sharing and resource exchanges among fraud specialists from around the globe. Professional Development and Career Growth Whether you are seeking a new job, a new career or simply striving to be aware of the latest trends and opportunities for professional development, you won’t want to miss the benefits that the ACFE Career Connection has to offer. Build relationships and informally interview with recruiters from top firms, companies and government organizations. Attend informative presentations loaded with relevant suggestions and receive valuable strategies and motivation from one-on-one time with career coaches. Discover the Leaders in Fraud Prevention Solutions Tour the Exhibit Hall during the conference, where more than 60 leading anti-fraud vendors come together. The Exhibit Hall features a Cyber Café, the ACFE Bookstore, professional development presentations, book signings and author meetand-greets, the ACFE Fraud Museum and Career Connection. Everything about the conference was first-rate, from the speakers to the location to my fellow attendees. This is my fourth conference and I get more out of attending every year. It is a great value as well since I can get all my CPE credits for the year at one time along with the networking opportunities. — Lisa Handy, CFE Transition Team Finance Manager Jones Lang LaSalle Visit FraudConference.com for continually updated information. 14 | VISIT FraudConference.com CALL (800) 245-3321 / +1 (512) 478-9000 Hotel Information Gaylord Palms Resort and Convention Center 6000 W. Osceola Parkway Kissimmee, Florida 34746 Phone: +1 (407) 586-2000 † Payment must be received by Early Registration Deadline to obtain savings. 2011 ACFE Asia-Pacific Fraud Conference October 23-25, 2011 • Singapore The 2011 Asia-Pacific Fraud Conference provides you with cutting-edge anti-fraud training and education that is global in scope, but with a uniquely Asian perspective. Learn from leading practitioners and representatives from some of the region’s top companies about the challenges they face and the strategies they have used to overcome them in this economically dynamic part of the world. You will also have numerous formal and informal networking opportunities with fellow anti-fraud professionals, providing you new perspectives and new resources upon whom to call for ideas and inspiration. Join us for our first conference in Singapore and give yourself an edge in the fight against fraud. Register by Sept. 23 and SAVE!† ACFE.com/AsiaPac CoNFERENCE Details CPE Credit 4-20 Course Levels Basic – Advanced Prerequisites None Hotel Information Marina Bay Sands 10 Bayfront Avenue, Singapore, 018956 Phone: +65 6688 88898 Hotel Cut-Off: September 23, 2011 Early Registration Deadline†: Sept. 23 † Payment must be received by Early Registration Deadline to obtain savings. Ritchie-Jennings Memorial Scholarship Recipient Finds Path Toward CFE Kerri O’Donnell, CFE, is an associate lecturer in the School of Accounting and Corporate Governance at the University of Tasmania, Australia, and received the ACFE’s Ritchie-Jennings Memorial Scholarship in 2006. She grew up in Hobart, the capital of Tasmania, and worked in the entertainment industry in Sydney. At 35, she returned to Tasmania with two young daughters and enrolled at the University of Tasmania to train for what she calls a “responsible” job: an accountant. “I was stunned to learn of devious things people do in business. I went in search of more information, quickly found the ACFE website and straight away became a devoted student member. “ O’Donnell was the family bread-winner, and the scholarship paid for her textbooks and an Internet connection so she could work at home. She says the scholarship helped not just monetarily but in confirming her career path. “At the time of my scholarship, no peers shared my interest,” she says. “People I knew never used words such as ‘fraud’ and ‘criminology,’ and everyone seemed to assume that balance sheets were correct if they balanced and that anomalies were all ‘errors.’ So the scholarship validated my interests and signaled I was on the right path.” It also strengthened her ties to the ACFE, and she became a CFE thereafter. “The CFE designation set me apart from other accounting graduates with workplace experience,” says O’Donnell. “I am sure it played a part in my successful application for academic work and in subsequently being asked to teach auditing again. Students seem to pay more attention when I talk about auditing, ethics, policy implications and even theory; and colleagues forward articles and networking opportunities to me when they arise.” Her doctoral thesis focuses on professional skepticism and financial statement fraud because, “I wondered why external auditors were not detecting huge frauds in external financial statement audits, especially as so many flags are considered obvious in hindsight. Academic literature and regulation revealed skepticism as a knowledge black hole.” She aims to fill that black hole. As for her advice to college students or anyone else considering getting their CFE? “Start the CFE Prep Course,” she says. “Every new awareness makes a difference to the fight.” VISIT ACFE.com/AsiaPac n CALL (800) 245-3321 / +1 (512) 478-9000 | 15 17th Annual ACFE Canadian Fraud Conference and Exhibition November 27-30, 2011 • Toronto The 17th Annual ACFE Canadian Fraud Conference provides you with practical skills and solutions that are relevant, immediately implementable and proven to be successful. Discover answers to the challenges and critical issues faced by anti-fraud professionals during a variety of educational sessions, and participate in exclusive networking opportunities with others vested in the fight against fraud. The Pre-Conference workshop is a great way to kick-start your ACFE Canadian Fraud Conference experience and will give you the tools to gain the professional edge you need. Enhance your professional development by attending the half-day Pre-Conference program, featuring an intensive workshop that allows you to expand your understanding of particular anti-fraud issues. Register by Oct. 27 and SAVE CAD 100!† ACFE.com/Canadian CONFERENCE Details CPE Credit Hotel Information 4-23 Hilton Toronto 145 Richmond Street W. Toronto, ON M5H 2L2 Room Rate*: 215 CAD single/double Hotel Phone: 800-HILTONS Hotel Cut-Off: November 4, 2011 Early Registration Deadline†: Oct. 27 Course Levels Basic – Advanced Prerequisities None *Reservations subject to availability. † Payment must be received by Early Registration Deadline to obtain savings. Early Registration Standard Registration Full Conference Members��CAD 995 Non-Members��CAD 1,095 Members��€CAD 1,095 Non-Members��€CAD 1,195 Main Conference only November 28-30, 2011 Members��€CAD 945 Non-Members��€CAD 995 Members��€CAD 1,045 Non-Members��€CAD 1,095 Pre-Conference only N/A Members��€CAD 295 Non-Members��€CAD 395 Pricing** November 27-30, 2011 November 27, 2011 (by Oct. 27, 2011)* **USD registration fees include 13% HST. 16 | VISIT ACFE.com/Canadian CALL (800) 245-3321 / +1 (512) 478-9000 (after Oct. 27, 2011)* Principles of Fraud Examination Build a solid foundation in fraud prevention, detection and deterrence with Principles of Fraud Examination, the most comprehensive course on the subject. Explore the four key areas of fraud examination: Fraud Prevention and Deterrence, Legal Elements of Fraud, Fraudulent Financial Transactions and Fraud Investigation. By learning from leading practitioners, you gain best practices with a proven success record, as well as expert insight from professionals who are dealing with the same challenges you encounter daily. For 3½ days, immerse yourself in anti-fraud training while interacting with your colleagues and peers. Participate in discussions and watch helpful video screenings. In addition to anti-fraud training, this event provides ample opportunities to network with peers as well as ACFE staff and faculty members through group lunches and social functions. While in Austin, your visit to ACFE headquarters will provide a unique opportunity to experience the Fraud Museum exhibit, located in the offices of the Geis Building. Established by ACFE founder and Chairman Dr. Joseph T. Wells, CFE, CPA, the Fraud Museum tells the story of fraud’s intriguing past with an extensive and eclectic collection of historical fraud pieces. The ACFE Open House reception also welcomes you to the Gregor Building, a historic, 1920s-era home that houses the ACFE’s executive and administrative staff. Tour the building and meet ACFE staff members as you visit the home of the world’s premier anti-fraud association. Register early and SAVE $200!† ACFE.com/POFE Course Details What You Will Learn • Fraud Prevention and Deterrence — Causes of fraud — Prevention of fraud • Legal Elements of Fraud — Rules of evidence — Key legal rights and privacy issues — Testifying • Fraudulent Financial Transactions — Internal fraud schemes — External fraud schemes — Evaluating financial information — Using software in fraud examinations • Fraud Investigation — Sources of information — Internet fraud resources — Interviewing prospective witnesses — Evaluating deception — Report writing Who Should Attend • All professionals and educators interested in the field of fraud examination • Individuals who are considering starting an anti-fraud practice • Those seeking to complement existing practical experience with the knowledge of leading anti-fraud professionals Schedule Austin, TX • July 18-21, 2011 Omni Austin Hotel Downtown Room Rate*: $169 single/double (limited gov’t rate rooms available) Hotel Phone: (800) THE-OMNI Early Registration Deadline†: June 17 Austin, TX • December 12-15, 2011 Omni Austin Hotel Downtown Room Rate*: $169 single/double (limited gov’t rate rooms available) Hotel Phone: (800) THE-OMNI Early Registration Deadline†: Nov. 11 Fees ACFE Members: $1,195 Non-Members: $1,395 CPE Credit 28 Course Level Basic [ Overall a tremendous learning experience that will benefit both me and my organization. — Robert M. Kazmirchuk Security Manager, Chrysler Canada LLC [ Prerequisites None *Reservations subject to availability. † Payment must be received by Early Registration Deadline to obtain savings. VISIT ACFE.com/POFE CALL (800) 245-3321 / +1 (512) 478-9000 | 17 Auditing for Internal Fraud As an auditor, finding fraud is part of your professional responsibility. Auditing for Internal Fraud will help you develop and sharpen your existing skills and teach you the techniques necessary for effective fraud detection. Over the two-day course, you will explore the challenges that auditors traditionally face in identifying fraud and learn the fundamentals of auditing for fraud, with an emphasis on understanding the common schemes, detection techniques and methods of preventing occupational fraud. Register by Sept. 16 and SAVE $95!† ACFE.com/AIF Course Details What You Will Learn • The types, costs and red flags of fraud • Avoiding malpractice: the auditor’s fraud responsibilities • What obstacles auditors often face in finding fraud and how to avoid them • How to conduct an effective fraud risk assessment • The fundamentals of occupational fraud and abuse • How to incorporate fraud brainstorming into the audit planning Schedule Seattle, WA • October 17-18, 2011 DoubleTree Hotel Seattle Airport Room Rate*: $139 single/double Hotel Phone: (800) 222-TREE or +1 (206) 246-8600 Early Registration Deadline†: Sept. 16 Fees ACFE Members: $695 Non-Members: $845 CPE Credit 16 Course Level • Common internal fraud schemes including: — Fraudulent financial statements — Bribery and corruption — Asset misappropriation Basic • How data analysis can be used to find fraud *Reservations subject to availability. • How to handle tips from whistleblowers Prerequisites None † Payment must be received by Early Registration Deadline to obtain savings. • What to do when fraud is found during an audit • Methods for preventing management and occupational fraud Who Should Attend • Certified Fraud Examiners and other antifraud specialists • Internal and independent auditors seeking to increase their anti-fraud effectiveness • Professionals who want to help deter fraud within their entities • Employees and educators seeking the knowledge necessary to detect fraudulent activities 18 | VISIT ACFE.com/AIF CALL (800) 245-3321 / +1 (512) 478-9000 Conducting Internal Investigations From receiving the initial allegation to testifying as a witness, Conducting Internal Investigations will prepare you for every step of an internal investigation of fraud. Lead an investigation with accuracy and confidence by gaining knowledge about legal considerations, document collection, interviewing skills and evidence documentation. This instructor-led course includes a relevant practical problem, which you and your fellow attendees will work from beginning to end. Get hands-on experience you will take back to apply in your own work. Conducting Internal Investigations is where technical skills, practical tips and inspirational examples all blend. — Dan Kimbler, CFE, CPA Auditor, U.S. Army Corps of Engineers Register early and SAVE $95!