uncovering fraud with financial presentation skills for ......cfe exam prep course ... melissa aw...

Ta k e y o u r t r a i n i n g t o t h eRefine your skills as a presenter and communicator

ANTI-FRAUD Resource GuideUncovering Fraud with Financial and Ratio Analysis, PG. 33

Presentation Skills for Fraud Examiners, PG. 44

SECOND QUARTER 2015

Working with Whistleblowers: Developing Your Program and Managing Claims, PG. 51

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

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.

I understand if I reserve a room at the course hotel, the hotel may disclose to ACFE non-financial reservation information (name, dates of stay) for the purpose of confirming the event room block.

Photo/Video Release — By registering for this event, I grant the ACFE or anyone authorized by the ACFE, the right to use or publish in print or electronic format, any photographs or video containing my image or likeness for any promotional purpose, without compensation. Your mailing address may be dissem-inated to conference sponsors or exhibitors for promotional purposes. In no event will ACFE share your phone or email address with these sponsors or exhibitors.

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

© 2015 Association of Certified Fraud Examiners, Inc. “ACFE,” “CFE,” “Certified Fraud Examiner,” “CFE Exam Prep Course,” “Fraud Magazine,” “As-sociation of Certified Fraud Examiners,” the ACFE Seal, the ACFE Logo and related trademarks, names and logos 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.

43 55Spam Nation: The Inside Story of Organized Cybercrime

Contents

Money Laundering Schemes CPE: 16

Membership and Certification (pgs. 3-7)On Point: Refine your Skills as a Presenter and Communicator ...............................................................3ACFE Membership Benefits .......................................................................................................................6Becoming a CFE .........................................................................................................................................7

ACFE Learning Events (pgs. 8-49)CFE Exam Review Course ..........................................................................................................................8CFE Exam Prep Course ............................................................................................................................102015 Calendar of Events ..........................................................................................................................12

Conferences (pgs. 14-17)26th Annual ACFE Global Fraud Conference ...........................................................................................142015 ACFE Canadian Fraud Conference ..................................................................................................162015 ACFE Asia-Pacific Fraud Conference ...............................................................................................17

Seminars (pgs. 18-49)Principles of Fraud Examination ........................................................................................................................18Auditing for Internal Fraud ................................................................................................................................19Conducting Internal Investigations ...................................................................................................................20Fraud Prevention ...............................................................................................................................................21Featured Items: Money Laundering .................................................................................................................22Interviewing Techniques for Auditors ...............................................................................................................23Legal Elements of Fraud Examination ..............................................................................................................24Professional Interviewing Skills ........................................................................................................................25Using Data Analytics to Detect Fraud ...............................................................................................................26Detecting Fraud Through Vendor Audits ..........................................................................................................27Fraud-Related Compliance ................................................................................................................................28Fraud Risk Management ...................................................................................................................................29Investigating Conflicts of Interest .....................................................................................................................30Advanced Fraud Examination Techniques ........................................................................................................31Advanced Interviewing Techniques Workshop .................................................................................................32Uncovering Fraud with Financial and Ratio Analysis ........................................................................................33Bribery and Corruption ......................................................................................................................................34Contract and Procurement Fraud ......................................................................................................................35Featured Items: Investigating Online ................................................................................................................36Controlling the Risk of Asset Misappropriation ................................................................................................37Effective Report Writing for Fraud Examiners ..................................................................................................38Financial Institution Fraud .................................................................................................................................39Financial Statement Fraud .................................................................................................................................40Health Care Fraud ..............................................................................................................................................41Investigating on the Internet .............................................................................................................................42Money Laundering Schemes ............................................................................................................................43NEW! Presentation Skills for Fraud Examiners ....................................................................................................44NEW! Protecting Against Data Breaches and Cyberfraud ..................................................................................45Tracing and Recovering Fraud Losses ..............................................................................................................46ACFE Webinars ................................................................................................................................................47ACFE On-Site Training ......................................................................................................................................48ACFE Faculty .....................................................................................................................................................49

ACFE Bookstore (pgs. 50-58)Self-Study CPE .........................................................................................................................................50Books and Manuals..................................................................................................................................56Merchandise ............................................................................................................................................58

ACFE Webinars 47

“Being an ACFE member is like being in a global alumni organization.”

Alexis Bell, CFE, PI

“The ACFE’s ever-growing global network of anti-fraud experts has helped improve my technique and skills.”

Melissa Aw Yong, CFE, CIA,

CCSA

“As part of the ACFE, I have access to first-class anti-fraud training, reading material and statistical resources that enable me to better perform my job.”

Craig M. Workman, CFE

Complete the application on the reverse side and fax or mail to:

716 West Ave • Austin, TX 78701-2727 • USAFax: +1 (512) 478-9297

Become a member online by visitingACFE.com/Join

Or call us M-F, 7:30 a.m.-6:00 p.m. Central Time(800) 245-3321 / +1 (512) 478-9000

Join Alexis, Craig, Melissa and nearly 75,000 other ACFE members and experience firsthand the advantages of membership. ACFE members receive special rates on all ACFE events and products, stay poised on the cutting edge of the latest industry devel-opments with exclusive resources and have the opportunity to advance their careers by earning the CFE credential.

I. QUALIFICATIONS FOR MEMBERSHIPThere are two categories of membership: Associate (non-certified) and Certified Fraud Examiner (CFE). This ap-plication is for Associate Membership only. After being approved as an Associate, you may complete a separate application to become a CFE if desired. Visit ACFE.com/CFEExamApplication for more information. The application fee is non-transferable and is non-refundable once approved. Annual membership dues include $20 for a one-year subscription to Fraud Magazine®.

ASSOCIATE MEMBERSHIP FEES (incomplete applications will not be processed) ❑ Associate ................................................................................................................ $175*

*Application fee and membership dues rate as of 2/1/2014. All fees and dues are non-refundable. Rates subject to change.

II. PERSONAL

❑ Dr. ❑ Mr. ❑ Mrs. ❑ Ms.

Name

Other Designations

Home Address

City State/Province

Zip/Postal Code Country

Home Telephone Home Fax

Home Email Address

III. EMPLOYMENT

Employer

Title

Address

City State/Province


Business Telephone Business Fax

Business Email Address

Website Address

Preferred Mailing Address: ❑ Home ❑ Business Preferred Email Address: ❑ Home ❑ Business

IV. CHARACTERHave you ever been convicted of a felony or misdemeanor involving moral turpitude, including convictions expunged? (“Moral turpitude” means an offense that calls into question the integrity or judgment of the offender, such as fraud, bribery, corruption, theft, embezzlement, solicitation, etc.) ❑ Yes ❑ No If yes, please describe (attach written statement if necessary).

V. CERTIFICATIONI certify that the above is true and correct to the best of my knowledge. Falsification of any information on this application is grounds for denial or revocation of membership. If this application is accepted, I agree to abide by the Bylaws and Code of Professional Ethics of the Association of Certified Fraud Examiners. Membership is a privilege and not a right. Qualifications are established by the Board of Regents, whose decisions are final. I consent to the storage of my personal data in the ACFE’s offices in the United States, in its regional offices and by its local chapters.

Signature Date

VI. SERVICES ❑ Subscribe me to the free FraudInfo e-newsletter filled with fraud news, tips and resources. ❑ Subscribe me to receive emails about ACFE products and training events. ❑ Subscribe me to the CFE Exam Coach e-newsletter.

