26th annual acfe global using data analytics to fraud ... · cfe tetfg tereg anti-fraud resource...

Ta k e y o u r t r a i n i n g t o t h eTa k e y o u r t r a i n i n g t o t h e n e x t l e v e l i n 2 0 1 5n e x t l e v e l i n 2 0 1 5

A U D I T I N G

D ATA A N A LY T I C S

I N V E S T I G AT I O N

B E C O M E A C F E

T E S T I F Y I N G

I N T E R V I E W I N G

ANTI-FRAUD Resource Guide26th Annual ACFE Global Fraud Conference, PG. 14

Finding the Truth: Effective Techniques for Interview and Communication, PG. 52

Using Data Analytics to Detect Fraud, PG. 25

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The Association of Certified Fraud Examiners is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

DISCLAIMERS

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 respon-sible for the full registration fee. Terms and conditions are subject to change without notice. Visit ACFE.com for the latest updates.

*Reservations subject to availability.

†Payment must be received by Early Registration Deadline to obtain savings.

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ACFE self-study courses do not require advanced preparation. For more information on ACFE self-study courses, including fields of study and learning objectives, please visit ACFE.com/shop

© 2014 Association of Certified Fraud Examiners, Inc. “ACFE,” “CFE,” “Certi-fied Fraud Examiner,” “CFE Exam Prep Course,” “Fraud Magazine,” “Association of Certified Fraud Examiners,” “Eth-icsLine,” the ACFE Seal, the ACFE Logo and related trademarks, names and lo-gos are the property of the Association of Certified Fraud Examiners, Inc., and are registered and/or used in the U.S. and countries around the world.

25 44Protecting Against Data Breaches and Cyber Fraud CPE: 16

Contents

Using Data Analytics to Detect Fraud CPE: 16

Membership and Certification (pgs. 3-10)Reach New Heights ...................................................................................................................................3ACFE Membership Benefits and Referral Application .............................................................6 and InsertHow to Become a CFE ...............................................................................................................................7 CFE Exam Review Course ..........................................................................................................................8CFE Exam Prep Course ............................................................................................................................10

ACFE Learning Events (pgs. 12-48)2015 Calendar of Events ..........................................................................................................................12

Conferences (pgs. 14-16)26th Annual ACFE Global Fraud Conference ...........................................................................................142015 ACFE European Fraud Conference .................................................................................................16

Seminars (pgs. 17-48)Principles of Fraud Examination ...............................................................................................................17Auditing for Internal Fraud .......................................................................................................................18Conducting Internal Investigations ..........................................................................................................19Featured Items: Inside Job ......................................................................................................................20Fraud Prevention ......................................................................................................................................21Interviewing Techniques for Auditors ......................................................................................................22Legal Elements of Fraud Examination .....................................................................................................23Professional Interviewing Skills ...............................................................................................................24Using Data Analytics to Detect Fraud ......................................................................................................25Detecting Fraud Through Vendor Audits .................................................................................................26Fraud-Related Compliance .......................................................................................................................27Fraud Risk Management ..........................................................................................................................28Investigating Conflicts of Interest ............................................................................................................29Advanced Fraud Examination Techniques ...............................................................................................30Advanced Interviewing Techniques Workshop ........................................................................................31Uncovering Fraud With Financial and Ratio Analysis ...............................................................................32Bribery and Corruption .............................................................................................................................33Featured Items: Under the Table .............................................................................................................34Contract and Procurement Fraud .............................................................................................................35Controlling the Risk of Asset Misappropriation .......................................................................................36Effective Report Writing for Fraud Examiners .........................................................................................37Financial Institution Fraud ........................................................................................................................38Financial Statement Fraud ........................................................................................................................39Health Care Fraud .....................................................................................................................................40Investigating on the Internet ....................................................................................................................41Money Laundering Schemes ...................................................................................................................42NEW! Presentation Skills for Fraud Examiners ...........................................................................................43NEW! Protecting Against Data Breaches and Cyber Fraud ........................................................................44Tracing and Recovering Fraud Losses .....................................................................................................45ACFE Webinars .......................................................................................................................................46ACFE On-Site Training .............................................................................................................................47ACFE Faculty ............................................................................................................................................48

ACFE Bookstore (pgs. 49-58)Self-Study CPE .........................................................................................................................................49Books and Manuals..................................................................................................................................54Merchandise ............................................................................................................................................58

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I had completed a few interviewing courses before that one, but this particular instructor’s approach was different. The trainer began his introduction by asking our group several basic questions:

Instructor: “How often do you train with your firearms?”Most of the responses were, “Once per quarter.”Instructor: “How many times have you shot your weap-

on in the line of duty?”Nobody said a word. The instructor eventually dragged

out of us that no one in the room had ever shot their weap-on in the line of duty.

Instructor: “How often do you train using your handcuffs?”Most of the students again responded, “Once per quarter.”Instructor: “How many arrests do you make per day?”The responses varied from one or two per day to one per

week and one per month.Instructor: “How many of you conduct interviews?”Everyone in the class raised their hands.Instructor: “How many interviews do you conduct a

day?”The responses varied from a few to a couple of dozen

every single day.

By Charles Piper, CFE, CRT

EVERAL YEARS AGO, BEFORE RETIRING FROM FEDERAL SERVICE, I ATTENDED AN INTERVIEWING COURSE FOR LAW ENFORCEMENT OFFICERS.


Instructor: “How many of you have previously com-pleted interview training?”

Surprisingly, only about half of the students raised their hands.

Instructor: “How many of you would you agree that interviewing is a tool?”

All of the students raised their hands.

Instructor: “Isn’t that in-teresting? You all agree that interviewing is a tool. You practice with some of your tools. You practice using your firearm on a quar-terly basis, but you never shoot it while on duty. You practice using your hand-cuffs on a quarterly basis, but you might only use them once a week on average. But you con-duct lots of interviews every day and some of you have never received any train-ing on how to use that tool or last received such training when you went through the police academy years ago.”

The instructor made me realize that the training needs of all inves-tigators, fraud examiners and law enforcement officers are not being met, even after they’ve completed all required training. Is that be-cause of a lack of training oppor-tunities, or is it because of a lack of pursuit of training opportunities?

With a brand new year upon us, wouldn’t it be wise for us all to strive to improve our existing professional skills? Even seasoned professionals like myself (who just happen to be members of AARP) can still learn a thing or two by taking advantage of training opportunities. For example, new technology and anti-fraud software keeps getting better (and for me more complicated).

Those of us who are fortunate enough to be members of the ACFE have access to some of the world’s best for-mal anti-fraud training, webinars, podcasts, books and annual conferences. The bi-monthly Fraud Magazine provides great insight from professionals who investi-

gate and examine industries that sometimes I didn’t even know existed.

As you know, those of us who are Certified Fraud Examiners

(CFEs) also have require-ments to earn a certain num-ber of Continuing Profes-sional Education (CPE) credits on an annual basis. Unlike some professional organizations, the ACFE

provides us with a smorgas-bord of training opportuni-

ties year-round which are held at various locations around the

world. You know the type of train-ing that you enjoy — why not stretch

it a little? Ask some other fraud fighters what they thought of a course you’re considering taking.

Prior to opening my own pri-vate investigation and consulting company, I developed somewhat of an expertise in the investiga-tion of health care fraud, bribery and corruption, and contract and procurement fraud. The ACFE offers training courses in all three. The schemes used by fraudsters in those areas are fascinating, and the ways to launder money to pay

bribes, kickbacks and hide assets are ever-changing. In my opinion, you can never get enough interview training (which the ACFE also offers).

Are you taking advantage of training opportunities so that you can, to quote an old Army slogan, “Be All You Can Be” — or are you doing just enough to get by? This is a new year, a year to progress, and by improving

With a brand new year

upon us, wouldn’t it be

wise for us all to strive

to improve our existing

professional skills?”

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our professional skills this will be a year that even more

fraudsters pay the price for their misdeeds.

Charles Piper, CFE, CRT, is the owner of Charles Piper’s

Professional Services in Tennessee. He had a 30-year

law enforcement career, including 20 years as a special

agent-criminal investigator with the Department of De-

fense. Piper is the 2014 recipient of the ACFE’s Hubbard

Award and author of a new book, Investigator and Fraud

Fighter Guidebook: Operation War Stories, which is avail-

able for purchase through the ACFE’s bookstore. His email

address is [email protected].

Jeremy Clopton, CFE, CPA, is a Senior Managing Consultant at BKD Fo-rensics in the forensics and valuation services division, and is a recurring author of the Fraud EDge column in Fraud Magazine. Clopton focuses on data analytics for fraud prevention and detection, and he works with other CFEs in his division to use data analytics for investigative purpos-es. “Data analytics can be used to enhance the perception of detection,” Clopton says. “Organizations that use analytics have the opportunity to focus their efforts on transactions of higher risk and do so more quickly than organizations without analytics. I am a firm believer that the fight against fraud is much more effective when it’s fought with preventive measures within an organization rather than after it’s occurred.”

How did you become passionate about fighting fraud?Growing up I wanted to be an attorney, but after discovering accounting, I decided it was the career I wanted to pursue. In high school, I shad-owed a CFE for job experience, and it became clear that being a CFE would give me the chance to enjoy the best parts of being an accoun-tant while still working with attorneys. After entering the profession, I’ve been amazed at the lengths to which people will go just to commit fraud. Fighting fraud is definitely challenging, because fraudsters are al-ways using new methods — or variations on old methods — to commit fraud. The constant innovation and creativity required to keep up with these schemes drives my passion.

What steps led you to your current position?When I started in the forensics division of BKD, I had a knack for Excel and an interest in statistics. This led me to some interesting investigation projects and the chance to learn more about data mining and analytics. About a year into my career, I started using ACL software and focused on the use of data mining in fraud examinations. Since then I’ve expanded my toolset to include other analytics products, and I now work with

organizations to use data

analytics for investigations,

prevention and fraud risk man-

agement.

What’s one tip you have for people working in data analytics?Don’t be afraid to try. Data

analytics, especially with large

data sets, can be intimidating.

To get started, you must be

willing to accept that you might

not succeed on your first effort.

The key is to learn from that experience and make the next even better.

Failure is an option as long as you are willing to use that failure as a

springboard for success.

What’s the biggest trend you’re seeing in the data analytics field?The use of unstructured data (email, social media, documents, etc.) is

probably the biggest trend. Historically, structured data — much of it

financial — has been the focus for fraud examiners because it’s what

was available. With advances in digital forensics and data analytics

solutions, the use of unstructured data is growing at a rapid pace. The

use of augmented intelligence, predictive coding, natural language

processing, tone detection and other textual analytics in investigations

is more common than ever before. Some organizations are using these

technologies for preventive measures, which is great to see.

CFE Uses Data Skills to Bridge the Gap Between Two Career Dreams

Jeremy Clopton, CFE, CPA, ACDA Senior Managing Consul-tant, BKD Forensics

There are many opportunities to get a jump on your training, including these upcoming 2015 courses:

• Bribery and Corruption: January 26-27, 2015; Phoenix, AZ (pg. 33)

• Auditing for Internal Fraud: January 29-30, 2015; San Antonio, TX (pg. 18)

• Investigating Conflicts of Interest: February 9, 2015; New Orleans, LA (pg. 29)

• Fraud Risk Management: February 10-11, 2015; New Orleans, LA (pg. 28)

For more courses and details, visit ACFE.com.

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

“The ACFE has embraced the interna-tional flavor in its membership…if you’re doing a lot of investigations some of them take you across borders and hav-ing a global presence is important.”

— Malcolm Reid, CFE, CPP, CBCP Brison, Ltd.

Exclusive Member Resources• Publications — Stay on top of the latest trends and new

developments, gain access to exclusive articles and videos, and find news, analysis and commentary on the global fight against fraud in a variety of formats including magazines, blogs and e-newsletters.

• Savings on Anti-Fraud Training — Last year ACFE mem-bers saved more than $3.5 million on the best anti-fraud training available.

• Articles and Reports — Dig into a wealth of relevant anti-fraud articles and reports on a variety of topics that reveal deeper insights into the various aspects of fraud.

• Tools — Risk assessments, sample documents and a da-tabase of CFEs to assist you with your most confounding fraud issues are just a few of the many tools available to ACFE members.

• Videos — Topics ranging from former Olympus CEO and whistleblower Michael Woodford telling his story to career videos targeted to anti-fraud professionals are available in our extensive and diverse video library.

• Podcasts — The ACFE’s monthly podcast, Fraud Talk, breaks down case studies, interviews the industry’s lead-ing experts and provides the tools you need to spot, fight and prevent fraud.

• Online Career Center — Features a targeted job board; free monthly career webinars from top authors and career experts; career path information; advice from experts in the areas of career development, human resources, self-employment and career transitions; and résumé evaluations by an award-winning author and former hiring manager.

• Free Webinars — Earn free CPE while staying abreast of new topics with free, members-only webinars.

The CFE Credential• 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.

• Increase your earning potential — According to the 2013/2014 Compensation Guide for Anti-Fraud Profession-als, CFEs earn 25 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.”

Membership and CertificationToday, nearly 75,000 ACFE members are protecting our global econ-

omy 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.

REGISTER NOW VISIT ACFE.com/CFE CALL (800) 245-3321 or +1 (512) 478-9000 | 7

Did you know?

CFEs earn on average 25% more than their non-certified peers.

More than 75% of the For-tune 500 employ CFEs.

Fraud losses were 53% lower and durations were 50% shorter in organizations that had CFEs on staff.