† ACFE.com/CII-Seminar Course Details What You Will Learn • The steps involved in conducting an internal investigation • Legal issues you may encounter Schedule Visit ACFE.com/CII for updated seminar dates and information. Fees • Investigating by computer ACFE Members: $695 Non-Members: $845 • Internal and external document collection and analysis CPE Credit 16 • Develop interviewing skills • Interviewing witnesses • Conducting admission-seeking interviews • Documenting evidence • How to testify as a fact witness Course Level Basic Prerequisites None † Payment must be received by Early Registration Deadline to obtain savings. Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Loss prevention and security professionals • Forensic accountants • Internal and independent auditors • Business managers and professionals assuming fraud deterrence or investigation responsibilities VISIT ACFE.com/CII-Seminar CALL (800) 245-3321 / +1 (512) 478-9000 | 19 Professional Interviewing Skills Are people lying to you? Do you know for sure? When can actions speak louder than words? Fraudsters, clients and even your own employees may each be hiding something from you. This two-day, interactive course will teach you how to be more effective in asking direct and follow-up questions, while evaluating both verbal and non-verbal responses, so you can be a better listener and observer during subject interviews. Auditors, law enforcement, human resources professionals and many others have benefited from this course. Learn how to get more information, more insight and less deception from everyone you interview as you begin to understand the fundamental interviewing techniques presented by our expert instructors. Register by June 10 and SAVE $95!† ACFE.com/PIS Course Details What You Will Learn • Personality styles and interviewing • Interviewing witnesses • Introduction to statement analysis • Analysis of the subject’s narrative and terminology • Semantic indicators of deception • Steps in an admission-seeking interview • How to take confessions and signed statements Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Loss prevention and security professionals Schedule Detroit, MI • July 11-12, 2011 Sheraton Detroit Novi Room Rate*: $115 single/double Hotel Phone: (866) 837-4180 Early Registration Deadline†: June 10 Fees ACFE Members: $695 Non-Members: $845 CPE Credit 16 Course Level Basic Prerequisites None *Reservations subject to availability. † Payment must be received by Early Registration Deadline to obtain savings. • Internal and independent auditors • Forensic accountants • Lawyers and law enforcement personnel • Detectives and private investigators • Business professionals who conduct interviews • Internal and External Auditors 20 | VISIT ACFE.com/PIS CALL (800) 245-3321 / +1 (512) 478-9000 Legal Elements of a Fraud Examination As an anti-fraud professional, you must be aware of the legal issues that affect all fraud examinations. Not only is it important for you to understand the essential aspects of the law, but, as new legislation, regulations and court decisions emerge, it is also important that you learn about any developments in the law and the potential impact these changes will have on your practice. This course provides an introduction to the fundamental legal elements of fraud examination that you and your client may face during a financial investigation. It will cover the legal background and definitions of fraud, the legal rights and duties of employers and employees during a fraud examination, the methods of discovery and their limitations, and the evidentiary requirements necessary to help ensure that evidence is admissible in court. This course will also give you insight on the pitfalls of expert testimony and ways to combat attacks by opposing counsel. Course Details What You Will Learn Schedule Visit ACFE.com/LEFE for updated seminar dates and information. • Elements of civil and criminal fraud • Evidence and discovery issues Fees ACFE Members: $295 Non-Members: $395 • Workplace constitutional issues • Testifying about your fraud case CPE Credit Who Should Attend 8 • Certified Fraud Examiners and other anti-fraud specialists Basic • Forensic accountants • Loss prevention and security professionals • Special Investigations Unit personnel Course Level Prerequisites None • Law enforcement personnel • Internal and independent auditors Excellent course. I strongly encourage all law enforcement and security professionals to attend this course. — John H. Nutt Sr. Investigator, Lockheed Federal Credit Union VISIT ACFE.com/LEFE CALL (800) 245-3321 / +1 (512) 478-9000 | 21 Introduction to Digital Forensics It takes a variety of skills and disciplines to conduct a successful financial investigation. This newly updated, instructor-led course will introduce you to basic concepts of computer forensic investigation and analysis. During this two-day seminar, you and a team of fellow anti-fraud professionals will immerse yourselves in a training exercise structured as a fraud examination. This scenario will begin with a client contacting you to look into an internal matter involving a suspicious “possible virus” that was detected on the computer of the firm’s senior accounting manager. You and your team will look at webmail history, deleted files, encrypted volumes and more to uncover the fraud. You will also learn basic techniques involved in gathering and analyzing digital evidence in fraud examinations, as well as the proper procedures for seizing and securing digital evidence. A software demonstration will also allow you to examine forensic artifacts. Whether you simply want to understand how to more effectively work with computer forensics specialists, or you want to steer your career toward a specialized skill set in this area, this class can help you achieve your goals. Register by Sept. 20 and SAVE $95!† ACFE.com/IDF Course Details What You Will Learn • How computer forensics has evolved • The process of a computer forensic examination • Industry guidelines and relevant case law • How computers store documents, emails and other communications • The elements of, and what to look for in, evidence searches and seizures Schedule New Orleans, LA October 20-21, 2011 New Orleans Marriott Room Rate*: $199 single/double Hotel Phone: (888) 364-1200 or +1 (504) 581-1000 Early Registration Deadline†: Sept. 20 Fees ACFE Members: $795 Non-Members: $945 • How to work and communicate with a digital forensic examiner CPE Credit • How to organize and prepare your case for trial Course Level Who Should Attend 16 Basic Prerequisites • Certified Fraud Examiners None • Insurance fraud investigators *Reservations subject to availability. † • Bank examiners Payment must be received by Early Registration Deadline to obtain savings. • Forensic accountants • Attorneys • Law enforcement personnel • Private investigators • Internal auditors 22 | VISIT ACFE.com/IDF CALL (800) 245-3321 / +1 (512) 478-9000 Fraud Prevention Virtually every organization suffers from fraud, though they may not know it. Fraud is a growing problem, despite attempts to control it, costing entities an average of five percent of their revenues. This one-day, instructor-led course will show you why traditional internal controls can be ineffective in preventing many frauds. Discover what you can do to better protect your company. Learn more about compliance with Section 404 of Sarbanes-Oxley as a first step for public companies. This course will take you further into leading techniques to manage the risk of fraud and cut its ongoing cost for all types of organizations. Course Details What You Will Learn Schedule • How leading entities are saving millions by fighting fraud effectively • Deterrence vs. detection — the lessons from other industries • Why traditional internal controls often fail to deter fraud Tampa, FL • November 2, 2011 Renaissance Tampa International Plaza Room Rate*: $169 single/double Hotel Phone: (800) 228-9290 or +1 (813) 877-9200 COMBO: Healthcare Fraud, pg. 34 Fees • The seven fraud deterrence processes all companies should have ACFE Members: $295 Non-Members: $395 • How to find the gaps in your fraud deterrence processes CPE Credit 8 • Avoiding common mistakes in fraud risk assessment Course Level • Using process re-engineering to cut your fraud risks dramatically Prerequisites Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists charged with fraud detection and deterrence • Business owners and managers of government entities • Internal and independent auditors • Audit committee members and CFOs Register for both events and Basic SAVE $100! None *Reservations subject to availability. This class was everything I had hoped it would be: A timely, relevant topic delivered by a captivating speaker who was obviously an experienced expert on fraud. Thank you. — Elizabeth S. Simmons, CTP Senior Ethics & Compliance Analyst, Duke Energy • Corporate lawyers • Business risk consultants • Risk managers • Detectives and private investigators • Corporate security managers VISIT ACFE.com/FP CALL (800) 245-3321 / +1 (512) 478-9000 | 23 Investigating on the Internet: Research Tools for Fraud Examiners UPDATED! Are you using computer technology in your internal and external investigations to the best advantage? Presented in non-technical terms, this course has been completely revised and updated to teach you how to use the computer and Internet to locate information and leverage the vast resources available online to make your fraud examinations more effective. As part of this instructor-led course you will discover how the Internet can be used as an important source of information that will aid you in your fraud examinations. With the increased popularity of social networking sites, many people share personal information that can aid an investigation in many ways. Learn how to optimize your investigative searches and find a wealth of information available through public records. See how you can optimize all your searches on the Internet, reducing false positives to a manageable number and becoming more efficient in the process. Included in the seminar will be coverage of public-record searches, commercially available databases, and internal Internet usage reviews and monitoring, as well as the legal aspects of collecting such data. Attendees are encouraged to bring laptops in order to fully participate, as this is a hands-on course. Register by July 8 and SAVE $95!† ACFE.com/IOI Course Details What You Will Learn Schedule • The legal issues central to information searches over the Internet • Investigating effectively with the Internet and search optimization techniques • What public records and computer databases are available online • How Web 2.0, blogs and social-networking websites can also assist in your investigation • Software tools used in internal investigations Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Loss prevention and security professionals • Forensic accountants Fees ACFE Members: $695 Non-Members: $845 CPE Credit 16 Course Level Basic Prerequisites None † Payment must be received by Early Registration Deadline to obtain savings. • Lawyers and law enforcement personnel • Detectives and private investigators • Internal and independent auditors • Business professionals and educators 24 | VISIT ACFE.com/IOI San Francisco, CA • August 8-9, 2011 Executive Conference Center Venue Phone: +1 (415) 442-6770 Early Registration Deadline†: July 8 CALL (800) 245-3321 / +1 (512) 478-9000 Course Leader Spotlight Cynthia Hetherington President, Hetherington Group Ms. Hetherington has more than 15 years of experience in research, investigations and corporate intelligence and is the founder of Hetherington Group, a consulting, publishing and training firm focusing on intelligence, security and investigations. Interviewing Techniques for Auditors: Eliciting Information Gathering information from interviews with employees is an integral part of the audit process, but getting to the truth requires more than simple questions. Learn significantly more about a company when you conduct interviews that probe more deeply, follow up on signs of potential deception and politely — but firmly — pursue evasiveness. This two-day, instructor-led course shows you how to conduct better interviews in your audit process to increase your effectiveness in obtaining the truth and detecting lies and deception. Register early and SAVE $95!