ANTI-FRAUD Resource GuideSECOND QUARTER 2016GLOBAL EDITION

27th Annual ACFE Global Fraud Conference PG 8

What Makes a Fraudster

TICK

NEW 2016 CFE Exam Prep Course International Edition PG 22

Finding the Truth PG 28

2 | LEARN MORE VISIT ACFEcom CALL +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 wwwlearningmarketorg

DISCLAIMERS

Cancellation Policy mdash 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 USD 100 adminis-trative 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 ACFEcom for the latest updates

Reservations subject to availability

daggerPayment 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

PhotoVideo Release mdash By registering for this event I grant the ACFE or anyone authorised 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 ACFEcomshop

copy 2016 Association of Certified Fraud Examiners Inc ldquoACFErdquo ldquoCFErdquo ldquoCerti-fied Fraud Examinerrdquo ldquoCFE Exam Prep Courserdquo ldquoFraud Magazinerdquo ldquoAssociation of Certified Fraud Examinersrdquo Report to the Nations the ACFE Seal the ACFE Logo and related trademarks names and logos are the property of the As-sociation of Certified Fraud Examiners Inc and are registered andor used in the US and countries around the world

8 222016 CFE Exam Prep Course International Edition

Contents

27th Annual ACFE Global Fraud Conference CPE 4-40

Membership and Certification (pgs 3-6)

What Makes a Fraudster Tick 3

ACFE Membership Benefits 6

ACFE Learning Events (pgs 7-21)

2016 Calendar of Events 7

Conferences (pgs 8-11)

27th Annual ACFE Global Fraud Conference 8

2016 ACFE Fraud Conference Canada 10

2016 ACFE Fraud Conference Asia-Pacific 11

Upcoming Conferences 12

Seminars (pgs 14-21)

CFE Exam Review Course 14

Principles of Fraud Examination 16

Bribery and Corruption 17

Contract and Procurement Fraud 18

Fraud Risk Management 19

Using Data Analytics to Detect Fraud 20

ACFE Faculty 21

ACFE Bookstore (pgs 22-31)

2016 CFE Exam Prep Course International Edition 22

Self-Study CPE 24

Merchandise 30

ACFE Webinars 31

CFE Exam Review Course 14

LEARN MORE VISIT ACFEcom CALL +1 (512) 478-9000 | 3

It is an unfortunate truth that fraud exists in every coun-try and in every industry One of the most challenging parts of this continuing fight is understanding what goes on in the mind of someone who commits fraud What causes one person facing financial hard-ships to steal from his em-ployer while another finds a more honest way to pay his bills And what goes through the mind of individuals as they are making that choice mdash that first decision mdash to become a fraudster How do they continue to justify their actions to themselves as they carry out their schemes

As an anti-fraud pro-fessional itrsquos important to look for the answers to those questions You cannot ef-fectively deter fraud unless you have a full and com-plete grasp of the different motivations and tipping points that might affect a fraudster I have found that interviewing fraudsters is one of the best tools to truly enter their minds Irsquom always surprised that anyone is willing to sit down and talk on camera about their crimes Even though we do not pay them for interviews there are at least a few people each year who are willing to talk candidly about their mistakes

Each story is interesting in its own right but when com-bined you begin to see the common thought patterns dis-played by these perpetrators before during and after the crime It is also important to examine different theories of-

fered by experts mdash both past and present mdash about what causes some people to turn to fraud

One thing that has always stood out to me while try-ing to understand fraudsters is that the Fraud Triangle is alive and well Every so of-ten someone argues that the triangle is no longer relevant or needs to be revised But based on the interviews the ACFE has conducted over just the last four or five years it is just as relevant now as it was back in Dr Donald Cresseyrsquos day His basic the-ory still holds up fraud is

likely to occur if the subject has some kind of unshareable financial pressure a perceived opportunity to relieve that pressure and the ability to rationalise his or her conduct so that there is a lessening of guilt or a feeling of justification

However as fraud examiners it is important to remem-ber to exercise reasonable caution when evaluating any par-

What Makes a Fraudster Tick

by John D Gill JD CFE

One thing that has always stood out to me while trying to understand fraud-

sters is that the Fraud Triangle is

alive and well

4 | LEARN MORE VISIT ACFEcom CALL +1 (512) 478-9000

ticular individual Obviously some of the characteristics Irsquove seen displayed in fraudsters are also found in many people who do not choose a path of crime But understanding and watching for the psychological signs of fraudsters can be immensely valuable in investigating a suspected perpetrator or even in iden-tifying potential warning signs that merit further examination

I am excited to announce that the ACFE has developed a new 1-day class Understanding the Mindset of a Fraudster We will also be offering a 4-hour ver-sion of the class as a Pre-Conference session at this yearrsquos 27th Annual ACFE Global Fraud Conference The seminar will examine fraudstersrsquo behaviours and motivations as well as the pressures opportunities and rationalisations for their frauds Through discussions about human behaviour video interviews with convicted fraudsters and interactive problem-solving you will gain a deeper understanding of mindsets and personality traits common to many fraudsters

The motivation behind the course was simple We have video interviews with dozens of convicted fraudsters explaining what they did how they did it and what they were thinking at the time We also have a rich library of research on criminal behaviours What better way to teach fraud examiners about the mind of a fraudster than to pair up the research with our interviews And while the stories of the fraud cases are educational they are also entertaining After you see and hear some of the facts of these cases you will agree that truth is often stranger than fiction

A good fisherman understands how a fish reacts to different types of lures and water conditions A good fraud examiner understands how individuals react to different interview techniques and workplace controls Understanding more about the mindset of a fraudster will better prepare you to catch those people who travel outside the lines to enrich themselves at someone elsersquos expense

John Gill JD CFE is the ACFErsquos Vice President ndash Education an ACFE

faculty member and a co-instructor of the CFE Exam Review Course

He is a co-author of the Fraud Examiners Manual and serves as the

editor-in-chief for the CFE Exam and the CFE Exam Prep Course

After you see and hear some of the facts of

these cases you will agree that truth is often stranger than

fiction

In his spare time David Bach CFE enjoys volunteering for or-

ganisations like the food bank in New York City and Habitat for

Humanity helping to assist with disaster relief efforts in New

Jersey and Louisiana Bachrsquos desire to work with people is also

present in his career mdash he says the most rewarding aspect of

his job is ldquothe people both my colleagues and those I examinerdquo

In his current position as Vice President at Credit Suisse Bach

says ldquoWhen people hear that Irsquom an auditor they automatically

think I deal mostly with just numbers and facts But the reality is

that much of my time involves talking to people about how they

do their job and what they knowrdquo

Where were you born and raised

I was born in New York City but I grew up on Long Island and

now live there with my wife and children

What is your current role and what does it entail

I am a vice president in Credit Suissersquos Global Internal Audit

Department and am based in the New York office I conduct

in-depth reviews of the bankrsquos internal controls surrounding

front-office businesses and supporting operations My current

focus is primarily on conduct risk financial crime anti-mon-

ey laundering and private banking I look to uncover control

weaknesses and risks and I work with management to identify

effective solutions and then report on the results

How did you become passionate about fighting fraud

Early in my career I was following up on issues from a prior

audit at a branch office I selected a small sample to verify that

they were in compliance with the agreed actions While review-

ing the documents requested it became apparent that one

of the officers had approved some inappropriate transactions

that benefitted him and a client The investigation eventually

resulted in the termination of the employee Shortly after this

investigation I left that company but the experience piqued my

interest

What is one of the biggest lessons yoursquove learned since

becoming a Certified Fraud Examiner (CFE)

Irsquove only been a CFE for about a year now but Irsquom always sur-

prised by the diverse backgrounds and positions of those who

carry this credential Initially I thought that most CFEs would

have an accounting or auditing background like me But Irsquove

found that many CFEs are police officers FBI agents private

investigators are in the military etc They each come from dif-

ferent backgrounds but use the core skills of the CFE credential

to do their jobs Itrsquos also been very helpful for me to reach out

to other CFEs from different disciplines that might have other

perspectives on many of the

issues we deal with

How do you stay current on

the latest fraud schemes

Since passing the CFE Exam

last year Irsquove been reading

everything I can on fraud

including books and business

publications A great help to

me was the 26th Annual ACFE

Global Fraud Conference

in Baltimore Maryland The

breadth of sessions and the

number of topics were amaz-

ing I also had the opportunity to make connections with others

who have been addressing these risks for years This has been

a great resource to me as I try to expand my knowledge and

understanding of this area

What do you think has contributed to your success

The key is to be open to new ideas and challenges Over the past

two years Irsquove studied for and passed both the exams to become

a CFE and a certified money laundering expert Preparing for

these exams instilled discipline and allowed me to increase the

depth of my knowledge Itrsquos provided me with the confidence

and industry recognition to take on roles of increasing complexity

and responsibilities

Are there any trends (eg demographic social legal) that

concern you

The greatest concern I see is of the growing risk of cybercrime

This isnrsquot only a risk to individuals and businesses but also

to national security At the ACFE Global Fraud Conference

keynote speaker Brian Krebs discussed the growing menace of

state-sponsored cybercrime that could be used for espionage

and to threaten our financial systems and key infrastructure

This risk is going to be a big challenge in the years ahead

What do you consider to be the most important values a

CFE must embody

A CFE must have and project integrity honesty and a desire for

the truth When we start a fraud examination we run the risk of

entering with preconceived notions of what happened or whorsquos

at fault Therefore as a CFE we must always have the integrity

to follow the evidence to discover the truth whatever that truth

turns out to be

LEARN MORE VISIT ACFEcom CALL +1 (512) 478-9000 | 5

Career is About More Than Numbers and Facts for Credit Suisse VP

David Bach CFE Vice President Credit Suisse

6 | LEARN MORE VISIT ACFEcomMembership CALL +1 (512) 478-9000

Exclusive Member Resourcesbull Publications mdash 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

