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Anti-Fraud Resource GuideThird Quarter 2013
The news is perpetually awash in fraud stories.Explore ve recent cases and ways the ACFE canteach you to detect and more importantly prevent these frauds from happening to your clientsor your company.
WHATS INSIDE:
Conducting Internal Investigations: Gathering Evidence and Protecting Your Company, pg. 48
Insurance Fraud Casebook, pg. 52
How to Build an Effective Ethics Program, pg. 50
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Table of ContentsMembership and Certication (pgs. 3-11)Five Frauds and What You Can Learn From Them .................................................................................................. 3Membership Benets and Membership Application ............................................................................ 6 and InsertBecoming a CFE ...................................................................................................................................................... 7CFE Exam Review Course ....................................................................................................................................... 8CFE Exam Prep Course ......................................................................................................................................... 10
ACFE Learning Events (pgs. 12-46)Calendar of Events ................................................................................................................................................ 12
Conferences (pgs. 14-16)25 th Annual ACFE Global Fraud Conference in San Antonio, TX ........................................................................... 142013 ACFE Canadian Fraud Conference in Montreal, Quebec ............................................................................. 152013 ACFE Asia-Pacic Fraud Conference in Singapore ...................................................................................... 16
Seminars (pgs. 17-46)Basic CoursesPrinciples of Fraud Examination ............................................................................................................................ 17Auditing for Internal Fraud .................................................................................................................................... 18Conducting Internal Investigations ....................................................................................................................... 19Professional Interviewing Skills ............................................................................................................................ 20Legal Elements of a Fraud Examination................................................................................................................ 21Introduction to Digital Forensics ........................................................................................................................... 22Fraud Prevention ................................................................................................................................................... 23Using Data Analytics to Detect Fraud .................................................................................................................. 24Interviewing Techniques for Auditors: Eliciting Information ................................................................................ 25
Intermediate CoursesInvestigating Conicts of Interest ......................................................................................................................... 26Fraud Risk Management ....................................................................................................................................... 27
Fraud-Related Compliance .................................................................................................................................... 28NEW! Detecting Fraud Through Vendor Audits ........................................................................................................ 29
Advanced CoursesAdvanced Fraud Examination Techniques ............................................................................................................ 30Advanced Interviewing Techniques Workshop ..................................................................................................... 31NEW! Uncovering Fraud with Financial and Ratio Analysis ..................................................................................... 32
Overview CoursesNEW! Bribery and Corruption ................................................................................................................................... 33Building Your Fraud Examination Practice ............................................................................................................ 34UPDATED! Contract and Procurement Fraud ............................................................................................................. 35NEW! Controlling the Risk of Asset Misappropriation ............................................................................................. 36Financial Institution Fraud ..................................................................................................................................... 37Financial Statement Fraud ..................................................................................................................................... 38
Health Care Fraud .................................................................................................................................................. 39Investigating on the Internet: Research Tools for Fraud Examiners ..................................................................... 40NEW! Money Laundering Schemes: Identifying and Investigating ......................................................................... 41Mortgage Fraud ..................................................................................................................................................... 42NEW! Report Writing for Fraud Examiners .............................................................................................................. 43NEW! Tracing and Recovering Fraud Losses ........................................................................................................... 44ACFE Faculty ......................................................................................................................................................... 45On-Site Training ..................................................................................................................................................... 46
ACFE Bookstore (pgs. 48-55)Self-Study CPE ...................................................................................................................................................... 48Books and Manuals............................................................................................................................................... 52ACFE Merchandise................................................................................................................................................ 55
The Association of Certied FrauExaminers is registered with the National Association of State Boards oAccountancy (NASBA) as a sponsor ocontinuing professional education onthe National Registry of CPE SponsorsState boards of accountancy have nalauthority on the acceptance of individual courses for CPE credit. Complaintregarding registered sponsors maybe submitted to the National Registryof CPE Sponsors through its website:www.learningmarket.org.
DISCLAIMERS
*Reservations subject to availability. understand if I reserve a room at thecourse hotel, the hotel may discloseto ACFE non-nancial reservation infomation, (name, dates of stay), for thepurpose of updating and conrmingthe event room block. By registering forthis event, I grant the ACFE or anyonauthorized by the ACFE, the right to usor publish in print or electronic formatany photographs or video containingmy image or likeness for any promotional purpose, without compensation.
Payment must be received by EarlRegistration Deadline to obtain savin
ACFE self-study courses do not requireadvanced preparation.
Association of Certied Fraud Examiers, ACFE, the ACFE Seal, ACFE LoCertied Fraud Examiner (CFE), CExam Prep Course and Fraud Mazine are trademarks owned by thAssociation of Certied Fraud Examiers, Inc.
2013 by the Association of CertieFraud Examiners, Inc.
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Five Frauds and What You Can Learn from The
The news is perpetually awash in fraud stories. We tied ve recent storiesto ways that we can teach you to detect and, more importantly, preventthese frauds from happening to your clients or your company.
The U.S. Foreign Corrupt Prac-tices Act (FCPA) contains rigorous
anti-bribery measures for U.S.
companies. The U.K. Bribery Act
goes even further, making it illegal
for any company doing business
in the U.K. to accept or offer bribes
anywhere in the world it does
business. Of course, that doesnt stop companies from
violating these acts.
On April 16, the U.S. Securities and Exchange Com-mission (SEC) charged Parker Drilling Company with
FCPA violations. The company made improper payments
to an intermediary to entertain ofcials in Nigeria in order to
resolve a customs dispute. After the ofcial did the enter-
taining, Parker Drilling had their customs nes reduced by
millions and were allowed to sell their Nigerian rigs.
Parker Drilling agreed to pay more than $4 million to set-
tle the SEC charges. (View a PDF of the full complaint at
www.tinyurl.com/cmgmxvo.)
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The fraudsters were
crafty. In order to obtain
variable annuities and
death put bonds, they
interviewed terminally
ill patients to ascer-
tain who would be the
most lucrative, i.e., who
would die the quickest. Rhode Island attor-
ney Joseph Caramadre, president and CEO
of an estate planning company, and Raymour
Radhakrishnan, an employee, pled guilty in late
2012 to conspiracy to commit identity theft and
wire fraud. They lied to patients and their fam-
ilies in order to get identity information, which
they used to buy the annuities and death put
bonds. When the patients died, the fraudsters
cashed out. According to the FBI, Caramadre
trolled for potential victims most likely to live
six months or less by visiting AIDS facilities,
putting ads in a local religious newspaper offer-
ing cash to terminally ill individuals [for funeral
expenses], and even looking through his own
company les (http://tinyurl.com/cfycjnd). Thisscheme went on for an astonishing 15 years
before the FBI, U.S. Postal Inspection Service,
Internal Revenue Service and U.S. Attorneys
Ofce exposed the fraud.
The ACFEs podcast, FraudTalk , covered
health care fraud schemes and enforce-
ment trends and strategies in January (see
ACFE.com/Podcast). The ACFE also offers
Health Care Fraud in America (Webinar CD),plus a brand-new online self-study, Fraud
Against Government Health Care Programs .
No matter what fraud is facing you and
your organization, the ACFE has the resourc-
es to help you overcome these schemes and
create a fraud prevention program designed
to stop them in their tracks.
From Skydiver toFraud Fighter
Rose Karam, CFE, CIA, is Senior InternalAuditor for the City of Cleveland. Whileher lifes journey has seen her criss-crossing the country, and followingher passions for skydiving, sailing andother experiences, it is her knowledgein accounting to which she returnedto build a career. Today, Karam has anintense sense of focus and dedication topreventing and detecting fraud.
Tell us a little about your non-traditional career path.I was a skydiver for 15 years, and my husband and I ran askydiving jumpsuit business for seven years. I made over1,000 jumps before trying my hand at sailing. We bought,gutted and converted a 40-ft. bus into our home, doing all
the work ourselves. We learned welding, plumbing, elec-trical work and bodywork. Then we began crisscrossingthe county driving semi-trucks and delivering freight. Backin Cleveland, I worked at a storage facility renting spacesand moving trucks, setting up the books on the computerand doing taxes. Later I found myself at another non-prof-it agency as an accountant.
How did you become passionate about ghting fraud?While in college, I worked at the main post ofce and con-sidered becoming a Postal Inspector. This is when my curi-osity for investigative work rst arose. Later on, I worked fora non-prot agency and heard stories of the woman whohad gotten away with a sizeable embezzlement. Reputationwas at stake. Despite all the red ags, there was no tight-ening of controls. I learned that trust is not a control, itswishful thinking I set a goal to gain more knowledge on
fraud investigating, which led to my Certied Fraud Examin-er (credential).
What are some of your duties as Senior Internal Auditorfor the City of Cleveland? As a Senior Internal Auditor, I often lead audits and providerecommendations based on my experience or expertise inthe eld, and provide guidance to newer members.