“I found the Prep Course to be user-friendly, and when used with the Fraud Examiners Manual, helped to not just de-termine the correct answer, but be able to understand the what and the why behind the cor-rect answer. I would definitely recommend this course.”

— Kimberly Bartuska, CFE Underwriter

“This was the best training course I have attend-ed; the speakers were knowledgeable, the mate-rials relevant and I will be able to incorporate the learnings into my day-to-day job responsibilities.”

— Diane DeLoria, CFE Health Care Compliance Officer

& Director of Investigations Johnson & Johnson

How to Become a CFEAssociate Membership is the first step, and is open to individuals of all job functions, industries

and levels of experience who are interested in the prevention, detection and deterrence of

fraud. Preparing for and passing the CFE Exam are next, and the ACFE offers different ways to

support your preparation efforts to match your individual learning style.

If you prefer to work on your own, at your own pace:

The CFE Exam Prep Course® is a computer self-

study 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. Features:

• More than 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 (PDF)

To learn more, see pgs. 10-11, or call an ACFE Member Services Representative at (800) 245-3321 or +1 (512) 478-9000.

If you prefer the structure and interaction of a classroom environment:

The CFE Exam Review Course provides you with

an intense, 4-day overview of the fundamental con-

cepts 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:

• Structured learning environment

• Guidance and coaching from experienced instructors

• Interaction with peers

• Printed course materials that outline the exam and make preparation easier

• Option to take the CFE Exam on-site

To learn more, see pgs. 8-9, or call an ACFE Member Services Representative at (800) 245-3321 or +1 (512) 478-9000.

ScheduleSee page 9.

*Event price includes 2015 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 2015 CFE Exam Prep Course.


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Fees$2295*

CPE Credit30

Course LevelBasic

PrerequisitesThis course is designed to review mate-rial required to pass the CFE Exam and assumes a basic knowledge of fraud exam-ination principles. If you are unfamiliar with the basic tenets of fraud examina-tion, we recommend taking the Principles of Fraud Examination (pg. 17) course in advance.

Benefits of Attending• Structured Learning Environment

— Learn how to prepare for the CFE Exam

• Fast Track — Participate in an intense, 4-day preparation period

• Instructor-Led — Receive guidance from experienced instructors

• Interactive Sessions — Participate in open discussions on a variety of topics in fraud prevention

• 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

• On-Site Testing — Take the CFE Exam on-site while the material is still fresh in your mind. Go home knowing you’ve passed your CFE Exam

Who Should Attend• Anyone who prefers learning in an

instructor-led, classroom setting

• Individuals who favor table discus-sions with peers and experienced instructors

• Those who need extra encourage-ment to take the CFE Exam

What’s Included• The CFE Exam Prep Course — a

$945 value!

• Printed course materials that outline the topics covered in the exam and aid in preparation

• Essential knowledge from experi-enced instructors

• Exam fees

CFE Exam Review CourseIf 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: financial transactions and fraud schemes; law; investi-

gation; and fraud prevention and deterrence. The 4-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.

Heightened fraud awareness combined with new laws and regulations

have increased the already growing demand in the workforce for pro-

fessionals 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.

LEARN MORE VISIT ACFE.com/ExamReview CALL (800) 245-3321 or +1 (512) 478-9000 | 9

Las Vegas, NV | February 23-26

Washington, D.C. | March 30-April 2

Atlanta, GA | April 27-30

Los Angeles, CA | July 20-23

Chicago, IL | August 17-20

Washington, D.C. | September 21-24

New York, NY | October 5-8

Austin, TX | November 2-5

Take the Exam at the Event Take the exam on-site and earn your CFE credential within days.

Visit ACFE.com/ExamReview for more information.

This is a high-impact, must-take course for those individuals preparing for the CFE Exam.

— John Heidebrecht, CFE, ASA Berning & Heidebrecht, Ltd.

Register early for an upcoming course to save $100†!

2015 Upcoming Dates

Online, Download or CD-ROM: $745 Members / $945 Non-Members2014 International Edition also available.

2015 CFE Exam Prep CourseDesigned with the busy anti-fraud

professional in mind, the CFE Exam

Prep Course® gives you the flexibil-

ity you need to prepare for the CFE

Exam on your schedule. Includ-

ing study questions and practice

exams, the CFE Exam Prep Course

will help you prepare to pass the rigorous CFE Exam.

Highlights of the Prep Course:• Review important concepts of the CFE Exam with 1,500 study questions

• Simulate the CFE Exam environment with timed practice exams

• Read more about topics on which you need additional review with the included PDF edition of the Fraud Examiners Manual

• Money-Back Pass Guarantee — Prepare for the CFE Exam with confidence knowing that the CFE Exam Prep Course is backed by our Money-Back Pass Guarantee

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 CFE Exam.

Which format should I choose?

Online Download CD-ROM

System Compatibility PC, Mac, iPad PC Only PC Only

Installation Web-Based Installed Installed

Number of Devices Multiple Two Two

Progress Saved Online Locally Locally

Offline Access ✗ ✓ ✓

Instant Access ✓ ✓ ✗

Shipping Required ✗ ✗ ✓

CFE Exam Prep Course Format Comparison

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Efficient Use of Your Study TimeThe CFE Exam Prep Course streamlines CFE

Exam preparation. Use your time more

efficiently by focusing on the areas you

need to study the most.

• Create a personalized study plan

tailored to your individual strengths

and weaknesses with an optional

100-question Pre-Assessment.

• Pick the sections and topics most

relevant to your exam

preparation by creating custom

review sessions.

• Learn more from your practice

exam sessions by reviewing the

questions you missed, analyzing

your results by subsection and

tracking your progress over time.

• Focus on the areas where you

need the most work with

enhanced review of results and

progress by exam section,

subsection and topic.

User-friendly Exam Prep• This easy-to-use course 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 certifica-

tion date.

• Review your progress with a

streamlined design.

• Get immediate answers to your

questions with Guides to Success,

on-screen FAQs and an improved

help section.

• 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.

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Toolkit: $895 Members / $1345 Non-Members

The CFE Exam Prep Course is worth every penny. It efficiently and effec-tively prepares you for the exam.”

Nick Potocska, CFE, CPA

Just finished the Prep Course and CFE Exam online via my iPad; it worked flawlessly… great job ACFE!”

Jeffrey Kraft, CFE

The Prep Course is well worth the investment. It crys-tallizes the major concepts of the immense amount of data that candidates need to absorb, and helps the materi-al become second nature.”

Andrew Levine, CFE

2015 CFE Exam Prep ToolkitAcquire the tools you need to prepare for

the rigorous CFE Exam with the CFE Exam

Prep Toolkit, U.S. Edition. This toolkit con-

sists of four valuable study tools, including:

• 2015 CFE Exam Prep Course, U.S. Edition — This comprehensive tool will help you pass the CFE Exam. The CFE Exam Prep Course is a computer self-study course that prepares you for the exam while letting you study at your own pace.

• 2015 CFE Exam Prep Flashcards App — Familiarize yourself with the ter-minology and concepts covered on the exam with an app consisting of 900 flashcards that complement the CFE Exam Prep Course. Android and iOS versions available.

• 2015 Fraud Examiners Manual, U.S. Edition (Printed) — The anti-fraud pro-fession’s body of knowledge is captured in the Fraud Examiners Manual, from which the CFE Exam is derived. Use this for more in-depth study of challeng-ing topics.

• 2015 CFE Exam Study Guide — This study guide offers a breakdown of the key points and foundational concepts found in the four main sections of the exam.

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

2015 Calendar of Events

EVENTS BY DATE Dates Location CPE Members Non-Members Pg.

Bribery and Corruption January 26-27 Phoenix, AZ 16 $695 $845 33

Auditing for Internal Fraud January 29-30 San Antonio, TX 16 $695 $845 18

Investigating Conflicts of Interest February 9New Orleans, LA

8 $295 $395 29

Fraud Risk Management February 10-11 16 $795 $945 28

Using Data Analytics to Detect Fraud February 12-13 Orlando, FL 16 $695 $845 25

CFE Exam Review Course February 23-26 Las Vegas, NV 30 $2295* $2295* 8

Advanced Interviewing Techniques Workshop March 2-5 Austin, TX 27 $1395 $1595 31

Fraud Prevention March 4Denver, CO

8 $295 $395 21

Financial Statement Fraud March 5-6 16 $695 $845 39

Health Care Fraud March 9-10 Memphis, TN 16 $695 $845 40

CFE Exam Review Course March 30-April 2 Washington, D.C. 30 $2295* $2295* 8

Principles of Fraud Examination April 13-16 Austin, TX 28 $1195 $1395 17

Conducting Internal Investigations April 16-17 San Diego, CA 16 $695 $845 19

Controlling the Risk of Asset Misappropriation April 20-21 Chicago, IL 16 $695 $845 36

Financial Statement Fraud April 27-28 Toronto, ON 16 $795 $945 39

CFE Exam Review Course April 27-30 Atlanta, GA 30 $2295* $2295* 8

Fraud Risk Management April 30-May 1 Edmonton, AB 16 $795 $945 28

Professional Interviewing Skills May 4-5 New York, NY

16 $695 $845 24

Using Data Analytics to Detect Fraud May 6-7 16 $695 $845 25

26th Annual ACFE Global Fraud Conference June 14-19 Baltimore, MD 4-40 $1550 $1750 14

NEW! Presentation Skills for Fraud Examiners July 15Nashville, TN

8 $295 $395 43

Interviewing Techniques for Auditors July 16-17 16 $695 $845 22

CFE Exam Review Course July 20-23 Los Angeles, CA 30 $2295* $2295* 8

Uncovering Fraud with Financial and Ratio Analysis July 23-24 San Francisco, CA 16 $695 $845 32

Legal Elements of Fraud Examination July 29Philadelphia, PA

8 $295 $395 23

Financial Institution Fraud July 30-31 16 $695 $845 38

Effective Report Writing for Fraud Examiners August 3 New York, NY

8 $295 $395 37

Bribery and Corruption August 4-5 16 $695 $845 33

Conducting Internal Investigations August 10-11 Cleveland, OH 16 $695 $845 19

CFE Exam Review Course August 17-20 Chicago, IL 30 $2295* $2295* 4

Professional Interviewing Skills August 24-25 Las Vegas, NV

16 $695 $845 24

Investigating on the Internet August 26-27 16 $695 $845 41

Advanced Fraud Examination Techniques September 14-16 Austin, TX 24 $995 $1195 30

Contract and Procurement Fraud September 21-22 Charlotte, NC 16 $695 $845 35

CFE Exam Review Course September 21-24 Washington, D.C. 30 $2295* $2295* 8

Auditing for Internal Fraud September 24-25 Los Angeles, CA 16 $695 $845 18

CFE Exam Review Course October 5-8 New York, NY 30 $2295* $2295* 8

Fraud-Related Compliance October 14Dallas, TX

8 $295 $395 27

Using Data Analytics to Detect Fraud October 15-16 16 $695 $845 25

Controlling the Risk of Asset Misappropriation October 19-20 Seattle, WA 16 $695 $845 36

Money Laundering Schemes October 26-27 Boston, MA 16 $695 $845 42

CFE Exam Review Course November 2-5 Austin, TX 30 $2295* $2295* 8

NEW! Presentation Skills for Fraud Examiners November 4Washington, D.C.

8 $295 $395 43

NEW! Protecting Against Data Breaches and Cyber Fraud November 5-6 16 $695 $845 44

Audting for Internal Fraud November 9-10 San Juan, PR 16 $695 $845 18

Uncovering Fraud with Financial and Ratio Analysis December 10-11 Tampa, FL 16 $695 $845 32

REGISTER NOW VISIT ACFE.com/Training CALL (800) 245-3321 or +1 (512) 478-9000 | 13

Early Registration Savings: Register and pay before the Early Registration Deadline list-ed 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 cit-ies and receive up to $200 in savings! Combo events are designated with this icon:

Group Savings: Gather a team of three or more individuals to register for the event that best suits the learning needs of your group. Call the ACFE at (800) 245-3321 or +1 (512) 478-9000 to determine your savings.

*Event price includes the cost of the 2015 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.

Schedule subject to change. Visit ACFE.com/Training for the most up-to-date Calendar of Events.