bull Savings on Anti-Fraud Training mdash Last year ACFE members saved more than USD 3 million on the best anti-fraud training available

bull Articles and Reports mdash 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

bull Tools mdash Risk assessments sample documents and a database of CFEs to assist you with your most confound-ing fraud issues are just a few of the many tools available to ACFE members

bull Videos mdash 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

bull Podcasts mdash The ACFErsquos monthly podcast Fraud Talk breaks down case studies interviews the industryrsquos leading experts and provides the tools you need to spot fight and prevent fraud

bull Online Career Center mdash 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 reacutesumeacute evaluations by an award-winning author and former hiring manager

bull Free Webinars mdash Earn free CPE while staying abreast of new topics with free members-only webinars

The CFE Credentialbull Obtain the Certified Fraud Examiner (CFE) credential and

position yourself as an anti-fraud expert helping to fur-ther your professional growth and advance your career Only ACFE members may become CFEs

bull Increase your earning potential mdash According to the 20152016 Compensation Guide for Anti-Fraud Professionals CFEs earn 23 more than their non-certified colleagues

bull Improve your marketability and job security mdash Robert Half International identifies the CFE as ldquoin-demandhellipone of the most marketable credentials todayrdquo and AE Feld-man a leading executive search firm states ldquohellipthe CFE has emerged as the gold standard in the area of fraudrdquo

ACFE Membership and CertificationToday more than 75000 ACFE members are

protecting our global economy and ensuring integ-

rity 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

ldquoThe ACFE has embraced the international flavor in its membershiphellipif yoursquore doing a lot of investigations some of them take you across borders and having a global presence is importantrdquo

mdash Malcolm Reid CFE CPP CBCP Brison Ltd

2 | LEARN MORE VISIT ACFEcom CALL +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 wwwlearningmarketorg

DISCLAIMERS

Cancellation Policy mdash 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 USD 100 adminis-trative 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 ACFEcom for the latest updates

Reservations subject to availability

daggerPayment 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

PhotoVideo Release mdash By registering for this event I grant the ACFE or anyone authorised 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 ACFEcomshop

copy 2016 Association of Certified Fraud Examiners Inc ldquoACFErdquo ldquoCFErdquo ldquoCerti-fied Fraud Examinerrdquo ldquoCFE Exam Prep Courserdquo ldquoFraud Magazinerdquo ldquoAssociation of Certified Fraud Examinersrdquo Report to the Nations the ACFE Seal the ACFE Logo and related trademarks names and logos are the property of the As-sociation of Certified Fraud Examiners Inc and are registered andor used in the US and countries around the world

8 222016 CFE Exam Prep Course International Edition

Contents

27th Annual ACFE Global Fraud Conference CPE 4-40

Membership and Certification (pgs 3-6)

What Makes a Fraudster Tick 3

ACFE Membership Benefits 6

ACFE Learning Events (pgs 7-21)

2016 Calendar of Events 7

Conferences (pgs 8-11)

27th Annual ACFE Global Fraud Conference 8

2016 ACFE Fraud Conference Canada 10

2016 ACFE Fraud Conference Asia-Pacific 11

Upcoming Conferences 12

Seminars (pgs 14-21)

CFE Exam Review Course 14

Principles of Fraud Examination 16

Bribery and Corruption 17

Contract and Procurement Fraud 18

Fraud Risk Management 19

Using Data Analytics to Detect Fraud 20

ACFE Faculty 21

ACFE Bookstore (pgs 22-31)

2016 CFE Exam Prep Course International Edition 22

Self-Study CPE 24

Merchandise 30

ACFE Webinars 31

CFE Exam Review Course 14

LEARN MORE VISIT ACFEcom CALL +1 (512) 478-9000 | 3

It is an unfortunate truth that fraud exists in every coun-try and in every industry One of the most challenging parts of this continuing fight is understanding what goes on in the mind of someone who commits fraud What causes one person facing financial hard-ships to steal from his em-ployer while another finds a more honest way to pay his bills And what goes through the mind of individuals as they are making that choice mdash that first decision mdash to become a fraudster How do they continue to justify their actions to themselves as they carry out their schemes

As an anti-fraud pro-fessional itrsquos important to look for the answers to those questions You cannot ef-fectively deter fraud unless you have a full and com-plete grasp of the different motivations and tipping points that might affect a fraudster I have found that interviewing fraudsters is one of the best tools to truly enter their minds Irsquom always surprised that anyone is willing to sit down and talk on camera about their crimes Even though we do not pay them for interviews there are at least a few people each year who are willing to talk candidly about their mistakes

Each story is interesting in its own right but when com-bined you begin to see the common thought patterns dis-played by these perpetrators before during and after the crime It is also important to examine different theories of-

fered by experts mdash both past and present mdash about what causes some people to turn to fraud

One thing that has always stood out to me while try-ing to understand fraudsters is that the Fraud Triangle is alive and well Every so of-ten someone argues that the triangle is no longer relevant or needs to be revised But based on the interviews the ACFE has conducted over just the last four or five years it is just as relevant now as it was back in Dr Donald Cresseyrsquos day His basic the-ory still holds up fraud is

likely to occur if the subject has some kind of unshareable financial pressure a perceived opportunity to relieve that pressure and the ability to rationalise his or her conduct so that there is a lessening of guilt or a feeling of justification

However as fraud examiners it is important to remem-ber to exercise reasonable caution when evaluating any par-

What Makes a Fraudster Tick

by John D Gill JD CFE

One thing that has always stood out to me while trying to understand fraud-

sters is that the Fraud Triangle is

alive and well

4 | LEARN MORE VISIT ACFEcom CALL +1 (512) 478-9000

ticular individual Obviously some of the characteristics Irsquove seen displayed in fraudsters are also found in many people who do not choose a path of crime But understanding and watching for the psychological signs of fraudsters can be immensely valuable in investigating a suspected perpetrator or even in iden-tifying potential warning signs that merit further examination

I am excited to announce that the ACFE has developed a new 1-day class Understanding the Mindset of a Fraudster We will also be offering a 4-hour ver-sion of the class as a Pre-Conference session at this yearrsquos 27th Annual ACFE Global Fraud Conference The seminar will examine fraudstersrsquo behaviours and motivations as well as the pressures opportunities and rationalisations for their frauds Through discussions about human behaviour video interviews with convicted fraudsters and interactive problem-solving you will gain a deeper understanding of mindsets and personality traits common to many fraudsters

The motivation behind the course was simple We have video interviews with dozens of convicted fraudsters explaining what they did how they did it and what they were thinking at the time We also have a rich library of research on criminal behaviours What better way to teach fraud examiners about the mind of a fraudster than to pair up the research with our interviews And while the stories of the fraud cases are educational they are also entertaining After you see and hear some of the facts of these cases you will agree that truth is often stranger than fiction

A good fisherman understands how a fish reacts to different types of lures and water conditions A good fraud examiner understands how individuals react to different interview techniques and workplace controls Understanding more about the mindset of a fraudster will better prepare you to catch those people who travel outside the lines to enrich themselves at someone elsersquos expense

John Gill JD CFE is the ACFErsquos Vice President ndash Education an ACFE

faculty member and a co-instructor of the CFE Exam Review Course

He is a co-author of the Fraud Examiners Manual and serves as the

editor-in-chief for the CFE Exam and the CFE Exam Prep Course

After you see and hear some of the facts of

these cases you will agree that truth is often stranger than

fiction

In his spare time David Bach CFE enjoys volunteering for or-

ganisations like the food bank in New York City and Habitat for

Humanity helping to assist with disaster relief efforts in New

Jersey and Louisiana Bachrsquos desire to work with people is also

present in his career mdash he says the most rewarding aspect of

his job is ldquothe people both my colleagues and those I examinerdquo

In his current position as Vice President at Credit Suisse Bach

says ldquoWhen people hear that Irsquom an auditor they automatically

think I deal mostly with just numbers and facts But the reality is

that much of my time involves talking to people about how they

do their job and what they knowrdquo

Where were you born and raised

I was born in New York City but I grew up on Long Island and

now live there with my wife and children

What is your current role and what does it entail

I am a vice president in Credit Suissersquos Global Internal Audit

Department and am based in the New York office I conduct

in-depth reviews of the bankrsquos internal controls surrounding

front-office businesses and supporting operations My current

focus is primarily on conduct risk financial crime anti-mon-

ey laundering and private banking I look to uncover control

weaknesses and risks and I work with management to identify

effective solutions and then report on the results

How did you become passionate about fighting fraud

Early in my career I was following up on issues from a prior

audit at a branch office I selected a small sample to verify that

they were in compliance with the agreed actions While review-

ing the documents requested it became apparent that one

of the officers had approved some inappropriate transactions

that benefitted him and a client The investigation eventually

resulted in the termination of the employee Shortly after this

investigation I left that company but the experience piqued my

interest

What is one of the biggest lessons yoursquove learned since

becoming a Certified Fraud Examiner (CFE)