What are some of the best lessons you have learnedthrough your work experience? Positions of trust are powerful fraud weapons. High-level positions, little or no segregation of duties, a lack ofcontrols, and absent delegation-of-duties all work to the
fraudsters benet. Everyone should have to answer tosomeone because without that control in place the tempta-tion for fraud rises. You need to have a passion for discov-ery, education and growth and I consider myself a sponge
for knowledge. n
Rose Karam, CFE, CIA Senior Internal AuditorCity of Cleveland
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How to Become a CFEAssociate Membership is the rst step, and is open to individuals of all job functions,industries and levels of experience who are interested in the prevention, detectionand deterrence of fraud. Preparing for and passing the CFE Exam are next, and theACFE offers different ways to support your preparation efforts to match your individ-ual learning style.
Look for Icon for MSavings!
Enhance your learningearn extra CPE credit andgain practical skills by atending a combination oevents held consecutive-ly in select cities and receive $100 in savingstake advantage of thesecombo events, look fothe plus icon next to theevent listed.
Also save when you register early, or when registering with a group othree or more! See pg13 for more details.
If you prefer to work on your own, at yourown pace:
The CFE Exam Prep Course is a computer self-studyprogram that helps prepare you for the CFE Exam.The course provides you with questions and givesyou instant feedback on your answers, which includescitations to reference material where you can explorethe topic in more depth. Features:
1,500 study questions similar to thoseprovided on the CFE Exam
Timed simulated practice exams
Review of results and progress
Helpful checklist for obtaining the CFEcredential
Fraud Examiners Manual
To learn more, see pgs. 10-11 , or call anACFE Member Services Representative at(800) 245-3321 or +1 (512) 478-9000.
If you prefer the structure and interaction of a class-room environment:
The CFE Exam Review Course provides you with anintense, 3-day overview of the fundamental con-cepts covered in the CFE Exam. Expert instructors cananswer questions on the material and on how best toprepare for and pass the CFE Exam itself. Registrationincludes the CFE Exam Prep Course software.
Features:
Structured learning environment
Guidance and coaching from experiencedinstructors
Interaction with peers
Printed course materials that outline the examand make preparation easier
Option to take the CFE Exam on-site
To learn more, see pgs. 8-9 , or call anACFE Member Services Representative at(800) 245-3321 or +1 (512) 478-9000.
Tis was the best training courseI have attended; the speakers wereknowledgeable, the materials relevantand I will be able to incorporate thelearnings into my day to day jobresponsibilities.
Diane DeLoria, CFEHealth Care Compliance Officer
& Director of Investigations Johnson & Johnson
I found the Prep Course to beuser-friendly, and when used withthe Fraud Examiners Manual , helpedto not just determine the correctanswer, but be able to understand the
what and the why behind the correctanswer. I would denitely recom-mend this course.
Kimberly Bartuska, CFEUnderwriter
CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/Prep REGISTER NOW
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CFE Exam ReviewCourseIf you are pursuing the Certied Fraud Examiner (CFE) creden-
tial, the CFE Exam Review Course will help you master theconcepts tested on the CFE Exam: nancial transactions and
fraud schemes; law; investigation; and fraud prevention and
deterrence. The 3-day, instructor-led course provides the es-
sentials needed to prepare for the CFE Exam and become aCertied 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 professionals who are highly skilled at ghting fraud. The CFE credential is the premier certication
for anti-fraud professionals around the world. CFEs are specialists in the deterrence, detection and investigation offraud, and possess a broad range of skills that uniquely qualies them to effectively combat fraud.
Fees$1,895*
CPE Credit28
Course LevelIntermediate
PrerequisitesThis course is designed to review mate-rial required to pass the CFE Exam andassumes a basic knowledge of fraud exam-ination principles. If you are unfamiliarwith the basic tenets of fraud examination,we recommend taking the Principles of
Fraud Examination course in advance.
*Event price includes 2013 CFE Exam Prep Course . Participantswho currently own an older version of the CFE Exam Prep Course can register for a discounted rate and get a free upgrade to t he
2013 CFE Exam Prep Course .
Payment must be received by Early Registration Deadline toobtain savings.
Register early to save $100 ! Visit ACFE.com/ExamReview
Benets of Attending Structured Learning Environment Learn how to
prepare for the CFE Exam
Fast Track Participate in an intense, 3-day preparationperiod
Instructor-Led Receive guidance from experiencedinstructors
Interactive Sessions Participate in open discussions ona variety of topics in fraud prevention
Team Environment Meet others preparing for the CFEExam and CFE instructors who will help you organize studysessions to review materials, and provide you with tips andprocesses designed for the working professionals busyschedule
On-Site Testing Take the CFE Exam on-site while thematerial is still fresh in your mind. Go home knowingyouve passed your CFE Exam
Who Should Attend Anyone who prefers learning in an instructor-led,
classroom setting
Individuals who favor table discussions with peers andexperienced instructors
Those who need extra encouragement to take the CFEExam
Whats Included The CFE Exam Prep Course a $945 value!
Printed course materials that outline the Exam and aid inpreparation
Essential knowledge from experienced instructors
CPE CREDIT:28
Upcoming Courses:See pg. 9
8 | LEARN MORE VISIT ACFE.com/ExamReview CALL (800) 245-3321 or +1 (512) 478-9000
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Los Angeles, CA J ly 22-25, 2013Early Registration Deadline : June 21, 2013 Chicago, IL A g st 26-29, 2013Early Registration Deadline : July 26, 2013
Washington, D.C. Septembe 9-12, 2013Early Registration Deadline : August 9, 2013
New Yo k, NY Octobe 7-10, 2013Early Registration Deadline : September 6, 2013 A stin, TX Novembe 4-7, 2013Early Registration Deadline : October 4, 2013
Payment must be received by Early Registration Deadline to obtain savings.
Take the Exam at the EventSign up to take the CFE Exam on-site and earnyour CFE credential within days.Visit ACFE.com/ExamReview for more information.
Internal Controls ManagerHopes to Use CFE to ObtainCrucial Information
Fraudsters arent the only people whosit across from fraud examiners at the
interview table. Getting information from process owners within a compa-ny to aid in creating effective internalcontrols and policies can prove just aschallenging. Anyone in our eld or arelated occupation knows how dif-cult it is to get information needed tomake assessments or improvements,said Seham S. Carson, Manager of
Internal Controls & Accounting Policies at Bristow GroupInc. The CFE Exam Review Course covered a lot of inter-viewing techniques and other concepts that will denitelybe helpful in overcoming this.
What made you decide to pursue the Certied FraudExaminer (CFE) credential? Part of maintaining our internal controls framework isbeing aware of how fraud could penetrate the organizationwhen creating/updating our controls. I have had someexposure to fraud-related reviews, however I am not anexpert. When my manager told me I needed to be a fraudexpert I immediately thought of the ACFE and its certica-tion. It is well known in our industry and I knew it wouldgive me the tools I needed to ensure my developmentneeds were met.
What role does fraud prevention and detection play indeveloping internal controls and policies?Ways to prevent and detect fraud are always part of anycreation of internal controls or accounting policies. Wewant to consistently be efcient and be in compliance, butensuring there is no room for fraud is always somethingwe keep in mind when developing or updating controlsand policies.
What advice would you give to someone hoping to fol -low a similar career path as you?When looking for training or developing your teams, have
an open mind about different types of certications andtrainings available. The more well-rounded we are themore marketable we become, and the more value we canadd to any organization we are a part of.
What do you consider your greatest career achievement?This would have to be traveling to more than 20 countries.Starting my career in internal audit for a global energyservices company allowed me to see the world. Being ableto work effectively in so many countries with languagebarriers and cultural differences is always something thatIve been proud of. n
Tis is a high-impact, must-take coursefor those individuals preparing for theCFE Exam.
John Heidebrecht, CFE, ASABerning & Heidebrecht, Ltd.
CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/ExamReview REGISTER NOW
Seham S. Carson Manager, Internal Controls & Accounting Policies Bristow Group Inc.
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CFE ExamPrep CourseThe CFE Exam Prep Course is designed to help you prepare forthe rigorous CFE Exam at your convenience with a exible self-
study format. The software focuses on the four sections of the
CFE Exam providing study questions and practice exams that
cover topics that often appear on the Exam.
Effective CFE Exam Preparation
The 2013 CFE Exam Prep Course provides the most effective training available to prepare you for the CFEExam, allowing you to study on your own time, at your own pace from your home or work computer.
Featuring study questions and practice exams that simulate the actual CFE Exam experience, the CFE Exam Prep Course has been designed to prepare you to pass the rigorous CFE Exam.
1,500 study questions provide sample exam questions with an explanation of the correct answer.
Simulate the CFE Exam environment with timed practice exams.
Prepare for the CFE Exam with condence knowing that the CFE Exam Prep Course is backed by our Money-Back PassGuarantee.
Efcient Use of Your Study Time The CFE Exam Prep Course streamlines CFE Exam prepa-
ration. Use your time more efciently by focusing on theareas you need to study the most.
Create a personalized study plan tailored to your individualstrengths and weaknesses with an optional 100-questionPre-Assessment.
Pick the sections and topics most relevant to your exampreparation by creating custom review sessions.