I was referred by:

❑ ACFE Member: or Local Chapter:❑ Other (please specify):

VII. PAYMENT (Payment must accompany application.)

Enroll me in Automatic Dues Renewal and discount my membership 10% (selection required): ❑ Option 1: Enroll in Automatic Dues (card billed automatically each year) ❑ Option 2: Do not enroll in Automatic Dues (charge my card for this application only)

❑ Charge my (Check one. Card charged in U.S. $):

Card Number

Card Expires (month/year) V-Code (on back/front of AMEX)

Cardholder Name (as shown on card, please print)

Billing Address

City State


Signature

❑ Check or Money Order enclosed. Make checks payable to: Association of Certified Fraud Examiners. Check or Money Order number: ________________________________________________

VIII. JOB AND INDUSTRY

IX. SUBMIT COMPLETED FORM TOATTN: Membership Admissions • ACFE Global Headquarters • The Gregor Building716 West Ave • Austin, TX 78701-2727 USA • Fax: +1 (512) 478-9297 • [email protected]

X. LOCAL CHAPTERSMembers of the Association of Certified Fraud Examiners are strongly encouraged to take advantage of the many networking and training opportunities available to them by participating in their local ACFE chapters (cur-rently there are more than 150 worldwide). Local chapter membership is not a requirement for ACFE members; however, members of local chapters are required to be members of the ACFE. To find your local chapter, see ACFE.com/Chapters.

Job Function (please select one) ❑ Fraud Examiner ❑ Fraud Investigator ❑ Private Investigator ❑ Special Agent ❑ Internal Auditor ❑ External Auditor ❑ Forensic Accountant ❑ CPA, CA or equivalent ❑ Management Accountant ❑ Controller ❑ Other Accounting/Finance ❑ Governance, Risk and Compliance ❑ Corporate Management ❑ Loss Prevention ❑ IT Professional ❑ Security Professional ❑ Attorney/Legal Professional ❑ Educator ❑ Retired ❑ Other:

Industry (please select one) ❑ Education ❑ Financial Institutions ❑ Government ❑ Healthcare ❑ Insurance ❑ Law Enforcement ❑ Law/Legal Services ❑ Management Consultants ❑ Manufacturing ❑ Public/Chartered Accounting ❑ Real Estate ❑ Services ❑ Non-Profit ❑ Other:

Interests (select all that apply) ❑ Money Laundering (or AML) ❑ Fraud Examination / Investigation ❑ Loss Prevention ❑ Legal Elements of Fraud ❑ Insurance Fraud ❑ Computer or Technology-based Crime ❑ Issues Related to Sarbanes-Oxley ❑ Risk Management ❑ Healthcare Fraud ❑ Ethics ❑ Mortgage Fraud ❑ Fraud Auditing and Forensic Accounting ❑ Non-Profit Fraud ❑ Corporate Security ❑ Practice Management/Building your Fraud

Examination Practice ❑ International Investigations and Global Issues ❑ Identity Theft ❑ Financial Institution Fraud ❑ Interview Skills/Techniques ❑ Tax Fraud ❑ Fraud Prevention ❑ Digital Forensics/Electronic Evidence ❑ Internal Controls ❑ Construction Fraud ❑ Governance, Risk and Compliance ❑ Contract and Procurement Fraud ❑ Government/Law Enforcement ❑ Fraud Hotlines ❑ Other:

ASSOCIATE MEMBER APPLICATION

FOR OFFICE USE ONLY

Join Today! ACFE.com (800) 245-3321 / +1 (512) 478-9000 +1 (512) 478-9297 Updated 2/15 • RG2Q1N

Ta k e y o u r t r a i n i n g t o t h eRefine your skills as a presenter and communicator

LEARN MORE VISIT ACFE.com CALL (800) 245-3321 or +1 (512) 478-9000 | 3

I bet we would agree that it’s never been more difficult to hold people’s attention than it is now. Text messages, email, voice mail, social media — they all compete for listeners’ attention.

It’s been my experience that experts in fields with com-plex issues such as finance, law, health care and fraud inves-tigation say they’re frustrated when the people they’re trying to inform and influence don’t listen, don’t “get it,” or resist the need to take action on their expert advice and opinions.

Many fraud examiners believe the completeness and accu-

racy of their fraud examination findings are the keys to their influence. Unfortunately, a blind spot exists for many fraud examiners: being interesting and influential is the experience of the listener. No matter how complete your fraud inves-tigation findings are, if they aren’t communicated in a way that’s interesting and influential to the listener, your findings are not interesting or influential.

Interesting and Influential Fraud Examination Reports

What constitutes an interesting and influential fraud report? Let’s assume your technical findings are accurate and complete. When you present your findings to your

By Paul Homoly, CSP


listeners, the next step is to support your findings with a process called The Leader’s Pyramid.

The Leader’s Pyramid is the process of making content-intensive presentations both interesting and in-fluential. Build interest and influence from the base of the pyramid and work your way up.

Begin by establishing a connection. Connection is about relationship. If you want people to follow you, they need to know who they’re following. Give your lis-teners a personal experience. You can do this by sustain-ing one-on-one eye contact (talk to one person at a time; don’t scan the audience while you speak). Disclose a bit of your role as a spouse or parent. Tell a story from your childhood. Make disclosures brief (a minute or less) and link them metaphorically to your topic. You’ll be amazed at how influential a short interval of disclosure is.

Next is movement. Movement is about confidence. When you stand to deliver your fraud investigation find-ings, keep movement to a minimum. Don’t pace back and forth. Pacing reveals a lack of confidence and nerves. Plus, it interferes with your train of thought. Instead, use simple body rotations with one- to two-step movements, at most. Movement will do more to hurt you than help you — the less movement, the better.

Finally, there’s dynamics. Dynamics is about energy. Dynamics is the sound of your voice — tone, volume, pitch and rhythm. Dynamics is the best speaking tool you have to earn and hold listeners’ attention. Use voice

Introduction to Chapter 2: If You’re Smart Enough to Be an Expert . . . You’re Smart Enough to Be Interesting

“For most people, the opposite of talking is not listening; it’s waiting.”

—Fran Lebowitz, Author

I usually don’t watch reality television shows. If I happen to catch a bit of one while channel surfing (frenzied contestants racing across the wilderness), I often wonder, Don’t these people have jobs?

Then I accidentally caught the 2008 finale of American Idol. I was flipping through the channels when David Cook, that year’s winner, grabbed the microphone, surged into his fare-well anthem, and in a heartbeat, made it impossible for me to change the channel. I flopped down on the couch, turned my surround-sound volume way up, and marveled at it all. As he crescendoed into his final climactic verse, a blizzard of confetti showered down. The television audience rose to their feet, cheering. If it weren’t for my cat sitting on my lap, I’d have been on my feet cheering as well.

What was it about twenty-five-year-old David Cook that earned him such a roaring standing ovation? How is it that a singing bartender can grip the attention of millions when many highly educated experts are unable to keep people awake or off their Blackberries? How is it that amateur sing-ers can hold people’s interest while doctors, lawyers, and financial advisors often lose them seconds after they begin talking?

I came away from that evening of watching American Idol with sharper clarity about our work as experts. I felt a re-newed passion and commitment for (a) convincing experts of how crucial it is to their success to be more interesting and (b) showing experts specific ways to become more inter-esting to increase their effectiveness, influence, and income.

It’s time for us experts to learn what entertainers know from day one: it pays to be interesting. If we’re smart enough to be experts, we’re smart enough to be interesting.

EXCERPT FROM

JUST BECAUSE YOU’RE AN EXPERT...DOESN’T MAKE YOU INTERESTING

Connection

Movement

Dynamics

Content

LEARN MORE VISIT ACFE.com CALL (800) 245-3321 or +1 (512) 478-9000 | 5

dynamics immediately before and during critical content points of your presentation to distinguish the informa-tion in the minds of your listeners. Pique listener inter-est immediately before you make key points. This way they’re listening when you’re at your best.