† ACFE.com/ITA Course Details What You Will Learn • How to build effective interviews into audits • The formulation of questions that will elicit informative responses • Building rapport with interviewees Schedule Philadelphia, PA • August 16-17, 2011 DoubleTree by Hilton Philadelphia Center City Room Rate*: $139 single/double Hotel Phone: (215) 893-1600 Early Registration Deadline†: July 15 COMBO: Fraud-Related Compliance, pg. 37 • How your body language affects communication with the interviewee Houston, TX • December 5-6, 2011 Crowne Plaza Houston River Oaks Room Rate*: $109 single Hotel Phone: +1 (713) 523-8448 Early Registration Deadline†: Nov. 4 Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • External auditors Fees • Internal auditors ACFE Members: $695 Non-Members: $845 • Public-sector investigators CPE Credit Register for both events and SAVE $100! 16 Interviewing Techniques for Auditors was incisive and provided a practical and hands-on approach to dealing with the subject matter. — Rasheed Adewale Adedamola Raji, CFE, FCA Consultant, Equatorial Group Course Level Intermediate Prerequisites None *Reservations subject to availability. † Payment must be received by Early Registration Deadline to obtain savings. VISIT ACFE.com/ITA CALL (800) 245-3321 / +1 (512) 478-9000 | 25 Contract and Procurement Fraud The rise in contract management and the outsourcing of goods and services has created an increase in procurement fraud. Appropriate controls, fraud prevention strategies and proper tendering processes are necessary in the fight against this fraud. This two-day, instructor-led course will teach you the best practices for preventing, detecting and investigating contract and procurement fraud. Procurement fraud can occur at every stage of the contracting process. Organizations need to be aware of the vulnerabilities and risks associated with bribery and corruption. They can be defrauded through collusion among bidders in addition to collusion between contractors and government officials. Acquire the knowledge, skills and techniques you need to prevent, detect and deter these devastating frauds. Register by Aug. 22 and SAVE $95!† ACFE.com/CPF Course Details What You Will Learn Who Should Attend • The complete procurement process • Certified Fraud Examiners and other anti-fraud specialists • The legal statutes used to prosecute procurement frauds • Internal and independent auditors • How perpetrators can be sued civilly • Forensic accountants • How qui tam actions work • Lawyers and law enforcement personnel • The red flags of bribes and kickbacks • Detectives and private investigators • Conflict of interest schemes • Government procurement officers • Bid-rigging schemes • All professionals seeking knowledge of fraud in the procurement process • Unbalanced bidding and leaking bid data schemes Schedule • False claims and statements Las Vegas, NV September 22-23, 2011 Las Vegas Hilton Room Rate*: $79 single/double Hotel Phone: (800) 635-7711 Early Registration Deadline†: August 22 • Cost mischarging and commingling of contracts Fees • Bid splitting schemes and unjustified sole source awards • Imprest fund and petty cash abuse • How to prevent procurement fraud • How to develop and implement a fraud and ethics policy • Establishing a hotline ACFE Members: $695 Non-Members: $845 CPE Credit 16 Course Level Intermediate Prerequisites None *Reservations subject to availability. † 26 | VISIT ACFE.com/CPF Payment must be received by Early Registration Deadline to obtain savings. CALL (800) 245-3321 / +1 (512) 478-9000 [ [ The class was extremely enjoyable. The material was relevant to my daily work, and, as my first exposure to ACFE training, I was thoroughly impressed. — Katherine M. Trevor, CFE Fraud Analyst, Massachusetts Office of the Inspector General Money Laundering: Tracing Illicit Funds Criminals often conceal ill-gotten gains from their victims and the authorities. The more crafty the fraudster, the tougher your job becomes to track down these assets. Money Laundering: Tracing Illicit Funds contains essential information to help you locate illicit funds. The most common asset-hiding techniques will be discussed, as well as how to use analysis to identify unknown sources of income, money laundering and offshore banking. Money laundering is the process by which the origins of funds from illegal enterprises are concealed through a variety of methods including offshore havens, legitimate businesses and other methods. It has an economic impact on most businesses and government entities. Money laundering is a common element in many fraud, corruption and terrorist financing cases. In this course, you will learn how international laws and regulations apply to your business and how to incorporate an anti-money laundering process that is right for your company. Register by Aug. 8 and SAVE $95!† ACFE.com/MLTIF Course Details What You Will Learn Schedule • Introduction to money laundering and the three stages common to it • How to detect the red flags of money laundering • Common channels used to launder funds • Common locations for cash hoards • Investment of ill-gotten gains • Mechanisms of laundering cash and currency instruments • How to detect offshore accounts and corporations Boston, MA • September 8-9, 2011 Hilton Boston Back Bay Room Rate*: $209 single/double Hotel Phone: (800) HILTONS Early Registration Deadline†: Aug. 8 Fees ACFE Members: $695 Non-Members: $845 CPE Credit Course Leader Spotlight 16 Jonathan Turner, CFE, CII Wilson and Turner, Inc. Course Level Intermediate • How to implement regulations based on the needs of your specific industry and customers Prerequisites • How to identify risk factors and apply policies consistently across your company *Reservations subject to availability. None † Payment must be received by Early Registration Deadline to obtain savings. Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists Mr. Turner has extensive experience conducting civil investigations, concentrating on financial fraud and computer crime cases. During his career, he has assisted hundreds of companies and organizations to resolve fraud matters, primarily in the healthcare, banking, manufacturing and service sectors. • Special Investigations Unit personnel • Loss prevention and security professionals • Criminal investigators from local, state and federal agencies • Detectives and private investigators • Internal and independent auditors • Lawyers, prosecutors and other bankruptcy professionals VISIT ACFE.com/MLTIF CALL (800) 245-3321 / +1 (512) 478-9000 | 27 Financial Statement Fraud The complexity of financial statement fraud has received considerable attention over the past few years and will continue to cause concern. 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. This two-day, instructor-led course also discusses the responsibilities of the financial professional in relation to accuracy of statements, especially in light of new legislation and revised fraud standards. Register by Aug. 19 and SAVE $95!† ACFE.com/FSF Course Details What You Will Learn • Responsibilities of management and auditors • Eight basic financial statement schemes • Red flags of financial statement fraud • Audit procedures to detect fraud Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Internal and independent auditors • Forensic accountants • Lawyers and law enforcement personnel Fees ACFE Members: $695 Non-Members: $845 CPE Credit 16 Course Level Intermediate • Accountants in business and industry Prerequisites • Business professionals and educators who review and evaluate financial statements | Nashville, TN September 19-20, 2011 Gaylord Opryland Resort & Convention Center Room Rate*: $159 single/double Group Registration Code: X-ACF11 Hotel Phone: +1 (615) 883-2211 Early Registration Deadline†: Aug. 19 • Audit committee members • Detectives and private investigators 28 Schedule VISIT ACFE.com/FSF None *Reservations subject to availability. † Payment must be received by Early Registration Deadline to obtain savings. CALL (800) 245-3321 / +1 (512) 478-9000 Investigating Conflicts of Interest Conflicts of interest can present significant fraud risks for corporations, government agencies, fiduciaries, customers and suppliers. It is also one of the most difficult areas of fraud to investigate and obtain adequate evidence. Improper investigations can create counterclaims and civil actions against organizations and fraud examiners. In this class, gain an understanding of how and why conflicts arise and how to spot the warning signs, plus leave with an understanding of issues specific to these types of engagements. Course Details What You Will Learn Schedule • Investigative techniques for conflict of interest engagements • The flow of conflict of interest investigations • How to deal with witnesses and legal implications of these unique investigations • How to prepare witness statements, documents and electronic evidence • How to properly obtain appropriate evidence and preserve it to build a conflict of interest case Las Vegas, NV • December 5, 2011 The Cosmopolitan of Las Vegas Room Rate*: $149 single/double Hotel Phone: +1 (702) 698-7000 COMBO: Financial Institution Fraud, pg. 35 Fees ACFE Members: $295 Non-Members: $395 CPE Credit 8 Course Level Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Government managers and investigators Intermediate Prerequisites None Register for both events and • Attorneys and prosecutors SAVE $100! • External and internal auditors Investigating Conflicts of Interest was concise in presentation and relevant in content. — William M. Crowley, CFE, CIA, CICA Consultant VISIT ACFE.com/ICI CALL (800) 245-3321 / +1 (512) 478-9000 | 29 Digital Forensics Tools and Techniques: Taking Fraud Examination to the Next Level This intermediate-level course introduces fraud examiners to the processes, tools and techniques used by computer forensic examiners. An overview of techniques and processes used by computer forensic examiners will be provided with best-in-class computer forensic software and hardware that is most commonly used by these professionals. Computer forensic processes and techniques will be examined to provide an operating model for best practices in securing, obtaining, and analyzing digital evidence pertaining to fraud investigations. Gain the tools you need as a fraud examiner and forensic expert to acquire and analyze digital evidence. After this class, you’ll be able to make the right decisions pertaining to digital forensics at the onset of your investigations. Register early and SAVE $95!† ACFE.com/DFTT Course Details What You Will Learn • The process and techniques involved in a computer forensic examination • Relevant case law • The pros and cons of various forensic software tools • The forensic hardware that can be brought to bear in a fraud examination • Various data-acquisition methods • Evidence search and analysis strategies • How to obtain forensics from cell phones, PDAs and other digital storage devices • How to organize and prepare your case for trial Schedule Visit ACFE.com/DFTT for updated seminar dates and information Fees ACFE Members: $795 Non-Members: $945 CPE Credit 16 Course Level Intermediate Prerequisites None † Payment must be received by Early Registration Deadline to obtain savings. Who Should Attend • Certified Fraud Examiners • Insurance fraud investigators • Bank examiners • Forensic accountants • Attorneys • Law enforcement personnel • Private investigators • Internal auditors 30 | VISIT ACFE.com/DFTT CALL (800) 245-3321 / +1 (512) 478-9000 How to Testify Establish yourself as the complete courtroom professional. Learn how to testify effectively on direct and cross-examination, basic courtroom procedures and, most import, tricks for surviving on the witness stand. The course also covers effective report writing, the different types of evidence and legal remedies, and how to draw the line between aggressive testimony and improper advocacy. How to Testify was an excellent seminar! It covered practical issues and techniques relating to testifying and report writing — I can apply them immediately. — Elizabeth Monty, CFE, CVA, ABV, CFF, CPA Veriti Consulting Register early and SAVE $95!