CFE Exam Review Course April 27-30 Atlanta, GA 30 $2295* $2295* 8

Advanced Interviewing Techniques Workshop March 2-5 Austin, TX 27 $1395 $1595 31

Principles of Fraud Examination April 13-16 Austin, TX 28 $1195 $1395 17

Advanced Fraud Examination Techniques September 14-16 Austin, TX 24 $995 $1195 30

CFE Exam Review Course November 2-5 Austin, TX 30 $2295* $2295* 8

26th Annual ACFE Global Fraud Conference June 14-19 Baltimore, MD 4-40 $1550 $1750 14

Money Laundering Schemes October 26-27 Boston, MA 16 $695 $845 42

Contract and Procurement Fraud September 21-22 Charlotte, NC 16 $695 $845 35

CFE Exam Review Course August 17-20 Chicago, IL 30 $2295* $2295* 8

Controlling the Risk of Asset Misappropriation April 20-21 Chicago, IL 16 $695 $845 36

Conducting Internal Investigations August 10-11 Cleveland, OH 16 $695 $845 19

Fraud-Related Compliance October 14Dallas, TX

8 $295 $395 27

Using Data Analytics to Detect Fraud October 15-16 16 $695 $845 25

Fraud Prevention March 4Denver, CO

8 $295 $395 21

Financial Statement Fraud March 5-6 16 $695 $845 39

Fraud Risk Management April 30-May 1 Edmonton, AB 16 $795 $945 28

CFE Exam Review Course February 23-26 Las Vegas, NV 30 $2295* $2295* 8

Professional Interviewing Skills August 24-25 Las Vegas, NV

16 $695 $845 24

Investigating on the Internet August 26-27 16 $695 $845 42

CFE Exam Review Course July 20-23 Los Angeles, CA 30 $2295* $2295* 8

Auditing for Internal Fraud September 24-25 Los Angeles, CA 16 $695 $845 18

Health Care Fraud March 9-10 Memphis, TN 16 $695 $845 40

NEW! Presentation Skills for Fraud Examiners July 15Nashville, TN

8 $295 $395 43

Interviewing Techniques for Auditors July 16-17 16 $695 $845 22

Investigating Conflicts of Interest February 9New Orleans, LA

8 $295 $395 29

Fraud Risk Management February 10-11 16 $795 $945 28

Professional Interviewing Skills May 4-5 New York, NY

16 $695 $845 24

Using Data Analytics to Detect Fraud May 6-7 16 $695 $845 25

Effective Report Writing for Fraud Examiners August 3 New York, NY

8 $295 $395 37

Bribery and Corruption August 4-5 16 $695 $845 33

CFE Exam Review Course October 5-8 New York, NY 30 $2295* $2295* 8

Using Data Analytics to Detect Fraud February 12-13 Orlando, FL 16 $695 $845 25

Legal Elements of Fraud Examination July 29 Philadelphia, PA

8 $295 $395 23

Financial Institution Fraud July 30-31 16 $695 $845 38

Bribery and Corruption January 26-27 Phoenix, AZ 16 $695 $845 33

Auditing for Internal Fraud January 29-30 San Antonio, TX 16 $695 $845 18

Conducting Internal Investigations April 16-17 San Diego, CA 16 $695 $845 19

Uncovering Fraud with Financial and Ratio Analysis July 23-24 San Francisco, CA 16 $695 $845 32

Audting for Internal Fraud November 9-10 San Juan, PR 16 $695 $845 18

Controlling the Risk of Asset Misappropriation October 19-20 Seattle, WA 16 $695 $845 36

Uncovering Fraud with Financial and Ratio Analysis December 10-11 Tampa, FL 16 $695 $845 32

Financial Statement Fraud April 27-28 Toronto, ON 16 $795 $945 39

CFE Exam Review Course March 30-April 2 Washington, D.C. 30 $2295* $2295* 8

CFE Exam Review Course September 21-24 Washington, D.C. 30 $2295* $2295* 8

NEW! Presentation Skills for Fraud Examiners November 4Washington, D.C.

8 $295 $395 33

NEW! Protecting Against Data Breaches and Cyber Fraud November 5-6 16 $695 $845 44

EVENTS BY LOCATION Dates Location CPE Members Non-Members Pg.

3 WAYS TO SAVE!

Renaissance Baltimore Harborplace HotelPhone: (800) 228-9290Room Rate: $199 single/double

Baltimore Marriott Inner Harbor at Camden YardsPhone: (800) 228-9290Room Rate: $189

Sheraton Inner Harbor HotelPhone: (800) 325-3535 or +1 (410) 962-8300Room Rate: $199

Hyatt Regency BaltimorePhone: (888) 421-1442 Room Rate: $199

Days Inn Inner HarborPhone: +1 (410) 576-1000Room Rate: $169 Hotel Monaco BaltimorePhone: (800) KIMPTONRoom Rate: $199

14 | REGISTER NOW VISIT FraudConference.com CALL (800) 245-3321 or +1 (512) 478-9000

26th Annual ACFE Global Fraud ConferenceJune 14-19, 2015 | Baltimore Inner Harbor, MD

Be MORE in BaltiMORE FraudConference.com

Venue InformationBaltimore Convention Center1 W Pratt St.Baltimore, MD 21201Venue Phone: +1 (410) 649-7000

CPE Credit4-40

Course LevelBasic-Advanced


REGISTER BY MARCH 25AND SAVE $200!†

Visit FraudConference.com

• Choose from more than 70 sessions on the latest anti-fraud issues, featuring international speakers addressing global concerns.

• Connect with anti-fraud pro-fessionals from more than 60 countries.

• Take the next step in your career with professional development opportunities.

• Discover the latest anti-fraud prod-ucts and services from leading vendors.

Whether you’re adding anti-fraud skills to your résumé or learning ad-

vanced investigation techniques, you’ll find the resources you need to

become a more effective fraud fighter at the 26th Annual ACFE Global

Fraud Conference. Register today to join more than 3,000 attendees in

Baltimore, and experience for yourself why this is the most important,

can’t-miss event for anti-fraud professionals.

Hotel InformationBook your accommodation by May 22, 2015, at one of these hotels to receive the ACFE group rate. Limited rooms at the government rate are available.

REGISTER NOW VISIT FraudConference.com CALL (800) 245-3321 or +1 (512) 478-9000 | 15

Keynote Speakers

James T. Reese

Author, Former FBI Criminal Profiler

Former “mind hunter” James Reese is an internationally known author, speaker and trainer. A pioneer criminal profiler with the FBI’s Behavioral Science Unit, he retired as Assistant Unit Chief of the FBI Behavioral Science Unit. He is now CEO of James T. Reese and Associates and shares his insights at more than 100 events worldwide each year.

Brian Krebs

Investigative Journalist, Krebs On Security

Investigative reporter Brian Krebs has nearly 20 years of experience bringing cybercrime news to the public, first with The Washington Post and now with his popular blog, Krebs On Se-curity. Krebs is widely considered to be a leading authority on data breaches, and was the first to report on incidents at Target Corp., Neiman Marcus, Home Depot and Kmart.

Conference Fees

Most Popular Event Packages

Early Registration(Through March 25)

Advanced Registration(Through May 1)

Standard Registration(After May 1)

Government Pricing

FULL CONFERENCE: Includes Pre, Main & Post Events(June 14-19, 2015)

Members ..................$1350Non-Members ..........$1550

Members ........................$1450Non-Members ................$1650

Members ......................$1550Non-Members ..............$1750

Members .................. $1275Non-Members .......... $1475

MAIN CONFERENCE ONLY(June 15-17, 2015)

Members ....................$950Non-Members ..........$1150

Members ........................$1050Non-Members ................$1250

Members ......................$1150Non-Members ..............$1350

Members .................... $825Non-Members .......... $1025

“It was wonderful to be involved in an event with like-minded people that enabled great conver-sations and networking with new connections. I enjoyed the entire conference and look forward to next year’s in Baltimore!”

— Jen Silvestrov, CFE Senior Investigator, TD Bank Group

Visit FraudConference.com to register today!

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

REGISTER BY FEBRUARY 20 TO SAVE EUR 125!†

Visit ACFE.com/European

“Always a great learning experience.”

— Anthony J. Barrett, CFE, CPFA Wales Audit Office

Group Registration — Bring a team of

three or more from your organization and

save an additional EUR 25 on Full and Main

Conference packages. For details or to

register, email MemberServices@ACFE.

com or call +1 (512) 478-9000.

Visit ACFE.com/European for more

information.

Conference FeesFull Conference Package Early Registration†

(by February 20)Standard Registration(after February 20)

Package Includes: Pre-Conference and Main Conference

Members ............EUR 1200Non-Members ....EUR 1350

Members .................. EUR 1325Non-Members .......... EUR 1475

Individual Event Packages Early Registration†

(by February 20)Standard Registration(after February 20)

Option 1: Pre-Conference Only

N/A Members .................... EUR 275Non-Members ............ EUR 365

Option 2: Main Conference Only

Members ............EUR 1150Non-Members ....EUR 1275

Members .................. EUR 1275Non-Members .......... EUR 1400

Registration fees include 20% VAT. Credit cards will be charged the U.S. dollar amount. Differences may occur due to bank currency translations.

Hotel InformationPark Plaza VictoriaHotel Phone: +44 844 415 6750Room Rate*: GBP 159 (inclusive of breakfast, exclusive of VAT)Hotel Cut-Off Date: February 17, 2015

CPE Credit4-20

Course LevelBasic-Advanced

PrerequisitesNone

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

James D. Ratley, CFEPresident and CEO, ACFE

Eugene KasperskyCEO, Co-Founder of Kaspersky Lab

Keynote Speakers Include:

2015 ACFE European Fraud ConferenceMarch 22-24, 2015 | London

Save the date for the 2015 ACFE European Fraud Conference in Lon-

don, March 22-24, 2015. This premier event offers you the opportunity

to exchange insights with fellow fraud fighters and develop cutting-edge

skills in the global fight against fraud. In addition to attending informative

sessions offering practical techniques and tips, you’ll network with lead-

ers of Europe’s anti-fraud community and earn up to 20 CPE credits.

Visit ACFE.com/European for the latest updates on the conference

program, speakers and networking opportunities.

Geert DelrueAML/CFT and Fraud Specialist, Author, Law Enforcement

Dr. Janice Goldstraw-WhiteCriminologist, GWAssociates

Cliff LansleyDirector, Emotional Intelligence Academy

LEARN MORE VISIT ACFE.com/POFE CALL (800) 245-3321 or +1 (512) 478-9000 | 17

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 basic areas of fraud examination: fraud

prevention and deterrence, law, financial transactions and fraud schemes,

and investigation. This course is taught by leading practitioners who will

provide best-practices guidance and expert insight on dealing with the

professional challenges you encounter daily.

For 3½ days, immerse yourself in anti-fraud training while interacting with

colleagues and peers. The course includes lectures, group discussions

and video presentations.

“Good location, wonderful speakers, great organiz-ers, accommodating members, I can go on and on!”

— Ajibade Bunmi SEC Nigeria

You Will Learn How To:• Interpret the causes of frauds, and

how to prevent and deter future frauds by detecting red flags

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

• Detect fraudulent financial trans-actions and conduct fraud risk assessments

• Identify occupational fraud schemes and external threats of fraud

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

Who Should Attend:• Business professionals, educators

and students interested in the anti-fraud field

• Experienced fraud examiners seeking to complement their prac-tical experience with the knowl-edge of leading anti-fraud experts

• Individuals who are considering starting a practice focused on fraud deterrence and detection

• Anti-fraud professionals interest-ed in becoming Certified Fraud Examiners

REGISTER EARLY TO SAVE $200!†

Visit ACFE.com/POFE

ScheduleAustin, TX | April 13-16, 2015Omni Austin Hotel Downtown Hotel Phone: (800) THE-OMNI Room Rate*: $239 single/doubleHotel Cut-Off Date: March 23, 2015Early Registration Deadline†: March 13, 2015

Austin, TX | December 14-17, 2015Omni Austin Hotel Downtown Hotel Phone: (800) THE-OMNIRoom Rate*: $199 single/double Hotel Cut-Off Date: November 23, 2015Early Registration Deadline†: November 13, 2015

*Reservations subject to availability. Limited gov’t rate rooms available. †Payment must be received by Early Registration Deadline to obtain savings.

FeesMembers: $1195Non-Members: $1395

CPE Credit28

Field of StudyVisit ACFE.com/POFE for more information.

Course LevelBasic

PrerequisitesNone

This course fulfills the annual ethics CPE requirement for CFEs.

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

ScheduleSan Antonio, TX | January 29-30, 2015Omni La Mansion del Rio Hotel Phone: (800) THE-OMNI Room Rate*: $179 single

Los Angeles, CA | September 24-25, 2015Omni Los Angeles Hotel at California Plaza Hotel Phone: (800) 843-6664 or +1 (213) 617-3300 Room Rate*: $199 single/double Hotel Cut-Off Date: August 24, 2015 Early Registration Deadline†: August 24, 2015

San Juan, PR | November 9-10, 2015The Condado Plaza Hilton Hotel Phone: (787) 721-1000 Room Rate*: $149 single (exclusive of daily resort fee)Hotel Cut-Off Date: October 8, 2015 Early Registration Deadline†: October 9, 2015

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

“I took away at least 25 ideas I can put into practice right away.”

— Mary Nicks, CPA, CGMA, CICA

Explorer Pipeline CAE


Visit ACFE.com/AIF


CPE Credit16

Field of StudyAuditing

Course LevelBasic

PrerequisitesNone

You Will Learn How To:• Identify the types, costs and red

flags of common internal fraud schemes, including fraudulent financial statements, bribery and corruption, and asset misappro-priation

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

• Identify the obstacles auditors of-ten face in finding fraud and ways to avoid them

• Effectively assess an organization’s fraud risks

• Incorporate fraud brainstorming into the audit planning

• Apply data analysis techniques to find fraud

• Employ methods for preventing management and occupational fraud

Who Should Attend:• Controllers and corporate

managers

• CPAs, CAs or equivalent

• Forensic and management accountants

• Internal and external auditors

• Certified Fraud Examiners and other anti-fraud professionals

Auditing for Internal FraudAs an auditor, finding fraud is part of your professional responsibility.

Auditing for Internal Fraud will help you develop and sharpen your ex-

isting skills and teach you the techniques necessary for effective fraud

detection. During the 2-day course, you will explore the challenges

that auditors traditionally face in identifying fraud and learn the funda-

mentals of auditing for fraud, with an emphasis on understanding the

common schemes, detection techniques and methods of preventing

occupational fraud.