Using personal connection, appropriate movement, and a variety of voice dynamics to earn listener interest and exert your influence won’t interfere with your credi-bility. No one has ever lost credibility by being interesting.

You can hear Paul talk about these skills and more in his up-

coming seminar, Presentation Skills for Fraud Examiners,

July 15 in Nashville, Tennessee, or November 4 in Washing-

ton, D.C. (pg. 44).

Dr. Paul Homoly, CSP, is President of Homoly Communications

Institute. He is a recognized expert in communication skills

and has been coaching professionals worldwide since 1978.

An assistant U.S. attorney once told Peter Donnelly, CFE, “All fraud starts

with a lie; somebody told a lie to get what they wanted illegally. Find the

lie and who benefited from it.” This is the advice Donnelly has followed

as a deputy constable in Tarrant County, Texas. Donnelly has worked

more than 1,000 non-real estate judgment writs and has collected more

than $800,000 for plaintiffs in two and a half years.

How did you become passionate about fighting fraud?

I became passionate about fighting fraud when I transferred to Texas as

a postal inspector; I had worked mainly street and internal crimes prior

to that. In Fort Worth, I was initially assigned to a credit card fraud team

and later served on the Southwest Financial Crimes Task Force. I went

back to external street crimes, but I found mail thieves had gotten more

sophisticated in what they stole and how they used the information.

This meant that there were more crimes involving banks, credit unions

and other financial institutions. A simple check forgery, for example, rep-

resents identity theft, because of the forgery and ID used: bank fraud,

wire fraud and bank larceny. Around that time a fellow postal inspector

and former ACFE Regent, Marty Biegelman, CFE, suggested I become a

Certified Fraud Examiner (CFE).

What steps led you to your current position?

When I “rode the circuit” as a postal inspector in East Texas, I worked a

territory the size of the state of Indiana. I worked not only postal-related

offenses, but I also pitched in and helped sheriffs, police officers and oth-

er federal agents with their cases. While doing this I developed a healthy

respect for Texas Peace Officers,

who are basically underpaid, over-

worked and have impressive per-

sonal integrity. After I retired from

federal law enforcement, I decided

on a post-retirement career (kind of

backwards compared to the way

most careers progress). I took the

Texas Peace Officer test, passed

it, and the state of Texas gave me

credit for all my years of service

and training. I am now a Master Texas Peace Officer.

What do you wish someone would have told you about your

career when you were just starting out?

How to write a decent report!

What advice do you have for those looking to become a CFE?

Explore all opportunities, like government Inspector General agencies, and

commercial and industrial Special Investigation Units. Learn as much as

you can about the areas you’d like to investigate. Above all, be ethical.

What activities or hobbies do you like to do outside of work?

I teach child protection courses for my church, sing in the choir and I am

a member of the Knights of Columbus. I enjoy quality time with my two

dogs, a shot of good bourbon with a good cigar. I also play the piano

(badly, I might add) and enjoy shooting sports.

Sage Advice Set CFE on Path to Uncovering Fraud

Peter Donnelly, CFE Deputy Constable Tarrant County, Texas

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

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 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.”

ACFE MembershipToday, 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.

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

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

REGISTER NOW VISIT ACFE.com/Training 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 55% 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.

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

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. 18) course in advance.

Benefits of Attending• Structured Learning Environment —

Learn how to prepare for the CFE Exam

• Fast Track — Participate in an in-tense, 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 in-

structor-led, classroom environment

• 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 out-line the topics covered in the exam and aid in preparation

• Essential knowledge from experi-enced instructors to help you pass the CFE Exam

• 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 found in

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

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-MembersInternational 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

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

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.

LEARN MORE VISIT ACFE.com/CFEPrep CALL (800) 245-3321 or +1 (512) 478-9000 | 11

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 in-vestment. It crystal-lizes the major con-cepts of the immense amount of data that candidates need to absorb, and helps the material 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 (Toolkit Exclusive) — Familiarize yourself with the terminology 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 (Toolkit Exclusive) — 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/Calendar CALL (800) 245-3321 or +1 (512) 478-9000

2015 Calendar of Events

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

Using Data Analytics to Detect Fraud April 9-10 Melbourne, Australia 16 USD 875 USD 1040 26

Principles of Fraud Examination April 13-16 Austin, TX 28 $1195 $1395 18

Conducting Internal Investigations April 16-17 San Diego, CA 16 $695 $845 20

Controlling the Risk of Asset Misappropriation April 20-21 Chicago, IL 16 $695 $845 37

Financial Statement Fraud April 27-28 Toronto, ON 16 USD 900 USD 1070 40

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

Fraud Risk Management April 30-May 1 Edmonton, AB 16 USD 835 USD 995 29

Professional Interviewing Skills May 4-5 New York, NY

16 $695 $845 25

Using Data Analytics to Detect Fraud May 6-7 16 $695 $845 26

Professional Interviewing Skills May 7-8 Kuala Lumpur, Malaysia 16 USD 700 USD 850 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 44

Interviewing Techniques for Auditors July 16-17 16 $695 $845 23

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 33

Legal Elements of Fraud Examination July 29Philadelphia, PA

8 $295 $395 24

Financial Institution Fraud July 30-31 16 $695 $845 39

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

8 $295 $395 38

Bribery and Corruption August 4-5 16 $695 $845 34

Using Data Analytics to Detect Fraud August 6-7 Hong Kong 16 USD 795 USD 945 26

Conducting Internal Investigations August 10-11 Cleveland, OH 16 $695 $845 20

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

Professional Interviewing Skills August 24-25 Las Vegas, NV

16 $695 $845 25

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

2015 ACFE Canadian Fraud Conference August 30-September 2 Ottawa, ON 4-23 CAD 1350 CAD 1500 16

Advanced Fraud Examination Techniques September 14-16 Austin, TX 24 $995 $1195 31

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 19

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

Fraud-Related Compliance October 14Dallas, TX

8 $295 $395 28

Using Data Analytics to Detect Fraud October 15-16 16 $695 $845 26

Contract and Procurement Fraud October 15-16 Paris, France 16 USD 954 USD 1134 35

Controlling the Risk of Asset Misappropriation October 19-20 Seattle, WA 16 $695 $845 37

Money Laundering Schemes October 26-27 Boston, MA 16 $695 $845 43

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 44

NEW! Protecting Against Data Breaches and Cyberfraud November 5-6 16 $695 $845 45

2015 ACFE Asia-Pacific Fraud Conference November 4-6 Singapore 4-20 USD 1250 USD 1375 17

Auditing for Internal Fraud November 9-10 San Juan, PR 16 $695 $845 19

Using Data Analytics to Detect Fraud November 9-10 Montreal, QC 16 USD 915 USD 1090 26

Uncovering Fraud with Financial and Ratio Analysis December 10-11 Tampa, FL 16 $695 $845 33

Principles of Fraud Examination December 14-17 Austin, TX 28 $1195 $1395 18

Detecting Fraud Through Vendor Audits December 2015Las Vegas, NV

8 $295 $395 27

Tracing and Recovering Fraud Losses December 2015 16 $795 $945 46

REGISTER NOW VISIT ACFE.com/Calendar 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 cities 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.