† ACFE.com/HTT Course Details What You Will Learn • Improve your testifying skills as a fact and expert witness • Learn how to survive cross-examination • Discover why good report writing is half the battle • Examine the ethical issues involved with testifying Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Special Investigations Unit personnel Schedule Visit ACFE.com/HTT for updated seminar dates and information Fees ACFE Members: $795 Non-Members: $945 CPE Credit 16 Course Level Intermediate Prerequisites None † • Loss prevention and security professionals Payment must be received by Early Registration Deadline to obtain savings. • Criminal investigators from local, state and federal agencies • Detectives and private investigators • Business managers and educators who may be called upon to testify in court VISIT ACFE.com/HTT CALL (800) 245-3321 / +1 (512) 478-9000 | 31 Mortgage Fraud In a recent Financial Crimes Report to the Public, the FBI singled out mortgage fraud as one of the top financial crimes facing this country. The report goes on to state, “Combating fraud in this area is a priority, because mortgage lending and the housing market have a significant overall effect on the nation’s economy.” Frighteningly, the report states, “the true level of mortgage fraud is largely unknown ... Based on various industry reports and FBI analysis, mortgage fraud is pervasive and growing.” With mortgage fraud being such a serious issue, the ACFE has developed this two-day, instructor-led seminar based on the overwhelming response to the original webinar. Don’t miss this opportunity to get the best training to fight this growing threat to businesses and the economy. Register by June 24 and SAVE $95!† ACFE.com/MF Course Details What You Will Learn • How to identify mortgage fraud indicators • The most common types of mortgage fraud • Mortgage fraud prevention measures, including best practices • Legal aspects of mortgage fraud, including how it is prosecuted at the federal and state level and current federal and state legislative efforts • Elements of mortgage fraud prevention, detection and deterrence Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Financial institution auditors • Bank examiners Schedule Denver, CO • July 25-26, 2011 Red Lion Hotel Denver Central Room Rate*: $89 single/double Hotel Phone: (800) RED-LION or +1 (303) 321-6666 Early Registration Deadline†: June 24 Fees ACFE Members: $695 Non-Members: $845 CPE Credit 16 Course Level Specialized Prerequisites None *Reservations subject to availability. † Payment must be received by Early Registration Deadline to obtain savings. • Internal and external auditors who participate in audits of the real estate and financial industries • Quality assurance, risk managers and compliance personnel This course was exactly what I needed to get an understanding of mortgage fraud. Although I’ve been in the fraud arena for many years, I am just becoming exposed to the area of mortgage fraud with the organization in which I am currently employed. This seminar provided the knowledge base I was looking for in this area. — Lori Cairns, CFE Fraud Manager, Technology Credit Union 32 | VISIT ACFE.com/MF CALL (800) 245-3321 / +1 (512) 478-9000 Course Leader Spotlight Jenny Brawley, CFE Mortgage Fraud Investigations Associate Director, Freddie Mac Since joining Freddie Mac in 2002, Ms. Brawley has become one of their primary spokespersons on mortgage fraud, conducting presentations and educational seminars to lenders, mortgage brokers, appraisers, regulators and law enforcement. Building Your Fraud Examination Practice Demand for fraud examination services is at an all-time high. Lawyers, consulting firms, government agencies and companies of all sizes require the expertise of fraud examiners. A challenge for many small firms and solo practitioners is connecting with these opportunities and growing their businesses. This one-day, instructor-led course will teach the types of fraud examination 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. Course Details What You Will Learn • Developing a business plan • Promoting your firm • Networking • Developing alliances • Keeping abreast of current trends Schedule Visit ACFE.com/BYFP for updated seminar dates and information Fees ACFE Members: $295 Non-Members: $395 CPE Credit 16 • Getting published • Finding a niche • Hiring the right people • Client referrals Course Level Specialized Prerequisites None Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists at a small firm or solo practitioners • Individuals who may be considering starting a practice focused on fraud deterrence and detection • Business professionals with mid-size and larger firms who plan to introduce or expand their current offering to include fraud examination services VISIT ACFE.com/BYFP CALL (800) 245-3321 / +1 (512) 478-9000 | 33 Healthcare Fraud Healthcare companies and providers today face many unique regulations, systems, procedures and records, with the potential for fraudulent activity at a heightened level. Fraud fighters need an improved understanding of these staggering numbers and the types of healthcare fraud that may occur. This two-day, instructor-led course is designed for anti-fraud and audit professionals who work in the payer, provider, vendor and employer benefit areas or advise clients who operate within the healthcare continuum. Get the targeted training you need to keep up with the latest fraud schemes and related laws affecting this highly complex profession. Register by Oct. 3 and SAVE $95!† ACFE.com/HCF Course Details What You Will Learn • Federal, state, criminal and civil regulations imposed upon the healthcare industry, including HIPAA, anti-kickback rules, and other legalities with a connection between the industry and fraud • The mechanics of provider reimbursements, including Medicare, Medicaid, HMOs and more • Fraud issues specific to various sectors within the industry, including hospitals, home healthcare, long-term care, pharmaceutical manufacturers and others • Investigation techniques appropriately designed for the healthcare environment, such as interview techniques, sampling, data analysis, medical records analysis and forensic evidence collection • Industry compliance initiatives, federal sentencing guidelines and Sarbanes-Oxley’s impact on compliance efforts in healthcare facilities Schedule Tampa, FL • November 3-4, 2011 Renaissance Tampa International Plaza Room Rate*: $169 single/double Hotel Phone: +1 (800) 228-9290 or (813) 877-9200 Early Registration Deadline†: Oct. 3 COMBO: Fraud Prevention, pg. 23 Fees ACFE Members: $695 Non-Members: $845 CPE Credit 16 Course Level Specialized Prerequisites None *Reservations subject to availability. † Payment must be received by Early Registration Deadline to obtain savings. Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Internal auditors for hospitals and medical offices • Accountants, auditors, attorneys and investigators who service healthcare industry clients • Government investigators charged with identifying fraud or noncompliance with government funded healthcare facilities and efforts • Public-sector investigators 34 | VISIT ACFE.com/HCF CALL (800) 245-3321 / +1 (512) 478-9000 Register for both events and SAVE $100! Financial Insitution Fraud Financial institutions have always been a target for criminals. But in this age of technological advancements and increases in organized criminal activity, financial institutions are finding it difficult to stay ahead of the fraudsters. Add to this the significant regulations related to the industry and it becomes clear that personnel must maintain constant vigilance in order to detect and prevent fraud at their bank and other financial institutions. This two-day, instructor-led course will address challenges and solutions related to fraud and financial institutions, including cyber frauds and privacy issues. Relevant regulations, such as anti-money laundering laws and practices, the Bank Secrecy Act, the USA PATRIOT Act and the Gramm-LeachBliley Act, will be addressed along with related and applicable anti-fraud solutions. Learn what controls can be implemented to secure your data and minimize the threat of data and identity theft. Register by Nov. 4 and SAVE $95!† ACFE.com/FIF Course Details What You Will Learn Schedule • Key aspects of recent regulations including: — Sarbanes-Oxley Act — Gramm-Leach Bliley Act — Bank Secrecy Act — USA PATRIOT Act • Implementing Anti-Money Laundering (AML) and Know Your Customer (KYC) best practices • Common personal and business loan fraud issues • Check fraud schemes including check kiting and counterfeiting Las Vegas, NV • December 6-7, 2011 The Cosmopolitan of Las Vegas Room Rate*: $149 single/double Hotel Phone: +1 (702) 698-7000 Early Registration Deadline†:Nov. 4 COMBO: Investigating Conflicts of Interest, pg. 29 Fees ACFE Members: $695 Non-Members: $845 CPE Credit 16 • How to identify the warning signs of insider embezzlement Course Level • Future trends in cyber banking scams and vulnerabilities Prerequisites • Securing data and preventing data and identity theft *Reservations subject to availability. Specialized Register for both events and None † SAVE $100! Payment must be received by Early Registration Deadline to obtain savings. • Performing due diligence and prevention • Establishing fraud risk assessments and an anti-fraud framework Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Bank examiners Financial institution fraud is more of a problem than most people would ever believe. [The speakers] presented all of the necessary and relevant information needed to combat fraud in today’s society. — Lynn M. Madison • Law enforcement detectives and investigators • Attorneys and prosecutors • Bank internal auditors and external auditors who participate in audits of the financial industry • Quality, risk and compliance personnel VISIT ACFE.com/FIF CALL (800) 245-3321 / +1 (512) 478-9000 | 35 NEW! Fraud Risk Management The field of risk management has attracted increased mainstream attention in the wake of the economic meltdown as the public has begun to comprehend the negative effects of uncontained risk. Unfortunately, many risk management professionals tend to underestimate the role of fraud in the scope of their professional duties. With organizations losing an estimated five percent of their annual revenues to fraud, the need for a strong anti-fraud stance and proactive, comprehensive approach to combating fraud is clear. As organizations increase their focus on risk, they should take the opportunity to consider, enact and improve measures to detect, deter and prevent fraud. This two-day course will explain how organizations can integrate anti-fraud initiatives into their risk management programs to identify and manage fraud risks from all sources, support fraud risk management initiatives by establishing an anti-fraud culture and promote fraud awareness throughout the organization. Register early and SAVE $95!† ACFE.com/FRM Course Details What You Will Learn • What fraud risk is and what factors influence this risk • An overview of risk management frameworks and how they pertain to managing fraud risk Schedule Washington, D.C. August 11-12, 2011 American Management Association – Washington D.C. Venue Phone: +1 (571) 481-2207 Early Registration Deadline†: July 11 • The steps and components needed to develop a successful fraud risk management program New York, NY • October 13-14, 2011 Executive Conference Center Venue Phone: +1 (212) 903-8060 Early Registration Deadline†: Sept. 13 • The elements of a strong ethical corporate culture • How to promote fraud awareness to employees at all levels of the organization • Benefits of using an automated continuous monitoring tool • How to plan and execute an effective fraud risk assessment • How to design and implement various anti-fraud controls at both the entity and process level • What to do if fraud is uncovered in your organization Fees ACFE Members: $795 Non-Members: $945 CPE Credit 16 Course Level Specialized Prerequisite None † Payment must be received by Early Registration Deadline to obtain savings. Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Governance, Risk and Compliance (GRC) professionals • Risk managers • Internal auditors • Bank and financial institution auditors • Quality assurance managers and personnel 36 | VISIT ACFE.com/FRM CALL (800) 245-3321 / +1 (512) 478-9000 NEW! Fraud-Related Compliance Managing anti-fraud compliance obligations for companies can be a daunting task. Anti-fraud laws and regulations often impose monitoring, auditing, collecting, and reporting requirements on regulated entities. And often, regulated entities must coordinate such efforts into a variety of fraud-prevention plans. Moreover, when anti-fraud regulations change, fraud examiners must be ready to implement any new requirements to ensure their companies remain in compliance. This two-day course will explain how national and international laws and regulations apply to your business and how to ensure compliance with industry practices and anti-fraud laws and regulations. Course Details What You Will Learn Schedule • The elements of effective compliance and ethics programs and how to implement them • How to comply with anti-fraud laws and regulations, including the FCPA, commercial bribery statutes, SOX, anti-trust regulations, and industry-specific legislation • When and how to conduct an investigation into suspected non-compliance or fraud • Important components of an effective fraud prevention program Who Should Attend Philadelphia, PA • August 15 DoubleTree by Hilton Philadelphia Center City Room Rate*: $139 single/double Hotel Phone: +1 (215) 893-1600 COMBO: Interviewing Techniques for Auditors: Eliciting Information, pg. 21 Fees ACFE Members: $295 Non-Members: $395 CPE Credit 8 Register for both events and • Certified Fraud Examiners and other anti-fraud specialists charged with fraud detection and deterrence Course Level • Governance, Risk and Compliance professionals None • Attorneys and general counsel Basic SAVE $100! Prerequisite *Reservations subject to availability. • Bank and financial institution auditors • Internal auditors VISIT ACFE.com/FRC CALL (800) 245-3321 / +1 (512) 478-9000 | 37 Advanced Fraud Examination Techniques UPDATED! Acquire the case experience and know-how you need to excel in your job. This three-day advanced course takes place in a uniquely interactive learning environment where you will work on actual fraud cases that have been modified for teaching purposes. ACFE personnel will role-play key witnesses and suspects to help you develop the skills you need to find the truth. You will simulate every aspect of a real case — interview a live suspect and try to obtain a confession; compile evidence and build your case; offer testimony and be cross-examined. By understanding how it feels to be part of a small team working a real investigation, you will enhance your skills as a fraud examiner and expand your capabilities. While in Austin, your visit to ACFE headquarters will provide a unique opportunity to experience the Fraud Museum exhibit, located in the offices of the Geis Building. Established by ACFE founder and Chairman Dr. Joseph T. Wells, CFE, CPA, the Fraud Museum tells the story of fraud’s intriguing past with an extensive and eclectic collection of historical fraud pieces. The ACFE Open House reception also welcomes you to the Gregor Building, a historic, 1920sera home that houses the ACFE’s executive and administrative staff. Tour the building and meet ACFE staff members as you visit the home of the world’s premier anti-fraud association. Register by July 22 and SAVE $200!† ACFE.com/AFET Course Details What You Will Learn • Get hands-on experience planning and executing complex fraud examinations • Gain functional knowledge of advanced legal issues pertaining to your investigation • Strengthen your evidence-gathering skills by determining what items are relevant and how they should be collected and interpreted • Learn advanced analytical techniques for detecting common fraud schemes • Improve your ability to use technology and the latest computer software • Become skilled at preparing for and conducting critical interviews of both witnesses and suspects pertinent to the case • Master the art of testifying to your findings, both upon direct examination and under cross-examination Who Should Attend Schedule Austin, TX • August 22-24, 2011 Omni Austin Hotel Downtown Room Rate*: $169 single/double (limited gov’t rate rooms available) Hotel Phone: (800) THE-OMNI Early Registration Deadline†: July 22 Fees ACFE Members: $995 Non-Members: $1,195 CPE Credit 24 Course Level Advanced Prerequisite None *Reservations subject to availability. † Payment must be received by Early Registration Deadline to obtain savings. • CFEs and experienced anti-fraud specialists seeking to complement existing practical experience • Auditors, forensic accountants, lawyers and other professionals interested in gaining actual hands-on case experience • Professionals seeking advanced knowledge of the fraud examination process 38 | VISIT ACFE.com/AFET CALL (800) 245-3321 / +1 (512) 478-9000 Advanced Interviewing Techniques Workshop The ability to strategically plan and execute effective interviews is a key attribute for every successful fraud examiner. Take your fraud-interviewing skills to the next level with hands-on instruction from experts in the field. This 3½-day course, led by top-rated faculty members Don Rabon, CFE, and James D. Ratley, CFE*, will go beyond basic theory and consist of practical exercises such as videotape sessions and an actual fraud investigation case. Class size is limited to promote attendee participation and group discussions. I recommend this course without reservation to anyone seeking to sharpen their interview skills and broaden their repertoire of techniques. — James Batura Director, PDMA Compliance, Pfizer, Inc. Register by Aug. 12 and SAVE $200!† ACFE.com/AITW Course Details What You Will Learn • Identify your own interviewer personality dynamics and how to make it work to your advantage • Improve your ability to ask the right questions with hands-on practice and exercises • Master the art of developing, verifying and using rapport • Go beyond the concept of detecting deception and apply the knowledge to actual interviews • Enhance your ability to affect changes in the interviewee’s behavior and apply the appropriate persuasive themes Schedule Austin, TX • October 3-6, 2011 AT&T Executive Education Conference Center Phone: (877) 744-8822 or +1 (512) 404-3600 Room Rate**: $160 single/double (limited gov’t rate rooms available) Hotel Website: www.meetattexas.com Group Registration Code: ACFEEX1011 (Internet reservations only) Early Registration Deadline†: Sept. 2 Fees CPE Credit • Get hands-on experience planning and executing a successful interview strategy for an actual fraud investigation case Course Level Who Should Attend Don Rabon, CFE Author and Investigation Expert Mr. Rabon is an instructor, author and former investigative director. His instructional areas include interviewing, rapport building, interrogation, persuasion, detecting deception, investigative reasoning and investigation discourse analysis. ACFE Members: $1,395 Non-Members: $1,595 • Gain knowledge of recent legal issues related to interviewing and how to apply them in your next interview Course Leader Spotlight 27 Advanced Recommended Prerequisite None • Certified Fraud Examiners and other anti-fraud specialists *Course leaders subject to change. • Internal and independent auditors † **Reservations subject to availability. Payment must be received by Early Registration Deadline to obtain savings. • Forensic accountants, lawyers and law enforcement personnel • Loss prevention and security professionals • Detective and private investigators VISIT ACFE.com/AITW CALL (800) 245-3321 / +1 (512) 478-9000 | 39 ACFE Faculty ACFE 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 backgrounds, 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. 2011 faculty members Jenny Brawley, CFE Mortgage Fraud Investigations Associate Director, Freddie Mac Hugo A. Holland, J.D., CFE Assistant DA, 1st Judicial District of Louisiana Allen F. Brown, CFE, CPA Director of Internal Audit, Louisiana Community and Technical College System Ryan Hubbs, CFE, CCSA, CIA Senior Manager, Matson, Driscoll & Damico Rebecca S. Busch, CFE CEO and President, Medical Business Associates, Inc. J. Steven Clark, J.D., CFE Attorney at Law D. Bruce Dorris, J.D., CFE, CPA, CVA Program Director, Association of Certified Fraud Examiners John Gill, J.D., CFE Vice President - Education, Association of Certified Fraud Examiners Cynthia Hetherington President, Hetherington Group Andrew H. Kautz, CFE National Claims Manager, Central Risk and Insurance Management Services Ltd. Sheila Keefe, CFE, CPA Principal, BDR Advisors, LLC Jean-François Legault, CISSP, CISA, CISM Senior Manager, Deloitte & Touche, Montreal Walter W. Manning, CFE Director, AlixPartners, LLP Janet McHard, CFE, CPA, CFFA President, McHard Accounting Consulting, LLC Don Rabon, CFE President, Successful Interviewing Techniques For detailed bios of ACFE Faculty, please visit ACFE.com/Faculty* *Course leaders subject to change. Visit ACFE.com/Training for updated information. 40 | VISIT ACFE.com/Faculty CALL (800) 245-3321 / +1 (512) 478-9000 James D. Ratley, CFE President and CEO, Association of Certified Fraud Examiners Christopher Rosetti, CFE, CPA Partner, BST Advisors, LLC Alton Sizemore Jr., CFE, CPA Director of Investigations, Forensic/Strategic Solutions Ralph Q. Summerford, CFE, CPA/ABV, CIRA, CFF President, Forensic/Strategic Solutions, PC E. Michael Thomas, CFE, CBA, CIA, CPA, CRP Executive, Crowe Horwath, LLP Jonathan E. Turner, CFE, CII Managing Director, Wilson and Turner, Inc. Dr. Joseph T. Wells, CFE, CPA Founder and Chairman, Association of Certified Fraud Examiners Gerard Zack, CFE, CPA, ACFE Fellow President, Zack, P.C. Founder, Nonprofit Resource Center ACFE On-Site Training ACFE On-Site Training is a cost-effective way to meet the professional development needs of your staff. 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. Details 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. ACFE On-Site Training uses the ACFE course materials that have helped the ACFE become the world’s leading provider of anti-fraud education. • Convenient — On-Site Training is conducted at a time that works with your team’s schedule. And since it takes place at your location, you save travel time. • Cost-Effective — Hosting an ACFE On-Site Training session costs less than sending a group of people to an off-site training event. • 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. And there are no distractions from questions that have no relevance for your business — all discussions are focused on your specific needs and concerns. • 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 Topics Choose topics from the ACFE’s comprehensive 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 professionals. Advanced and Specialized courses provide more in-depth knowledge to help develop expertise in focused areas. We will be happy to help you determine, based on the experience of your team and your specific training needs, the best training options. Fraud Examination Core Courses • Conducting Internal Investigations • Auditing for Internal Fraud • Professional Interviewing Skills • Computer-Aided Investigation: Internet Tools for Fraud Examiners • Money Laundering: Tracing Illicit Funds • Introduction to Digital Forensics Fraud Examination Advanced and Specialized Courses • Legal Elements of a Fraud Examination • Contract and Procurement Fraud • E-Fraud: Preventing and Detecting Technology-Based Crimes CFE Exam Review Course Do you have a group of people who need the fraud-fighting knowledge and skills represented by the CFE credential? The CFE Exam Review Course can help your team master the concepts tested on the CFE Exam: • Fraudulent Financial Transactions • Legal Elements of Fraud • Fraud Investigation • Fraud Prevention and Deterrence The CFE Exam Review Course is now available as an On-Site Training Course. Your team will benefit from the comprehensive review and instructor-led discussions, as well as added motivation from attending class with colleagues. In combination with the CFE Exam Prep Course software, this On-Site Training Course provides unbeatable preparation for the CFE Exam in a cost-effective way. Learn More For more information about how ACFE On-Site Training can provide a convenient, cost-effective way to make your team more skilled at fighting fraud, contact us