ScheduleSan Diego, CA | April 16-17, 2015 Embassy Suites San Diego Bay – Downtown Hotel Phone: (800) EMBASSY Room Rate*: $169 single/double Hotel Cut-Off Date: March 16, 2015Early Registration Deadline†: March 16, 2015

Cleveland, OH | August 10-11, 2015InterContinental Hotel ClevelandHotel Phone: (877) 707-8999 or +1 (216) 707-4000Room Rate*: $179 single/doubleHotel Cut-Off Date: July 10, 2015Early Registration Deadline†: July 10, 2015


LEARN MORE VISIT ACFE.com/CII CALL (800) 245-3321 or +1 (512) 478-9000 | 19


Visit ACFE.com/CII


CPE Credit16

Field of StudySpecialized Knowledge and Applications

Course LevelBasic

PrerequisitesNone

You Will Learn How To:• Conduct an effective internal

investigation, step by step

• Pinpoint legal issues that might arise during an internal investigation

• Use computer and Internet technology to make your internal investigations more effective

• Collect and analyze internal and external documents

• Perform admission-seeking interviews

• Confidently testify as a witness

Who Should Attend:• Attorneys, legal professionals and

law enforcement personnel

• Controllers and corporate managers

• Detectives and private investigators

• Governance, risk management and compliance officers

• IT professionals

• Loss prevention and security professionals


Conducting Internal Investigations A well-run internal investigation can enhance a company’s overall

well-being and can help detect the source of lost funds, identify respon-

sible parties and recover losses. It can also provide a defense to legal

charges by terminated or disgruntled employees. But perhaps most

importantly, an internal investigation will signal to other employees that

the company will not tolerate fraud.

This seminar will prepare you for every step of an internal investigation

into potential fraud, from receiving the initial allegation to testifying as a

witness. Learn to lead an internal investigation with accuracy and confi-

dence by gaining knowledge about various topics, such as relevant legal

aspects of internal investigations, using computers in an investigation,

collecting and analyzing internal and external information, interviewing

witnesses and writing reports.



Inside JobConducting an investigation within your organization can be a minefield for the unwary anti-fraud professional. Learn to navigate the legal and logistical landscape with these resources from the ACFE.

Conducting Internal Investigations

This 2-day live course will prepare you for every step of an internal investigation into potential fraud, from receiving

the initial allegation to testifying as a witness.

See page 19.

Conducting Internal Investigations: Gathering Evidence and Protecting Your Company

This self-study course presents a complete guide to setting and

achieving investigation goals, gathering evidence, interviewing witnesses, preparing reports and dis-charging employees who commit fraud.

$139 Members / $159 Non-Members

Investigations in the Work-place, Second Edition

In this book an experienced CFE guides you through the methods and processes for the proper and safe investigation of

workplace crime and misconduct, complete with diagrams, checklists and other visuals.


SELF-STUDY COURSE

SEMINAR

BOOK

Fraud Week 2014: What You Might Have Missed Last November’s International Fraud Awareness Week had more

than 1,000 Official Supporters sign up to be a part of the worldwide

event dedicated to spreading fraud awareness. That number doesn’t

even include the individual fraud fighters from each company or en-

tity who took time to spread the word on social media, host events,

give presentations and freely share valuable information.

The ACFE would like to express an enormous amount of gratitude to

everyone who participated, especially our Featured Supporters: BNP

Paribas, Wynyard Group, Orange and CRI Group.

Below are some highlights of the events that happened all around

the world during Fraud Week:

• In the United Arab Emirates, OpenThinking hosted an

Anti-Fraud Olympics event in Dubai. Fraud fighters were divid-

ed into teams and competed using real fraud cases. Points

were earned based on how well participants used investigation

techniques and fraud risk assessments.

• Wyndham Resorts hosted three seminars on fraud and had

guest speakers talk about their experiences. They also distrib-

uted a daily newsletter about fraud and Wyndham Rewards,

including a question and answer section.

• Port of Oakland sent daily emails to employees to bring aware-

ness to their whistleblower hotline program for the prevention

of fraud, waste and abuse of the organization’s resources.

• See more at FraudWeek.com

Remember, fraud awareness doesn’t begin and end with Fraud

Week. It is a year-round effort supported by fraud examiners all over

the world. Thank you all again, and we look forward to next year’s

event!

November 16-22, 2014November 16-22, 2014

INTERNATIONAL

WEEK

Fraud Week is Sponsored by

#fraudweekFraudWeek.com

Proud Supporter of

LEARN MORE VISIT ACFE.com/FP CALL (800) 245-3321 or +1 (512) 478-9000 | 21

ScheduleDenver, CO | March 4, 2015Embassy Suites Denver Downtown Convention Center Hotel Phone: (800) HILTONS Room Rate*: $179 single/double Hotel Cut-Off Date: February 1, 2015



CPE Credit8


Course LevelBasic

PrerequisitesNone

You Will Learn How To:• Define the legal aspects of fraud

prevention

• Recognize the differences between fraud deterrence and fraud prevention

• Identify reasons why traditional internal controls often fail to deter fraud

• Implement the seven factors for establishing an anti-fraud program

• Find the gaps in your fraud prevention process

• Outline the elements typically found in an anti-fraud policy

Who Should Attend:• Controllers and corporate

managers

• Forensic and management accountants, accounts payable and financial analysts


• Internal and external auditors, CPAs and CAs


• Business professionals, educators and students interested in the anti-fraud field


“This was an excellent course with no specific high points as the entire course was a high point.”

— Steven A. Moses

Fraud Prevention Virtually every entity suffers from fraud, though management might

not know it. With fraud costing entities an estimated 5 percent of their

annual revenues, organizations lacking proactive fraud prevention mea-

sures are the most at risk. This 1-day, instructor-led course will show you

why traditional internal controls can be ineffective in preventing many

frauds and how to combat fraud more effectively and economically.

Discover what you can do to protect your company from fraud. Learn

about management’s responsibilities for preventing fraud and effective

internal controls to aid in this effort. This course will take you further into

leading techniques to manage the risk of fraud and cut its ongoing cost

for all types of entities.

Register for this course and Financial Statement Fraud (Denver, pg. 39) and SAVE $100!


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

ScheduleNashville, TN | July 16-17, 2015Radisson Nashville AirportHotel Phone: (800) 333-3333 or +1 (615) 889-9090Room Rate*: $139 single/doubleHotel Cut-Off Date: June 14, 2015Early Registration Deadline†: June 15, 2015



Visit ACFE.com/ITA

You Will Learn How To:• Build effective interviews into

audits

• Formulate questions that will elicit informative responses

• Foster rapport with interviewees

• Analyze how your body language affects communication with the interviewee

Who Should Attend:• Forensic and management

accountants, accounts payable and financial analysts




CPE Credit16

Field of StudyCommunications

Course LevelBasic

PrerequisitesNone

Interviewing Techniques for Auditors Gathering information from employee interviews 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 decep-

tion and politely — but firmly — pursue evasiveness.

This 2-day, instructor-led course will show you how to conduct more ef-

fective interviews during an audit in order to successfully obtain the truth

and detect lies and deception.

Register for this course and Pre-sentation Skills for Fraud Examiners (Nashville, pg. 43) and SAVE $100!

LEARN MORE VISIT ACFE.com/LEFE CALL (800) 245-3321 or +1 (512) 478-9000 | 23


CPE Credit8

Field of StudyBusiness Law

Course LevelBasic

PrerequisitesNone

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

criminal fraud

• Recognize employees’ constitu-tional rights

• Implement practical aspects of the discovery process

• Comply with the rules that apply to evidence

• Testify effectively in a courtroom

Who Should Attend:• Certified Fraud Examiners and

other anti-fraud professionals

• Attorneys, legal professionals and law enforcement personnel



• Internal and external auditors, CPAs, CAs and forensic accountants


Legal Elements of Fraud Examination Anti-fraud professionals must be aware of the legal issues that affect

all financial investigations. As courts make decisions on pressing issues

and lawmakers enact legislation, it is important for you to not only under-

stand the important aspects of the law, but also any relevant changes.

This basic-level course is designed to cover the legal issues that you and

your client or employer might face during a fraud examination.

SchedulePhiladelphia, PA | July 29, 2015DoubleTree by Hilton Philadelphia Center City Hotel Phone: (800) 222-8733 Room Rate*: $199 single/double Hotel Cut-Off Date: June 28, 2015


Register for this course and Financial Institution Fraud (pg. 38) and SAVE $100!

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


Visit ACFE.com/PIS

Fees**Members: $695Non-Members: $845

CPE Credit16


Course LevelBasic

PrerequisitesNone

You Will Learn How To:• Plan and schedule interviews

• Comply with legal issues that affect interviews

• Identify different types of inter-view questions for individual personality styles

• Detect deception and create strat-egies to gain quality information

• Obtain confessions and signed statements

Who Should Attend:• Business professionals who

conduct interviews









“I enjoyed attending the Professional Interviewing Skills seminar. The experience was insightful, inter-esting and suggestive of different perspectives and approaches on interviewing. I loved it!”

— Natalie LePaye

ScheduleNew York, NY | May 4-5, 2015 Executive Conference Center Venue Phone: +1 (212) 903-8060 No group room block established. VisitACFE.com/PISNewYork for a list of nearby hotels.Early Registration Deadline†: April 3, 2015

Las Vegas, NV | August 24-25, 2015 Green Valley Ranch Resort & Spa Hotel Phone: (866) 782-9487 Room Rate*: $100 single/double (exclusive of hotel service fee) Hotel Cut-Off Date: July 24, 2015 Early Registration Deadline†: July 24, 2015

International Locations: Kuala Lumpur, Malaysia | May 7-8, 2015

*Reservations subject to availability. Limited gov’t rate rooms available.

**Fees vary by location. †Payment must be received by Early Registration Deadline to obtain savings.

Professional Interviewing Skills Are people lying to you? Do you know for sure? When do actions

speak louder than words? This 2-day, interactive seminar 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 detect lies

and uncover the truth during interviews.

Register for this course and Using Data Analytics to Detect Fraud (New York, pg. 25) or Investigating on the Internet (pg. 41) and SAVE $200!

ScheduleOrlando, FL | February 12-13, 2015Rosen Centre Hotel Hotel Phone: (800) 204-7234 Room Rate*: $119 single/double Hotel Cut-Off Date: January 11, 2015Early Registration Deadline†: January 12, 2015

New York, NY | May 6-7, 2015Executive Conference Center Hotel Phone: +1 (212) 903-8060No group room block established. Visit ACFE.com/DANewYork for a list of nearby hotels.Early Registration Deadline†: April 3, 2015

Dallas, TX | October 15-16, 2015Omni DallasHotel Phone: (800) THE-OMNIRoom Rate*: $209 single/doubleHotel Cut-Off Date: September 13, 2015Early Registration Deadline†: September 14, 2015

International Locations:

Melbourne, Australia | April 9-10, 2015

Hong Kong | August 2015

Montreal, QC | November 2015



You Will Learn How To:• Use data analytics to detect fraud

• Implement the full data analytics process, from determining which data to acquire to spotting the warning signs of fraud

• Use different tools available to perform data analytics

• Recognize common red flags of fraud that appear in the data

• Implement data analytics tests that can be used to detect

numerous fraud schemes

• Analyze non-numeric data, such as text and timelines, for signs of fraud

Who Should Attend:• Controllers and corporate man-

agers





LEARN MORE VISIT ACFE.com/DA CALL (800) 245-3321 or +1 (512) 478-9000 | 25

“Data analysis techniques, applicability, and fraud scheme red flags information was extremely well laid out. Very helpful.”

— Jackie Mounts Florida Dept. of Revenue, Office of Inspector General


Visit ACFE.com/DA


CPE Credit16


Course LevelBasic

PrerequisitesNone

Using Data Analytics to Detect Fraud Using Data Analytics to Detect Fraud will introduce you to the basic

techniques of uncovering fraud through data analysis. Taking a soft-

ware-independent approach, this 2-day course provides numerous data

analytics tests that can be used to detect various fraud schemes.

You will also discover how to examine and interpret the results of those

tests to identify the red flags of fraud.

Register for this course and Profes-sional Interviewing Skills (New York, pg. 24) or Fraud-Related Compliance (Dallas, pg. 27) and SAVE!

Register for this course and Tracing and Recovering Fraud Losses (pg. 45) and SAVE $100!

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

ScheduleLas Vegas, NV | December 2015

You Will Learn How To:• Ensure that contract language

supports future audits

• Assess the strength of current vendor contracts and audit clause language and why it is vital to do so

• Identify and select good candi-dates for vendor audits

• Recognize key parties affected by the vendor audit and obtain their support for the audit process

• Identify and collect essential pre-audit background information

• Determine and request supporting documentation for audit

• Apply the most effective audit tests to detect potential fraud

• Recognize the types of fraud and related red flags that might be uncovered during a vendor audit

• Respond to identified vendor fraud warning signs

Who Should Attend:• Internal and external auditors

• Forensic accountants

• Controllers, CPAs and other accounting professionals

• Government auditors and investigators

• Procurement officers

• Certified Fraud Examiners and other anti-fraud specialists


CPE Credit8


Course LevelIntermediate

PrerequisitesFamiliarity with the contract and procurement process

Detecting Fraud Through Vendor AuditsThe potential for fraud is not solely an internal threat; the businesses

that provide an organization with goods and services can engage in fraud-

ulent behavior as well. One of the ways to mitigate these external risks

is to establish a contractual right-to-audit in purchasing and other vendor

contracts. Auditing vendors and suppliers can be a critical fraud deterrent

and detection device for management to ensure they are being treated

equitably and are not victims of fraud.