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

Advanced Fraud Examination Techniques September 14-16 Austin, TX 24 $995 $1195 31

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

Principles of Fraud Examination April 13-16 Austin, TX 28 $1195 $1395 18

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 43

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 37

Conducting Internal Investigations August 10-11 Cleveland, OH 16 $695 $845 20

Fraud-Related Compliance October 14Dallas, TX

8 $295 $395 28

Using Data Analytics to Detect Fraud October 15-16 16 $695 $845 26

Fraud Risk Management April 30-May 1 Edmonton, AB 16 USD 835 USD 995 29

Using Data Analytics to Detect Fraud August 6-7 Hong Kong 16 USD 795 USD 945 26

Professional Interviewing Skills May 7-8 Kuala Lumpur, Malaysia 16 $795 $945 25

Professional Interviewing Skills August 24-25Las Vegas, NV

16 $695 $845 25

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

Detecting Fraud Through Vendor Audits December 2015Las Vegas, NV

8 $295 $395 27

Tracing and Recovering Fraud Losses December 2015 16 $695 $845 46

Auditing for Internal Fraud September 24-25 Los Angeles, CA 16 $695 $845 19

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

Using Data Analytics to Detect Fraud April 9-10 Melbourne, Australia 16 USD 875 USD 1040 26

Using Data Analytics to Detect Fraud November 9-10 Montreal, QC 16 USD 915 USD 1090 26

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

8 $295 $395 44

Interviewing Techniques for Auditors July 16-17 16 $695 $845 23

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

8 $295 $395 38

Bribery and Corruption August 4-5 16 $695 $845 34

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

Professional Interviewing Skills May 4-5New York

16 $695 $845 25

Using Data Analytics to Detect Fraud May 6-7 16 $695 $845 26

2015 ACFE Canadian Fraud Conference August 30-September 2 Ottawa, ON 4-23 CAD 1350 CAD 1500 16

Contract and Procurement Fraud October 15-16 Paris, France 16 $954 $1134 35

Legal Elements of Fraud Examination July 29 Philadelphia, PA

8 $295 $395 24

Financial Institution Fraud July 30-31 16 $695 $845 39

Conducting Internal Investigations April 16-17 San Diego, CA 16 $695 $845 20

Uncovering Fraud with Financial and Ratio Analysis July 23-24 San Francisco, CA 16 $695 $845 33

Auditing for Internal Fraud November 9-10 San Juan, PR 16 $695 $845 19

Controlling the Risk of Asset Misappropriation October 19-20 Seattle, WA 16 $695 $845 37

2015 ACFE Asia-Pacific Fraud Conference November 4-6 Singapore 4-20 USD 1250 USD 1375 17

Uncovering Fraud with Financial and Ratio Analysis December 10-11 Tampa, FL 16 $695 $845 33

Financial Statement Fraud April 27-28 Toronto, ON 16 USD 900 USD 1070 40

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 44

NEW! Protecting Against Data Breaches and Cyberfraud November 5-6 16 $695 $845 45

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

*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/Calendar for the most up-to-date Calendar of Events.

3 WAYS TO SAVE!

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.

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

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

Sheraton Inner Harbor HotelHotel Phone: (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

†Payment must be received by Advanced Registration Dead-line to obtain savings.

REGISTER BY MAY 1AND SAVE $100!†

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 products 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.Make the ACFE Global Fraud Conference a

team event and save even more. Groups of

three or more from the same organization

will receive additional savings on confer-

ence packages.

For more information or to register, visit

FraudConference.com or contact an ACFE

Member Services Representative at (800)

245-3321 / +1 (512) 478-9000.

Visit FraudConference.com to register today!

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

Keynote Speakers

Leslie R. Caldwell

Assistant Attorney General

Criminal Division,

U.S. Department of Justice

Brian Krebs

Investigative Journalist,

Krebs On Security

Conference Fees

Most Popular Event Packages

Advanced Registration(Through May 1)

Standard Registration(After May 1)

Government Pricing

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

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

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

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

MAIN CONFERENCE ONLY(June 15-17, 2015)

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 conversations and networking with new con-nections. I enjoyed the entire conference and look forward to next year’s in Baltimore!”

— Jen Silvestrov, CFE Senior Investigator, TD Bank Group

Lesley Stahl

Co-Editor, “60 Minutes”

James T. Reese, Ph.D.

Author, Former FBI Criminal

Profiler

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

Group Registration — Bring a team of three or more from your organization and

save an additional CAD 25 on Full and Main Conference packages. For details or to

register, contact Member Services at [email protected] or call

+1 (800) 245-3321. Visit ACFE.com/Canadian for more information.

Conference FeesFull Conference Package Early Registration†

(by July 30)Standard Registration(after July 30)

Government Rate

Package Includes: Pre-Conference and Main Conference

Members ................. CAD 1250Non-Members ......... CAD 1400

Members ......................... CAD 1350Non-Members ................. CAD 1500

Members ..................CAD 1200Non-Members ..........CAD 1350

Individual Event Packages Early Registration†

(by July 30)Standard Registration(after July 30)

Government Rate

Option 1: Pre-Conference Only

N/A Members ........................... CAD 400Non-Members ................... CAD 500

N/A

Option 2: Main Conference Only

Members ................. CAD 1150Non-Members ......... CAD 1300

Members ......................... CAD 1250Non-Members ................. CAD 1400

Members ..................CAD 1100Non-Members ..........CAD 1250

Registration fees include 13% HST. Registration fees paid for by credit cards will be charged the U.S. dollar equivalent of the total fee. Differences may occur due to bank currency translation.

Venue InformationShaw Centre Venue Phone: +1 (613) 563-1984 Hotel InformationNovotel Ottawa Hotel Phone: +1 (613) 230-3033Room Rate: CAD 159 single/doubleHotel Cut-Off Date: TBD

CPE Credit4-23


PrerequisitesNone

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

2015 ACFE Canadian Fraud ConferenceAugust 30-September 2, 2015 | Ottawa, ON

Discover answers to the challenges and critical issues faced by anti-

fraud professionals during the 2015 ACFE Canadian Fraud Conference.

With a stronger focus on elements of fraud, regulations and laws specific

to Canada, and deeper insights to trends and prevention tools to fight

fraud on a global scale, this year’s conference will prove invaluable to

your career.

Register early to guarantee your spot — plus save CAD 100 on your Full

or Main Conference registration. Don’t miss this exciting opportunity to

connect with and learn from the region’s top anti-fraud professionals.

To learn more or register online, visit ACFE.com/Canadian.

REGISTER BY JULY 30 AND SAVE CAD 100!†

Visit ACFE.com/Canadian

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

Conference FeesFull Conference Package Early Registration†

(by October 2)Standard Registration(after October 2)

Package Includes: Pre-Conference and Main Conference

Members .......... USD 1100Non-Members .. USD 1225


Individual Event Packages Early Registration†

(by October 2)Standard Registration(after October 2)

Option 1: Pre-Conference Only

N/A Members .......... USD 295Non-Members .. USD 395

Option 2: Main Conference Only



Registration fees include 13% HST. Registration fees paid for by credit cards will be charged the U.S. dollar equivalent of the total fee. Differenc-es may occur due to bank currency translation.

Hotel InformationMarina Bay SandsHotel Phone: +65 6688 8888Room Rate*: SGD 320 single/double Hotel Cut-Off Date: October 2, 2015

CPE Credit4-20


PrerequisitesNone

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

2015 ACFE Asia-Pacific Fraud ConferenceNovember 4-6, 2015 | Singapore

What challenges do companies in the Asia-Pacific region face in the fight

against fraud? How is fraud detected and prevented by key executives

from these companies? What are some of the tried and tested strategies

used by leading practitioners?

Join fellow anti-fraud professionals from the Asia-Pacific region in Singa-

pore, November 4-6, 2015, and:

• Learn the latest trends in fraud prevention, detection and deterrence during interactive sessions, educational workshops and an informative panel discus-sion.

• Meet with high-level and distinguished speakers from leading companies in the Asia-Pacific region.