Irsquove only been a CFE for about a year now but Irsquom always sur-

prised by the diverse backgrounds and positions of those who

carry this credential Initially I thought that most CFEs would

have an accounting or auditing background like me But Irsquove

found that many CFEs are police officers FBI agents private

investigators are in the military etc They each come from dif-

ferent backgrounds but use the core skills of the CFE credential

to do their jobs Itrsquos also been very helpful for me to reach out

to other CFEs from different disciplines that might have other

perspectives on many of the

issues we deal with

How do you stay current on

the latest fraud schemes

Since passing the CFE Exam

last year Irsquove been reading

everything I can on fraud

including books and business

publications A great help to

me was the 26th Annual ACFE

Global Fraud Conference

in Baltimore Maryland The

breadth of sessions and the

number of topics were amaz-

ing I also had the opportunity to make connections with others

who have been addressing these risks for years This has been

a great resource to me as I try to expand my knowledge and

understanding of this area

What do you think has contributed to your success

The key is to be open to new ideas and challenges Over the past

two years Irsquove studied for and passed both the exams to become

a CFE and a certified money laundering expert Preparing for

these exams instilled discipline and allowed me to increase the

depth of my knowledge Itrsquos provided me with the confidence

and industry recognition to take on roles of increasing complexity

and responsibilities

Are there any trends (eg demographic social legal) that

concern you

The greatest concern I see is of the growing risk of cybercrime

This isnrsquot only a risk to individuals and businesses but also

to national security At the ACFE Global Fraud Conference

keynote speaker Brian Krebs discussed the growing menace of

state-sponsored cybercrime that could be used for espionage

and to threaten our financial systems and key infrastructure

This risk is going to be a big challenge in the years ahead

What do you consider to be the most important values a

CFE must embody

A CFE must have and project integrity honesty and a desire for

the truth When we start a fraud examination we run the risk of

entering with preconceived notions of what happened or whorsquos

at fault Therefore as a CFE we must always have the integrity

to follow the evidence to discover the truth whatever that truth

turns out to be

LEARN MORE VISIT ACFEcom CALL +1 (512) 478-9000 | 5

Career is About More Than Numbers and Facts for Credit Suisse VP

David Bach CFE Vice President Credit Suisse

6 | LEARN MORE VISIT ACFEcomMembership CALL +1 (512) 478-9000

Exclusive Member Resourcesbull Publications mdash 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

bull Savings on Anti-Fraud Training mdash Last year ACFE members saved more than USD 3 million on the best anti-fraud training available

bull Articles and Reports mdash 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

bull Tools mdash Risk assessments sample documents and a database of CFEs to assist you with your most confound-ing fraud issues are just a few of the many tools available to ACFE members

bull Videos mdash 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

bull Podcasts mdash The ACFErsquos monthly podcast Fraud Talk breaks down case studies interviews the industryrsquos leading experts and provides the tools you need to spot fight and prevent fraud

bull Online Career Center mdash 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 reacutesumeacute evaluations by an award-winning author and former hiring manager

bull Free Webinars mdash Earn free CPE while staying abreast of new topics with free members-only webinars

The CFE Credentialbull Obtain the Certified Fraud Examiner (CFE) credential and

position yourself as an anti-fraud expert helping to fur-ther your professional growth and advance your career Only ACFE members may become CFEs

bull Increase your earning potential mdash According to the 20152016 Compensation Guide for Anti-Fraud Professionals CFEs earn 23 more than their non-certified colleagues

bull Improve your marketability and job security mdash Robert Half International identifies the CFE as ldquoin-demandhellipone of the most marketable credentials todayrdquo and AE Feld-man a leading executive search firm states ldquohellipthe CFE has emerged as the gold standard in the area of fraudrdquo

ACFE Membership and CertificationToday more than 75000 ACFE members are

protecting our global economy and ensuring integ-

rity 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

ldquoThe ACFE has embraced the international flavor in its membershiphellipif yoursquore doing a lot of investigations some of them take you across borders and having a global presence is importantrdquo

mdash Malcolm Reid CFE CPP CBCP Brison Ltd

LEARN MORE VISIT ACFEcom CALL +1 (512) 478-9000 | 3

It is an unfortunate truth that fraud exists in every coun-try and in every industry One of the most challenging parts of this continuing fight is understanding what goes on in the mind of someone who commits fraud What causes one person facing financial hard-ships to steal from his em-ployer while another finds a more honest way to pay his bills And what goes through the mind of individuals as they are making that choice mdash that first decision mdash to become a fraudster How do they continue to justify their actions to themselves as they carry out their schemes

As an anti-fraud pro-fessional itrsquos important to look for the answers to those questions You cannot ef-fectively deter fraud unless you have a full and com-plete grasp of the different motivations and tipping points that might affect a fraudster I have found that interviewing fraudsters is one of the best tools to truly enter their minds Irsquom always surprised that anyone is willing to sit down and talk on camera about their crimes Even though we do not pay them for interviews there are at least a few people each year who are willing to talk candidly about their mistakes

Each story is interesting in its own right but when com-bined you begin to see the common thought patterns dis-played by these perpetrators before during and after the crime It is also important to examine different theories of-

fered by experts mdash both past and present mdash about what causes some people to turn to fraud

One thing that has always stood out to me while try-ing to understand fraudsters is that the Fraud Triangle is alive and well Every so of-ten someone argues that the triangle is no longer relevant or needs to be revised But based on the interviews the ACFE has conducted over just the last four or five years it is just as relevant now as it was back in Dr Donald Cresseyrsquos day His basic the-ory still holds up fraud is

likely to occur if the subject has some kind of unshareable financial pressure a perceived opportunity to relieve that pressure and the ability to rationalise his or her conduct so that there is a lessening of guilt or a feeling of justification

However as fraud examiners it is important to remem-ber to exercise reasonable caution when evaluating any par-

What Makes a Fraudster Tick

by John D Gill JD CFE

One thing that has always stood out to me while trying to understand fraud-

sters is that the Fraud Triangle is

alive and well

4 | LEARN MORE VISIT ACFEcom CALL +1 (512) 478-9000

ticular individual Obviously some of the characteristics Irsquove seen displayed in fraudsters are also found in many people who do not choose a path of crime But understanding and watching for the psychological signs of fraudsters can be immensely valuable in investigating a suspected perpetrator or even in iden-tifying potential warning signs that merit further examination

I am excited to announce that the ACFE has developed a new 1-day class Understanding the Mindset of a Fraudster We will also be offering a 4-hour ver-sion of the class as a Pre-Conference session at this yearrsquos 27th Annual ACFE Global Fraud Conference The seminar will examine fraudstersrsquo behaviours and motivations as well as the pressures opportunities and rationalisations for their frauds Through discussions about human behaviour video interviews with convicted fraudsters and interactive problem-solving you will gain a deeper understanding of mindsets and personality traits common to many fraudsters

The motivation behind the course was simple We have video interviews with dozens of convicted fraudsters explaining what they did how they did it and what they were thinking at the time We also have a rich library of research on criminal behaviours What better way to teach fraud examiners about the mind of a fraudster than to pair up the research with our interviews And while the stories of the fraud cases are educational they are also entertaining After you see and hear some of the facts of these cases you will agree that truth is often stranger than fiction

A good fisherman understands how a fish reacts to different types of lures and water conditions A good fraud examiner understands how individuals react to different interview techniques and workplace controls Understanding more about the mindset of a fraudster will better prepare you to catch those people who travel outside the lines to enrich themselves at someone elsersquos expense

John Gill JD CFE is the ACFErsquos Vice President ndash Education an ACFE

faculty member and a co-instructor of the CFE Exam Review Course

He is a co-author of the Fraud Examiners Manual and serves as the

editor-in-chief for the CFE Exam and the CFE Exam Prep Course

After you see and hear some of the facts of

these cases you will agree that truth is often stranger than

fiction

In his spare time David Bach CFE enjoys volunteering for or-

ganisations like the food bank in New York City and Habitat for

Humanity helping to assist with disaster relief efforts in New

Jersey and Louisiana Bachrsquos desire to work with people is also

present in his career mdash he says the most rewarding aspect of

his job is ldquothe people both my colleagues and those I examinerdquo

In his current position as Vice President at Credit Suisse Bach

says ldquoWhen people hear that Irsquom an auditor they automatically

think I deal mostly with just numbers and facts But the reality is

that much of my time involves talking to people about how they

do their job and what they knowrdquo

Where were you born and raised

I was born in New York City but I grew up on Long Island and

now live there with my wife and children

What is your current role and what does it entail

I am a vice president in Credit Suissersquos Global Internal Audit

Department and am based in the New York office I conduct

in-depth reviews of the bankrsquos internal controls surrounding

front-office businesses and supporting operations My current

focus is primarily on conduct risk financial crime anti-mon-

ey laundering and private banking I look to uncover control

weaknesses and risks and I work with management to identify

effective solutions and then report on the results

How did you become passionate about fighting fraud

Early in my career I was following up on issues from a prior

audit at a branch office I selected a small sample to verify that

they were in compliance with the agreed actions While review-

ing the documents requested it became apparent that one

of the officers had approved some inappropriate transactions

that benefitted him and a client The investigation eventually

resulted in the termination of the employee Shortly after this

investigation I left that company but the experience piqued my

interest

What is one of the biggest lessons yoursquove learned since

becoming a Certified Fraud Examiner (CFE)