Detecting Fraud Through Vendor Audits is a 1-day course designed to ex-

plain how to develop a solid foundation for vendor audits; how to identify

which vendors to target; how to prepare for a vendor audit; how to iden-

tify, gather and audit relevant vendor documentation; and what common

vendor fraud schemes to look for.

LEARN MORE VISIT ACFE.com/FRC CALL (800) 245-3321 or +1 (512) 478-9000 | 27

You Will Learn How To:• Mitigate the risk for penalties

under the Federal Sentencing Guidelines at your organization

• Implement the elements of an effective compliance and ethics program

• Comply with anti-fraud laws and regulations, including the FCPA, commercial bribery statutes, SOX, anti-trust regulations and indus-try-specific legislation

• Identify the need and plan for investigations into suspected non-compliance or fraud

• Create an effective fraud prevention program



• Bank and financial institution auditors



• Internal auditors, forensic accountants and bank examiners


ScheduleDallas, TX | October 14, 2015Omni DallasHotel Phone: (800) THE-OMNIRoom Rate*: $209 single/doubleHotel Cut-Off Date: September 13, 2015



CPE Credit8



PrerequisitesBasic knowledge of compliance concepts and fraud examination techniques

Fraud-Related ComplianceManaging anti-fraud compliance obligations can be a daunting

task. Anti-fraud laws and regulations often impose monitoring, audit-

ing, 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 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.

Register for this course and Using Data Analytics to Detect Fraud (Dallas, pg. 25) and SAVE $100!

Register for this course and Investigat-ing Conflicts of Interest (New Orleans, pg. 29) and SAVE $100!

ScheduleNew Orleans, LA | February 10-11, 2015Hyatt Regency New Orleans Hotel Phone: (888) 421-1442 or +1 (504) 561-1234 Room Rate*: $195 single/double Hotel Cut-Off Date: January 12, 2015Early Registration Deadline†: January 9, 2015

Edmonton, AB | April 30-May 1, 2015The Westin Edmonton Hotel Phone: (800) 228-3000 Room Rate*: CAD 195 single/double Hotel Cut-Off Date: April 1, 2015 Early Registration Deadline†: March 30, 2015

International Locations:Jakarta, Indonesia | March 12-13, 2015


**Fees vary by location.


“This is a course that should be taken no matter what level of experience you may have.”

— Noel L. Barreto, CFE, CPP Vice President, Investigation Manager, Bank of America

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


Visit ACFE.com/FRM


CPE Credit16

Field of StudyManagement Advisory Services


PrerequisitesFamiliarity with common fraud schemes and risks

You Will Learn How To:• Identify fraud risks and the factors

that influence them

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

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

• Identify the elements of a strong, ethical corporate culture

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

Who Should Attend:• Bank and financial institution

auditors





Fraud Risk ManagementWith organizations losing an estimated 5 percent of their annual reve-

nues to fraud, the need for a strong anti-fraud stance and proactive, com-

prehensive approach to combating fraud is clear. Develop an effective

fraud risk management program and apply a supporting risk assessment

framework within your organization. In this 2-day seminar, you will learn

to design and implement entity-wide controls to prevent fraud, as well as

support fraud risk management initiatives by establishing an anti-fraud

culture and promoting fraud awareness throughout the organization.



CPE Credit8



PrerequisitesUnderstanding of basic fraud examination techniques

LEARN MORE VISIT ACFE.com/ICI CALL (800) 245-3321 or +1 (512) 478-9000 | 29

ScheduleNew Orleans, LA | February 9, 2015Hyatt Regency New Orleans Hotel Phone: (888) 421-1442 or +1 (504) 561-1234 Room Rate*: $195 single/double Hotel Cut-Off Date: January 12, 2015


You Will Learn How To:• Implement investigative tech-

niques for conflict of interest engagements

• Conduct the flow of conflict of interest investigations

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

• Prepare witness statements, docu-ments and electronic evidence

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





• Forensic and management accountants




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 evi-

dence. 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 of a conflict of interest, plus leave with an

understanding of issues specific to these types of engagements.

Register for this course and Fraud Risk Management (New Orleans, pg. 28) and SAVE $100!

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

You Will Learn How To:• Plan and execute complex fraud

examinations

• Use 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

• Implement advanced analytical techniques for detecting common fraud schemes

• Improve your ability to use tech-nology and the latest computer software

• Prepare for and conduct critical interviews of both witnesses and suspects pertinent to the case

• Testify under direct and cross- examination

Who Should Attend:• Experienced fraud examiners

seeking to complement their prac-tical experience with the knowl-edge of leading anti-fraud experts






• Government employees




Visit ACFE.com/AFET


CPE Credit24

Course LevelAdvanced

PrerequisitesSee ACFE.com/AFET for suggested prerequisites.

ScheduleAustin, TX | September 14-16, 2015Omni Austin Hotel Downtown Hotel Phone: (800) THE-OMNI Room Rate*: $209 single/double Hotel Cut-Off Date: August 24, 2015Early Registration Deadline†: August 14, 2015

*Reservations subject to availability. Limited gov’t rate rooms available. †Payment must be received by Early Registration Deadline to obtain savings.

Advanced Fraud Examination TechniquesAcquire the case experience and know-how you need to excel in your

job. This 3-day advanced course takes place in a uniquely interactive

learning environment where you will work on two actual fraud cases

that have been modified for teaching purposes. Working through these

scenarios, you will simulate many aspects of a real case — interviewing

a suspect and trying to obtain a confession; compiling evidence and

building your case; offering testimony and being 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.


LEARN MORE VISIT ACFE.com/AITW CALL (800) 245-3321 or +1 (512) 478-9000 | 31


Visit ACFE.com/AITW

You Will Learn How To:• Identify your own interviewer

personality dynamics and make them 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

• Affect changes in the interview-ee’s behavior and apply the appro-priate persuasive themes

• Interpret recent legal issues related to interviewing and apply them in your next interview

• Plan and execute a successful interview strategy for an actual fraud investigation case with hands-on experience

Who Should Attend:• Business professionals who

conduct interviews









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 inter-

viewing skills to the next level with hands-on instruction from experts in

the field.

The ACFE is pleased to offer this advanced-level workshop led by top-

rated faculty member Don Rabon, CFE*. This 3½-day course goes

beyond basic theory and consists of practical exercises such as video-

tape sessions and an actual fraud investigation case. Class size is limited

to promote attendee participation and group discussions.

“I would recommend every CFE take this course be-cause it flows into so many aspects of what you do. ”

— Charles Vahdatipour, CFE

ScheduleAustin, TX | March 2-5, 2015AT&T Executive Education Conference Center Hotel Phone: (877) 744-8822 Room Rate**: $209 single/doubleHotel Cut-Off Date: February 2, 2015Early Registration Deadline†: February 2, 2015

*Course leader subject to change

**Reservations subject to availability. Limited gov’t rate rooms available. †Payment must be received by Early Registration Deadline to obtain savings.


CPE Credit27



PrerequisitesSee ACFE.com/AITW for suggested prerequisites.

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

ScheduleSan Francisco, CA | July 23-24, 2015Hyatt at Fisherman’s Wharf Hotel Phone: (888) 421-1442 or +1 (415) 563-1234 Room Rate*: $309 single/double Hotel Cut-Off Date: June 23, 2015Early Registration Deadline†: June 23, 2015

Tampa, FL | December 10-11, 2015DoubleTree by Hilton Tampa Airport-Westshore Hotel Phone: +1 (813) 879-4800 Room Rate*: $119 single Hotel Cut-Off Date: November 11, 2015 Early Registration Deadline†: November 10, 2015


You Will Learn How To:• Design financial analyses aimed at

detecting fraud schemes, includ-ing asset misappropriations and financial statement fraud

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

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

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

• Formulate targeted ratios that combine non-financial data with financial data

• Implement monitoring tools to help automate and improve detec-tion of financial red flags


other anti-fraud specialists


• Forensic accountants

• Controllers, CPAs and other accounting professionals


Visit ACFE.com/UFRA


CPE Credit16



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

Uncovering Fraud With Financial and Ratio AnalysisAnomalies in an organization’s financial reports can be an indica-

tor that fraudulent activity is occurring — if you know what to look for.

Digging deep into the financial statements offers an advanced method

of detecting fraud by uncovering relationships that don’t make sense and

highlighting red flags of potential manipulation. Learn how to use in-depth

financial and ratio analysis to spot the warning signs of fraud in your orga-

nization. Practical problems and real case examples discussed throughout

the course will illustrate the principles and techniques presented.

LEARN MORE VISIT ACFE.com/BC CALL (800) 245-3321 or +1 (512) 478-9000 | 33

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

bribery and corruption

• Implement policies and proce-dures to comply with the FCPA, UK Bribery Act and other anti-cor-ruption legislation

• Identify common corruption schemes

• Evaluate the effectiveness of your anti-corruption compliance program

• Conduct third-party due diligence

• Respond to red flags of corruption

• Manage investigations across international borders





• Forensic and management ac-countants, accounts payable and financial analysts




• Certified Fraud Examiners and other anti-fraud specialists


Visit ACFE.com/BC

“Very relevant, dynamic and engaging course.”

— Agnessa Vartanova Internal Audit Manager

Ball Corporation

Bribery and Corruption A dramatic increase in the number of enforcements and in the penal-

ties paid during settlements has made bribery and corruption key issues

for many global organizations. The extension of anti-corruption laws to

vendors presents an added vulnerability to companies in the U.S. How

do you ensure that both your employees and the third parties that play a

critical role for your organization are following the rules?

Learn how to effectively incorporate anti-bribery and corruption compli-

ance policies into your anti-fraud strategy at this 2-day ACFE seminar.

You will gain an understanding of how the Foreign Corrupt Practices

Act (FCPA), UK Bribery Act and other anti-corruption legislation impact

your organization and how to protect against the twin threats of bribery

and corruption, from identifying possible violations to managing a

global investigation.

SchedulePhoenix, AZ | January 26-27, 2015Sheraton Phoenix Downtown Hotel Phone: +1 (602) 262-2500

New York, NY | August 4-5, 2015Executive Conference Center Venue Phone: +1 (212) 903-8060No group room block established. Visit ACFE.com/BCNewYork for a list of nearby hotels.Early Registration Deadline†: July 3, 2015



CPE Credit16


Course LevelOverview

PrerequisitesNone

Register for this course and Effective Report Writing for Fraud Examiners (New York, pg. 37) and SAVE $100!

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

Under the Table

Increasing enforcement of anti-corruption regulations have made proactively manag-ing bribery and corruption risks a priority for companies around the world.

Bribery and Corruption

Learn to protect your organiza-tion by effectively incorporating anti-bribery and corruption compliance policies, as well as effective detection and investi-

gation procedures, into your anti-fraud strategy in this 2-day course.

See page 33.

Bribery in International Business Transactions

This ACFE self-study course illustrates the importance of combating bribery and corrup-tion on a global basis, as well

as the importance of coordinated international efforts.


Bribery and Corruption Casebook: The View from Under the Table

In this collection of case studies written by the CFEs who investigated each case, get an

insider’s view of how each instance of bribery or corruption was engineered, how it was investigated and how the perpetrators were brought to justice.


The ACFE Law Enforcement and Government Partnership: A Collaboration that Benefits Your AgencyThe start of the new year often means a fresh perspective, and

that is certainly the message we hope to convey with the release

of our new Law Enforcement and Government Partnership (LEGP)

web pages. We are proud to debut our new LEGP website with a

renewed sense of professionalism and user-friendly navigation. Be

sure to check it out at ACFE.com/LEGP.

You can easily view and download infor-

mation about the partnership, navigate

through our list of current partners, learn

about the benefits associated with join-

ing and quickly get in touch with ACFE

staff. Our newest members are now on

the website immediately after partner-

ing, and you can connect with more than

800 LinkedIn members in the public sector who are dedicated to

fraud prevention and detection by joining the ACFE Law Enforce-

ment and Government Partnership group on LinkedIn.

Our newest resource is an LEGP video featuring Angela Byers,

Section Chief of the Financial Crimes Section of the FBI and Dom

Blackshaw, Detective Senior Sergeant of the Western Australia

Police. This video, narrated by actor Stacy Keach, highlights the

benefits of becoming an LEGP member, having CFEs on staff and

how an agency can join the partnership.

We are happy to welcome our newest LEGP members: the U.S.

Food and Drug Administration, Office of Criminal Investigations,

Michigan Gaming Control Board and the New York State Insurance

Fund – The Division of Confidential Investigations. Your agency is

encouraged to become a partner alongside more than 100 agencies

like these and unlock the opportunity to build a solid foundation of

anti-fraud knowledge for your team.

Visit ACFE.com/LEGP to view partnership benefits and the newly

released informational video to help you get started. There are no

application materials for the LEGP program, and joining is free.

Upon recognition of the Certified Fraud Examiner (CFE) credential,

members of the LEGP receive discounts on the CFE certification,

ACFE conferences, seminars and other learning resources. For

more information on how to participate, contact Sarah Ellis, CFE, at

[email protected].