• Gain insights into best practices from experienced practitioners and learn about cutting-edge fraud detection tools and techniques.

• Network and forge strong alliances with new and existing contacts who share similar challenges and goals.

REGISTER BY OCTOBER 2 AND SAVE USD 150!†

Visit ACFE.com/AsiaPacGroup Registration — Bring a team of three or more from your organization and

save an additional USD 25 on Full and Main Conference packages. For details or to

register, contact Member Services at [email protected] or call +1 (512)

478-9800. Register today at ACFE.com/AsiaPac!

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 organizers, 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/double

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/POFE CALL (800) 245-3321 or +1 (512) 478-9000

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

ScheduleLos 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: +1 (787) 721-1000Room Rate*: $149 singleHotel 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 misappropriation

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

• Identify the obstacles auditors often 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.


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


Visit ACFE.com/CII


CPE Credit16

Field of StudySpecialized Knowledge and Applications

Course LevelBasic

PrerequisitesNone

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.

ScheduleSan Diego, CA | April 16-17, 2015Embassy Suites San Diego Bay – Downtown Hotel Phone: (800) EMBASSY

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


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



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

ScheduleVisit ACFE.com/FP for updated dates and information.


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


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 organizations an estimated 5 percent of

their annual revenues, organizations lacking proactive fraud prevention

measures 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.



CFEs Elect Two New Regents The ACFE is proud to announce that Tiffany R. Couch, CFE, CPA, CFF,

and David C. Rule, CFE, EnCE, CISM, have been elected to the 2015-

2016 ACFE Board of Regents. Fellow CFEs elected them from a list of

six candidates selected by the Board’s nomination committee.

Tiffany Couch, CFE, CPA, CFF, is founder

and principal of Acuity Forensics, a

boutique forensic accounting firm with

national presence, based near Portland,

Oregon. She has more than 17 years

of experience in accounting, with the

last 10 years focused solely on forensic

accounting-related engagements. She has

conducted dozens of financial investi-

gations, managed high-profile litigation

cases and has testified in state and federal jurisdictions. She has

worked with local, state and federal officials to support their work in

several significant embezzlement cases.

Couch holds a Bachelor of Science degree in accounting, cum laude,

from Central Washington University. She’s an ACFE faculty member

and a nationally recognized speaker and media resource on fraud and

forensic accounting. Couch is the recipient of the ACFE’s 2014 James

R. Baker Speaker of the Year award.

David C. Rule, CFE, EnCE, CISM, has

more than 30 years of professional

experience in investigations and project

management, and has lived and worked in

Asia for more than 23 years.

He began his career with the British

Royal Navy. After leaving the service, he

founded PGI Consultants, a successful

risk management company, which Deloitte

& Touche Forensic Services Ltd. Hong Kong subsequently acquired in

2006.

Rule then became director of analytics and forensic technology ser-

vices for Deloitte & Touche, overseeing computer forensics, e-discov-

ery and investigation services before becoming senior manager for

Deloitte Financial Advisory Services LLP in Boston, Massachusetts.

In 2008, Rule began David R & Associates and also formed the Xione Group

to address corporate security concerns across the Asia-Pacific region.

Rule is the president of the ACFE Singapore Chapter, a member of

numerous professional bodies and has delivered lectures on the

subject of information security in Asia and in the U.S.

Stop Fraudsters From Getting Away Clean

Fraudsters and other criminals employ mon-ey laundering to make their ill-gotten gains look like legitimate income. Learn how you and your organization can fight this global threat with training from the ACFE.

Investigating Money Laundering

Explore the money laundering process in this online self-study course. You will discover meth-ods used to launder funds, learn

about laws and regulations used to combat money laundering as well as techniques used to investigate it.

$119 Members / $159 Non-Members

Money Laundering Schemes

Learn the tools and techniques you need to conduct a successful money laundering investigation with this 2-day, instructor-led seminar. Learn more about both

traditional and emerging methods of laundering assets, and the impact of new payment technologies.

See page 43.

Money Laundering Prevention

This book shows auditors, investi-gators and compliance personnel how to deter, detect and resolve financial fraud cases internally. It expertly provides an understand-

ing of the mechanisms, tools to detect issues and action lists to recover hidden funds.


SEMINAR

BOOK

SELF-STUDY COURSE

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

ScheduleNashville, TN | July 16-17 2015Radisson Nashville Airport Hotel Phone: (800) 333-3333 or +1 (615) 889-9090Room Rate*: $139 single/double Hotel 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 Presentation Skills for Fraud Examiners (Nashville, pg. 44) and SAVE $100!


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. 39) and SAVE $100!

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

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


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. Visit ACFE.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 Hotel Cut-Off Date: July 24, 2015 Early Registration Deadline†: July 24, 2015

International Locations: Kuala Lumpur, Malaysia | May 7-8, 2015 InterContinental Kuala Lumpur Hotel Phone: +60 3 2161 1111Early Registration Deadline†: April 7, 2015

*Reservations subject to availability. **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. 26) or Investigating on the Internet (pg. 42) and SAVE $200!

ScheduleNew 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

Montreal, QC | November 9-10, 2015Omni Mont-Royal Hotel Phone: (800) THE-OMNI or +1 (514) 284-1110Room Rate: CAD 185 single Hotel Cut-Off Date: October 7, 2015Early Registration Deadline†: October 9, 2015

International Locations:Melbourne, Australia | April 9-10, 2015The Langham Melbourne Hotel Phone: 61 (3) 8696 8888

Hong Kong | August 6-7, 2015 The Mira Hong KongHotel Phone: +852 2368 1111Room Rate*: HKD 1780 singleHotel Cut-Off Date: June 22, 2015Early Registration Deadline†: July 6, 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


managers





“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. 25) or Fraud-Related Compliance (Dallas, pg. 28) and SAVE!

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

Register for this course and Tracing and Recovering Fraud Losses (pg. 46) and SAVE $100!

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

ScheduleLas Vegas, NV | December 2015Visit ACFE.com/VA for updated dates and information.

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 procure-ment 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.

Register for this course and Using Data Analytics to Detect Fraud (Dallas, pg. 26) and SAVE $100!

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, auditing,

collecting and reporting requirements on regulated entities. And often,

regulated entities must coordinate such efforts into a variety of fraud

prevention plans. Moreover, when anti-fraud regulations change, fraud

examiners must be ready to implement any new requirements to ensure

their companies remain in compliance. This 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.

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

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

ScheduleEdmonton, 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

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


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

ScheduleVisit ACFE.com/ICI for updated dates and information.

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.

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

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

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.

“The best CPE course that I have taken in my professional career.”

— Marlin Evenson

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.


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 appropriate 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

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

ScheduleVisit ACFE.com/AITW for updated dates and information.

*Course leader subject to change.


CPE Credit27



PrerequisitesSee ACFE.com/AITW for suggested prerequisites.

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

Course leader Don Rabon, CFE, was the 2011 winner of the ACFE’s James R. Baker Speaker of the Year award.

Don Rabon, CFE

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

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.

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

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-corruption 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









• 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.

ScheduleNew 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

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


CPE Credit16


Course LevelOverview

PrerequisitesNone

Register for this course and Effective Report Writing for Fraud Examiners (New York, pg. 38) and SAVE $100!


Visit ACFE.com/CPF

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.

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









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


International Locations: Paris, France | October 15-16, 2015Hotel Concorde Montparnasse – Place de Catalogne Hotel Phone: +33 (0)1 56 54 84 00Room Rate*: EUR 190 singleHotel Cut-Off Date: August 28, 2015Early Registration Deadline†: September 15, 2015

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

Featured Items: Investigating Online

The information you need to crack your next case could be online – are you? Using the Internet and other online tools is quickly becoming a critical skill for anti- fraud professionals.