today. ACFE.com/OnSiteTraining OnSiteTraining@ACFE.com Toll-Free: (800) 245-3321 Phone: +1 (512) 478-9000 • Financial Statement Fraud • Fraud Prevention • Fraud Risk Management • Investigating Conflicts of Interest VISIT ACFE.com/OnSiteTraining CALL (800) 245-3321 / +1 (512) 478-9000 | 41 Self-Study CPE Accounting and Auditing CPE Credit: 20 $59 M $79 NM Other People’s Money: The Basics of Asset Misappropriation Course Level: Basic | Prerequisite: None $125 M $139 NM NEW! CPE Credit: 3 $89 M $109 NM Fraud Risk Management Course Level: Intermediate Prerequisite: None The field of risk management has attracted increased mainstream attention in the wake of the economic meltdown as the public has begun to comprehend the negative effects of uncontained risk. As organizations shift their focus to risk, they should take the opportunity to consider, enact and improve measures to detect, deter and prevent fraud. This course explains why managing fraud risk is important for organizations and the steps to develop an effective fraud risk management program. Learn how to take control and prevent employees and others from committing occupational fraud. In this video self-study course, learn $159 M from the story of Bob Daniel, a former CPA $179 NM who took advantage of the lack of controls at a parochial school and stole more than $400,000. You will also hear other experts discuss some of their most memorable asset misappropriation cases. Gain a thorough understanding of different asset misappropriation schemes and how to prevent them. What You Will Learn: • Cash theft, billing, payroll and expense reimbursement schemes • Check tampering and register disbursement schemes • Misuse of inventory, supplies and fixed assets Highlights Include: • The business case for managing fraud risk • Objectives of a fraud risk management program • The components of a fraud risk management program • A discussion of COSO and other risk management frameworks CPE Credit: 2 Fraud Prevention Course Level: Basic | Prerequisite: None $59 M $79 NM Every day, companies entrust their employees with cash, checks, inventory, trade secrets and other assets. While the majority of employees are honest, under the right circumstances, even the most loyal employees might steal if given the motive and opportunity to do so. So what can companies do? If most employees will steal under the right circumstances, then how can theft and fraud be prevented? This course will answer these questions and provide an explanation of what can be done to reduce an organization’s losses due to fraud. What You Will Learn: 42 | Internal Controls for Fraud Prevention NEW! CPE Credit: 4 $119 M $159 NM Course Level: Basic | Prerequisite: None Internal controls for fraud prevention form a complex system that involves the collaboration of the board of directors, the audit committee, internal and external 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. Highlights Include: • Key functions in preventive controls • Essential elements of an effective internal control system • Major categories of fraud schemes • Fraud risk assessment • Organizational preventive controls • Why employees commit fraud • Controls to prevent specific fraud schemes • How to write and communicate a fraud prevention policy • Limitations of internal controls • Selling fraud prevention to management • Evaluating preventive controls and correcting deficiencies VISIT ACFE.com/Shop CALL (800) 245-3321 / +1 (512) 478-9000 CPE Credit: 16 $159 M $179 NM Fraud-Related Internal Controls CPE Credit: 20 Course Level: Intermediate Prerequisite: None $59 M $79 NM BEST SELLER! Much of occupational fraud and abuse can be prevented by implementing key internal controls. Additionally, fraudrelated internal controls are a key component of compliance with regulatory and legislative requirements, such as the Sarbanes-Oxley Act and AU 316 — Consideration of Fraud in a Financial Statement Audit. This self-study course is perfect for auditors, chief financial officers and others who need to know the details of a good fraud deterrence initiative. Get an in-depth look at the elements of the three main cash schemes: skimming, larceny and fraudulent disbursements. What You Will Learn: • Overview of the Sarbanes-Oxley Act and AU 316 — Consideration of Fraud in a Financial Statement Audit How to Detect and Prevent Financial Statement Fraud Course Level: Intermediate Prerequisite: Basic Knowledge of Accounting $125 M $139 NM According to the 2010 Report to the Nations on Occupational Fraud and Abuse, the $159 M average financial statement fraud scheme $179 NM results in a loss of more than $4 million. This course contains in-depth information about financial statement fraud, plus interactive, practical problems and case studies. It also includes new discussions of fraud schemes, including fraudulent off-balance sheet transactions, stock options backdating, and improper pension and post-retirement benefit accounting schemes. The Course Features: • Case examples throughout the course • COSO Internal Control Framework • Fraud detection responsibilities of management and auditors • Computer-based controls • Asset fraud, fraudulent disbursements, check tampering and corruption fraud schemes • Financial statement fraud • Financial statement fraud scheme classifications • Fictitious revenues and concealed liabilities and expenses • Improper disclosures and asset valuations computers and technology CPE Credit: 20 Investigating by Computer, Second Edition CPE Credit: 20 $159 M $179 NM Course Level: Intermediate Prerequisite: None $159 M $179 NM Computers have become a necessary and standard tool in fraud investigation. The latest edition of this course will provide an overview on how you can use your computer in these investigations, including the Internet, data analysis and public records. The accompanying CD-ROM contains useful practical exercises, website links and software demos. What You Will Learn: • Investigating with the Internet, using websites, email, newsgroups, chat rooms and screen names Updated! Fundamentals of Computer and Internet Fraud Course Level: Basic | Prerequisite: None As technology continues to become more sophisticated, criminals find new ways to commit fraud with computers. This video self-study course is written especially for professionals who are responsible for preventing and detecting fraudulent computer schemes. This course examines how a computer is used as a tool in fraud, including Internet fraud and e-commerce. The course also explores the legal elements of computer fraud, security auditing, testing and much more. What You Will Learn: • Investigating with public records • Legal elements of computer fraud • Accessing information through computer databases and data analysis tools • How the computer is used as a tool for fraud • Legal issues affecting computer investigations • Internet fraud and e-commerce • Computer fraud and law enforcement • Security auditing and testing Electronic Download Workbook CD-ROM DVD Online | 43 Self-Study CPE fraud investigation CPE Credit: 4 $119 M $159 NM NEW! Investigating Money Laundering CPE Credit: 16 Course Level: Intermediate Prerequisite: None $59 M $79 NM Money-laundering operations are designed to take the proceeds of illegal activity, such as profits from drug trafficking, and disguise the existence, source or application of those funds so the proceeds appear to come from a legitimate source. This course explores the money laundering process, reviewing the methods used to launder funds, discussing laws and regulations used to combat money laundering and explaining techniques used to investigate it. Highlights Include: • The stages of the money laundering process • Anti-money laundering regulation and legislation • Methods of money laundering • Offshore havens • Tracing funds from the point of payment and receipt CPE Credit: 8 Bribery in International Business Transactions $125 M $139 NM Course Level: Intermediate Prerequisite: Knowledge of Fraud Investigation Techniques Bribery, corruption and money laundering are often regarded as acceptable costs of doing business, particularly in international exchanges. The ACFE’s comprehensive course, Bribery in International Business Transactions, illustrates the importance of combating these frauds on a global basis and the need to design and implement international standards. Highlights of the Course Include: • The Foreign Corrupt Practices Act (FCPA) • Explore more than 16 examples detailing actual bribery cases • Review of the main international initiatives against corruption • Bribery and money laundering definitions, schemes and risk assessment • Corporate compliance programs and controls | VISIT ACFE.com/Shop Course Level: Intermediate Prerequisite: None If a serious fraud allegation were made against someone in your organization, would you be ready to investigate and discover the truth? Be $139 M prepared with Conducting Internal Investiga$159 NM tions. This DVD/workbook training course presents a complete guide for setting and achieving investigation goals, gathering evidence, interviewing witnesses, preparing reports, and discharging employees who commit fraud. Learn how to avoid the legal land mines that make internal investigations so hazardous. $109 M $129 NM What You Will Learn: • Planning your investigation • Fraud examination methodology • Documentary and electronic evidence • Techniques for investigating money laundering 44 Conducting Internal Investigations BEST SELLER! CALL (800) 245-3321 / +1 (512) 478-9000 • An employee’s legal rights in an investigation • Conducting successful admission-seeking interviews • Writing the report CPE Credit: 20 $59 M $79 NM Making Crime Pay: How to Locate Hidden Assets Course Level: Basic | Prerequisite: None Every anti-fraud professional needs the tools to pursue an investigation that involves a search for concealed assets. Featuring an updated training video and workbook, this $159 M course will give you insight on how to locate $179 NM hidden assets and how to identify and trace hidden payments and sources of income. Hear from fraudsters about how to hide assets and from antifraud experts on how to find them. $125 M $139 NM What You Will Learn: • Locating assets using direct and indirect methods • Finding sources of information and common hiding places • Money laundering and offshore havens • Recovery of ill-gotten gains and types of forfeiture cases fraud schemes NEW! CPE Credit: 4 Government Fraud Course Level: Basic | Prerequisite: None Fraud costs governments around the world trillions of dollars in damages each year, which in turn costs the public. Millions of people, thousands of organizations, and all government entities are potential victims of every conceivable kind of swindle, and everyone pays for fraud in direct and indirect ways. With all of the abuse related to expenditures, fraud examiners must understand why government spending is vulnerable to fraud and take steps to combat this form of abuse. This course provides information needed to fight government fraud. $119 M $159 NM What You Will Learn: • The differences between fraud in the public and private sectors • The impact of fraud against the government • Types of government fraud • Federal laws used to fight government fraud • How and where to report certain incidents of fraud • Qui tam actions and whistleblower statutes • Actions that can help reduce losses due to government fraud CPE Credit: 12 Investment Swindles and Con Schemes $59 M $79 NM Course Level: Basic | Prerequisite: None This video self-study course will help you more easily identify the red flags of fraud while providing you with a general understanding of delivery methods and $139 M techniques associated with the major types $159 NM of investment swindles and con schemes. It also examines resources available for the detection, prevention and reporting of these schemes. The video features fraudsters explaining how they perpetrated their frauds. $109 M $129 NM What you will learn: • Common investment schemes including commodities, securities and real estate fraud • Investment marketing schemes and techniques • Entrepreneurial, credit/debit and high-tech schemes • Ponzi and pyramid schemes Electronic Download Economic Crime Directorate of the City of London Police Joins Law Enforcement Partnership The ACFE is honored to welcome the Economic Crime Directorate of the City of London Police as the first law enforcement agency from the UK to join the ACFE Law Enforcement Partnership (LEP). The City of London Police is tasked with protecting the heart of the financial industry in the UK from terrorist attacks and economic crimes. The Economic Crime Directorate comprises 220 detectives, crime analysts and forensic accountants, whose aim is to enhance the professionalism and capabilities of professionals engaged in fraud prevention, disruption and investigation across UK and international police forces. According to Mr. Stephen Head, Detective Chief Superintendent of the Economic Crime Directorate, “the opportunity for our staff to become Certified Fraud Examiners (CFEs) will further our reputation as the most highly trained economic crime detectives in the UK, if not the world. We are proud to be the first UK law enforcement body to form a strategic partnership with the ACFE; working together to promote learning that will assist in the prevention, disruption, enforcement and prosecution of fraudulent activities.” In addition, the ACFE is proud to welcome the Fulton County District Attorney’s Office in Atlanta, Georgia, and the City of Nampa, Idaho, Police Department as the newest domestic partners of the LEP. These agencies join the ranks of the numerous federal, state and local government and law enforcement agencies, both domestic and international, that officially recognize the CFE credential for hiring and promotional purposes. The LEP enhances the anti-fraud experience and expertise of the public sector by providing a variety of benefits upon the official recognition of the CFE credential. Such benefits include but are not limited to: numerous discounts on premier antifraud training and materials, complimentary exhibit space at the Annual ACFE Fraud Conference and Exhibition, discounts on the certification process, and various other resources that enhance an agency’s pool of anti-fraud knowledge. For more information on the LEP, including benefits and participating agencies, please contact Alani Mundie, CFE, at AMundie@ACFE.com or visit ACFE.com/LEP. To connect with members of the LEP, join the discussion in the ACFE Law Enforcement Partnership group on LinkedIn. n Workbook CD-ROM DVD Online | 45 Self-Study CPE CPE Credit: 12 Corporate Con: Internal Fraud and the Auditor $59 M $79 NM Course Level: Basic | Prerequisite: None $109 M $129 NM $139 M $159 NM Learn about internal fraud first-hand in this self-study video course that features actual interviews with seven former employees who were either caught in the act or confessed to internal fraud schemes. This course comes with a workbook to reinforce your knowledge of how to detect and prevent internal fraud. What You Will Learn: • Fraud auditing methodology • Types of internal fraud schemes including cash, accounts receivable, inventory, purchasing, payroll and investments • Detection methods used to uncover internal fraud • Preventive measures to help deter internal fraud CPE Credit: 12 $155 M $175 NM Contract and Procurement Fraud Course Level: Basic | Prerequisite: None Most businesses could not exist without good outside suppliers. But a few bad vendors, contractors or purchasers can cost a company or government agency serious money — losses in the millions are frequently reported. This workbook self-study course takes a look at the contracting process from the perspective of fraud. What You Will Learn: • Types of contract and procurement fraud schemes • Criminal offenses and civil claims related to contract fraud • Elements of proof of offenses and claims • Investigative steps in contract and procurement fraud cases CPE Credit: 12 $129 M $179 NM Securities Fraud Course Level: Intermediate Prerequisite: None Perpetrators of securities fraud are responsible for not only a loss of assets, but also the devastation of investor confidence, which can carve away at the respect people have for the global financial markets. The destruction caused by their actions, both emotional and financial, is staggering. One respected academic study from Stanford Law School reported an annual damage estimate of nearly $700 billion for 2007. In a time when headlines are filled with the stories of Bernie Madoff and Allen Stanford, preventing and investigating securities fraud is now more important than ever. This course from the ACFE provides an exploration of the four areas of securities fraud, as well as a historical perspective of financial markets and regulations and how it is relevant to investigating today’s securities fraud schemes. What You Will Learn: • The evolution and development of securities regulation • Preparing for a securities fraud investigation • Common securities fraud schemes • Organizational vulnerability to investor fraud CPE Credit: 4 Foundations of Mortgage Fraud $119 M $159 NM Course Level: Intermediate Prerequisite: None This ACFE online self-study course presents a brief history of the mortgage industry and then examines the mortgage fraud process step-by-step, identifying areas vulnerable to fraud. It also includes a detailed look at the most common and pervasive fraud schemes affecting the mortgage industry today. What You Will Learn: • The history of the mortgage industry • Legislation and regulation of the mortgage industry • The perpetrators of mortgage fraud • Mortgage fraud schemes including property flipping, identity theft and deceptive short sales 46 | VISIT ACFE.com/Shop CALL (800) 245-3321 / +1 (512) 478-9000 interviewing and reporting CPE Credit: 4 $119 M $159 NM Elements of Internal Investigations: Interviewing and Reporting Course Level: Intermediate Prerequisite: None Interviewing and report writing are both critical skills necessary when conducting an internal investigation. This online CPE course explores the strategies necessary to conduct a successful interview, from the initial planning stages to obtaining a signed statement, and discusses how to successfully report the results of your investigation. What You Will Learn: • Interview strategies and techniques • Common problems faced during interviews • Common report formats Course Level: Basic | Prerequisite: None Although often overlooked, report writing is a critical part of the fraud examination process. A strong fraud examination report conveys all of the evidence and gives credibility to the fraud examination and to your work. It is also important to remember an examination is often judged not by what was uncovered, but by the way in which the information is presented. With this online self-study course, ensure that the results of your next fraud examination are not lost in the report. Report Writing and Signed Statements provides a thorough review of the report writing process including expert tips and a downloadable sample report you can use on your next examination. What You Will Learn: • The standard report format • Tips for writing investigation reports $59 M $79 NM $59 M $79 NM Report Writing and Signed Statements • The purpose of the fraud examination report • Types of interview questions CPE Credit: 20 CPE Credit: 2 • Taking signed statements Finding the Truth: Effective Techniques for Interview and Communication BEST SELLER! Course Level: Basic | Prerequisite: None Every day, auditors, investigators, lawyers and other professionals are required to interview and elicit information from people as $159 M part of their jobs. This video self-study course $179 NM will discuss the skills necessary to become a better communicator and a more effective interviewer. Watch a video with experts explaining how to give effective interviews and interview examples. $125 M $139 NM What You Will Learn: • Evaluating written and oral communications • Non-verbal and verbal contaminants and linguistic clues • Interview preparation and legal implications of interviewing • Preparing a written report of the interview Electronic Download CPE Credit: 20 $59 M $79 NM Beyond the Numbers: Professional Interviewing Techniques Course Level: Basic | Prerequisite: None $125 M $139 NM Explore the psychology of the interview process and learn the right way to conduct interviews with this intriguing self-study learning tool. $159 M Scott Barefoot, CFE, conducts three interviews $179 NM in the video in which he deftly handles difficult and sensitive situations. The workbook accompanying the video reinforces interview concepts and gives practical insights on how you can improve your interview skills. What You Will Learn: • The psychology of the interview process • Legal pitfalls in interviews • Interview planning, types of interview questions and when to use them Workbook CD-ROM DVD Online | 47 Books and Manuals acfe books and manuals Fraud Fighter: My Fables and Foibles Corporate Fraud Handbook: Prevention and Detection, Third Edition NEW! NEW! By Dr. Joseph T. Wells, CFE, CPA NEW! From his childhood in rural Oklahoma to his service in the U.S. Navy, a brief stint in public accounting, followed by a career in the FBI and founding the world’s largest anti-fraud organization, Wells’ colorful life experiences were preparation for his rise to becoming one of the globe’s most revered anti-fraud experts (344 pages). • Written by the preeminent anti-fraud authority, founder and Chairman of the ACFE • Offers a fascinating behind-the-scenes look at the life of one of the most influential white-collar crime experts of our time • Explores the history and future of the ACFE including the conversation that sparked the idea for the ACFE NEW! By Dr. Joseph T. Wells, CFE, CPA Fraud continues to be a serious and costly problem for businesses. Now in its third edition, the Corporate Fraud Handbook, written by the founder and Chairman of the ACFE, is filled with real-world cases and statistics on the various types of fraud and their real cost to organizations. It reveals the incredibly creative fraud schemes used by employees, owners, managers and executives to defraud their companies. Auditors, fraud examiners and criminal investigators will discover how to spot the red flags of fraud and prevent it from happening in the first place (456 pages). $49 Members / $70 Non-Members $29 Members / $39 Non-Members NEW! Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books Edited by Dr. Joseph T. Wells, CFE, CPA NEW! It might seem that accounting fraud only occurs at mega-companies such as Enron, Tyco, and WorldCom, but as Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books reveals, that is entirely inaccurate. Edited by Dr. Joseph T. Wells — founder and Chairman of the Association of Certified Fraud Examiners — this eye-opening casebook exposes you to the shady world of financial statement fraud and its occurrence within companies of all shapes and sizes (360 pages). $49 Members / $95 Non-Members financial transactions and fraud schemes NEW! Financial Shenanigans, Third Edition By Howard M. Schilit, Ph.D., CPA NEW! With major financial scandals popping up in greater numbers, it has never been more important for you to understand what dishonest companies do to trick investors. Since the early 1990s, Financial Shenanigans has been helping investors to unearth deceptive financial reporting at the most critical time — before they suffer major loses. Now, the third edition broadens its focus to include the newest, most sophisticated techniques companies use to mislead investors (318 pages). $29 Members / $35 Non-Members 48 | VISIT ACFE.com/Shop CALL (800) 245-3321 / +1 (512) 478-9000 Preventing and Detecting Employee Theft and Embezzlement By Stephen Pedneault, CFE, CPA From implementing prudent hiring policies and practices, to collecting receipts, making deposits, writing checks, paying employees and evaluating the adequacy of insurance coverage, this book covers the major financial areas commonly found in most businesses. It provides you with easy steps to follow in preventing and detecting embezzlement (310 pages). $39 Members / $50 Non-Members Money Laundering Prevention: Deterring, Detecting and Resolving Financial Fraud History of Greed: Financial Fraud from Tulip Mania to Bernie Madoff NEW! NEW! By Jonathan E. Turner, CFE, CII Written for the private sector — where most money laundering takes place — this book clearly shows you how to deter, detect and resolve financial fraud cases internally. It expertly provides an understanding of the mechanisms and tools to detect issues and provides action lists to recover hidden funds (224 pages). NEW! NEW! Money Laundering Prevention examines: • The money laundering process • Technology’s role in the money laundering • How to investigate money movement • How terrorists use money