Learn more from your Practice Exam sessions by reviewingthe questions you missed, analyzing your results bysubsection and tracking your progress over time.
Focus on the areas where you need the most work withenhanced review of results and progress by exam section,subsection and topic.
User-friendly Software This easy-to-use software puts the most relevant informa-
tion at your ngertips. Quickly review your Prep Course progress by subsection and topic, access on-screen help
menus and study tips, and stay on track to meet yourtarget certication date.
Review your progress with a new streamlined design.
Get answers to your questions fast with Guides to Suc-cess, on-screen FAQs and an improved help section.
Stay on track to earn your CFE credential by measuringyour progress towards your target dates for certicationand using helpful checklists within the Prep Course software.
Establish yourself as an anti-fraud expert and advance your career by obtaining the CFE credential. The CFE Exam Prep Course is the mosteffective tool available to prepare you to pass the rigorous CFE Exam.
Online, Download or CD-ROM:$745 Members / $945 Non-Members*
Members-Only Installment Plan ACFE members have the option to participate in the Members-Only Installment Plan with only six monthly payments of$130 each for the CFE Exam Prep Course or $150 each for the CFE Exam Prep Toolkit (Credit card only. Includes UPS ground shipping** and administrationfee). For more information, call an ACFE Member Services Representative at (800) 245-3321 or +1 (512) 478-9000. A member is not eligible to be certied untilall installment plan payments have been received after passing the CFE Exam.
*Additional 8.25% sales tax for Texas residents.
**There is an additional charge for shipping outside the U.S.
ONLINE EDITION NOW AVAILABLE!
Just nished the Prep Course and CFE Exam
online via my iPad, it worked awlesslygreat job ACFE! Jeffrey Kraft,
10 | LEARN MORE VISIT ACFE.com/Prep CALL (800) 245-3321 or +1 (512) 478-9000
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CFE Exam Prep Toolkit
For an additional $100, purchase the CFE Exam Prep Toolkit , includingthe ACFEs most popular reference materials. A value of more than$1,200, it includes:
2013 CFE Exam Prep Course The latest edition ofthis comprehensive tool to help you become a CFE. Theupdated 2013 CFE Exam Prep Course is a computerself-study course that prepares you for the exam whileletting you study at your own pace.
Corporate Fraud Handbook, Third Edition Explore thethree main categories of occupational fraud and abuse:asset misappropriation, corruption and fraudulent state-ments. The book then explains, identies and classies 13common fraud schemes.
Encyclopedia of Fraud, Third Edition (CD-ROM) Written for practitioners, academics and anyone with aninterest in fraud, the Encyclopedia of Fraud provides theuser with easy access to the ACFEs vast body of fraudknowledge.
2013 Fraud Examiners Manual (Printed) The premierreference guide for CFEs and other anti-fraud profession-als. This 2,000-page guide is divided into four sections:Financial Transactions and Fraud Schemes, Investigation,Law, and Fraud Prevention and Deterrence. 85 percent ofthe CFE Exam is based on information found in the Fraud
Examiners Manual .
Toolkit:$845 Members / $1,298 Non-Members
Te CFE Prep software is the easiest methodof preparing for any certication Ive encoun-tered. Te format helps you easily absorb thecontent and gain a true understanding of thesubject matter.
Brigham Young, CFE, CIA, CCSASouthern Company Services
CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/Prep REGISTER NOW
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2013 Calendar of EventsEvents by Date
Event Title Dates Location CPE ACFEMembersNon-Members
Page#
NEW! Report Writing for Fraud Examiners July 22Philadelphia, PA
8 $295 $395 43
Financial Statement Fraud July 23-24 16 $695 $845 38
CFE Exam Review Course July 22-25 Los Angeles, CA 28 $1,895* $1,895* 8
Investigating on the Internet July 25-26 Edmonton, Canada 16 $730 $890 40
Introduction to Digital Forensics August 5-6 Boston, MA 16 $795 $945 22
Fraud Risk Management August 5-6 Miami, FL 16 $795 $945 27
NEW! Detecting Fraud Through Vendor Audits August 7Washington, D.C.
8 $295 $395 29
NEW! Bribery and Corruption August 8-9 16 $695 $845 33
CFE Exam Review Course August 26-29 Chicago, IL 28 $1,895* $1,895* 8
Investigating Conicts of Interest September 4San Francisco, CA
8 $295 $395 26
Auditing for Internal Fraud September 5-6 16 $695 $845 18
Health Care Fraud September 5-6 Cleveland, OH 16 $695 $845 39
2013 ACFE Canadian Fraud Conference September 8-11 Montreal, Canada 4-23 CAD 1,150 CAD 1,255 15
CFE Exam Review Course September 9-12 Washington, D.C. 28 $1,895* $1,895* 8
Fraud Prevention September 16New York, NY
8 $295 $395 23
NEW! Uncovering Fraud with Financial and Ratio Analysis September 17-18 16 $695 $845 32
Advanced Fraud Examination Techniques September 16-18 Austin, TX 24 $995 $1,195 30
CFE Exam Review Course October 7-10 New York, NY 28 $1,895* $1,895* 8
Fraud Risk Management October 17-18 Chicago, IL 16 $795 $945 27
Conducting Internal Investigations October 21-22 Nashville, TN 16 $695 $845 19
Fraud-Related Compliance October 28Seattle, WA
8 $295 $395 28
Investigating on the Internet October 29-30 16 $695 $845 40
Legal Elements of Fraud Examination November 4Tampa, FL
8 $295 $395 21
Financial Institution Fraud November 5-6 16 $695 $845 37
CFE Exam Review Course November 4-7 Austin, TX 28 $1,895* $1,895* 8
NEW! Using Data Analytics to Detect Fraud November 6 Houston, TX 8 $295 $395 24
NEW! Money Laundering Schemes November 7-8 16 $695 $845 41
2013 ACFE Asia-Pacic Fraud Conference November 20-22 Singapore 4-20 $1,250 $1,375 16
Principles of Fraud Examination December 9-12 Austin, TX 28 $1,195 $1,395 17
Building Your Fraud Examination Practice December 11Las Vegas, NV
8 $295 $395 34
NEW! Controlling the Risk of Asset Misappropriation December 12-13 16 $695 $845 36
UPDATED! Contract and Procurement Fraud December 16-17 San Diego, CA 16 $695 $845 35
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Events by Location
Event Title Dates Location CPE ACFEMembersNon-Members
Page#
Advanced Fraud Examination Techniques September 16-18 Austin, TX 24 $995 $1,195 30
CFE Exam Review Course November 4-7 Austin, TX 28 $1,895* $1,895* 8
Principles of Fraud Examination December 9-12 Austin, TX 28 $1,195 $1,395 17
Introduction to Digital Forensics August 5-6 Boston, MA 16 $795 $945 22
CFE Exam Review Course August 26-29 Chicago, IL 28 $1,895* $1,895* 8
Fraud Risk Management October 17-18 Chicago, IL 16 $795 $945 27
Health Care Fraud September 5-6 Cleveland, OH 16 $695 $845 39
Investigating on the Internet July 25-26 Edmonton, Canada 16 $730 $890 40
NEW! Using Data Analytics to Detect Fraud November 6Houston, TX
8 $295 $395 24
NEW! Money Laundering Schemes November 7-8 16 $695 $845 41
Building Your Fraud Examination Practice December 11Las Vegas, NV
8 $295 $395 34
NEW! Controlling the Risk of Asset Misappropriation December 12-13 16 $695 $845 36
CFE Exam Review Course July 22-25 Los Angeles, CA 28 $1,895* $1,895* 8
Fraud Risk Management August 5-6 Miami, FL 16 $795 $945 27
2013 ACFE Canadian Fraud Conference September 8-11 Montreal, Canada 4-23 CAD 1,150 CAD 1,255 15
Conducting Internal Investigations October 21-22 Nashville, TN 16 $695 $845 19
Fraud Prevention September 16
New York, NY
8 $295 $395 23
NEW! Uncovering Fraud with Financial and RatioAnalysis September 17-18 16 $695 $845 32
CFE Exam Review Course October 7-10 New York, NY 28 $1,895* $1,895* 8
NEW! Report Writing for Fraud Examiners July 22Philadelphia, PA
8 $295 $395 43
Financial Statement Fraud July 23-24 16 $695 $845 38
UPDATED! Contract and Procurement Fraud December 16-17 San Diego, CA 16 $695 $845 35
Investigating Conicts of Interest September 4San Francisco, CA
8 $295 $395 26
Auditing for Internal Fraud September 5-6 16 $695 $845 18
Fraud-Related Compliance October 28Seattle, WA
8 $295 $395 28
Investigating on the Internet October 29-30 16 $695 $845 40
2013 ACFE Asia-Pacic Fraud Conference November 20-22 Singapore 4-20 $1,250 $1,375 16
Legal Elements of Fraud Examination November 4Tampa, FL
8 $295 $395 21
Financial Institution Fraud November 5-6 16 $695 $845 37
NEW! Detecting Fraud Through Vendor Audits August 7Washington, D.C.