Investigating on the Internet

Learn how to locate evidence online using search engines, commercial databases and social networking sites. This seminar also covers methods

for researching international corporate records and various techniques for optimizing online searches.

See page 42.

Investigating by Computer, Second Edition

This self-study course will equip you with more effective tools for using your computer, the Internet, data analysis and

public records to aid in your fraud examinations. The course includes practical exercises for hands-on learning, as well as an exhaustive list of useful websites that can provide support for your investi-gations.


Manual to Online Public Records, Third Edition

Improve your ability to find useful information in public records with this book. Learn insider secrets for finding

detailed information on people and businesses, and discover how to locate hard-to-find public infor-mation and techniques for more effective searches.


Grow the Anti-Fraud Presence in Your Agency: The ACFE Law Enforcement and Government Partnership

The ACFE Law Enforcement and Government Partnership (LEGP)

is constantly growing, and we are proud to welcome our first three

new members for 2015. Here are just a few words that each of our

new members had to say about joining the partnership and officially

recognizing the Certified Fraud Examiner credential:

Joining the LEGP not only provides your staff with discounts on

training and events, it also gives you access to discounted pricing

on the CFE Prep package (CFE Exam Prep Course and CFE Exam).

Having your agency’s staff obtain the CFE credential will make your

team stronger in the fight against fraud and will also provide your

community with a more educated and trained workforce to confi-

dently take on investigations and fraud detection.

Visit ACFE.com/LEGP to view our new website for partnership

benefits and a newly-released informational video. There are no

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

receive updates on the latest agencies to enroll in the LEGP and

connect with nearly 1,000 LinkedIn members in the public sector

who are dedicated to fraud prevention and detection, join the ACFE

Law Enforcement and Government Partnership group on LinkedIn.

For more information on how to participate, please contact Sarah

Ellis, CFE, at [email protected].

“We are proud to be counted among other federal, state and local organizations that have a common bond of detecting, deterring and prose-cuting fraudulent activities.”

-Utah Office of Inspector General

“Our division recognizes the benefits the CFE designation has because of the very positive experience with past and current employees with the designation.”

-Arizona Corporation Commission, Securities Division

“We endorse the CFE designation and recognize it for hiring and promotional purposes when appropriate. We will support those who are inter-ested in achieving this valuable designation.”

-Pokagon Band Gaming Commission

SELF-STUDY COURSE

BOOK

SEMINAR

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


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

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. 34) and SAVE $100!

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

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

Register for this course and Legal Elements of Fraud Examination (pg. 24) and SAVE $100!


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 cyberfrauds 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

ScheduleToronto, 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. **Fees include 13% HST. †Payment must be received by Early Registration Deadline to obtain savings.

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.

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

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


CPE Credit16



PrerequisitesNone

ScheduleVisit ACFE.com/HCF for updated dates and information.

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 (pg. 25) and SAVE $200!

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


“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




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





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/IOI CALL (800) 245-3321 or +1 (512) 478-9000

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

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.

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 mandatory

skill for successful fraud examiners. Poorly designed or delivered presenta-

tions can diminish the significance of your content and lose your listeners’

interest, but more importantly, it can impact your contribution to your organi-

zation, 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. 23) or Protecting Against Data Breaches and Cyber Fraud (pg. 45) and SAVE $100!

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

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

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 CyberfraudLosing 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 cyberfraud, 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.

Register for this course and Presentation Skills for Fraud Examiners (Washington, D.C., pg. 44) and SAVE $100!

NEW COURSE!

ScheduleLas Vegas, NV | December 2015Visit ACFE.com/TRFL for updated seminar dates and information. †Payment must be received by Early Registration Deadline to obtain savings.


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 internationally

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.

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

Register for this course and Detecting Fraud Through Vendor Audits (pg. 27) and SAVE $100!

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

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:Using Tax Returns in Examinations

In this webinar, you will examine tax returns to find leads that enable you to further your investigative goals.

This course is designed for non-accountants, particularly certified law enforcement agents, to show how tax

returns can be used to determine likely suspects; create and test fraud hypotheses; find known associates,

shell companies and co-conspirators; and identify likely subpoena targets.

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:Use Your Strengths to Create a Rewarding and Satisfying Career

You deserve to be happy. You deserve to love to get up and go to work — every day! Best-selling author Tom

Rath has used the extensive, global research of the Gallup organization to identify simple techniques you can

instantly adopt that will move your career toward the things at which you are destined to be great and those

that will make you happiest.

You Will Learn:• How to identify what you do best and find opportunities to support your strengths

• Simple ways to build an action plan that will take you out of the rut and into your future

• Strategies to use your strengths to gain the respect of your employees and colleagues

*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 ACFE.com/Webinars.

CPE CREDIT: 2MARCH 26, 20152:00 P.M. EST

APRIL 1, 20158:00 P.M. EST

Register online for an upcoming webinar or view archived webinars at

ACFE.COM/WEBINARS

Learn more or register for a free career webinar at

ACFE.COM/CAREERWEBINAR

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.

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

CERTIFIED FRAUDEXAMINER

LEARN MORE VISIT ACFE.com/Faculty CALL (800) 245-3321 or +1 (512) 478-9000 | 49

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, CFF 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 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 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.

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

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

BOOKS AND MANUALS

BOOKS AND MANUALS

Bank Fraud: Using Technology to Combat LossesSee page 57

Corporate Fraud Handbook: Preven-tion and Detection, Fourth EditionSee page 56

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/SelfStudy CALL (800) 245-3321 or +1 (512) 478-9000

Self-S

tudy C

PE

NEW!

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

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

CPE Credit: 4

CPE Credit: 4

Fraud PreventionCourse Level: Basic | Prerequisite: None

If most employees will steal under the right circumstanc-

es, then how can theft and fraud be prevented? This

course will answer these questions, and will provide an

explanation of what can be done to reduce an organiza-

tion’s losses due to fraud.


• Recognize why employees commit fraud

• Compose and effectively communicate a fraud pre-vention policy

• Devise a plan to sell fraud prevention to management

• Create a perception of detection


CPE Credit: 2

Working with Whistleblowers: Developing Your Program and Managing ClaimsCourse Level: Overview | Prerequisite: None

This course examines the multiple roles you might play in whis-tleblower cases related to fraud. In this course you will discover the roles a fraud examiner plays in whistleblowing, best practices for developing or improving whistleblower programs, important fraud-re-lated whistleblower protections, steps for auditing whistleblower programs and much more.


• Evaluate the elements necessary for an effective whis-tleblower program

• Recognize the legal protections that might apply during a fraud examination

• Assess the precautions necessary for organizations to miti-gate and avoid retaliation claims

• Evaluate the best strategy for developing useful information from whistleblowers

• Identify the options and risks that a potential whistleblower should consider


Corporate Governance for Fraud Prevention Course 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 corpo-rate governance system. It addresses the controversy of CEO duality, the recommended committees any organization should have on its board of directors and how to set the appropriate tone at the top. The course also discusses cor-porate 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 responsible for the corporate governance structure

• Recognize why effective corporate governance is nec-essary for an organization and for the economy

• Determine best practices that can be implemented within an organization to improve corporate governance


CPE Credit: 3

Fraud Risk Assessment Course 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.


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

Self-S

tudy C

PE

Data Analysis Techniques for Fraud ExaminersSee page 55

CPE Credit: 20Course Level: OverviewPrerequisite: NoneField of Study: Specialized knowledge and applications


Also of Interest

This was, without a doubt, the best self-study course that I have completed for CPE.”