laundering techniques $45 Members / $55 Non-Members By David E. Y. Sarna From the earliest financial scams of the 17th century through the headline-grabbing Wall Street scandals of our times, History of Greed provides a comprehensive history of financial fraud. In it, David E. Y. Sarna exposes the true and often riveting stories of how both naïve and sophisticated investors alike were fooled by unscrupulous entrepreneurs, lawyers, hedge fund managers, CPAs, Texas billionaires, political fundraisers and even former Mossad agents. History of Greed is the compelling inside story of the names you know — Charles Ponzi, Baron Rothschild, Lou Pearlman — and the names you don’t — Isaac Le Maire, the world’s first “naked” short-seller. It’s also our story — why we ignore the lessons of the past and fall prey, most every time, to the promise of easy money (398 pages). $19 Members / $29 Non-Members fraud investigation NEW! Fraud Auditing and Forensic Accounting, Fourth Edition By Tommie W. Singleton and Aaron J. Singleton NEW! With the responsibility of detecting and preventing fraud falling heavily on the accounting profession, every accountant needs to recognize fraud and learn the tools and strategies necessary to catch it in time. Providing valuable information for those dealing with prevention and discovery of financial deception, this book helps accountants develop an investigative eye for both internal and external fraud, and provides tips for coping with fraud when it is does occur (317 pages). $54 Members / $70 Non-Members Computer-Aided Fraud Prevention and Detection: A Step-by-Step Guide By David Coderre Written as a guide for every professional responsible for accessing data and using data-extraction and analysis software to detect and deter fraud and wasteful practices, Computer-Aided Fraud Prevention and Detection: A Step-by-Step Guide presents in-depth coverage for using data analysis as part of an ongoing organizational campaign to detect and prevent fraud. This essential guide includes more than 60 case studies providing hard-to-find implementation guidance for harnessing the power of the computer and data analysis to spot fraud (280 pages). $49 Members / $59 Non-Members Electronic Download Workbook CD-ROM DVD Online | 49 Merchandise ACFE Challenge Coin Men’s and Women’s Polos Since 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 Challenge Coin symbolizes your commitment to reduce fraud worldwide. Colors available: Men’s: Navy, Cactus, Charcoal Heather, Dark Green, Wine $9 Members / $19 Non-Members Laptop Computer Bag This functional business bag is perfect for professionals on the go. Featuring a checkpoint friendly design, this versatile laptop bag folds flat to offer an unobstructed view of the laptop in its compartment, allowing you to move through airport checkpoints faster. Embroidered with the ACFE seal, this computer case is designed for today’s fast-paced business environment. $49 Members / $59 Non-Members Executive Padfolio Impress on your next investigation with the ACFE Executive Padfolio. Featuring the ACFE logo imprinted into a 100 percent top-grain Cutter & Buck leather padfolio, the ACFE Executive Padfolio is a stylish way to carry your important notes and documents wherever you go. $99 Members / $129 Non-Members Women’s: Navy, Cactus, Horizon, Dark Green, Wine Sizes available: Men’s: S, M, L, XL, XXL, XXXL Women’s: S, M, L, XL, XXL The ACFE polo shirt features a full-color embroidered seal in fine detail and is 100 percent combed cotton performance plus pique including fade resistant, no pill, wrinkle-resistant fabric and a no-curl collar. Perfect for the casual workplace or recreational wear. S-XL: $26 Members / $36 Non-Members XXL: $29 Members / $39 Non-Members XXXL: $32 Members / $42 Non-Members ACFE Executive Pen Available in Gray, White, Silver or Black The ACFE Executive Pen features the ACFE logo laser-etched into this Parker IM Rollerball. Featuring intricate grooved details and a standard black roller ball ink cartridge, the ACFE Executive Pen has style that delights both the eye and the hand. $19 Members / $25 Non-Members Lapel Pin Show your ACFE pride in your workplace with our popular enamel lapel pin. It features the ACFE seal and comes in an attractive velveteen box, perfect for safe storage. The pin measures 3/4” in diameter. $7 Members / $8 Non-Members 50 | VISIT ACFE.com/Shop CALL (800) 245-3321 / +1 (512) 478-9000 4 easy ways to order! 1 Visit the ACFE Bookstore online at ACFE.com/Shop Order your world-class resources and new merchandise online with our secure server by visiting the ACFE Bookstore section of the website. 2 Call us at (800) 245-3321 / +1 (512) 478-9000 A Member Services Representative is standing by, ready to take your order from 7:30 a.m. to 6:00 p.m. Central Time, Monday through Friday. 3 4 Fax a completed order form to us at +1 (512) 478-9297 Fill out the order form and mail it to: Association of Certified Fraud Examiners World Headquarters The Gregor Building 716 West Ave Austin, TX 78701-2727 USA 100% Satisfaction Guarantee on all ACFE products! Become an ACFE Memb er and SAVE! See the Mem bership Application to take advantag e of member pr ices on all ACFE prod ucts and events! If you are not 100% satisfied with any ACFE product, you may return it to us within 60 days, provided it is in excellent condition, for a full refund of the item minus the cost of shipping.* ACFE training events are unmatched in scope and effectiveness and are backed by our unconditional satisfaction guarantee. If you attended an event and are not completely satisfied, please contact an ACFE Member Services Representative at (800) 245-3321 or +1 (512) 478-9000. Pricing, dates and terms of offers may change without notice and are not transferable. Taxes, shipping and handling charges are extra, vary and are not subject to discount. *Toolkits and bundles may only be returned as a complete set. College and university bookstores have an extended return policy of six months for college-curriculum-use textbooks. Backorders Some products may be temporarily out of stock when we receive your order. Unless requested otherwise, ACFE will ship all available products and backorder the balance if we cannot ship your complete order. You will be notified of your backorder either on your invoice, by email, phone or mail within three business days of receipt of your order. Shipments will be made as soon as backordered products are available and in stock. You may cancel a backordered product at any time prior to shipment. All international shipments on backorder will be held until all products are in stock to ship. For more information regarding administrative policies such as complaint and refund, please contact the ACFE at (800) 245-3321 or +1 (512) 478-9000. event registration and product order form (please print) q Dr. q Mr. q Mrs. q Ms. Name Name on badge (if seminar registrant) ACFE Member q Yes q No If Yes, Member #: Other Designations (CPA, CA, CIA etc.) CompanyTitle Business Address CityState/Province Zip/Postal Code CountryWork Email Home Address CityState/Province Zip/Postal Code Country Business PhoneBusiness FaxHome PhoneHome Email q Send me your FREE FraudInfo e-newsletter Send correspondence to: q Home q Business event title CITY/STATE WHERE EVENT HELD CANCELLATION POLICY — Our cancellation policy is intended to keep costs low for attendees. Due to financial obligations incurred by ACFE, Inc. you must cancel your registration prior to the start of the event. Cancellations received less than 14 calendar days prior to an event start date are subject to a $100 administrative fee. No refunds or credits will be given for cancellations received on or after the start date of the event. Those who do not cancel and do not attend are responsible for the full registration fee. Terms and conditions are subject to change without notice. Visit ACFE.com for the latest updates. QTY Do you require special assistance or accommodations from the ACFE?: q Yes q No NOTE — I understand if I reserve a room at the course hotel, the hotel may disclose to ACFE non-financial reservation information, (name, dates of stay), for the purpose of updating and confirming the event room block. By registering for this event, I grant the ACFE or anyone authorized by the ACFE, the right to use or publish in print or electronic format, any photographs or video containing my image or likeness for any promotional purpose, without compensation. TITLE/PRODUCT DESCRIPTION FORMAT/ LANGUAGE date fee Fee Subtotal Less Early Registration Savings* Less Multi-Event or Group Savings Life Member Discount** Total Fees SIZE/COLOR UNIT PRICE TOTAL Subtotal Ship to: q Home q Business shipping and handling (U.S. ONLY) Subtotal Ground $0 - $100 $7 $100.01 - $200 $10 $200.01 - $300 $15 $300.01 - $500 $20 Over $500 $30 CFE Exam Prep Course $10 CFE Exam Prep Toolkit $30 Shipping and Handling (taxable) UPS will not ship to P.O. boxes. Allow 2-4 weeks for delivery. Customer is responsible for all customs duties and taxes charged on imports, payable on delivery. Sales Tax (in TX only, 8.25%) Less 10% Life Member Savings** These shipping methods apply for U.S. only. Shipping rates may vary from ACFE.com. For expedited and international shipping rates, please visit ACFE.com. Total Fees *Payment must be received by Early Registration Deadline to obtain savings. **Must be a life member of the ACFE to receive discount. METHOD OF PAYMENT q Charge my (Check one. Cards charged in U.S. dollars.): Cardholder Name (as shown on card, please print) Card Number Card Expires (month/year) Billing AddressCity/StateCountryZip/Postal Code SignatureV-Code (on back of card) q Check or money order enclosed (payable to the Association of Certified Fraud Examiners) q Please bill me (events only) q Purchase order #: _____________________ (Government or educational institutions only, include copy with order) Please return this completed form by mail or fax to: ASSOCIATION OF CERTIFIED FRAUD EXAMINERS 716 WEST AVE • AUSTIN, TX 78701-2727 • USA TEL: (800) 245-3321 / +1 (512) 478-9000 • FAX: +1 (512) 478-9297 WEB: ACFE.com • EMAIL: MemberServices@ACFE.com All ACFE products are 100% satisfaction guaranteed. Updated 6/11 • RG11Q3N If Every Employee and Supplier Displayed Model Behavior… In a perfect business world, every employee and third-party supplier would display model business behavior, and there would be little need for anti-fraud programs. But, in the real business world, occupational fraud and abuse are prevalent. So, businesses must implement anti-fraud programs to protect themselves f rom financial, legal and reputational harm. Tips are the leading source of fraud detection − and fraud hotlines are a leading source of tips. So, turn to EthicsLine ®, the official hotline of the ACFE. The EthicsLine package includes: • Hotline (telephone, web, mobile) for report intake • Case Management (web and mobile) for online investigation management • Analytics for tracking and trending • Communications Campaign Materials to communicate when and how to report observed business misconduct Where a fraud hotline was in place, the average duration of a fraud scheme was reduced by 7 months, and the median loss was reduced by 59%.* * 2010 ACFE Report to the Nations on Occupational Fraud and Abuse EthicsLine is now powered by Global Compliance 888-782-4769 • info@ethicsline.com • www.EthicsLine.com ©ACFE 2010. All Rights Reserved Catalog code: World Headquarters • the gregor building 716 West Ave • Austin, TX 78701-2727 • USA Solid Fundamentals for All Anti-Fraud Professionals There’s so much to learn in order to be an effective fraud fighter — where do you start? Right here, with Principles of Fraud Examination. This course is the foundation of the ACFE’s curriculum and is recommended for all anti-fraud professionals. Whatever industry or area of specialization you end up in, you will benefit from a solid understanding of the fundamentals of the four key areas of fraud examination: •Fraud Prevention and Deterrence •Legal Elements of Fraud •Fraudulent Financial Transactions •Fraud Investigation Build your anti-fraud career on a solid foundation — register for Principles of Fraud Examination today at ACFE.com/POFE.

Anti-Fraud Resource Guide - Association of Certified Fraud Examiners

Related documents

Products

Support

Anti-Fraud Resource Guide - Association of Certified Fraud Examiners

Related documents

Add this document to collection(s)

Add this document to saved

Suggest us how to improve StudyLib