Irsquove only been a CFE for about a year now but Irsquom always sur-

prised by the diverse backgrounds and positions of those who

carry this credential Initially I thought that most CFEs would

have an accounting or auditing background like me But Irsquove

found that many CFEs are police officers FBI agents private

investigators are in the military etc They each come from dif-

ferent backgrounds but use the core skills of the CFE credential

to do their jobs Itrsquos also been very helpful for me to reach out

to other CFEs from different disciplines that might have other

perspectives on many of the

issues we deal with

How do you stay current on

the latest fraud schemes

Since passing the CFE Exam

last year Irsquove been reading

everything I can on fraud

including books and business

publications A great help to

me was the 26th Annual ACFE

Global Fraud Conference

in Baltimore Maryland The

breadth of sessions and the

number of topics were amaz-

ing I also had the opportunity to make connections with others

who have been addressing these risks for years This has been

a great resource to me as I try to expand my knowledge and

understanding of this area

What do you think has contributed to your success

The key is to be open to new ideas and challenges Over the past

two years Irsquove studied for and passed both the exams to become

a CFE and a certified money laundering expert Preparing for

these exams instilled discipline and allowed me to increase the

depth of my knowledge Itrsquos provided me with the confidence

and industry recognition to take on roles of increasing complexity

and responsibilities

Are there any trends (eg demographic social legal) that

concern you

The greatest concern I see is of the growing risk of cybercrime

This isnrsquot only a risk to individuals and businesses but also

to national security At the ACFE Global Fraud Conference

keynote speaker Brian Krebs discussed the growing menace of

state-sponsored cybercrime that could be used for espionage

and to threaten our financial systems and key infrastructure

This risk is going to be a big challenge in the years ahead

What do you consider to be the most important values a

CFE must embody

A CFE must have and project integrity honesty and a desire for

the truth When we start a fraud examination we run the risk of

entering with preconceived notions of what happened or whorsquos

at fault Therefore as a CFE we must always have the integrity

to follow the evidence to discover the truth whatever that truth

turns out to be

LEARN MORE VISIT ACFEcom CALL +1 (512) 478-9000 | 5

Career is About More Than Numbers and Facts for Credit Suisse VP

David Bach CFE Vice President Credit Suisse

6 | LEARN MORE VISIT ACFEcomMembership CALL +1 (512) 478-9000

Exclusive Member Resourcesbull Publications mdash 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

bull Savings on Anti-Fraud Training mdash Last year ACFE members saved more than USD 3 million on the best anti-fraud training available

bull Articles and Reports mdash 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

bull Tools mdash Risk assessments sample documents and a database of CFEs to assist you with your most confound-ing fraud issues are just a few of the many tools available to ACFE members

bull Videos mdash 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

bull Podcasts mdash The ACFErsquos monthly podcast Fraud Talk breaks down case studies interviews the industryrsquos leading experts and provides the tools you need to spot fight and prevent fraud

bull Online Career Center mdash 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 reacutesumeacute evaluations by an award-winning author and former hiring manager

bull Free Webinars mdash Earn free CPE while staying abreast of new topics with free members-only webinars

The CFE Credentialbull Obtain the Certified Fraud Examiner (CFE) credential and

position yourself as an anti-fraud expert helping to fur-ther your professional growth and advance your career Only ACFE members may become CFEs

bull Increase your earning potential mdash According to the 20152016 Compensation Guide for Anti-Fraud Professionals CFEs earn 23 more than their non-certified colleagues

bull Improve your marketability and job security mdash Robert Half International identifies the CFE as ldquoin-demandhellipone of the most marketable credentials todayrdquo and AE Feld-man a leading executive search firm states ldquohellipthe CFE has emerged as the gold standard in the area of fraudrdquo

ACFE Membership and CertificationToday more than 75000 ACFE members are

protecting our global economy and ensuring integ-

rity 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

ldquoThe ACFE has embraced the international flavor in its membershiphellipif yoursquore doing a lot of investigations some of them take you across borders and having a global presence is importantrdquo

mdash Malcolm Reid CFE CPP CBCP Brison Ltd

4 | LEARN MORE VISIT ACFEcom CALL +1 (512) 478-9000

ticular individual Obviously some of the characteristics Irsquove seen displayed in fraudsters are also found in many people who do not choose a path of crime But understanding and watching for the psychological signs of fraudsters can be immensely valuable in investigating a suspected perpetrator or even in iden-tifying potential warning signs that merit further examination

I am excited to announce that the ACFE has developed a new 1-day class Understanding the Mindset of a Fraudster We will also be offering a 4-hour ver-sion of the class as a Pre-Conference session at this yearrsquos 27th Annual ACFE Global Fraud Conference The seminar will examine fraudstersrsquo behaviours and motivations as well as the pressures opportunities and rationalisations for their frauds Through discussions about human behaviour video interviews with convicted fraudsters and interactive problem-solving you will gain a deeper understanding of mindsets and personality traits common to many fraudsters

The motivation behind the course was simple We have video interviews with dozens of convicted fraudsters explaining what they did how they did it and what they were thinking at the time We also have a rich library of research on criminal behaviours What better way to teach fraud examiners about the mind of a fraudster than to pair up the research with our interviews And while the stories of the fraud cases are educational they are also entertaining After you see and hear some of the facts of these cases you will agree that truth is often stranger than fiction

A good fisherman understands how a fish reacts to different types of lures and water conditions A good fraud examiner understands how individuals react to different interview techniques and workplace controls Understanding more about the mindset of a fraudster will better prepare you to catch those people who travel outside the lines to enrich themselves at someone elsersquos expense

John Gill JD CFE is the ACFErsquos Vice President ndash Education an ACFE

faculty member and a co-instructor of the CFE Exam Review Course

He is a co-author of the Fraud Examiners Manual and serves as the

editor-in-chief for the CFE Exam and the CFE Exam Prep Course

After you see and hear some of the facts of

these cases you will agree that truth is often stranger than

fiction

In his spare time David Bach CFE enjoys volunteering for or-

ganisations like the food bank in New York City and Habitat for

Humanity helping to assist with disaster relief efforts in New

Jersey and Louisiana Bachrsquos desire to work with people is also

present in his career mdash he says the most rewarding aspect of

his job is ldquothe people both my colleagues and those I examinerdquo

In his current position as Vice President at Credit Suisse Bach

says ldquoWhen people hear that Irsquom an auditor they automatically

think I deal mostly with just numbers and facts But the reality is

that much of my time involves talking to people about how they

do their job and what they knowrdquo

Where were you born and raised

I was born in New York City but I grew up on Long Island and

now live there with my wife and children

What is your current role and what does it entail

I am a vice president in Credit Suissersquos Global Internal Audit

Department and am based in the New York office I conduct

in-depth reviews of the bankrsquos internal controls surrounding

front-office businesses and supporting operations My current

focus is primarily on conduct risk financial crime anti-mon-

ey laundering and private banking I look to uncover control

weaknesses and risks and I work with management to identify

effective solutions and then report on the results

How did you become passionate about fighting fraud

Early in my career I was following up on issues from a prior

audit at a branch office I selected a small sample to verify that

they were in compliance with the agreed actions While review-

ing the documents requested it became apparent that one

of the officers had approved some inappropriate transactions

that benefitted him and a client The investigation eventually

resulted in the termination of the employee Shortly after this

investigation I left that company but the experience piqued my

interest

What is one of the biggest lessons yoursquove learned since

becoming a Certified Fraud Examiner (CFE)