Charles A. Mella, CFEExecutive Vice PresidentFrost Bank

Making Crime Pay: How to Locate Hidden Assets Every anti-fraud professional needs the tools to pursue an investi-

gation that involves a search for concealed assets. This self-study

course will give you insight on how to locate hidden assets and

how to identify and trace hidden payments and sources of income.

Hear from fraudsters about how to hide assets and from anti-fraud

experts on how to find them. This course is recommended for fraud

examiners, internal and external auditors, attorneys, prosecutors,

investigators and bankruptcy professionals.


• Apply direct and indirect methods to locate hidden assets

• Determine appropriate sources of information for tracing assets

• Recognize common hiding places used to conceal assets

• Evaluate money laundering techniques and offshore havens

• Recognize various methods to recover ill-gotten gains and examine types of forfeiture cases

ONLINE SELF-STUDY

ORDER NOW VISIT ACFE.com/Shop | 53WORKBOOK CD DVD (NO CPE CREDIT) ONLINE DOWNLOAD

CPE Credit: 4

Auditing for Vendor FraudCourse Level: Intermediate Prerequisite: Fundamental knowledge of audit procedures

Auditing for Vendor Fraud explores what measures can be taken to minimize this risk and prevent and detect vendor fraud. This course examines why vendor audits should be conducted and discusses the importance of right-to-audit clauses in vendor contracts. Examples of vendor fraud schemes, both internal and external to an organization, are also explored. In addition, the process for conduct-ing vendor audits is outlined, including preparing for the audit, gathering data, performing audit tests and executing post-audit activities.


CPE Credit: 4

Fraud in Nonprofit Organizations Course 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 exam-iners on identifying the most effective fraud detection and prevention methods based on an organization’s particular risks.


CPE Credit: 20

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

Government entities fall victim to every conceivable kind of scheme, and everyone pays, directly or indirectly. This course focuses on strategies to prevent, detect and investigate government fraud schemes.


• Recognize the different ways government employees steal or misuse their employer’s cash and non-cash assets

• Devise measures to prevent and detect the different types of government fraud schemes

• Evaluate the stages of a government fraud examination from planning to conclusion

• Identify the elements of conspiracy schemes designed to defraud the government

• Assess why sensitive information maintained by govern-ment entities must be protected, how it can be compro-mised and the appropriate controls needed to protect such information

• Recognize the various types of frauds that target and chal-lenge the integrity of government programs including social, subsidy, grant and student financial aid programs

• Differentiate the benefits and barriers to using data analytics to prevent and detect government fraud

• Identify the appropriate data analysis tools and techniques

to use when targeting specific types of government fraud


NEW!NEW!

CPE Credit: 6

Contract and Procurement FraudCourse Level: Overview | Prerequisite: None

Most businesses could not exist without relying on outside suppliers. But a few bad vendors, contractors or purchasers can cost a compa-ny or government agency serious money – losses in the millions are frequently reported. This online self-study course takes a look at the contracting process from the perspective of fraud.



A comprehensive and broad range of relevant information is covered.”

Richard Barbash, CFE, CMAVice PresidentLeon M. Reimer & Co., P.C.

The resources, law and regulations were covered in an appropriate level of depth — but also well-struc-tured and presented so as to make them accessible.”

Damian Batt, ACA, CIADirector of Internal AuditManagement Sciences for Health



Self-S

tudy C

PE

CPE Credit: 16Course Level: IntermediatePrerequisite: Understanding of basic fraud examination techniques


Also of Interest

Conducting Internal Investigations If a serious fraud allegation were made against someone in your

organization, would you be ready to investigate and discover the

truth? Be prepared with Conducting Internal Investigations. This self-

study CPE course presents a complete guide to setting and achiev-

ing investigation goals, gathering evidence, interviewing witnesses,

preparing reports and discharging employees who commit fraud.

Learn how to avoid the legal landmines that make internal investiga-

tions so hazardous.


• Organize and plan your investigation

• Explain fraud examination methodology

• Define documentary and electronic evidence

• Recognize an employee’s legal rights in an investigation

• Conduct a successful admission-seeking interview

• Compose the investigation report

Report Writing ManualSee page 56

BOOKS AND MANUALS


ACFE Bookstore Staff Pick: Spam Nation: The Inside Story of Organized Cyber Crime 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, Dick Carozza,

CFE, editor-in-chief of Fraud Magazine, 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 journalism. I’ve worked as an editor and

writer for several newspapers and magazines. I’ve been editor-in-

chief of the ACFE’s Fraud Magazine since we developed it into a

four-color magazine in 1995.

What ACFE bookstore product would you recommend as a bene-ficial resource to CFEs?Spam Nation: The Inside Story of

Organized Cybercrime — From Global

Epidemic to Your Front Door by Brian

Krebs

Why would CFEs be interested in this product? Brian Krebs, the author of KrebsOnSecurity.com, is a noted cyber-

security expert and a former Washington Post reporter. (He’ll be a

keynoter at the upcoming 26th Annual ACFE Global Fraud Confer-

ence and will receive the ACFE’s Guardian Award.) He broke the

story that credit and debit card accounts stolen in a massive data

breach at Target had been flooding underground black markets.

Krebs also discovered breaches at Home Depot, Neiman Marcus

and others. Because of his deep contacts in the financial sector

and the shadowy cybercrime world, he’s able to provide detailed,

practical workings of some of the largest global cyber frauds.

Early detection equals prevention. (See the cover article for the

March/April 2015 issue of Fraud Magazine.)

How is the information in this product useful for CFEs in their professional roles?CFEs’ clients, employers, family members and friends look to

them to help deter fraud in their lives and organizations. The

detailed information Krebs provides — including the prevention

tips — will help us keep our personally identifiable information

intact and prevent organizational data breaches. And the book

is a great read. Krebs writes about the machinations of cyber-

crime rings and his travels to Russia to interview some of the

colorful, complex fraudsters who spew spam around the world

that enables identity theft. Edge-of-your seat writing!

SEE PAGE 57

STAFF PICK

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 analysis 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: 2NEW!

CPE Credit: 4

Data Analysis Techniques for Fraud ExaminersCourse Level: Overview | Prerequisite: None

This course will introduce you to the basics of using data analysis to uncover fraud. You will work through several interactive examples to illustrate simple analysis techniques. With these examples, you will learn how to perform a variety of tests and interpret the results to identify common red flags of fraud.



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.


Corporate Fraud Handbook: Prevention and Detection, Fourth EditionBy Dr. Joseph T. Wells, CFE, CPA | Hardcover, 448 Pages

In the Corporate Fraud Handbook, Fourth Edition, Wells explores the three main categories of

occupational fraud and abuse — asset misappropriation, corruption and fraudulent statements

— and identifies and classifies 13 separate schemes.


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!


Interviewing and Interrogation, Second EditionBy Don Rabon, CFEPaperback, 208 pages


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


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


Bank Fraud: Using Technology to Combat LossesBy Revathi SubramanianHardcover, 192 pages


The Board of Directors and Audit Committee Guide to Fiduciary ResponsibilitiesBy Sheila Moran, CFE, CPA, and Ronald Kral, CPA, CMAHardcover, 203 pages


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


The Guide to Online Due Diligence InvestigationsBy Cynthia Hetherington, CFE

Paperback, 336 Pages


Spam Nation: The Inside Story of Organized CybercrimeBy Brian Krebs | Hardcover, 252 pages

In Spam Nation, you will trace the rise, fall and alarming resurrection of the digi-

tal mafia behind two spam pharmacies, countless viruses, phishing and spyware

attacks. This book by delivers a call to act to stem the wave of cybercrime before it’s

too late. Krebs is an investigative journalist, cybercrime expert and will be a keynote

speaker at the 26th Annual ACFE Global Fraud Conference.