8 $295 $395 29
NEW! Bribery and Corruption August 8-9 16 $695 $845 33
CFE Exam Review Course September 9-12 Washington, D.C. 28 $1,895* $1,895* 8
3 WAYS TO SAV
Early RegistrationSavingsFind the events that youwant to attend. Registerand pay before the EarlyRegistration Deadlinelisted for the event(generally one monthbefore event start date)and SAVE $95 or moroff of the regular pricefor the event.
Combo Event SavingsRegister to attend twoevents being held con-secutively in select citiesand receive $100 insavings! Combo eventare designated with thisicon:
Group SavingsSelect the event thatbest suits the learningneeds of your group.Gather a team of at leastthree or more individual
to register together.Call the ACFE at (800)245-3321 or +1 (512)478-9000 to determineyour savings.
*Event price includes the cost ofthe 2013 CFE Exam Prep Coursesoftware. Participants who own anolder version of the Prep Courseregister for a discounted fee. VisitACFE.com for rates.
Schedule subject to change. VisitACFE.com/Training for the mostup-to-date Calendar of Events.
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Venue InformationHenry B. GonzalezConvention Center200 E Market St.San Antonio, TX 78205
25th AnnualACFE GlobalFraud Conference Join more than 2,600 anti-fraud professionals as the
ACFE Global Fraud Conference heads to Texas for its 25thanniversary. As the worlds largest anti-fraud event, the 2014
conference will be a cant-miss opportunity to gain the knowl-
edge, resources and connections you need for the global ght
against fraud.
CPE CREDIT:4-40
SAN ANTONIO, TXJune 15-20, 2014
Register early and SAVE !
CPE Credit4-40
Course LevelBasic Advanced
PrerequisitesNone
*Reservations subjectto availability.
Payment must bereceived by Early Registra-tion Deadline to obtainsavings.
Choose from more than 70 sessions on the latest anti-fraud issues, including prevention, detection, auditing,technology, risk management, compliance, ethics and
international issues.
Professional Development: If youre ready to take thenext step in your career, the ACFE Career Connection of-
fers recruiters from leading national companies and expe-
rienced career strategists can provide individual counsel-ing sessions.
Networking: Connect with anti-fraud professionalsfrom around the world, plus participate in focused net-working events to meet attendees that share similar daily
challenges.
Cutting-Edge Anti-Fraud Solutions: Tour the ACFEAnti-Fraud Exhibit Hall where industry-leading organiza-
tions come together to demonstrate the latest anti-fraud
products and services.
Explore San AntonioSan Antonios River Walk, Spanish colonial architec-
ture, and fountain-laden parks and plazas make it
one of Americas most picturesque cities. Today, this17th-century metropolis is the seventh largest city in
the nation with contemporary venues and lavish ac-
commodations, all while maintaining an Old Worldheritage exuded through diverse artistry, ethnic cui-
sine and an intimate and exquisite culture.
Registration will open online this summer at
FraudConference.com. Reserve your spot early for the
lowest conference pricing, plus check out the latest
updates on speakers, sessions and special events.
Call for Speakers
Are you ready to share your expertise at the worlds largestgathering of anti-fraud professionals? The ACFE is acceptingpresentation proposals for the 2014 Conference. VisitFraudConference.com for guidelines and online submission.
Te ACFE provides the best overall trainingfor anyone working in this eld and thetraining offered gets better every year!
Ronni Weatherford, CFECorporate Fraud Analyst
American National Property & Casualty Company
Hotel InformationGrand Hyatt San Antonio600 E Market St.San Antonio, TX, USA, 78205Hotel Phone: +1 (210) 224-1234Room Rate*: $169 single/dou-ble (limited govt rate roomsavailable)Hotel Cut-Off: May 21, 2014
Hyatt Regency San Antonio123 LosoyaSan Antonio, TX 78205Hotel Phone: (888) 421-1442Room Rate*: $169 single/dou-ble (limited govt rate roomsavailable)Hotel Cut-Off: May 21, 2014
8/13/2019 3q Resource Gide 2013
15/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/Canadian REGISTER NOW
Hotel InformationDelta Centre-Ville777 UniversityMontreal, Quebec, Canada H3C 3Z7(800) 268-1133 or (514) 879-1370Room Rate**: CAD 149Hotel Cut-Off: August 17, 2013
CPE Credit4-23
Course LevelBasic Advanced
PrerequisitesNone
**Reservations subject to availability.
Payment must be received by Early Registration Deadline toobtain savings.
Conference Fees
Registration Packages* Early Registration(by August 8, 2013)Standard Registration
(after August 8, 2013) Government Rate
Full Conference(Includes Main Conference and
Pre-Conference)
MembersCAD 1,045 / USD 1,018
Non-MembersCAD 1,150 / USD 1,120
MembersCAD 1,150 / USD 1,120
Non-MembersCAD 1,255 / USD 1,222
MembersCAD 992 / USD 967
Non-MembersCAD 1,092 / USD 1,065
Main Conference
MembersCAD 992 / USD 967
Non-MembersCAD 1,045 / USD 1,018
MembersCAD 1,097 / USD 1,068
Non-MembersCAD 1,150 / USD 1,120
MembersCAD 940 / USD 916
Non-MembersCAD 992 / USD 967
Pre-Conference Only N/A
Members CAD 315 / USD 307
Non-MembersCAD 420 / USD 409
N/A
Register by Aug. 8 and SAVE CAD 105 !
*Includes 5% GST. Quebec residents are subject to an additional 9.975% QST.
2013 ACFE CanadianFraud Conference Discover cutting-edge techniques and provenbest practices for ghting fraud from Canadas leading an-
ti-fraud experts at the 2013 ACFE Canadian Fraud Conference .
With a stronger focus on elements of fraud, regulations andlaws specic to Canada, youll walk away with practical skills
that are relevant and can be immediately implemented into
your anti-fraud strategy.
Keynote speakers this year include:Group RegistrationBring a team of three or more fromyour organization and save anadditional CAD 25 on Full and MainConference packages. For details orto register, contact Member Servicesat MemberServices@ACFE.com orcall +1 (800) 245-3321.
Chris Mathers
Intelligence Expert and Former RCMP Undercover Agent
James D. Ratley, CFE
President and CEO Association of Certied Fraud
Examiners
Register by August 8 to guarantee
your spot - plus save CAD 105 onyour registration. Dont miss this
exciting opportunity to connect
with and learn from the regionstop anti-fraud professionals. Tolearn more or register online, visit
ACFE.com/Canadian.
CPE CREDIT:4-23
MONTREALSeptember 8-11, 2013
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2013ACFE Asia-PacicFraud Conference What challenges do companies in the Asia-Pacic regionface in the ght against fraud? How is fraud detected and pre-
vented 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-Pacic region in Singapore, 20-22 November 2013 and:
16 | REGISTER NOW VISIT ACFE.com/AsiaPac CALL (800) 245-3321 or +1 (512) 478-9000
Hotel InformationMarina Bay Sands10 Bayfront AvenueSingapore, 018956Room Rate**: SGD 340 single/doubleHotel Cut-Off: 19 October 2013To reserve your room, call +(65) 6688 8889 oremail groups@marinabaysands.com with group code SCACFEA.
CPE CREDIT:4-20
SINGAPORE20-22 November 2013
Conference Fees
Register by 21 Oct. and SAVE USD 150 !
*Registration fees listed in USD.
CPE Credit4-20
Course LevelBasic Advanced
PrerequisitesNone
**Reservations subject to av ailability.
Payment must be received by Early RegistrationDeadline to obtain savings.
Registration Packages* Early Registration(by 21 October 2013)Standard Registration
(after 21 October 2013)
Full Conference(Includes Main Conference and
Pre-Conference)
Members ....................................... USD 1,100Non-Members ............................... USD 1,225
Members .............................................USD 1,250Non-Members .................................... USD 1,375
Main Conference Only Members .......................................... USD 925Non-Members ............................... USD 1,050Members .............................................USD 1,075Non-Members .....................................USD 1,200
Pre-Conference Only N/A Members ................................................USD 295Non-Members ........................................USD 395
Learn the latest trends in fraud prevention, detection and deterrence during interactive sessions, educational
workshops and an informative panel discussion.
Meet with high-level and distinguished speakers from leading companies in the Asia-Pacic region.
Gain insights to best practices from experienced prac-
titioners and learn about cutting-edge fraud detectiontools and techniques.
Network and forge strong alliances with new and exist-
ing contacts who share similar challenges and goals.
Group RegistrationFor details or to register, contact Member Servicesat AsiaPaci c@ACFE.com or call 8001301773 (inSingapore)/+1 (512) 478-9000 (rest of the world).