SELF-STUDY COURSE

BOOK

SEMINAR


Visit ACFE.com/CPF

You Will Learn How To:• Determine if a procurement

scheme violates legal statutes or civil laws

• Identify the red flags of bribery and corruption

• Recognize bid-rigging and market-allocation schemes

• Reduce the risk of vendor fraud

• Develop an investigation plan to respond to suspected procurement fraud

Who Should Attend:• Government procurement officers


• Forensic and management acountants, accounts payable and financial analysts







ScheduleCharlotte, NC | September 21-22, 2015Holiday Inn Charlotte Center CityHotel Phone: (800) HOLIDAY or +1 (704) 335-5400Room Rate*: $149 single/doubleHotel Cut-Off Date: August 21, 2015Early Registration Deadline†: August 21, 2015


LEARN MORE VISIT ACFE.com/CPF CALL (800) 245-3321 or +1 (512) 478-9000 | 35


CPE Credit16



PrerequisitesNone

Contract and Procurement Fraud The rise in contract management and the outsourcing of goods and

services has created an increase in procurement fraud, which can occur

at any stage of the contracting and procurement process. Appropriate

controls, fraud prevention strategies and proper tendering processes are

necessary in the fight against this fraud. This 2-day course will teach you

the best practices for preventing, detecting and investigating contract

and procurement fraud.

Organizations can be defrauded through collusion among bidders,

between employers and contractors, and by sole procurement employ-

ees. Consequently, you need to be aware of the vulnerabilities and risks

associated with fraud schemes that attack the purchasing, procurement

and contract functions. Acquire the knowledge, skills and techniques you

need to prevent, detect and deter these devastating frauds.

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


Visit ACFE.com/CRAM


CPE Credit16



PrerequisitesNoneYou Will Learn How To:

• Identify common asset misap-propriation schemes, including skimming, larceny and check tampering

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

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

• Establish effective internal con-trols to mitigate the risk of asset misappropriation schemes

• Respond to an asset misappro-priation scheme that has been identified








ScheduleChicago, IL | April 20-21, 2015Hyatt Regency McCormick Place Hotel Phone: (888) 421-1442 or +1 (312) 567-1234 Room Rate*: $189 single/double Hotel Cut-Off Date: March 24, 2015 Early Registration Deadline†: March 20, 2015


Controlling the Risk of Asset MisappropriationAsset misappropriations pose a risk to all organizations. According to the

ACFE’s 2014 Report to the Nations, these schemes are by far the most

common form of occupational fraud, accounting for 85 percent of cases

reported and resulting in a median loss of $130,000 per incidence. By

identifying areas of vulnerability and implementing targeted preventive

and detective measures, anti-fraud professionals can reduce the impact

these threats might have on their organizations.

Learn how to stay a step ahead of this form of employee fraud with the

2-day ACFE seminar, Controlling the Risk of Asset Misappropriation. This

training course will help you assess your organization’s risk of asset mis-

appropriation and will provide best practices for deterring and identifying

the costly theft or misuse of company resources.

Seattle, WA | October 19-20, 2015Hilton Seattle Airport & Conference CenterHotel Phone: +1 (206) 244-4800Room Rate*: $159 single/doubleHotel Cut-Off Date: September 27, 2015Early Registration Deadline†: September 18, 2015

LEARN MORE VISIT ACFE.com/RW CALL (800) 245-3321 or +1 (512) 478-9000 | 37

ScheduleNew York, NY | August 3, 2015Executive Conference Center Venue Phone: +1 (212) 903-8060No group room block established. Visit ACFE.com/RWNewYork for a list of nearby hotels.


CPE Credit8



PrerequisitesNone

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

your report

• Organize your report content to maximize readability

• Incorporate visual aids to illustrate key points

• Identify and address relevant legal issues in report writing

• Write effective expert-witness reports

• Avoid common mistakes when preparing reports


other anti-fraud professionals

• Business professionals who conduct interviews








Effective Report Writing for Fraud Examiners Whether working with a client or as part of an internal investigation,

communicating your findings is an important part of the fraud examina-

tion process. A written report provides not only a record of the inves-

tigation’s results, but can build credibility for your work. Learn to write

an effective report during this 1-day ACFE seminar. This instructor-led

course will introduce you to the fundamentals of good report writing

and enable you to clearly and effectively communicate the results of

your investigation.

Register for this course and Bribery and Corruption (New York, pg. 33) and SAVE $100!

Register for this course and Legal Elements of Fraud Examination (pg. 23) and SAVE $100!

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


Visit ACFE.com/FIF


CPE Credit16



PrerequisitesNone

You Will Learn How To:• Identify common fraud schemes

particular to financial institutions, including loan fraud and check fraud

• Implement Anti-Money Laundering (AML) and Know Your Customer (KYC) best practices

• Identify the warning signs of insider embezzlement

• Secure data to prevent data and identity theft

• Perform due diligence and prevention

• Establish fraud risk assessments and an anti-fraud framework






• Internal auditors, forensic accountants and bank examiners


SchedulePhiladelphia, PA | July 30-31, 2015DoubleTree by Hilton Philadelphia Center City Hotel Phone: (800) 222-8733 Room Rate*: $199 single/double Hotel Cut-Off Date: June 28, 2015 Early Registration Deadline†: June 29, 2015


Financial Institution FraudFinancial institutions have always been targets 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 banks and other financial institutions.

This 2-day, instructor-led course will address challenges and solutions

related to fraud and financial institutions, including cyber frauds and priva-

cy issues. Relevant regulations, such as anti-money laundering laws and

practices, the Bank Secrecy Act, the USA PATRIOT Act and the Gramm-

Leach-Bliley Act, will be addressed along with related and applicable

anti-fraud solutions. Learn what controls can be implemented to secure

your data in order to minimize the threat of data and identity theft.

“This course is one of the most complete seminars I have attended! Great job.”

— Donaldo A. Laird, CFE Investigator and Forensic Criminal Psychologist

ScheduleDenver, CO | March 5-6, 2015Embassy Suites Denver Downtown Convention Center Hotel Phone: (800) HILTONS Room Rate*: $179 single/double Hotel Cut-Off Date: February 1, 2015Early Registration Deadline†: February 4, 2015

Toronto, ON | April 27-28, 2015Hilton Toronto Hotel Phone: (866) 460-7456 Room Rate*: CAD 169 single/double Hotel Cut-Off Date: March 27, 2015Early Registration Deadline†: March 27, 2015

*Reservations subject to availability


LEARN MORE VISIT ACFE.com/FSF CALL (800) 245-3321 or +1 (512) 478-9000 | 39

You Will Learn How To:• Recognize the most common

financial statement fraud schemes

• Identify the red flags of financial statement fraud

• Detect fraud using audit procedures

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

• Understand the fraud implications of emerging issues in financial reporting











Visit ACFE.com/FSF


CPE Credit16

Field of StudyAccounting


PrerequisitesNone

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 2-day, instructor-led course also discusses the fraud-related respon-

sibilities of financial professionals and provides attendees with practical

techniques to detect financial statement manipulation.

Register for this course and Fraud Prevention (pg. 21) and SAVE $100!

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


Visit ACFE.com/HCF


CPE Credit16



PrerequisitesNone

ScheduleMemphis, TN | March 9-10, 2015Marriott Memphis East Hotel Phone: (800) 228-9290 or +1 (901) 682-0080 Room Rate*: $169 single Hotel Cut-Off Date: February 15, 2015Early Registration Deadline†: February 9, 2015


You Will Learn How To:• Navigate the complex payment

systems in the U.S. health care industry

• Identify the common health care schemes committed by providers, beneficiaries and third parties

• Categorize health care violations under the legal enforcement framework

• Conduct a health care fraud investigation

• Develop fraud prevention procedures specific to the health care industry

Who Should Attend:• Business professionals, educators

and students interested in the anti-fraud field

• Experienced fraud examiners seeking to complement their prac-tical experience with the knowl-edge of leading anti-fraud experts

• Individuals who are considering starting a practice focused on fraud deterrence and detection


Health Care FraudHealth care costs are a top concern for both businesses and individ-

uals, and for good reason: By the year 2019, total national health care

spending is expected to exceed $4.57 trillion, representing 19.6 percent

of the U.S. Gross Domestic Product. Health care companies and provid-

ers today face unique industry regulations, procedures and consider-

ations, as well as a heightened potential for fraudulent activity. Conse-

quently, fraud fighters need an in-depth understanding of the industry

environment and the types of health care fraud that can occur, including

how to prevent, detect and investigate them.

This 2-day, instructor-led course is designed for anti-fraud and audit pro-

fessionals who work in the payer, provider, vendor and employer benefit

areas or advise clients who operate within the health care continuum. Get

the targeted training you need to keep up with the latest fraud schemes

and related laws affecting this highly complex profession.

Register for this course and Profes-sional Interviewing Skills (Las Vegas, pg. 24) and SAVE $200!

ScheduleLas Vegas, NV | August 26-27, 2015Green Valley Ranch Resort & Spa Hotel Phone: (866) 782-9487 Room Rate*: $100 single/double (exclusive of hotel service fee) Hotel Cut-Off Date: July 24, 2015 Early Registration Deadline†: July 24, 2015


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

“Probably the most current, up-to-date information that I know of being presented on this subject matter.”

— J. F. Belichick, CFE, PI


Visit ACFE.com/IOI


CPE Credit16

Field of StudyComputer Science


PrerequisitesNone

You Will Learn How To:• Conduct fraud examinations using

the Internet efficiently and legally

• Create advanced searches on popular search engines

• Search public record sources and commercial databases online

• Obtain information from foreign corporate records

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

• Analyze the evidence you have found and close the investigation

Who Should Attend:• Experienced fraud examiners

seeking to complement their prac-tical experience with the knowl-edge of leading anti-fraud experts









Investigating on the InternetAre you using online resources in your internal and external investiga-

tions to your best advantage? Presented in non-technical terms, Investi-

gating on the Internet will teach you how to use the Internet to find and

follow leads and make your fraud examinations more effective.

With a better understanding of the information available online, you can

increase the efficiency and success of your fraud examinations. In this

seminar, you will learn how to locate evidence online, discuss methods

for researching foreign corporate records and examine various tech-

niques for optimizing online searches.

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

ScheduleBoston, MA | October 26-27, 2015Hilton Boston Back Bay Hotel Phone: (800) HILTONS or +1 (617) 236-1100 Room Rate*: $299 single/double Hotel Cut-Off Date: September 25, 2015Early Registration Deadline†: September 25, 2015


You Will Learn How To:• Evaluate the goals of a money

launderer at each stage of the laundering process

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

• Implement procedures to detect money laundering and identify red flags

• Conduct money laundering investigations at the domestic and international levels

• Report the results of the investi-gation and recommend corrective measures



• Criminal investigators from local, state and federal agencies

• Forensic accountants and bank examiners






Visit ACFE.com/MLS


CPE Credit16



PrerequisitesNone

Money Laundering SchemesMoney laundering is a common element in many fraud, corruption and

terrorist-financing cases and has an economic impact on most business-

es and government entities. As technology’s accessibility and ease of

use increases, so does the number of ways a fraudster can conceal his

ill-gotten gains.

This seminar will teach you how to recognize both traditional and emerg-

ing methods of laundering assets, including new payment technologies.

You will also learn the tools and techniques you need to conduct a suc-

cessful money laundering investigation.

LEARN MORE VISIT ACFE.com/PS CALL (800) 245-3321 or +1 (512) 478-9000 | 43

ScheduleNashville, TN | July 15, 2015Radisson Nashville AirportHotel Phone: (800) 333-3333 or +1 (615) 889-9090Room Rate*: $139 single/doubleHotel Cut-Off Date: June 14, 2015

Washington, D.C. | November 4, 2015DoubleTree by Hilton Washington D.C. – Crystal CityHotel Phone: (800) 222-TREERoom Rate*: $177 singleHotel Cut-Off Date: October 3, 2015


You Will Learn How To:• Pique listeners’ interests when

delivering critical content and evidence

• Minimize stage fright

• Remain comfortable during pre-sentations, depositions and court room testimonies

• Connect with listeners in a way that builds your likeability and trustworthiness

• Signal your confidence through movement

• Use the sound of your voice to influence your listeners

Who Should Attend:• Anyone who speaks to influence,

educate, inspire, lead or move listeners to action. This workshop is for content experts who speak one-on-one, in conference rooms and court rooms, at seminars and workshops, in telephone conver-sations, during webinars, and at general sessions and leadership conferences


CPE Credit8



PrerequisitesNone

Presentation Skills for Fraud Examiners Communicating in a way that builds trust and confidence is a man-

datory skill for successful fraud examiners. Poorly designed or delivered

presentations can diminish the significance of your content and lose

your listeners’ interest, but more importantly, it can impact your contri-

bution to your organization, dull your appeal to new clients and degrade

your credibility.

Develop the essential skills and best practices you need as a fraud exam-

iner to design, rehearse and deliver presentations. In this 1-day, instruc-

tor-led course, you will experience hands-on coaching and real-world

scenarios that will prepare you to give your best presentation.

Dr. Paul Homoly, a recognized expert in communication skills, will lead this

course. Dr. Homoly is a Certified Speaking Professional and has been coach-

ing professionals worldwide since 1978. As an attendee, you will receive a

copy of his book, Just Because You’re Leading... Doesn’t Mean They’ll Follow.

NEW COURSE!

Register for this course and Interview-ing Techniques for Auditors (Nashville, pg. 22) or Protecting Against Data Breaches and Cyber Fraud (pg. 44) and SAVE $100!