Irsquove only been a CFE for about a year now but Irsquom always sur-

prised by the diverse backgrounds and positions of those who

carry this credential Initially I thought that most CFEs would

have an accounting or auditing background like me But Irsquove

found that many CFEs are police officers FBI agents private

investigators are in the military etc They each come from dif-

ferent backgrounds but use the core skills of the CFE credential

to do their jobs Itrsquos also been very helpful for me to reach out

to other CFEs from different disciplines that might have other

perspectives on many of the

issues we deal with

How do you stay current on

the latest fraud schemes

Since passing the CFE Exam

last year Irsquove been reading

everything I can on fraud

including books and business

publications A great help to

me was the 26th Annual ACFE

Global Fraud Conference

in Baltimore Maryland The

breadth of sessions and the

number of topics were amaz-

ing I also had the opportunity to make connections with others

who have been addressing these risks for years This has been

a great resource to me as I try to expand my knowledge and

understanding of this area

What do you think has contributed to your success

The key is to be open to new ideas and challenges Over the past

two years Irsquove studied for and passed both the exams to become

a CFE and a certified money laundering expert Preparing for

these exams instilled discipline and allowed me to increase the

depth of my knowledge Itrsquos provided me with the confidence

and industry recognition to take on roles of increasing complexity

and responsibilities

Are there any trends (eg demographic social legal) that

concern you

The greatest concern I see is of the growing risk of cybercrime

This isnrsquot only a risk to individuals and businesses but also

to national security At the ACFE Global Fraud Conference

keynote speaker Brian Krebs discussed the growing menace of

state-sponsored cybercrime that could be used for espionage

and to threaten our financial systems and key infrastructure

This risk is going to be a big challenge in the years ahead

What do you consider to be the most important values a

CFE must embody

A CFE must have and project integrity honesty and a desire for

the truth When we start a fraud examination we run the risk of

entering with preconceived notions of what happened or whorsquos

at fault Therefore as a CFE we must always have the integrity

to follow the evidence to discover the truth whatever that truth

turns out to be

LEARN MORE VISIT ACFEcom CALL +1 (512) 478-9000 | 5

Career is About More Than Numbers and Facts for Credit Suisse VP

David Bach CFE Vice President Credit Suisse

6 | LEARN MORE VISIT ACFEcomMembership CALL +1 (512) 478-9000

Exclusive Member Resourcesbull Publications mdash 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

bull Savings on Anti-Fraud Training mdash Last year ACFE members saved more than USD 3 million on the best anti-fraud training available

bull Articles and Reports mdash 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

bull Tools mdash Risk assessments sample documents and a database of CFEs to assist you with your most confound-ing fraud issues are just a few of the many tools available to ACFE members

bull Videos mdash 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

bull Podcasts mdash The ACFErsquos monthly podcast Fraud Talk breaks down case studies interviews the industryrsquos leading experts and provides the tools you need to spot fight and prevent fraud

bull Online Career Center mdash 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 reacutesumeacute evaluations by an award-winning author and former hiring manager

bull Free Webinars mdash Earn free CPE while staying abreast of new topics with free members-only webinars

The CFE Credentialbull Obtain the Certified Fraud Examiner (CFE) credential and

position yourself as an anti-fraud expert helping to fur-ther your professional growth and advance your career Only ACFE members may become CFEs

bull Increase your earning potential mdash According to the 20152016 Compensation Guide for Anti-Fraud Professionals CFEs earn 23 more than their non-certified colleagues

bull Improve your marketability and job security mdash Robert Half International identifies the CFE as ldquoin-demandhellipone of the most marketable credentials todayrdquo and AE Feld-man a leading executive search firm states ldquohellipthe CFE has emerged as the gold standard in the area of fraudrdquo

ACFE Membership and CertificationToday more than 75000 ACFE members are

protecting our global economy and ensuring integ-

rity 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

ldquoThe ACFE has embraced the international flavor in its membershiphellipif yoursquore doing a lot of investigations some of them take you across borders and having a global presence is importantrdquo

mdash Malcolm Reid CFE CPP CBCP Brison Ltd

In his spare time David Bach CFE enjoys volunteering for or-

ganisations like the food bank in New York City and Habitat for

Humanity helping to assist with disaster relief efforts in New

Jersey and Louisiana Bachrsquos desire to work with people is also

present in his career mdash he says the most rewarding aspect of

his job is ldquothe people both my colleagues and those I examinerdquo

In his current position as Vice President at Credit Suisse Bach

says ldquoWhen people hear that Irsquom an auditor they automatically

think I deal mostly with just numbers and facts But the reality is

that much of my time involves talking to people about how they

do their job and what they knowrdquo

Where were you born and raised

I was born in New York City but I grew up on Long Island and

now live there with my wife and children

What is your current role and what does it entail

I am a vice president in Credit Suissersquos Global Internal Audit

Department and am based in the New York office I conduct

in-depth reviews of the bankrsquos internal controls surrounding

front-office businesses and supporting operations My current

focus is primarily on conduct risk financial crime anti-mon-

ey laundering and private banking I look to uncover control

weaknesses and risks and I work with management to identify

effective solutions and then report on the results

How did you become passionate about fighting fraud

Early in my career I was following up on issues from a prior

audit at a branch office I selected a small sample to verify that

they were in compliance with the agreed actions While review-

ing the documents requested it became apparent that one

of the officers had approved some inappropriate transactions

that benefitted him and a client The investigation eventually

resulted in the termination of the employee Shortly after this

investigation I left that company but the experience piqued my

interest

What is one of the biggest lessons yoursquove learned since

becoming a Certified Fraud Examiner (CFE)

Irsquove only been a CFE for about a year now but Irsquom always sur-

prised by the diverse backgrounds and positions of those who

carry this credential Initially I thought that most CFEs would

have an accounting or auditing background like me But Irsquove

found that many CFEs are police officers FBI agents private

investigators are in the military etc They each come from dif-

ferent backgrounds but use the core skills of the CFE credential

to do their jobs Itrsquos also been very helpful for me to reach out

to other CFEs from different disciplines that might have other

perspectives on many of the

issues we deal with

How do you stay current on

the latest fraud schemes

Since passing the CFE Exam

last year Irsquove been reading

everything I can on fraud

including books and business

publications A great help to

me was the 26th Annual ACFE

Global Fraud Conference

in Baltimore Maryland The

breadth of sessions and the

number of topics were amaz-

ing I also had the opportunity to make connections with others

who have been addressing these risks for years This has been

a great resource to me as I try to expand my knowledge and

understanding of this area

What do you think has contributed to your success

The key is to be open to new ideas and challenges Over the past

two years Irsquove studied for and passed both the exams to become

a CFE and a certified money laundering expert Preparing for

these exams instilled discipline and allowed me to increase the

depth of my knowledge Itrsquos provided me with the confidence

and industry recognition to take on roles of increasing complexity

and responsibilities

Are there any trends (eg demographic social legal) that

concern you

The greatest concern I see is of the growing risk of cybercrime

This isnrsquot only a risk to individuals and businesses but also

to national security At the ACFE Global Fraud Conference

keynote speaker Brian Krebs discussed the growing menace of

state-sponsored cybercrime that could be used for espionage

and to threaten our financial systems and key infrastructure

This risk is going to be a big challenge in the years ahead

What do you consider to be the most important values a

CFE must embody

A CFE must have and project integrity honesty and a desire for

the truth When we start a fraud examination we run the risk of

entering with preconceived notions of what happened or whorsquos

at fault Therefore as a CFE we must always have the integrity

to follow the evidence to discover the truth whatever that truth

turns out to be

LEARN MORE VISIT ACFEcom CALL +1 (512) 478-9000 | 5

Career is About More Than Numbers and Facts for Credit Suisse VP

David Bach CFE Vice President Credit Suisse

6 | LEARN MORE VISIT ACFEcomMembership CALL +1 (512) 478-9000

Exclusive Member Resourcesbull Publications mdash 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

bull Savings on Anti-Fraud Training mdash Last year ACFE members saved more than USD 3 million on the best anti-fraud training available

bull Articles and Reports mdash 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

bull Tools mdash Risk assessments sample documents and a database of CFEs to assist you with your most confound-ing fraud issues are just a few of the many tools available to ACFE members

bull Videos mdash 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

bull Podcasts mdash The ACFErsquos monthly podcast Fraud Talk breaks down case studies interviews the industryrsquos leading experts and provides the tools you need to spot fight and prevent fraud

bull Online Career Center mdash 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 reacutesumeacute evaluations by an award-winning author and former hiring manager

bull Free Webinars mdash Earn free CPE while staying abreast of new topics with free members-only webinars

The CFE Credentialbull Obtain the Certified Fraud Examiner (CFE) credential and

position yourself as an anti-fraud expert helping to fur-ther your professional growth and advance your career Only ACFE members may become CFEs

bull Increase your earning potential mdash According to the 20152016 Compensation Guide for Anti-Fraud Professionals CFEs earn 23 more than their non-certified colleagues

bull Improve your marketability and job security mdash Robert Half International identifies the CFE as ldquoin-demandhellipone of the most marketable credentials todayrdquo and AE Feld-man a leading executive search firm states ldquohellipthe CFE has emerged as the gold standard in the area of fraudrdquo

ACFE Membership and CertificationToday more than 75000 ACFE members are

protecting our global economy and ensuring integ-

rity 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

ldquoThe ACFE has embraced the international flavor in its membershiphellipif yoursquore doing a lot of investigations some of them take you across borders and having a global presence is importantrdquo

mdash Malcolm Reid CFE CPP CBCP Brison Ltd

6 | LEARN MORE VISIT ACFEcomMembership CALL +1 (512) 478-9000

Exclusive Member Resourcesbull Publications mdash 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

bull Savings on Anti-Fraud Training mdash Last year ACFE members saved more than USD 3 million on the best anti-fraud training available

bull Articles and Reports mdash 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

bull Tools mdash Risk assessments sample documents and a database of CFEs to assist you with your most confound-ing fraud issues are just a few of the many tools available to ACFE members

bull Videos mdash 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

bull Podcasts mdash The ACFErsquos monthly podcast Fraud Talk breaks down case studies interviews the industryrsquos leading experts and provides the tools you need to spot fight and prevent fraud

bull Online Career Center mdash 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 reacutesumeacute evaluations by an award-winning author and former hiring manager

bull Free Webinars mdash Earn free CPE while staying abreast of new topics with free members-only webinars