8/13/2019 3q Resource Gide 2013
17/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/POFE REGISTER NOW
Register early to save $200 ! Visit ACFE.com/POFE
ScheduleAustin, TXDecember 9-12, 2013Omni Austin Hotel DowntownHotel Phone: (800) THE-OMNIRoom Rate*: $189 single/double(limited govt rate rooms available)Hotel Cut-Off Date: November 8, 2013Early Registration Deadline :November 8, 2013
FeesACFE Members: $1,195Non-Members: $1,395
CPE Credit28
Course LevelBasic
PrerequisitesNone
*Reservations subject to availability. Payment must be received by Early Registration Deadline toobtain savings.
You Will Learn How To: Interpret the causes of frauds and how to prevent and
deter future frauds by detecting red ags
Conduct all steps of a fraud investigation from planningthe investigation and interviewing prospective witnessesto report writing
Detect fraudulent nancial transactions and conduct fraudrisk assessments
Identify occupational fraud schemes and external threatsof fraud
Analyze and manage nancial information and recognizenancial statement fraud
Examine the legal issues that affect fraud examinationsincluding rules of evidence, key legal rights and privacyissues and testifying
Who Should Attend: Business professionals, educators and students interested
in the anti-fraud eld
Experienced fraud examiners seeking to complementtheir practical experience with the knowledge of leadinganti-fraud experts
Individuals who are considering starting a practice focusedon fraud deterrence and detection
Anti-fraud professionals interested in becoming CertiedFraud Examiners
Principles of FraudExamination Build a solid foundation in fraud prevention, detectionand 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 Investi-
gation. 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 3 days, immerse yourself in anti-fraud training while in-
teracting with colleagues and peers. The course includes lec-
tures, group discussions and video presentations.
CPE CREDIT:28
Upcoming Courses:AUSTIN, TXDecember 9-12, 2013
This course fullls the annual ethics CPErequirement for CFEs.
8/13/2019 3q Resource Gide 2013
18/5618 | REGISTER NOW VISIT ACFE.com/AIF CALL (800) 245-3321 or +1 (512) 478-9000
Register early to save $95 ! Visit ACFE.com/AIF
ScheduleSan Francisco, CASeptembe 5-6, 2013Venue: South San Francisco Conference CenterVenue Phone: +1 (650) 877-8787Hotel: Holiday Inn San Francisco AirportHotel Phone: 800-HOLIDAY or +1 (650) 873-3550Room Rate*: $129 single/doubleHotel Cut-Off: August 13, 2013Early Registration Deadline : August 5, 2013
FeesACFE Members: $695Non-Members: $845
CPE Credit16
Field of StudyAuditing
Course LevelBasic
PrerequisitesNone
*Reservations subject to availability.
Payment must be received by Early RegistrationDeadline to obtain savings.
Finding fraud is part of yourprofessional responsibility.
Advance your detection skills and help prevent occupational fraud.
Auditing forInternal Fraud As an auditor , nding fraud is part of your professionalresponsibility. Auditing for Internal Fraud will help you develop
and sharpen your existing skills and teach you the techniques
necessary for effective fraud detection. During the two-daycourse, you will explore the challenges that auditors traditional-
ly face in identifying fraud and learn the fundamentals of audit-
ing for fraud, with an emphasis on understanding the common
schemes, detection techniques and methods of preventing oc-cupational fraud.
You Will Learn How To: Identify the types, costs and red ags of common internal
fraud schemes, including:
Fraudulent nancial statements
Bribery and corruption
Asset misappropriation
Recognize the auditors fraud-related responsibilities inaudit engagements and avoid potential malpractice
Identify the obstacles auditors often face in nding fraud
and ways to avoid them Effectively assess an organizations fraud risks
Incorporate fraud brainstorming into the audit planning
Apply data analysis techniques to nd fraud
Handle tips from whistleblowers
Respond appropriately when fraud is found during an audit
Employ methods for preventing management andoccupational fraud
Who Should Attend: Controllers and corporate managers
CPAs, CAs or equivalent
Forensic and management accountants
Internal and external auditors
Certied Fraud Examiners and other anti-fraudprofessionals
CPE CREDIT:16
Upcoming Courses:SAN FRANCISCO, CASeptember 5-6, 2013
This course fullls the annual ethics CPErequirement for CFEs.
Register for this course and Investigating Conicts of Interest (pg. 26) and SAVE $100!
8/13/2019 3q Resource Gide 2013
19/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/CII REGISTER NOW
Register early to save $95 ! Visit ACFE.com/CII
Conducting InternalInvestigations Conducting an internal investigation can be adifcult task. An investigation into employee wrongdoing can be
costly, disruptive and time-consuming, and can also lead to avariety of legal problems and other unexpected complications if
it is not conducted with the utmost care and condentiality.
Conducting Internal Investigations will prepare you for every step
of an internal investigation into potential fraud, from receiving
the initial allegation to testifying as a witness. In this course, you
will learn how to lead an internal investigation with accuracy andcondence by gaining knowledge about various topics, such as
relevant legal aspects of internal investigations, using computers
in an investigation, collecting and analyzing internal and externalinformation, interviewing witnesses and writing reports.
ScheduleNashville, TNOctobe 21-22, 2013Gaylord Opryland Resort & ConventionCenterHotel Phone: +1 (615) 883-2211Room Rate*: $179 single/doubleHotel Cut-Off: September 20, 2013Early Registration Deadline :September 20, 2013
FeesACFE Members: $695Non-Members: $845
CPE Credit16
Field of StudySpecialized Knowledgeand Applications
Course LevelBasic
PrerequisitesNone
*Reservations subject to availability. Payment must be received by EarlyRegistration Deadline to obtain savings.
You Will Learn How To: Implement the steps involved in conducting an internal
investigation
Pinpoint legal issues that might arise during an internalinvestigation
Use computer and Internet technology to make your
internal investigations more effective Execute methods of collection and analysis of internal and
external documents
Conduct admission-seeking interview techniques
Condently 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 ofcers
IT professionals
Loss prevention and security professionals
Certied Fraud Examiners and other anti-fraudprofessionals
CPE CREDIT:16
Upcoming Courses:NASHVILLE, TNOctober 21-22, 2013
This course fullls the annual ethics CPErequirement for CFEs.
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ScheduleVisit ACFE.com/PIS for updatedseminar dates and information.
FeesACFE Members: $695Non-Members: $845
CPE Credit16
Field of StudyCommunications
Course LevelBasic
PrerequisitesNone
ProfessionalInterviewing Skills Are people lying to you? Do you know for sure? Whendo actions speak louder than words? Fraudsters, clients, cus-
tomers, colleagues and even your own employees may each
be hiding something from you. This two-day, interactive course
will teach you how to be more effective in asking direct and fol-low-up questions, while evaluating both verbal and non-verbal
responses, so you can detect lies and uncover the truth during
interviews.
Auditors, law enforcement ofcers, human resources professionals and many others have beneted from this course.
By learning the fundamental interviewing techniques presented by our expert instructors, you will learn how to get
more information from subjects, detect deception and read body language during interviews.
You Will Learn How To: Plan and schedule interviews
Comply with legal issues that affect interviews
Identify different types of interview questions for individualpersonality styles
Detect deception and create strategies to gain qualityinformation
Obtain confessions and signed statements
Who Should Attend: Business professionals who conduct interviews
Attorneys, legal professionals and law enforcementpersonnel
Controllers and corporate managers
Detectives and private investigators
Governance, risk management and compliance ofcers
Internal and external auditors, CPAs, CAs and forensicaccountants
Loss prevention and security professionals
Business professionals, educators and students interestedin the anti-fraud eld
Certied Fraud Examiners and other anti-fraudprofessionals
20 | REGISTER NOW VISIT ACFE.com/PIS CALL (800) 245-3321 or +1 (512) 478-9000
CPE CREDIT:16
Upcoming Courses:Visit ACFE.com/PIS for updated seminardates and information.
8/13/2019 3q Resource Gide 2013
21/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/LEFE REGISTER NOW
Legal Elements of aFraud Examination Anti-fraud professionals must be aware of the legalissues that affect all nancial investigations. As courts make
decisions on pressing issues and lawmakers enact legislation,
it is important for you to not only understand the important as-pects of the law, but also any relevant changes. This basic-level
course is designed to cover the legal issues that you and your
client might face during a fraud examination.
ScheduleTampa, FLNovembe 4, 2013Mainsail Suites Hotel & Conference CenterHotel Phone: +1 (813) 243-2600Room Rate*: $130 singleHotel Cut-Off Date: October 4, 2013
You Will Learn How To: Dene the elements of civil and criminal fraud
Recognize employees constitutional rights
Implement practical aspects of the discoveryprocess
Comply with the rules that apply to evidence
Testify effectively in a courtroom
Who Should Attend: Attorneys, legal professionals and law
enforcement
Controllers and corporate managers
Detectives and private investigators
Internal and external auditors, CPAs, CAs andforensic accountants
Loss prevention and security professionals
Fraudsters are continually inventing and reinventing ways todeceive, and the challenge faced by all anti-fraud professionals ishow to stay one step ahead or at the very least, how to keep up.Training to stay current with new schemes and techniques is a must
for CFEs, but often busy schedules and tight budgets make attend-ing workshops or conferences difcult. The ACFEs online trainingopportunities offer convenient, exible solutions to support your
education and training needs.