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

ScheduleWashington, D.C. | November 5-6, 2015DoubleTree by Hilton Washington D.C. – Crystal CityHotel Phone: (800) 222-TREERoom Rate*: $177 singleHotel Cut-Off Date: October 3, 2015Early Registration Deadline†: October 5, 2015

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


Visit ACFE.com/PADB


CPE Credit16

Course LevelSpecialized Knowledge and Applications


PrerequisitesNone

You Will Learn How To:• Describe the ways data can be

stolen by employees and informa-tion thieves

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

• Contend with data theft maneu-vers such as social engineering, hacking and espionage

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

• Recognize the impacts of converg-ing trends such as cloud comput-ing and BYOD

• Evaluate legal and regulatory con-cerns related to data security

Who Should Attend:• Governance, risk management and

compliance officers

• Corporate managers







Protecting Against Data Breaches and Cyber FraudLosing data to fraud can be more costly than the loss of cash or other

assets. To ensure data security, safeguard intellectual property and pro-

tect against cyber fraud, fraud examiners must stay informed of rapidly

advancing technologies, emerging business trends and the methods

employed by increasingly sophisticated information thieves.

This 2-day, instructor-led course will clarify these issues while guiding you

through the crucial strategies needed to mitigate the threat of malicious

data theft and minimize the risk of inadvertent data loss. You will also

learn useful steps for the creation of data security policies and related

internal controls.

NEW COURSE!

Register for this course and Presentation Skills for Fraud Examiners (Washington, D.C., pg. 43) and SAVE $100!

LEARN MORE VISIT ACFE.com/TRFL CALL (800) 245-3321 or +1 (512) 478-9000 | 45

ScheduleLas Vegas, NV | December 2015

Visit ACFE.com/TRFL for updated seminar dates and information.



Visit ACFE.com/TRFL

You Will Learn How To:• Play an important role in recovery

as a fraud examiner

• Structure an asset recovery examination

• Leverage online resources and social media sites to find people and assets

• Use financial records and data analytics to locate hidden assets

• Comply with legal aspects and considerations faced in this line of work

• Recover fraud losses from third parties

• Locate and seize assets interna-tionally

Who Should Attend:• Asset recovery specialists








• Individuals considering starting a practice focused on fraud deter-rence and detection



CPE Credit16



PrerequisitesNone

Tracing and Recovering Fraud LossesA conviction or civil judgment in a fraud case is a victory, but where

does it leave the victim? Recovering fraud losses is critical to resolving

the examination — and it is often complex due to fraud’s inherently

clandestine nature. Fraud examiners must be prepared to deal with the

strategic, organizational, investigative and legal challenges of tracing and

recovering the hidden proceeds of fraud.

From tax filings to Facebook, there is a wealth of tools that you can use

to trace illicit funds and recover hidden assets. This 2-day ACFE training

course provides an overview of the resources, legal considerations and

techniques to prepare for and conduct an asset recovery examination.

Register for this course and Detecting Fraud Through Vendor Audits (pg. 26) and SAVE $100!

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

ACFE WebinarsACFE Webinars help you stay on the leading edge of the fight against

fraud by providing training and professional development on relevant,

timely topics.

Anti-Fraud CPE WebinarsEarn CPE wherever you have Internet access, without worrying about travel or shipping

hassles. ACFE Webinars are focused on providing you with actionable insights you can

begin using in your work immediately.

UPCOMING WEBINAR:It’s Not Just Tone At the Top: How Companies Can Build an Ethical Culture to Prevent FraudThis session will describe practical ways that companies can strengthen their ethical culture and build effective

anti-fraud programs as a way to stay out of the newspapers and remain focused on their bottom line.

Can’t be online when an ACFE Webinar is scheduled? No problem — simply register for the archived version and attend at your

own convenience. You can also select from a wide variety of past webinars, including topics such as:

• Fraud-Related Interviewing

• Proactive Strategies for Developing and Managing Compliance Programs

• Fraud in Capital Projects and the Construction Process

Free Career Webinars: An Exclusive Benefit for ACFE Members*Build a successful career and job search strategy with webinars that deliver top career authors and experts right to your computer.

These hour-long sessions occur throughout the year on the first Wednesday of the month.

UPCOMING WEBINAR:Proven Strategies to Build a Network That Works For YouHaving a carefully cultivated professional network is the key to getting a job faster, with less effort and with-

out the added anxiety of potential loss of income. Join Mike Fishbein, author of How to Build an Awesome

Professional Network, to learn how you can use social media strategies to not only build your network, but

engage it.

ACFE members can also access webinar recordings and presentation PDFs online at any time. Currently archived webinars cover a

range of topics, including:

• 7 Mistakes Job Seekers Make Online

• Change How You Picture Yourself to Advance Your Career

• Discover the Leader in YOU: Your Competitive Advantage

*Free career webinars do not offer CPE credit.

For the most current information on upcoming CPE webinars, plus access to the wide selection of archived webinars, please visit webinars.ACFE.com.

CPE CREDIT: 2JANUARY 29, 20152:00 P.M. EST

FEBRUARY 4, 20158:00 P.M. EST

Register online for an upcoming webinar or view archived webinars at

WEBINARS.ACFE.COM

Learn more or register for a free career webinar at

ACFE.COM/CAREERWEBINAR

LEARN MORE VISIT ACFE.com/OnSiteTraining CALL (800) 245-3321 or +1 (512) 478-9000 | 47

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 rele-vance 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 motiva-tion and morale.

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

ACFE On-Site Training TopicsChoose topics from the ACFE’s 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 pro-

fessionals. 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.

Learn MoreFor 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/[email protected]: (800) 245-3321Phone: +1 (512) 478-9000

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.

Fraud Examination Core Courses

• Auditing for Internal Fraud

• Conducting Internal Investigations

• Fraud Prevention

• Fraud Risk Management

• Using Data Analytics to Detect Fraud

Fraud Examination Advanced and Specialized Courses

• Bribery and Corruption

• Contract and Procurement Fraud

• Controlling the Risk of Asset Misappropriation

• Detecting Fraud Through Vendor Audits

• Financial Statement Fraud

• Uncovering Fraud with Financial and Ratio Analysis

CFE Exam Review 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 con-

cepts tested on the CFE Exam.

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 motiva-

tion from attending class with colleagues.

CERTIFIED FRAUDEXAMINER

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

Jenny Brawley, CFE Mortgage Fraud Investigations Associate Director, Freddie Mac

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

Rebecca S. Busch, RN, CFECEO and President, Medical Business Associates, Inc.

Jim Butterworth, CFE Executive Director of Services, ManTech

J. Aaron Christopher, CFE, CPA Vice President and CFO, John F. Kennedy University

J. Steven Clark, J.D. Attorney at Law, President and CEO, Fayetteville Chamber of Commerce

Tiffany Couch, CFE, CPA Principal, Acuity Forensics

Bruce Dorris, J.D., CFE, CPA, CVA Vice President and Program Director, Association of

Certified Fraud Examiners

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

John Gill, J.D., CFE Vice President – Education, Association of Certified Fraud Examiners

Cynthia Hetherington, CFE President, Hetherington Group

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

Ryan Hubbs, CFE, CCSA, CIA Forensic Audit Manager, Halliburton

Andrew H. Kautz, CFE Manager, Special Investigations Unit, Great-West Life Assurance Company

Bethmara Kessler, CFE, CISA Chief Audit Executive Campbell Soup Company

Jean-François Legault, CFE, CISSP, CISA, CISM Vice President, Assistant Director of High Tech Investigation, JPMorgan Chase

Walter W. Manning, CFE President, Investigations MD

Tamara May, CFE, CPC-P, PMP President, T.R. Turner & Associates Inc.

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

Evy Poumpouras, CFE Consultant, Former U.S. Secret Service

Don Rabon, CFE President, Successful Interviewing Techniques

James D. Ratley, CFE President and CEO, Association of Certified Fraud Examiners

Phillip Rodokanakis, CFE, EDM, EnCE, ACE, DFCP Managing Director, U.S. Data Forensics, LLC

Christopher Rosetti, CFE, CPA Partner, BST Advisors, LLC

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

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

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

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

Gerard M. Zack, CFE, CPA, CIA, ACFE Fellow Managing Director – Global Forensics, BDO Consulting

ACFE FacultyACFE faculty members are leading experts in various aspects of de-

tecting, 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. For detailed bios of ACFE faculty, visit ACFE.com/Faculty.

Course leaders subject to change. Visit ACFE.com/Faculty for updated information.

WORKBOOK CD DVD (NO CPE CREDIT) ONLINE DOWNLOAD

I thought this was one of the very best courses I’ve ever taken; excel-lent information.”

Janet F. Armstrong, CFESenior Audit Manager,CDPA, PC

Self-Study CPE

CPE Credit: 16Course Level: IntermediatePrerequisite: Basic knowledge of financial transactions and accounting systemsField of Study: Auditing

PDF/Workbook Self-Study Course:$159 Members / $179 Non-Members

Also of Interest

ONLINE SELF-STUDY COURSE

ONLINE SELF-STUDY COURSE

ORDER NOW VISIT ACFE.com/SelfStudy | 49

Corporate Governance for Fraud PreventionSee page 50

Internal Controls for Data SecuritySee page 50

It is very thorough. It covered many aspects of internal control from different perspectives.”

Theodore C. Cooke, CFE, CBM, CGFMAssistant General Manager,Finance and Information Technology,Central Arizona Project

Fraud-Related Internal ControlsMuch of occupational fraud and abuse can be prevented by imple-

menting key internal controls. Additionally, fraud-related internal

controls are a key component of compliance with regulatory and

legislative requirements. This self-study course is perfect for

anyone who needs to know the details of a strong fraud deterrence

initiative.

You Will Learn How To:

• Identify various types of preventive, detective and corrective controls and determine their impact on an organization’s internal control environment

• Analyze the structure of the COSO Internal Control Framework and interpret its various elements

• Identify the various types of computer-based general and application controls, and determine how they can be applied to prevent and detect fraud

• Recognize fraud schemes related to assets, disbursements, check tampering, corruption and financial statements, and determine which internal controls can be used to prevent and detect each scheme

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

Self-S

tudy C

PE

Internal Controls for Data SecurityCourse Level: Overview | Prerequisite: None

This course examines the multifarious threats to data

security, and provides context for the environments

in which they flourish, as well as strategies for their

mitigation. It will provide you with an overview of basic

internal controls, current threats facing data security,

and the potential consequences of emerging techno-

logical trends such as cloud computing and Bring Your

Own Device (BYOD).


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

CPE Credit: 4 CPE Credit: 2

Corporate Governance for Fraud PreventionCourse Level: Intermediate Prerequisite: Knowledge of basic internal controls and risk assessment

Corporate Governance for Fraud Prevention describes

the principles, functions and essential components

of a corporate governance system. It addresses the

controversy of CEO duality, the recommended com-

mittees any organization should have on its board of

directors and how to set the appropriate tone at the

top. The course also discusses corporate governance

best practices that you can tailor to your organization’s

structure and needs.


• Identify components essential for an effective corporate governance system

• Differentiate respective duties of individuals re-sponsible for the corporate governance structure

• Recognize why effective corporate governance is necessary for an organization and for the economy

• Determine best practices that can be implement-ed within an organization to improve corporate governance


CPE Credit: 3

Fraud Risk AssessmentCourse Level: Intermediate Prerequisite: Familiarity with common fraud schemes and risks

Fraud Risk Assessment provides an overview of

fraud risk, explores the risk assessment process and

provides you with a framework for conducting and

reporting your own fraud risk assessment.


Preventing and Detecting Financial Institution FraudCourse Level: Overview | Prerequisite: None

This course explores fraud schemes committed

against financial institutions, and recommends con-

trols and techniques designed to prevent and detect

each type of scheme. The specific schemes include

embezzlement and internal fraud, customer schemes,

loan fraud, fraud by third parties, money laundering

and institutional schemes.


CPE Credit: 4

ORDER NOW VISIT ACFE.com/Shop | 51WORKBOOK CD DVD (NO CPE CREDIT) ONLINE DOWNLOAD

Fighting Fraud in the GovernmentCourse Level: Overview | Prerequisite: None

This course explores the foundations of government fraud

and addresses how you can prevent and detect schemes that

target government institutions. Fighting Fraud in the Govern-

ment covers a broad range of schemes — including fraud by

government employees, corruption, procurement schemes,

and false claims and statements — as well as measures to

prevent, detect, and investigate such crimes.


NEW!

CPE Credit: 4

Textual AnalyticsCourse Level: Intermediate Prerequisite: Fundamental knowledge of data analysis procedures

Textual analytics is a type of data analytics that is used to explain, understand and interpret a situation or a person’s actions or thoughts. This course explores text mining and other textual anal-ysis techniques. It also shows you how these techniques can be used during an investigation or as a proactive anti-fraud measure.


• Employ textual analysis in the prevention and detection of fraud

• Identify textual analytic techniques used to detect fraud

• Assess the benefits and challenges associated with using textual analytics


CPE Credit: 2

Fraud in Nonprofit OrganizationsCourse Level: Intermediate | Prerequisite: Knowledge of basic fraud

examination techniques

This course examines schemes committed against nonprofit

organizations by employees or insiders, those committed by

external parties, as well as fraud that can be attributed to the

nonprofit itself. Additionally, the course guides examiners on

identifying the most effective fraud detection and prevention

methods based on an organization’s particular risks.


• Differentiate how nonprofits are regulated compared to other organizations

• Identify fraud schemes commonly committed against nonprofits

• Recognize behavior by agents that could cause a non-profit organization to be liable for fraud

• Analyze what internal and public information is available for fraud examinations regarding nonprofits

• Evaluate what steps are necessary for a due diligence investigation of a nonprofit

• Assess what fraud prevention controls are most effec-tive in the context of nonprofits


Construction FraudCourse Level: Overview | Prerequisite: None

This course describes the most prevalent construction fraud

schemes and provides strategies for their prevention and

detection.