The CFE Credentialbull Obtain the Certified Fraud Examiner (CFE) credential and

position yourself as an anti-fraud expert helping to fur-ther your professional growth and advance your career Only ACFE members may become CFEs

bull Increase your earning potential mdash According to the 20152016 Compensation Guide for Anti-Fraud Professionals CFEs earn 23 more than their non-certified colleagues

bull Improve your marketability and job security mdash Robert Half International identifies the CFE as ldquoin-demandhellipone of the most marketable credentials todayrdquo and AE Feld-man a leading executive search firm states ldquohellipthe CFE has emerged as the gold standard in the area of fraudrdquo

ACFE Membership and CertificationToday more than 75000 ACFE members are

protecting our global economy and ensuring integ-

rity 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

ldquoThe ACFE has embraced the international flavor in its membershiphellipif yoursquore doing a lot of investigations some of them take you across borders and having a global presence is importantrdquo

mdash Malcolm Reid CFE CPP CBCP Brison Ltd

LEARN MORE VISIT ACFEcomCalendar CALL +1 (512) 478-9000 | 7

Early Registration Savings Register and pay before the Early Registration Deadline listed for the event (generally one month before event start date) and SAVE

Combo Event Savings Register to attend two events being held consecutively in select cities and receive up to USD 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

3 WAYS TO SAVE 2016 Calendar of Events

Event price includes the cost of the 2016 CFE Exam Prep Course software Participants who own an older version of the Prep Course may register for a discounted fee Early registration discount may be available Visit ACFEcom for rates

These courses are hosted by the ACFErsquos Authorised Trainers andor a local ACFE chapter Please visit the individual eventrsquos page on ACFEcom to learn more

Authorised Trainer CFE Exam Review Course25-29 April17-21 October

Abidjan Ivory Coast 30 EUR 3150 EUR 3150 15

Authorised Trainer CFE Exam Review Course 19-22 May Abuja Nigeria 30 EUR 3150 EUR 3150 15

Using Data Analytics to Detect Fraud 1-2 September Amsterdam Netherlands 16 EUR 850 EUR 1025 20

Advanced Fraud Examination Techniques 19-21 September Austin TX 24 USD 995 USD 1195 NA

CFE Exam Review Course 7-10 November Austin TX 30 USD 2295 USD 2295 14

Principles of Fraud Examination 5-8 December Austin TX 28 USD 1195 USD 1395 16

Authorised Trainer CFE Exam Review Course 5-9 September Beirut Lebanon 30 Visit ACFEcomExamReview 15

Authorised Trainer CFE Exam Review Course 7-10 June Brisbane Australia 30 AUD 3245 AUD 3245 15

Authorised Trainer CFE Exam Review Course30 May - 3 June5-9 December

Casablanca Morocco 30 EUR 4650 EUR 4650 15

CFE Exam Review Course 15-18 August Chicago IL 30 USD 2295 USD 2295 14

Auditing for Internal Fraud 18-19 August Columbia SC 16 USD 695 USD 845 NA

Authorised Trainer CFE Exam Review Course 18-22 April Dakar Senegal 30 EUR 3150 EUR 3150 15

Authorised Trainer CFE Exam Review Course 27 November-1 December Doha Qatar 30 USD 3495 USD 3495 15

Authorised Trainer CFE Exam Review Course24-28 April25-29 September13-17 November

Dubai UAE 30 USD 3495 USD 3495 15

Authorised Trainer CFE Exam Review Course 30 May - 3 June22-26 August

Istanbul Turkey 30 USD 2295 USD 2295 15

27th Annual ACFE Global Fraud Conference 12-17 June Las Vegas NV 4-40 See pg 9 8

Authorised Trainer CFE Exam Review Course 27 June-1 July Libreville Gabon 30 Visit ACFEcomExamReview 15

Fraud Risk Management 26-27 May London UK 16 GBP 650 GBP 775 19

Authorised Trainer CFE Exam Review Course 21-24 June London UK 30 Visit ACFEcomExamReview 15

CFE Exam Review Course 11-14 July Los Angeles CA 30 USD 2295 USD 2295 14

Building Your Fraud Examination Practice 28 SeptemberLos Angeles CA

8 USD 295 USD 395 NA

Using Data Analytics to Detect Fraud 29-30 September 16 USD 695 USD 845 20

Bribery and Corruption 11-12 August Melbourne Australia 16 USD 875 USD 1040 17

Controlling the Risk of Asset Misappropriation 18-19 July Memphis TN 16 USD 695 USD 845 NA

2016 ACFE Fraud Conference Canada 11-14 September Montreal QC 4-23 See pg 10 10

Authorised Trainer CFE Exam Review Course 8-12 May Muscat Oman 30 USD 3495 USD 3495 15

Effective Report Writing for Fraud Examiners 26 OctoberNashville TN

8 USD 295 USD 395 NA

Bribery and Corruption 27-28 October 16 USD 695 USD 845 17

Auditing for Internal Fraud 17-18 November New Orleans LA 16 USD 695 USD 845 NA

Money Laundering Schemes 22-23 AugustNew York NY

16 USD 695 USD 845 NA

Financial Statement Fraud 24-25 August 16 USD 695 USD 845 NA

CFE Exam Review Course 17-20 October New York NY 30 USD 2295 USD 2295 14

Contract and Procurement Fraud 2-3 May Ottawa ON 16 CAD 1030 CAD 1250 18

Authorised Trainer CFE Exam Review Course4-8 July14-18 November

Paris France30 EUR 3250 EUR 3250 15

Authorised Trainer CFE Exam Review Course 13-16 September Perth Australia 30 AUD 2950 AUD 2950 15

Understanding the Mindset of a Fraudster 18 JulyPhiladelphia PA

8 USD 295 USD 395 NA

Tracing and Recovering Fraud Losses 19-20 July 16 USD 695 USD 845 NA

Conducting Internal Investigations 17-18 October Portland OR 16 USD 695 USD 845 NA

2016 ACFE Fraud Conference Asia-Pacific 20-22 November Singapore 4-20 See pg 11 11

Authorised Trainer CFE Exam Review Course 25-28 October Sydney Australia 30 AUD 3245 AUD 3245 15

Mortgage Fraud 14-15 November Tampa FL 16 USD 695 USD 845 NA

Developing an Integrated Anti-Fraud Compliance and Ethics Program

8-9 AugustWashington DC

16 USD 695 USD 845 NA

Professional Interviewing Skills 10-11 August 16 USD 695 USD 845 NA

CFE Exam Review Course 26-29 September Washington DC 30 USD 2295 USD 2295 14

Authorised Trainer CFE Exam Review Course 22-26 August Yaoundeacute Cameroon 30 Visit ACFEcomExamReview 15

Authorised Trainer CFE Exam Review Course 31 May - 3 June Zurich Switzerland 30 CHF 2950 CHF 2950 15

EVENTS BY LOCATION Dates Location CPE Members Non-Members Pg

8 | REGISTER NOW VISIT FraudConferencecom CALL +1 (512) 478-9000

27th Annual ACFE Global Fraud Conference12-17 June 2016 | Las Vegas NV

NO MATTER WHAT yoursquore reaching for in your career as an anti-fraud

professional yoursquoll find the knowledge connections and tools you need

at the 27th Annual ACFE Global Fraud Conference With more than 3000

attendees and 70+ educational sessions this conference offers more train-

ing options and resources than any other anti-fraud event in the world

Venue InformationARIA Resort amp Casino Hotel Phone +1 (702) 590-7757Room Rate USD 189 singledouble (limited government rooms available)Hotel Cut-Off Date 11 May 2016

CPE Credit4-40

Course LevelBasic-Advanced

PrerequisitesNone

Reservations subject to availability Hotel Reservation Policy Attendee must submit a credit card or deposit equal to the first nightrsquos room rate plus tax as a guarantee at the time the reservation is made Attendeersquos credit card will be charged the (1) nightrsquos room rate plus tax at that time Deposits are only refundable for cancellations received by ARIA at least (48) hours in advance of the confirmed arrival date Hotel Re-sort Fee Policy A USD 10 daily resort fee will apply This fee will cover internet access local and 800 number phone calls access to The Spa at ARIA Fitness Center daily newspaper and airline boarding pass printing

Make plans now to attend the canrsquot miss anti-fraud event of the year Space is

limited and this conference will sell out Special rates are available to attendees

travelling from outside North America To register at the International Attendee rate

download the form at FraudConferencecomInternational or call +1 (512) 478-9000

bull Learn proven best practices from experienced industry leaders

bull Connect with professionals from around the world and across multiple industries

bull See the latest anti-fraud solutions in action in the Anti-Fraud Exhibit Hall

bull Advance your career with profes-sional development support from the ACFE Career Connection

bull Earn up to 40 CPE credits to main-tain your CFE and other profes-sional credentials