ACFE webinars combine the interactive nature of a training semi-nar with the ease of learning from your home or ofce. Stay up todate on timely, relevant anti-fraud issues with expert instructionand real-world knowledge streamed live on the Internet. Sessionsare 100 minutes and count for 2 CPE credits. Upcoming dates forwebinars include July 25, September 26 and November 21. Visitwebinars.acfe.com for topics and speakers.
For attendees whose schedules conict with our live presentations,archived copies are available for purchase on CD or to download.Recent popular webinars available in the archives include Fraud-
Related Interviewing with one of the highest-rated ACFE faculty mem-bers, Don Rabon, and Ethics in an Unethical World , an exploration ofethical challenges that satises the ACFEs ethics credit requirement.
For more options on earning CPE credit from your desktop, theACFE offers more than 35 online self-study courses. This brows -er-based format combines text, videos, examples and interactivereview questions for a exible and convenient training opportunity.
For more information on upcoming webinars, archived presenta-tions or available self-studies, visit ACFE.com. n
Online Learning from theACFE Makes Earning CPEConvenient, Flexible
FeesACFE Members: $295Non-Members: $395
CPE Credit8
Field of StudyBusiness Law
Course LevelBasic
PrerequisitesNone
*Reservations subjectto availability.
CPE CREDIT:8
Upcoming Courses:TAMPA, FLNovember 4, 2013
Register for this course and Financial Institution Fraud (pg. 37) and SAVE $100!
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Introduction to DigitalForensics: Gatheringand PreservingElectronic Evidence The proliferation of technology in the modern-dayworkplace presents a world of opportunity for fraudsters
and a complex challenge for fraud investigators and examiners.
Desktops, laptops, smartphones, digital cameras, even watch-es and GPS devices can all be used to abet a fraud. They also all leave behind a digital trail. Gathering and preserving
electronic evidence requires a special set of considerations. Without a thorough understanding of digital forensics,
your next steps could compromise evidence or cause your ndings to be inadmissible in court.
This two-day, instructor-led course will introduce you to the essential knowledge you need when your investigationturns up electronic evidence. Learn best practices for evidence collection, chain of custody, expert designation and
analysis. Youll also take an in-depth look at the role of a digital forensics expert and how to effectively work with one.
You Will Learn How To: Properly handle digital evidence
Apply methods and legal implications of seizing digital
evidence Identify types of crimes involving digital media
Categorize types and characteristics of digital storagedevices
Perform techniques used to seize, secure and analyzedigital evidence
Understand the forensic examiners role and the dos anddonts of handling digital evidence
Recognize digital artifacts and the methodology forimaging digital evidence
Who Should Attend: IT professionals
Attorneys, legal professionals and law enforcement
personnel Detectives and private investigators
Internal auditors, forensic accountants, bank examiners
Certied Fraud Examiners and other anti-fraudprofessionals
ScheduleBoston, MAA g st 5-6 2013Boston Marriott Copley PlaceHotel Phone: +1 (617) 236-5800Room Rate*: $279 standardHotel Cut-off Date: July 15, 2013Early Registration Deadline : July 5, 2013
FeesACFE Members: $795Non-Members: $945
CPE Credit16
Field of StudyComputer Science
Course LevelBasic
PrerequisitesNone
*Reservations subject to availability. Payment must be received by Early RegistrationDeadline to obtain savings.
22 | REGISTER NOW VISIT ACFE.com/IDF CALL (800) 245-3321 or +1 (512) 478-9000
Register early to save $95 ! Visit ACFE.com/IDF
CPE CREDIT:16
Upcoming Courses:BOSTON, MAAugust 5-6, 2013
8/13/2019 3q Resource Gide 2013
23/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/FP REGISTER NOW
Fraud Prevention Virtually every entity suffers from fraud, though man-agement might not know it. With fraud costing entities an esti-
mated 5 percent of their annual revenues, organizations lackingproactive fraud prevention measures are the most at risk. This
one-day, instructor-led course will show you why traditional in-
ternal 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 managements responsibilities for preventingfraud 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 enti-
ties.
You Will Learn How To: Dene the legal aspects of fraud prevention
Recognize the differences between fraud deterrence andfraud detection
Identify reasons why traditional internal controls often failto deter fraud
Implement the seven factors for establishing an anti-fraudprogram
Find the gaps in your fraud prevention process
Outline the elements typically found in an anti-fraud policy
Who Should Attend: Controllers and corporate managers
Forensic and management accountants, accounts payableand nancial analysts
Governance, risk management and compliance ofcers
Internal and external auditors, CPAs and CAs
Loss prevention and security professionals
Business professionals, educators and students interested
in the anti-fraud eld Certied Fraud Examiners and other anti-fraud
professionals
ScheduleNew York, NYSeptembe 16, 2013Executive Conference CenterVenue Phone: +1 (212) 903-8060No hotel room block established.Visit ACFE.com/FP for nearby hotels.
FeesACFE Members: $295Non-Members: $395
CPE Credit8
Field of StudySpecialized Knowledge and Applications
Course LevelBasic
PrerequisitesNone
CPE CREDIT:8
Upcoming Courses:NEW YORK, NYSeptember 16, 2013
Register for this course and Uncovering Fraud with Financial and Ratio Analysis (pg. 32) and SAVE $100!
This course fullls the annual ethics CPErequirement for CFEs.
8/13/2019 3q Resource Gide 2013
24/5624 | REGISTER NOW VISIT ACFE.com/DA CALL (800) 245-3321 or +1 (512) 478-9000
ScheduleHouston, TXNovembe 6, 2013Crowne Plaza HoustonNear Reliant ParkHotel Phone: +1 (713) 748-3221Room Rate*: $109 single/doubleHotel Cut-Off Date: October 23, 2013
FeesACFE Members: $295Non-Members: $395
CPE Credit8
Field of StudyAuditing
Course LevelBasic
PrerequisitesNone
*Reservations subject to availability.
Using DataAnalytics toDetect Fraud Using Data Analytics to Detect Fraud will intro-duce you to the basic techniques of uncovering fraud throughdata analysis. Taking a software-independent approach, this
one-day course provides numerous data analytics tests that
can be used to detect various fraud schemes. You will also dis-
cover how to examine and interpret the results of those teststo identify the red ags of fraud.
You Will Learn How To: Use data analytics to detect fraud
Implement the full data analytics process, from determin-ing which data to acquire to spotting the warning signs offraud
Use different tools available to perform data analytics
Recognize common red ags of fraud that appear in thedata
Implement data analytics tests that can be used to detectnumerous fraud schemes
Analyze non-numeric data, such as text and timelines, forsigns of fraud
Who Should Attend: Controllers and corporate managers
Forensic and management accountants, accounts payableand nancial analysts
Internal and external auditors, CPAs and CAs
IT professionals
Certied Fraud Examiners and other anti-fraudprofessionals
CPE CREDIT:8
Upcoming Courses:HOUSTON, TXNovember 6, 2013
Register for this course and Money Laundering Schemes (pg. 41) and SAVE $100!
8/13/2019 3q Resource Gide 2013
25/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/ITA REGISTER NOW
ScheduleVisit ACFE.com/ITA for updatedseminar dates and information.
FeesACFE Members: $695Non-Members: $845
CPE Credit16
Field of StudyCommunications
Course LevelBasic
PrerequisitesNone
InterviewingTechniques forAuditors:Eliciting Information Gathering information from employee interviews isan integral part of the audit process, but getting to the truth
requires more than simple questions. Learn signicantly moreabout a company when you conduct interviews that probe
more deeply, follow up on signs of potential deception and
politely but rmly pursue evasiveness.
This two-day, instructor-led course will show you how to conduct more effective interviews during an audit in order to
successfully obtain the truth and detect lies and deception.
You Will Learn How To: Build effective interviews into audits
Formulate questions that will elicit informativeresponses
Foster rapport with interviewees
Analyze how your body language affects communi-cation with the interviewee
Who Should Attend: Forensic and management accountants, accounts
payable and nancial analysts
Internal and external auditors, CPAs and CAs
Certied Fraud Examiners and otheranti-fraud professionals
CPE CREDIT:16
Upcoming Courses:Visit ACFE.com/ITA for updated semidates and information.
8/13/2019 3q Resource Gide 2013
26/5626 | REGISTER NOW VISIT ACFE.com/ICI CALL (800) 245-3321 or +1 (512) 478-9000
ScheduleSan Francisco, CASeptember 4, 2013Venue: South San Francisco ConferenceCenterVenue Phone: +1 (650) 877-8787Hotel: Holiday Inn San Francisco AirportHotel Phone: 800-HOLIDAY or +1 (650)873-3550Room Rate*: $129 single/doubleHotel Cut-Off: August 13, 2013
FeesACFE Members: $295Non-Members: $395
CPE Credit8
Field of StudySpecialized Knowledge and Applications
Course LevelIntermediate
PrerequisitesUnderstanding of basic fraudexamination techniques.