NEW!

NEW! NEW!

STAFF PICK


MERC

HAND

ISE 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.


Stainless Steel Travel MugThis mug offers a dis-

tinguished look, while

keeping your drink hot

at work, at home or

while you travel. The

ACFE Travel Mug also

includes a spill-resistant lid with a thumb slide closure

and non-skid bottom as well as a contoured rubber

handle. Holds up to 16 oz.


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.


Challenge CoinSince their origin in World War I,

challenge coins have been used

to unite members of organizations

sharing a common goal. Featuring

the ACFE seal and tagline, the ACFE 1.34” die-cast

Challenge Coin symbolizes our commitment to

reduce fraud worldwide.


Writing PadThin enough to throw into your briefcase and go, the ACFE Writing Pad features interior pockets for documents and business cards, and includes an 8.5” x 11” writing pad. Product Features: Paper: 8.5” x 11” writing pad Materials: Genuine Top Grain Leather


4 easy ways to order!

1 Visit the ACFE Bookstore online at ACFE.com/ShopOrder your world-class resources and new merchandise online with our secure server by visiting the Events, Training and Products section of the website.

Call us at (800) 245-3321 / +1 (512) 478-9000A Member Services Representative is standing by, ready to take your order from 7:30 a.m. to 6:00 p.m. Central Time, Monday through Friday.

Fax a completed order form to us at +1 (512) 478-9297

Fill out the order form and mail it to:Association of Certified Fraud ExaminersGlobal HeadquartersThe Gregor Building716 West AveAustin, TX 78701-2727USA

2

34

Satisfaction Guarantee on all ACFE products!If you are not 100% satisfied with any ACFE product, you may return it to us, provided it is in excellent condition, for a full refund of the item minus the cost of shipping.* ACFE training events are unmatched in scope and effectiveness and are backed by our unconditional satisfaction guarantee. If you attended an event and are not completely satisfied, please contact an ACFE Member Ser-vices Representative at (800) 245-3321 or +1 (512) 478-9000.

100%

Pricing, dates and terms of offers may change without notice and are not transferable. Taxes, shipping and handling charges are extra, vary and are not subject to discount.

*Toolkits and bundles may only be returned as a complete set. College and university bookstores have a return policy of six months for college-curriculum-use textbooks.

BACKORDERS Some products may be temporarily out of stock when we receive your order. Unless requested otherwise, ACFE will ship all available products and backorder the balance if we cannot ship your complete order. You will be notified of your backorder either on your invoice, by email, phone or mail within three business days of receipt of your order. Shipments will be made as soon as backordered products are available and in stock. You may cancel a backordered product at any time prior to shipment. All international shipments on backorder will be held until all products are in stock to ship.

For more information regarding administrative policies such as complaint and refund, please contact the ACFE at (800) 245-3321 or +1 (512) 478-9000.

Become an ACFE Member and SAVE! See the Membership Application to take advantage of member prices on all ACFE products

and events!

EVENT REGISTRATION AND PRODUCT ORDER FORM (please print)

q Dr. q Mr. q Mrs. q Ms. Name Name on badge (if seminar registrant)

ACFE Member q Yes q No If Yes, Member #: Other Designations (CPA, CA, CIA etc.)

Company Title

Business Address

City State/Province Zip/Postal Code Country Work Email

Home Address

City State/Province Zip/Postal Code Country

Business Phone Business Fax Home Phone Home Email

q Send me your FREE FraudInfo e-newsletter Send correspondence to: q Home q Business Do you require special assistance or accommodations from the ACFE?: q Yes q No

EVENT TITLE CITY/STATE WHERE EVENT HELD DATE FEE

QTY TITLE/PRODUCT DESCRIPTION FORMAT SIZE/COLOR UNIT PRICE TOTAL

Fee Subtotal

Less Early Registration Savings*

Less Multi-Event or Group Savings

Life Member Discount**

TOTAL FEES

CANCELLATION POLICY — Our cancellation policy is intended to keep costs low for attendees. Due to financial obligations incurred by ACFE, Inc. you must cancel your registration prior to the start of the event. Cancellations received less than 14 calendar days prior to an event start date are subject to a $100 administrative fee. No refunds or credits will be given for cancellations received on or after the start date of the event. Those who do not cancel and do not attend are responsible for the full registration fee. Terms and conditions are subject to change without notice. Visit ACFE.com for the latest updates.

NOTE — I understand if I reserve a room at the course hotel, the hotel may disclose to ACFE non-financial reservation information, (name, dates of stay), for the purpose of updating and confirming the event room block.

By registering for this event, I grant the ACFE or anyone authorized by the ACFE, the right to use or publish in print or electronic format, any photographs or video containing my image or likeness for any promotional purpose, without compensation.

Subtotal

Shipping and Handling (taxable)

Less 10% Life Member Savings**

Sales Tax (in TX only, 8.25%)

TOTAL FEES

SHIPPING AND HANDLING (U.S. ONLY)

Subtotal Ground

$0 – $100 $7

$100.01 – $200 $10

$200.01 – $300 $15

$300.01 – $500 $20

Over $500 $30

CFE Exam Prep Course® $10

CFE Exam Prep Toolkit $30

Ship to: q Home q Business

UPS will not ship to P.O. boxes. Allow 2-4 weeks for delivery. Customer is responsible for all customs duties and taxes charged on imports, payable on delivery.

These shipping methods apply for U.S. only. Shipping rates may vary from ACFE.com.

For expedited and international shipping rates, please visit ACFE.com.

METHOD OF PAYMENT

q Charge my (Check one. Cards charged in U.S. dollars.):

Cardholder Name (as shown on card, please print) Card Number Card Expires (month/year)

Billing Address City/State Country Zip/Postal Code

Signature

q Check or money order enclosed (payable to the Association of Certified Fraud Examiners)q Please bill me (events only)

Please return this completed form by mail or fax to:ASSOCIATION OF CERTIFIED FRAUD EXAMINERS716 WEST AVE • AUSTIN, TX 78701-2727 • USATEL: (800) 245-3321 / +1 (512) 478-9000 • FAX: +1 (512) 478-9297WEB: ACFE.com • EMAIL: [email protected]

All ACFE products are 100% satisfaction guaranteed.

q Purchase order #: _____________________ (Government or educational institutions only, include copy with order)

Updated 2/15 • RG2Q1N

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

**Must be a life member of the ACFE to receive discount.

MORE LEARNINGMORE 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 on registration fees. Plus, register by the course’s early

registration date to save an additional $95! See individual event pages for full details.

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!

October 14-16 | Dallas, TXFraud-Related ComplianceUsing Data Analytics to Detect FraudACFE.com/ComboDallas

November 4-6 | Washington, D.C.Presentation Skills for Fraud Examiners Protecting Against Data Breaches and Cyber FraudACFE.com/ComboDC

NEWCOURSES

ACFE.com/Training

TRAINING EVENTS

CHANGE SERVICE REQUESTED

GLOBAL HEADQUARTERS • THE GREGOR BUILDING716 West Ave • Austin, TX 78701-2727 • USA

DON’T MISS YOUR CHANCE TO ATTEND THE WORLD’S LARGEST

ANTI-FRAUD EVENT

more connections more impactmore insight

Be More in Baltimore.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 experience for yourself why this is the most-important, can’t-miss event for anti-fraud professionals.See page 14 for details.

There is no better anti-fraud training than the annual ACFE conference.”

— Rick Panske, CFE, CPA, CFFOshkosh Corporation

Register by May 1 to save $100

uncovering fraud with financial presentation skills for ......cfe exam prep course ... melissa aw...

Documents