Canrsquot be in two places at once

The Virtual Conference has you

covered Live stream sessions

from your home or office or

access session archives at

your own convenience

Visit FraudConferencecomVirtual for details

NEW Virtual Conference

REGISTER NOW VISIT FraudConferencecom CALL +1 (512) 478-9000 | 9

Steve van AperenBody Language Expert

ldquoThe Human Lie Detectorrdquo

Featured Speakers

Judge Jed S RakoffUS District Judge

Southern District of

New York

Anthony Menendez CFE CPAController US Sales

Service amp Marketing

General Motors Company

Halliburton Whistleblower

David BarbozaInvestigative Journalist

The New York Times

(Shanghai Bureau)

Roomy KhanGalleon Group Insider

Trading Scandal

Convicted Fraudster

The ACFE does not compensate convicted fraudsters

Download the International Registration form at FraudConferencecomInternational

Conference Fees

For more information or to register visit FraudConferencecom or contact an ACFE Member Services Representative at +1 (512) 478-9000

International Registration Fees

ACFE Member Non-Member

Full Conference ndash Includes Pre Main amp Post Events(12-17 June 2016)

USD 1200 USD 1450

Main Conference Only(13-15 June 2016) USD 900 USD 1150

10 | REGISTER NOW VISIT FraudConferencecomCanada CALL +1 (512) 478-9000

Conference Fees

Full Conference Package Early Registrationdagger

(by 11 August)Standard Registration(after 11 August)

Package Includes Pre-Conference and Main Conference

Members CAD 1300Non-Members CAD 1525

Members CAD 1400Non-MembersCAD 1625

Individual Event Packages Early Registrationdagger

(by 11 August)Standard Registration(after 11 August)

Option 1 Pre-Conference Only

NA Members CAD 400 Non-Members CAD 500

Option 2 Main Conference Only

Members CAD 1200Non-Members CAD 1425

Members CAD 1300 Non-Members CAD 1525

Group Registration mdash Bring a team of three or more from your organisation and save

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

contact MemberServicesACFEcom or call +1 (512) 478-9000

Includes 5 GST Residents of Quebec will be charged an additional 9975 HST Registration fees paid for by credit cards will be charged the US dollar equivalent of the total fee Differences may occur due to bank currency translation

Register today at FraudConferencecomCanada

daggerPayment must be received by Early Registration Deadline to obtain savings

Jean-Franccedilois Fortin

Executive Director Enforcement

Autoriteacute des Marches Financiers

Reservations subject to availability

VenuePalais des congregraves de Montreal

Hotel InformationLe Westin Montregraveal Hotel Phone (866) 837-4262 or +1 (514) 380-3333Room Rate CAD 199 single doubleHotel Cut-Off Date 19 August 2016

CPE Credit4-23

Course LevelsBasic-Advanced

PrerequisitesNone

2016 ACFE Fraud Conference Canada11-14 September 2016 | Montreal QC

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

professionals during the 2016 ACFE Fraud Conference Canada With a

stronger focus on elements of fraud regulations and laws specific to Can-

ada and deeper insights into trends and prevention tools to fight fraud on

a global scale this yearrsquos conference will prove invaluable to your career

Keynote Speaker

REGISTER BY 11 AUGUST AND SAVEdagger

Visit FraudConferencecomCanada

Alexandra Wrage

President Trace International Inc

Former Member

FIFA Independent Governance

Committee

REGISTER NOW VISIT FraudConferencecomAsiaPac CALL +1 (512) 478-9000 | 11

Conference Fees

Full Conference Package

Early Registrationdagger

(by 20 October)Standard Registration(after 20 October)

Package Includes Pre-Conference and Main Conference

Members USD 1100Non-Members USD 1225

Members USD 1250Non-MembersUSD 1375

Individual Event Packages

Early Registrationdagger

(by 20 October)Standard Registration(after 20 October)

Option 1 Pre-Conference Only

NA Members USD 295 Non-Members USD 395

Option 2 Main Conference Only

Members USD 925Non-Members USD 1050

Members USD 1075 Non-Members USD 1200

Visit FraudConferencecomAsiaPac for the latest information

daggerPayment must be received by Early Registration Deadline to obtain savings

Hotel InformationMarina Bay Sands Hotel Phone +65 6688 8889Room Rate SGD 330 singledoubleHotel Cut-Off Date 18 October 2016

CPE Credit4-20

Course LevelsBasic-Advanced

PrerequisitesNone

2016 ACFE Fraud Conference Asia-Pacific20-22 November 2016 | 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 20-22 November and

bull Learn the latest trends in fraud prevention detection and deterrence during in-teractive sessions educational workshops and an informative panel discussion

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

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

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

REGISTER BY 20 OCTOBER AND SAVEdagger

Visit FraudConferencecomAsiaPac

Group Registration mdash Bring a team of three or more from your organisation and save

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

contact MemberServicesACFEcom or call +1 (512) 478-9000

Reservations subject to availability

12 | LEARN MORE VISIT ACFEcom Conferences CALL +1 (512) 478-9000

Upcoming ConferencesFraud is a global issue and with more than 75000 members

around the world the ACFE is providing an international solution

Join us at one of our conferences for unparalleled training opportuni-

ties with a global perspective tailored to your region

2017 ACFE Fraud Conference EuropeSpring 2017 | Europe

The 2017 ACFE Fraud Conference Europe offers you the opportunity to

exchange insights and develop cutting-edge skills in the global fight against

fraud In addition to attending informative sessions offering practical tech-

niques and tips yoursquoll network with leaders of Europersquos anti-fraud community

and earn up to 20 CPEDetails coming soon mdash visit

FraudConferencecomEurope for updates

2017 ACFE Fraud Conference Middle EastWinter 2017 | Middle East

Learn about the latest developments in the fight against fraud and network

with hundreds of anti-fraud professionals from throughout the Middle East

at the 2017 ACFE Fraud Conference Middle East Our first conference in the

region sold out and this one promises to be bigger and better

Details coming soon mdash visit FraudConferencecomMiddleEast for updates

LEARN MORE VISIT ACFEcomTraining CALL +1 (512) 478-9000 | 13

You donrsquot have to wait until the Pre-Conference session at the 27th Annual ACFE Global Fraud Conference to delve deeper into the mind of the fraudster These resources from the ACFE will help you develop insight into the motiva-tions and characteristics of fraud perpetrators enabling you to detect and prevent fraud more effectively

Inside the Fraudsterrsquos Mind

Explore the essential steps your or-ganisation needs to take to develop an ethics program that will effectively foster ethical behaviour promote compliance and deter fraudulent activities by your employees

See page 25

Why Good People Do Bad Things The Psychology of Workplace Deviance

Learn how to write and implement an effective ethics policy examine chal-lenges you may face after the program has been implemented and learn best practices for ensuring your program is successful

See page 25

Profiling the Fraudster Removing the Mask to Prevent and Detect Fraud

Learn to recognise the characteristics and behavioural patterns of potential fraudsters within your organisation so you can remove the masks they use to conceal themselves

See ACFEcomRemovingMask

SELF-STUDY COURSE

SELF-STUDY COURSE

BOOKS AND MANUALS

CFEs Elect 3 New Regents The ACFE is proud to announce that Sidney P Blum CFE CPA CFF Leah D Lane CFE and Nancy E Rich CFE have been elect-ed to the 2016-2017 ACFE Board of Regents Fellow CFEs elected them from a list of nine candidates selected by the Boardrsquos nomi-nation committee

Sidney P Blum CFE CPA CFF leads the West-ern USA Dispute Advisory amp Forensic Services practice for Stout Risius Ross Inc mdash a global litigation support forensics and valuation firm in Los Angeles California

The ACFE honored Blum as the Certified Fraud Examiner of the Year at the 23rd Annual ACFE Global Fraud Conference for out-standing achievements in the field of fraud examination Blumrsquos last 30 years have included leading Ernst amp Youngrsquos (EY) national internal audit fraud investigations and royalty audit practices winning EYrsquos National Innovation Award writing the contract investigation methodologies for both EY and KPMG and creating KPMGrsquos Contract and Royalty Audit Services as a partner

Leah D Lane CFE has more than 25 years of combined public- and private-sector investiga-tion and fraud examination experience Lane began her investigative career as a US Customs Service Special Agent a position she held for more than seven years before moving to the

private sector During her career she has assisted conducted and managed hundreds of investigations globally Currently Lane is the Texas Instruments (TI) Director of Global Investigations respon-sible for managing a group of investigators in the US and Asia with global investigative responsibility

Lane is a Certified Fraud Examiner and holds a Bachelor of Science degree in Criminal Justice from the University of Southwestern Louisiana She is an ACFE faculty member in addition to serving on the ACFE Advisory Council

Nancy E Rich CFE MPA is a Special Agent with the US Naval Criminal Investigative Service based in Singapore She has more than 25 years of experience investigating major economic crime for the US Navy