*Reservations subject to availability.
InvestigatingConicts of Interest Conicts of interest can present signicant fraud risksfor corporations, government agencies, duciaries, customers
and suppliers. It is also one of the most difcult areas of fraud
to investigate and obtain adequate evidence. Improper investi-gations can create counterclaims and civil actions against orga-
nizations and fraud examiners.
In this class, gain an understanding of how and why conictsarise and how to spot the warning signs of a conict of interest,
plus leave with an understanding of issues specic to these
types of engagements.
You Will Learn How To: Implement investigative techniques for conict of interest
engagements
Conduct the ow of conict of interest investigations
Deal with witnesses and legal implications of these uniqueinvestigations
Prepare witness statements, documents and electronicevidence
Obtain appropriate evidence and preserve it to build aconict of interest case
Who Should Attend: Attorneys, legal professionals and law enforcement
personnel
Controllers and corporate managers
Detectives and private investigators
Forensic and management accountants
Internal and external auditors
Loss prevention and security professionals
Certied Fraud Examiners and other anti-fraudprofessionals
CPE CREDIT:8
Upcoming Courses:SAN FRANCISCO, CASeptember 4, 2013
Register for this course and Auditing for Internal Fraud (pg. 18) and SAVE $100!
Organizations lose an estimated5 percent of their annual revenuesto fraud.
Are you prepared?
8/13/2019 3q Resource Gide 2013
27/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/FRM REGISTER NOW
Fraud RiskManagement The eld of risk management has attracted in-creased mainstream attention in the wake of the economic
meltdown as the public has begun to comprehend the nega-
tive effects of uncontained risk. Unfortunately, many risk man-agement professionals tend to underestimate the role of fraud
in the scope of their professional duties.
With organizations losing an estimated 5 percent of their an-nual revenues to fraud, the need for a strong anti-fraud stance
and proactive, comprehensive approach to combating fraud is
clear. As organizations increase their focus on risk, they shouldtake the opportunity to consider, enact and improve measures
to detect, deter and prevent fraud. This course will explain howorganizations can integrate anti-fraud initiatives into their risk
management programs to:
Identify, assess and manage fraud risks from all sources
Support fraud risk management initiatives by establishing an anti-fraud culture and promoting fraud awareness throughout theorganization
Develop a system of internal controls to address the entitys fraud risks
Address and respond to any identied instances of fraud
You Will Learn How To: Identify fraud risks and the factors that inuence them
Analyze existing risk management frameworks and howthey pertain to managing fraud risk
Develop and implement the necessary components of asuccessful fraud risk management program
Identify the elements of a strong ethical corporate culture
Promote fraud awareness to employees at all levels of theorganization
Who Should Attend: Bank and nancial institution auditors
Controllers and corporate managers
Forensic and management accountants, accounts payableand nancial analysts
Governance, risk management and compliance ofcers
Internal and external auditors, CPAs and CAs
Certied Fraud Examiners and other anti-fraudprofessionals
ScheduleMiami, FLAugust 5-6, 2013InterContinental MiamiHotel Phone: +1 (305) 577-1000Room Rate*: $109 single/doubleHotel Cut-Off: July 15, 2013Early Registration Deadline :July 5, 2013
Chicago, ILOctober 17-18, 2013Chicago Executive Conference CenterVenue Phone: +1 (773) 693-5511No hotel room block established.Visit ACFE.com/FRM for a list ofnearby hotels.Early Registration Deadline :September 17, 2013
FeesACFE Members: $795Non-Members: $945
CPE Credit16
Field of StudyManagement AdvisoryServices
Course LevelIntermediate
PrerequisitesFamiliarity with commonfraud schemes and risks.
*Reservations subject to availability. Payment must be received by EarlyRegistration Deadline to obtainsavings.
Register early to save $95 ! Visit ACFE.com/FRM
CPE CREDIT:16
Upcoming Courses:MIAMI, FLAugust 5-6, 2013
CHICAGO, ILOctober 17-18, 2013
This course fullls the annual ethics CPErequirement for CFEs.
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ScheduleSeattle, WAOctobe 28, 2013Cedarbrook LodgeHotel Phone (877) 515-2176Roome Rate*: $164 single/doubleHotel Cut-Off: September 27, 2013
FeesACFE Members: $295Non-Members: $395
CPE Credit8
Field of StudySpecialized Knowledge and Applications
Course LevelIntermediate
PrerequisitesBasic knowledge of compliance conceptsand fraud examination techniques.
*Reservations subject to availability.
Fraud-RelatedCompliance Managing anti-fraud compliance obligations forcompanies can be a daunting task. Anti-fraud laws and regula-
tions often impose monitoring, auditing, collecting and report-
ing requirements on regulated entities. And often, regulatedentities must coordinate such efforts into a variety of fraud-pre-
vention plans. Moreover, when anti-fraud regulations change,
fraud examiners must be ready to implement any new require-
ments 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 compli-
ance with industry practices and anti-fraud laws and regulations.
You Will Learn How To: Mitigate the risk for penalties under the Federal Sentenc-
ing Guidelines at your organization
Implement the elements of an effective compliance andethics program
Comply with anti-fraud laws and regulations, including theFCPA, commercial bribery s tatutes, SOX, anti-trust regula-tions and industry-specic legislation
Identify the need and plan for investigations into suspect-ed non-compliance or fraud
Create an effective fraud prevention program
Who Should Attend: Attorneys, legal professionals and law enforcement per-
sonnel
Bank and nancial institution auditors
Detectives and private investigators
Governance, risk management and compliance ofcers
Internal auditors, forensic accountants and bank examiners
Certied Fraud Examiners and other anti-fraudprofessionals
28 | REGISTER NOW VISIT ACFE.com/FRC CALL (800) 245-3321 or +1 (512) 478-9000
Fraud examiners must be readyto implement new compliancerequirements.
Are You?
CPE CREDIT:8
Upcoming Courses:SEATTLE, WAOctober 28, 2013
Register for this course and Investigating on the Internet (pg. 40) and SAVE $100!
8/13/2019 3q Resource Gide 2013
29/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/VA REGISTER NOW
DetectingFraud ThroughVendor Audits The potential for fraud is not solely an internal threat;the businesses that provide an organization with goods andservices can engage in fraudulent behavior as well. One of the
ways to mitigate these external risks is to establish a contrac-
tual right-to-audit in purchasing and other vendor contracts.
Auditing vendors and suppliers can be a critical deterrent anddetection device for companies to ensure they are being treat-
ed equitably and are not victims of fraud.
Discover best practices and valuable tips to protect your organization from fraud perpetrated by vendors. In this one-day ACFE training course, you will learn how to develop a solid foundation for vendor audits, how to identify which
vendors to target and what common fraud schemes to look for.
You Will Learn How To: Ensure your contract language supports future audits
Assess the strength of current contracts and audit clauselanguage, and why it is vital to do so
Manage the vendor-audit relationship and identifycandidates for vendor audits
Recognize the types of fraud and related red ags theymight uncover during vendor audits
Who Should Attend: Controllers and corporate managers
Forensic and management accountants, accounts payableand nancial analysts
Internal and external auditors, CPAs and CAs
Certied Fraud Examiners and other anti-fraudprofessionals
ScheduleWashington, D.C.August 7, 2013Executive Conference Center Washington, D.C.Phone: +1 (571) 481-2200No group room block established.Visit ACFE.com/VA for a list of nearbyhotels.
FeesACFE Members: $295Non-Members: $395
CPE Credit8
Field of StudyAuditing
Course LevelIntermediate
PrerequisitesFamiliarity with the contract andprocurement process.
NEW COURSE!
Discover best practices and valuabletips to protect your organization from
fraud perpetrated by vendors.
CPE CREDIT:8
Upcoming Courses:WASHINGTON, D.C.August 7, 2013
Register for this course and Bribery and Corruption (pg. 33) and SAVE $100!
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ScheduleAustin, TXSeptembe 16-18, 2013Omni Austin Hotel DowntownHotel Phone: (800) THE-OMNIRoom Rate*: $189 single/double(limited govt rate rooms available)Hotel Cut-Off Date: August 16, 2013Early Registration Deadline :August 16, 2013
FeesACFE Members: $995Non-Members: $1,195
CPE Credit24
Course LevelAdvanced
PrerequisitesSee ACFE.com/AFET for suggestedprerequisites.
*Reservations subject to availability. Payment must be received by Early Registration Deadlineto obtain savings.