• Identify various phases of the construction process and their associated fraud risks

• Describe fraud schemes common to the construction industry

• Discern the advantages and risks related to different types of construction contracts

• Recognize the maneuvers used by fraudsters to under-mine the bidding process


CPE Credit: 2NEW!

CPE Credit: 20NEW!


Self-S

tudy C

PE

Report Writing Manual Books and ManualsSee page 54

CPE Credit: 20Course Level: BasicPrerequisite: NoneField of Study: Communications

PDF/Workbook Self-Study Course:$159 Members / $179 Non-Members

Also of Interest

This course covers all important areas in an investigation. The interview, the report and legal considerations.”

Maritza Ramos Zayas, CFEInvestigator, Oficina del Comisionado de Instituciones Financieras

The material is very comprehensive and very clear. I felt like I complet-ed the course with the competence necessary to interview as a true professional.”

Ronald P. Fory, CFE, CMAUniversity of North Texas at Dallas

Finding the Truth: Effective Techniques for Interview and Communication Every day, auditors, investigators, lawyers and other professionals

are required to interview and elicit information from people as part

of their jobs. This self-study course discusses the skills necessary

to become a better communicator and a more effective inter-

viewer. The workbook includes access to online video clips with

interview examples and tips for conducting effective interviews.


• Evaluate written and oral communications

• Recognize non-verbal and verbal contaminants and detect linguistic clues

• Prepare for the interview and recognize the legal implications of interviewing

• Create a written report of the interview


CPE Credit: 2

Report Writing and Signed StatementsCourse Level: Basic | Prerequisite: None

A strong fraud examination report conveys all of the evi-

dence and gives credibility to the fraud examination and

to your work. Ensure that the results of your next fraud

examination are not lost in the report with this online

self-study course.

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 during your next examination.


• Define the purpose of the fraud examination report

• Outline the standard report format

• Explain taking signed statements

• Analyze the target audience


CPE Credit: 10

Beyond the NumbersCourse Level: Basic | Prerequisite: None

In this course you will explore the psychology of the inter-view process and learn effective strategies for conducting interviews. Scott Barefoot, CFE, conducts three interviews in the accompanying online video in which he deftly handles difficult and sensitive situations. The workbook reinforces interview concepts and gives practical insights on how you can improve your interviewing skills.


ACFE Bookstore Staff Pick: Fighting Fraud in the Government The ACFE Bookstore offers hundreds of resourc-

es including books and manuals, self-study CPE

courses, the CFE Exam Prep Course, merchan-

dise and more. In this interview, Mark Scott,

J.D., CFE, ACFE Research Specialist, offers his

suggestion on one must-have ACFE resource to

help you in your fight against fraud.

What is your professional background and current role at the ACFE?My background is in law. I received a J.D. from Florida State

University School of Law in 2007, and I joined the ACFE in 2008.

I am currently a Research Specialist at the ACFE; in this role, I

am involved in the production and development of the ACFE’s

educational materials and publications.

What ACFE bookstore product would you recommend as a beneficial resource to CFEs?We recently published a new self-

study workbook called Fighting Fraud

in the Government. It provides a com-

prehensive overview of government

fraud and addresses how Certified Fraud Examiners (CFEs) can

help prevent and detect the various schemes that target govern-

ment institutions.

Why would CFEs be interested in this product?The workbook covers a broad range of schemes — including

fraud by government employees, corruption, procurement

schemes, and false claims and statements — as well as

measures to prevent, detect and investigate such crimes. The

self-study includes methods of protecting sensitive and classified

data — a serious concern at government agencies that will only

grow in the future — and it has video footage of experts sharing

their experiences with students.

How is the information in this product useful for CFEs in their professional roles?Whether you work for a government organization, a govern-

ment-affiliated entity or your organization has dealings with

the government, you can take away many lessons from this

workbook. The fraud schemes are discussed in a government

setting, but they occur in virtually every industry. Knowledge

of hacking, social engineering and classified data is going to

become even more important in the anti-fraud profession in the

future. I would highly recommend this self-study not only for

the wide range of information included, but also because CFEs

can take what they learn from the book and begin applying it in

their jobs immediately.

SEE PAGE 51

STAFF PICK


Book

s and

Man

uals

Fraud Fighter: My Fables and FoiblesBy Dr. Joseph T. Wells, CFE, CPA | Hardcover, 289 pages

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 organi-

zation, Dr. Wells’ colorful life experiences were preparation for his rise to become one of the

globe’s most revered anti-fraud experts.


Report Writing ManualBy the ACFE Research Team | Paperback, 162 pages

The Report Writing Manual provides simple, informative explanations detailing the elements

that a fraud examination report should include and how to express the results of your investi-

gation in an eloquent and succinct manner.


Small Business Fraud Prevention ManualBy the ACFE Research Team | Paperback, 285 pages

The Small Business Fraud Prevention Manual provides information on the most common in-

ternal and external fraud schemes committed by customers, employees and vendors against

small businesses, as well as tips on how to prevent these schemes from happening to you.


2015 Fraud Examiners Manual, U.S. EditionThe Fraud Examiners Manual is the global standard for the anti-fraud

profession. Because no other work provides such a comprehensive

guide, every fraud fighter should keep a copy in their library.

The Fraud Examiners Manual:

• Examines hundreds of fraud schemes

• Reviews legal principles involved in prosecuting fraudsters through both the criminal and civil systems

• Provides the tools and techniques necessary to gather information and evidence when conducting a fraud examination

• Explores why people commit fraud and what can be done to prevent it

• Contains a sample fraud examination report, fraud examination checklist, and sample engagement and opinion letters

CD-ROM or Download: $79 Members / $159 Non-Members

Printed: $159 Members / $249 Non-Members

Printed/CD Set: $179 Members / $299 Non-Members

NEW!


Forensic Analytics: Methods and Techniques for Forensic Accounting InvestigationsBy Mark J. Nigrini, Ph.D.Hardcover, 463 pages


Liespotting: Proven Techniques to Detect DeceptionBy Pamela Meyer, CFEPaperback, 236 pages


My FBIBy Louis J. FreehPaperback, 336 pages


Bribery and Corruption: Navigating the Global RisksBy Brian P. Loughman and Richard A. SiberyHardcover, 415 pages


Financial Forensics Body of KnowledgeBy Darrell D. Dorrell and Gregory Gadawski, CFEHardcover, 541 pages


Investigator & Fraud Fighter GuidebookBy Charles E. Piper, CFEHardcover, 313 pages


A.B.C’s of Behavioral Forensics: Applying Psychology to Financial Fraud Prevention and DetectionBy Sridhar Ramamoorti, CFE, David E. Morrison, III, Joseph W. Koletar, CFE, Kelly R. PopeHardcover, 271 pages


The Board of Directors and Audit Committee Guide to Fiduciary Responsibilities: Ten Critical Steps to Protecting Yourself and Your OrganizationBy Sheila Moran, CFE, CPA, and Ronald Kral, CPA, CMA | Hardcover, 203 pages

More than 3 million people serve on boards and audit committees in the U.S. alone.

But huge risks come with these coveted jobs. This essential guide mitigates the

risks and dramatically increases the effectiveness of boards and audit committees

by uncovering 10 crucial steps every governing body should take.


NEW!

NEW!


Book

s and

Man

uals

Introduction to RiskBy Colin WatsonPaperback, 281 pages


Criminal Financial Investigations, Second EditionBy Gregory A. PascoHardcover, 295 pages


Fraud-Related InterviewingBy Don Rabon, CFE, and Tanya ChapmanPaperback, 176 pages


Persuasive Interviewing: A Forensic Case AnalysisBy Don Rabon, CFE, and Tanya ChapmanPaperback, 112 pages


Benford’s LawBy Mark J. Nigrini, Ph.D.Hardcover, 330 pages


Healthcare Fraud: Audit-ing and Detection Guide, Second EditionBy Rebecca S. Busch, CFEHardcover, 340 pages


Business Management Controls: A GuideBy John KyriazoglouPaperback, 357 pages


Investigating Internet Crimes: An Introduction to Solving Crimes in CyberspaceBy Todd G. Shipley, CFE and Art Bowker | Paperback, 472 pages

Investigating Internet Crimes provides an introduction to investigating,

documenting and locating Internet criminals. This reference guide

outlines step-by-step instructions for investigating Internet crimes.

This includes locating, interpreting, understanding, collecting and

documenting electronically stored information (ESI).


NEW!

NEW!

NEW!


Faces of Fraud: Cases and Lessons from a Life Fighting FraudstersBy Martin T. Biegelman, CFE Hardcover, 269 pages


Executive Roadmap to Fraud Pre-vention and Internal Control, Second Edition By Martin T. Biegelman, CFE, and Joel T. Bartow, CFEHardcover, 411 pages


Corporate Fraud and Internal ControlBy Richard E. Cascarino, CFE, CISM, CIAHardcover, 388 pages


Using Analytics to Detect Possible Fraud: Tools and TechniquesBy Pamela S. Mantone, CFE, CPAHardcover, 340 pages

$64 Members / $95 Non-Member

Detecting Fraud in Organizations: Techniques, Tools and ResourcesBy Joseph R. Petrucelli, CFEHardcover, 384 pages


Whistleblowers: Incentives, Disincentives, and Protection StrategiesBy Frederick D. LipmanHardcover, 272 pages


Financial Fraud Prevention and Detection: Governance and Effective PracticesBy Michael R. YoungHardcover, 301 pages


Bank Fraud: Using Technology to Combat LossesBy Revathi Subramanian | Hardcover, 192 pages

The use of data analytics has become a necessary tool for financial institutions to

protect themselves and their clientele. Bank Fraud will help you make the most

of data intelligence and the applicable methods you can use to strengthen your

defenses against fraudulent behavior. This book begins with a brief history of fraud

detection in banking and definitions of key terms, and then discusses the benefits of

technology, data sharing and analysis.


NEW!


Merch

andis

e

Laptop BackpackTraveling with your laptop

has never been easier. The

Laptop Backpack has plenty

of room to haul all your gear

to your next fraud examina-

tion. The backpack also fea-

tures a laptop-only section

that unfolds to lay flat on the X-ray belt for additional

convenience when moving through security.


Zippered Business PadfolioThe versatile ACFE Zip-

pered Business Padfolio

is made from a durable

PolyTech weave and

comes in black. The pad-

folio, with the ACFE seal

on front, features a zippered closure to secure all your

important documents, an interior organizer, adjustable

pen loop, business card slots, two pockets that can

hold a calculator or smartphone, a handy front pocket

and includes an 8½” x 11” writing pad. The padfolio

can also accommodate A4 pads.


ACFE Dual Ballpoint Stylus PenQuickly move from

paper to touchscreen with this stylish pen. The ACFE

Dual Ballpoint Stylus Pen features a ballpoint pen on

one end for writing. On the other end it features a

stylus tip ideal for touch screens, such as iPhones

and iPads or any other touch screen device.


Business Card HolderDisplay your business card at

home or in the office with this

basswood business card hold-

er featuring a ¾-inch die-struck nickel, silver ACFE Seal.


Lapel PinShow your ACFE pride with our popular

enamel lapel pin. The pin measures ¾”

in diameter.


Executive PadfolioImpress on your next investigation with the Executive Padfolio.

Featuring the ACFE logo imprinted into a 100% top grain Cutter &

Buck leather padfolio, the ACFE Executive Padfolio is a classy way

to carry your important notes and documents wherever you go.


MORE LEARNING MORE SAVINGS

Earn additional CPE credit and save on training costs by attending an ACFE combo event. These events offer two courses back-to-back in one location, allowing you

the opportunity to get the latest anti-fraud education on two topics.

Register for a combo course and save $100 to $200 on registration fees. Plus, register by the course’s

early registration date to save an additional $95! See individual event pages for full details.

Feb. 9-11 | New Orleans, LA Investigating Conflicts of InterestFraud Risk ManagementACFE.com/ComboNewOrleans

March 4-6 | Denver, COFraud PreventionFinancial Statement FraudACFE.com/ComboDenver

May 4-7 | New York, NY Professional Interviewing SkillsUsing Data Analytics to Detect FraudACFE.com/ComboNewYork

July 15-17 | Nashville, TN NEW! Presentation Skills for Fraud ExaminersInterviewing Techniques for AuditorsACFE.com/ComboNashville

July 29-31 | Philadelphia, PA Legal Elements of Fraud ExaminationFinancial Institution FraudACFE.com/ComboPhil

August 3-5 | New York, NYEffective Report Writing for Fraud ExaminersBribery and CorruptionACFE.com/ComboNY

August 24-27 | Las Vegas, NVProfessional Interviewing SkillsInvestigating on the InternetACFE.com/ComboLasVegas

REGISTER TODAY!

CHANGE SERVICE REQUESTED

GLOBAL HEADQUARTERS • THE GREGOR BUILDING716 West Ave • Austin, TX 78701-2727 • USA

Earn your CFE credential in 2015

2015 CFE Exam Prep Course® U.S. Edition The CFE Exam Prep Course includes helpful study tools to prepare you to pass the CFE Exam:

• Review important concepts covered on the CFE Exam with 1,500 study questions

• Simulate the CFE Exam environment with timed practice exams

• Read more about topics on which you need addition-al review with the included PDF version of the Fraud Examiners Manual

• Stay on track to earning your CFE credential by mea-suring your progress towards your target dates for certification and using helpful checklists within the Prep Course

Visit ACFE.com/Prep2015 to learn more

26th annual acfe global using data analytics to fraud ... · cfe tetfg tereg anti-fraud resource...

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