Advanced FraudExaminationTechniquesAcquire the case experience and know-how youneed to excel in your job. This three-day advanced course takes
place in a uniquely interactive learning environment where youwill work on two actual fraud cases that have been modied
for teaching purposes. Working through these scenarios, you
will simulate many aspects of a real case interviewing a sus-
pect and trying to obtain a confession; compiling evidence andbuilding your case; offering testimony and being cross-exam-
ined. 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: Plan and execute complex fraud examinations
Use functional knowledge of advanced legal issues per-taining to your investigation
Strengthen your evidence-gathering skills by determiningwhat items are relevant and how they should be collectedand interpreted
Implement advanced analytical techniques for detectingcommon fraud schemes
Improve your ability to use technology and the latestcomputer software
Prepare for and conduct critical interviews of bothwitnesses and suspects pertinent to the case
Testify under direct and cross-examination
Who Should Attend: Experienced fraud examiners seeking to complement
their practical experience with the knowledge of leadinganti-fraud experts
Attorneys, legal professionals and law enforcementpersonnel
Controllers and corporate managers
Detectives and private investigators
Forensic and management accountants, accounts payableand nancial analysts
Governance, risk management and compliance ofcers
Government employees
Internal and external auditors, CPAs and CAs
Loss prevention and security professionals
Register early to save $95 ! Visit ACFE.com/AFET
30 | REGISTER NOW VISIT ACFE.com/AFET CALL (800) 245-3321 or +1 (512) 478-9000
CPE CREDIT:24
Upcoming Courses:AUSTIN, TXSeptember 16-18, 2013
This course fullls the annual ethics CPErequirement for CFEs.
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8/13/2019 3q Resource Gide 2013
32/5632 | REGISTER NOW VISIT ACFE.com/UFRA CALL (800) 245-3321 or +1 (512) 478-9000
ScheduleNew York, NYSeptembe 17-18, 2013Executive Conference CenterVenue Phone: +1(212) 903-8060No group room block established.Visit ACFE.com/UFRA for a list ofnearby hotels.Early Registration Deadline :August 16, 2013
FeesACFE Members: $695Non-Members: $845
CPE Credit16
Field of StudyAuditing
Course LevelAdvanced
PrerequisitesSee ACFE.com/UFRA for suggestedprerequisites.
Payment must be received by Early Registration Deadlineto obtain savings.
Uncovering Fraudwith Financial andRatio AnalysisAnomalies in an organizations nancial reportscan be an indicator that fraudulent activity is occurring if you
know what to look for. Digging deep into the nancial state-ments offers an advanced method of detecting fraud by uncov-
ering relationships that dont make sense and highlighting red
ags of potential manipulation.
Learn how to use in-depth nancial and ratio analysis to spot the warning signs of fraud in your organization during
this two-day ACFE seminar. This instructor-led course will provide you with an overview of numerous types of analysesthat can be used to identify embezzlement, corruption schemes and fraudulent nancial reporting. Practical problemsand real case examples discussed throughout the course will illustrate many of the principles and techniques that are
presented.
You Will Learn How To: Design nancial analyses aimed at detecting specic types
of fraud schemes, including asset misappropriations, cor-ruption schemes and nancial statement fraud
Elevate the fraud-detection capabilities of traditional hori-
zontal, vertical and ratio analyses Recognize nancial anomalies, including duplicate transac-
tions and violations of Benfords Law
Apply complex ratios, such as the Beneish M-score andother multiple-factor analyses
Formulate targeted ratios that combine non-nancial datawith nancial data
Design and perform a fraud risk assessment to determinewhich ratios are of the greatest importance to monitor
Select and implement monitoring tools to help automateand improve detection of nancial red ags
Who Should Attend: Certied Fraud Examiners and other anti-fraud specialists
Internal and external auditors
Forensic accountants
Controllers, CPAs and other accounting professionals
NEW COURSE!
Register early to save $95 ! Visit ACFE.com/UFRA
Upcoming Courses:NEW YORK, NYSeptember 17-18, 2013
Register for this course and Fraud Prevention (pg. 23)and SAVE $100!
CPE CREDIT:16
8/13/2019 3q Resource Gide 2013
33/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/BC REGISTER NOW
Bribery andCorruption A dramatic increase in the number of enforcementsand in the penalties paid during settlements have made bribery
and corruption a key issue for many global organizations. Theextension of anti-corruption laws to vendors presents an add-
ed vulnerability to companies in the U.S. How do you ensure
that both your employees and the third parties that play a criti-
cal role for your organization are following the rules?
Learn how to effectively incorporate anti-bribery and corruption
compliance policies into your anti-fraud strategy at this two-day ACFE seminar. You will gain an understanding of how
the Foreign Corrupt Practices Act (FCPA) and UK Bribery Act impact your organization and how to protect against thetwin threats of bribery and corruption, from identifying possible violations to managing a global investigation.
You Will Learn How To: Navigate the legal elements of bribery and corruption
Implement policies and procedures to comply with theFCPA and UK Bribery Act
Identify common corruption schemes
Evaluate the effectiveness of your anti-corruptioncompliance program
Conduct third-party due diligence
Respond to red ags of corruption
Manage investigations across international borders
Who Should Attend: Attorneys, legal professionals and law enforcement
personnel
Controllers and corporate managers
Detectives and private investigators
Forensic and management accountants, accounts payableand nancial analysts
Governance, risk management and compliance ofcers
Internal and external auditors, CPAs and CAs
Business professionals, educators and students interestedin the anti-fraud eld
Certied Fraud Examiners and other anti-fraudprofessionals
ScheduleWashington, D.C.A g st 8-9, 2013Executive Conference Center - Washington, D.C.Venue Phone: +1 (571) 481-2200No group room block established.Visit ACFE.com/BC for a list ofnearby hotels.Early Registration Deadline : July 5, 2013
NEW COURSE!
Register early to save $95 ! Visit ACFE.com/BC
FeesACFE Members: $695Non-Members: $845
CPE Credit16
Field of StudySpecialized Knowledgeand Applications
Course LevelOverview
PrerequisitesNone
Payment must be received by Early Registration Dead-line to obtain savings.
CPE CREDIT:16
Upcoming Courses:WASHINGTON, D.C.August 8-9, 2013
Register for this course and Detecting Fraud ThroughVendor Audits (pg. 29) and SAVE $100!
8/13/2019 3q Resource Gide 2013
34/5634 | REGISTER NOW VISIT ACFE.com/BYFP CALL (800) 245-3321 or +1 (512) 478-9000
ScheduleLas Vegas, NVDecembe 11, 2013The Westin Las VegasHotel Phone: (866) 837-4215Room Rate*: $99 single/doubleHotel Cut-Off: November 10, 2013
FeesACFE Members: $295Non-Members: $395
CPE Credit8
Field of StudyBusiness Management and Organization
Course LevelOverview
PrerequisitesNone
*Reservations subject to availability.
Building Your FraudExamination Practice Demand for fraud examination services is at anall-time high. Lawyers, consulting rms, government agencies and
companies of all sizes require the expertise of fraud examiners. A
challenge for many small rms and solo practitioners is connect-
ing with these opportunities and growing their businesses.
This one-day, instructor-led course will teach the types of fraud
examination services in demand and provide practical adviceon how to market your services to those who need them most.
Find your niche in the anti-fraud profession.
You Will Learn How To: Build a personal brand that will help you attract and retain
clients
Develop your business plan
Promote your rm through a variety of mediums
Network to build your client base through referrals
Who Should Attend: Attorneys, legal professionals and law enforcement
personnel
Business professionals with mid-size and larger rms whoplan to introduce or expand their current offering to includefraud examination services
Detectives and private investigators
Individuals who are considering starting a practice focusedon fraud deterrence and detection
Internal and external auditors, CPAs, CAs and forensic
accountants IT professionals
Certied Fraud Examiners and other anti-fraudprofessionals
What types of fraud examinationservices are in demand?
Learn practical ways to marketyour services to those who needthem most.
CPE CREDIT:8
Upcoming Courses:LAS VEGAS, NVDecember 11, 2013
Register for this course and Controlling the Risk of Asset Misappropriation (pg. 36) and SAVE $100!
8/13/2019 3q Resource Gide 2013
35/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/CPF REGISTER NOW
ScheduleSan Diego, CADecember 16-17, 2013Hilton San Diego BayfrontHotel Phone: +1 (619) 564-3333Room Rate*: $109 standardHotel Cut-Off: November 25, 2013Early Registration Deadline :November 15, 2013
FeesACFE Members: $695Non-Members: $845
CPE Credit16
Field of StudySpecialized Knowledge and Applications
Course LevelOverview
PrerequisitesNone
*Reservations subject to availability. Payment must be received by Early Registration Deadlineto obtain savings.
Contract andProcurement FraudThe rise in contract management and the out-sourcing of goods and services has created an increase in pro-
curement fraud. It can occur at every stage of the contracting
process. Appropriate controls, fraud prevention strategies andproper tendering processes are necessary in the ght against
this fraud. This two-day course will teach you the best prac-
tices for preventing, detecting and investigating contract and
procurement fraud.
Organizations can be defrauded through collusion among bidders, collusion between employers and contractors, and
by procurement employees acting alone. Consequently, you need to be aware of the vulnerabilities and risks associat-ed with bribery, corruption and other fraudulent procurement activities. 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 ags of bribery and corruption
Recognize bid-rigging and market-allocation schemes
Reduce the risk of vendor fraud
Develop an investigation plan to respond to suspectedprocurement fraud
Who Should Attend: Attorneys, legal professionals and law enforcement
personnel
Control