Rich who holds a Masterrsquos of Public Administration degree is a member of the ACFE Singapore Chapter and served as the Vice President of the Federal Law Enforcement Officers Association

In 2014 she played an integral role on the FBI task force that dismantled two major bribery schemes at the Portsmouth Naval Hospital and Military Sealift Command in Washington DC Conse-quently her team was presented the Distinguished Service Award from the US Attorney Generalrsquos Office Most recently Rich was recognised as the ACFErsquos 2014 Certified Fraud Examiner of the Year

The Fraudsterrsquos Mind

14 | LEARN MORE VISIT ACFEcomExamReview CALL +1 (512) 478-9000

On-site testing not available at all Authorised Trainer courses Please check with the Authorised Trainer for details

Fees

USD 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 16) course in advance

Schedule

Fees vary by location Event price includes 2016 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 2016 CFE Exam Prep Course

Benefits of Attendingbull Structured Learning Environment mdash

Learn how to prepare for the CFE Exam

bull Fast Track mdash Participate in an in-tense 4-day preparation period

bull Instructor-Led mdash Receive guidance from experienced instructors

bull Interactive Sessions mdash Participate in open discussions on a variety of topics in fraud prevention

bull Team Environment mdash Meet others preparing for the CFE Exam and CFE instructors who will help you organise study sessions to review materials and provide you with tips and processes designed for the working professionalrsquos busy schedule

bull On-Site Testing mdash Take the CFE Exam on-site while the mate-rial is still fresh in your mind Go home knowing yoursquove passed your CFE Exam

Who Should Attendbull Anyone who prefers learning in an in-

structor-led classroom environment

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

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

Whatrsquos Includedbull The CFE Exam Prep Course mdash a

USD 945 value

bull Printed course materials that out-line the topics covered in the exam and aid in preparation

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

bull 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 on

the CFE Exam financial transactions and fraud schemes law investi-

gation and fraud prevention and deterrence This 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 22) 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 premiere 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

New York NY | 18-21 April 2016

Zurich Switzerland | 31 May - 3 June 2016

Los Angeles CA | 11-14 July 2016

Chicago IL | 15-18 August 2016

Washington DC | 26-29 September 2016

New York NY | 17-20 October 2016

Austin TX | 7-10 November 2016

Space is limited and classes often sell out Register early to reserve your spot

Visit ACFEcomExamReview for more information

CFE Exam Review Course

These courses are conducted by ACFE Authorised Trainers

Registration fees and other course details vary by location mdash

please visit the individual eventrsquos page on ACFEcom to learn

more

Authorised Trainers

Operation Fight Against Fraud

The ACFE Law Enforcement and Gov-

ernment Alliance (LEGA) enhances the

anti-fraud experience and expertise of

law enforcement at the national state

and local level by providing savings on

training and other benefits upon the for-

mal recognition of the Certified Fraud

Examiner (CFE) credential More than 100 government and law

enforcement agencies around the world have joined the LEGA

to focus on training to identify the warning signs and red flags

of fraud and fraud risk Regarded as the foremost authority in

the global fight against fraud the ACFE strives to increase the

anti-fraud expertise of law enforcement staff

Current members include

bull National Aeronautics and Space Administration (NASA)

bull Federal Bureau of Investigation

bull City of London Police Department

bull United Nations

bull US Department of Defense

bull South African Revenue Service

The ACFE has broken down barriers since our creation in 1988 the LEGA is here to carry on that tradition and create oppor-tunities to connect individuals and agencies with others from the US to the Middle East and beyond Partnering with the ACFE and the LEGA provides unique opportunities to promote our partnered agencies and to provide continuing education topics that are targeted to law enforcement and government employees Keep an eye out in 2016 for courses with a primary focus on law enforcement and government topics requested by agencies across the globe Partnership benefits specifically include

bull Discounts on ACFE conferences seminars and other training resources

bull Private networking with other LEGA anti-fraud specialists

bull Free booth space at the worldrsquos largest anti-fraud conference

bull Assistance in recruiting highly qualified anti-fraud personnel

bull Recognition on the ACFErsquos website as a participant in the LEGA

bull Free LEGA webinars and fraudster videos for training purposes

For additional information on this elite alliance of international law enforcement and government professionals visit ACFEcomLEGA To receive updates on the latest agencies that have enrolled in the LEGA as well as shared best prac-tices and industry articles join the ACFE Law Enforcement and Government Alliance group on LinkedIn When requesting membership with the LEGA there are no applications and joining is free upon written formal recognition of the CFE For more information on the LEGA contact Hilary Graves Partner-ship Manager at HGravesACFEcom or Liseli Pennings CFE Deputy Training Director at LPenningsACFEcom

Abidjan Ivory Coast | 25-29 April17-21 October

Abuja Nigeria | 19-22 MayBeirut Lebanon | 5-9 September

Brisbane Australia | 7-10 June

Casablanca Morocco | 30 May ndash 3 June5-9 December

Dakar Senegal | 18-22 April

Doha Qatar | 27 November ndash 1 December

Dubai UAE | 24-28 April25-29 September13-17 November

Istanbul Turkey | 30 May ndash 3 June22-26 August

Libreville Gabon | 27 June ndash 1 July

London UK | 21-24 June

Muscat Oman | 8-12 May

Paris France | 4-8 July 14-18 November

Perth Australia | 13-16 September

Sydney Australia | 25-28 October

Yaoundeacute Cameroon | 22-26 August

LEARN MORE VISIT ACFEcomExamReview CALL +1 (512) 478-9000 | 15

16 | LEARN MORE VISIT ACFEcomPOFE CALL +1 (512) 478-9000

FeesMembers USD 1195Non-Members USD 1395

CPE Credit28

Field of StudyVisit ACFEcomPOFE for more information

Course LevelBasic

PrerequisitesNone

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 3frac12 days immerse yourself in anti-fraud training while interacting with

colleagues and peers The course includes lectures group discussions

and video presentations

You Will Learn How Tobull Interpret the causes of frauds and

how to prevent and deter future frauds by detecting red flags

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

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

bull Identify occupational fraud schemes and external threats of fraud

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

Who Should Attendbull Business professionals educators

and students interested in the anti-fraud field

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

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

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

ScheduleAustin TX | 5-8 December 2016JW Marriott AustinHotel Phone +1 (888) 236-2427Room Rate USD 239 singledoubleHotel Cut-Off Date 13 November 2016Early Registration Deadlinedagger 4 November 2016

Reservations subject to availability Limited govrsquot rate rooms available daggerPayment must be received by Early Registration Deadline to obtain savings

This course fulfills the annual ethics CPE requirement for CFEs

ldquoThis is an amazing course and I have already recommended it to others The speakers were great They all had great examplesstories to help make the learning fun easy to understand and relevant I canrsquot wait to go to the next ACFE conferencerdquo

mdash Patricia Parker CFE CMS Salt River Pima-Maricopa Indian Community

REGISTER EARLY TO SAVE USD 200dagger

Visit ACFEcomPOFE

LEARN MORE VISIT ACFEcomBC CALL +1 (512) 478-9000 | 17

Fees

Members USD 695Non-Members USD 845

CPE Credit16

Field of StudySpecialised Knowledge and Applications

Course LevelOverview

PrerequisitesNone

ScheduleMelbourne Australia | 11-12 August 2016Sofitel Melbourne on CollinsHotel Phone +61 3 9653 0000Room Rate AUD 270Hotel Cut-Off Date 11 July 2016Early Registration Deadlinedagger 11 July 2016

Nashville TN | 27-28 October 2016Radisson Hotel Nashville AirportHotel Phone + (615) 889-9090 or (800) 333-3333Room Rate USD 145 singledoubleHotel Cut-Off 27 September 2016Early Registration Deadlinedagger 26 September 2016

Las Vegas NV | December 2016

Visit ACFEcomBC for updated seminar dates and information

You Will Learn How Tobull Navigate the legal elements of

bribery and corruption

bull Implement policies and procedures to comply with the FCPA UK Brib-ery Act and other major anti-corrup-tion initiatives

bull Identify common corruption schemes

bull Evaluate the effectiveness of your anti-corruption compliance program

bull Conduct third-party due diligence

bull Respond to red flags of corruption

bull Manage investigations across inter-national borders

Who Should Attendbull Attorneys legal professionals and

law enforcement personnel

bull Controllers and corporate managers

bull Detectives and private investigators

bull Forensic and management accountants accounts payable and financial analysts

bull Governance risk and compliance professionals

bull Internal and external auditors CPAs and CAs

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

bull Certified Fraud Examiners and other anti-fraud specialists

Bribery and CorruptionCorruption schemes make up 35 percent of the reported fraud cases

with a median loss of USD 200000 according to the 2016 Report to the

Nations on Occupational Fraud and Abuse Those often devastating ef-

fects combined with a dramatic increase in the number of enforcements

have made bribery and corruption a key issue for many global organisa-

tions How do you ensure that both your employees and the third parties

that play a critical role for your organisation are following the rules

Learn to protect your organisation by effectively incorporating anti-bribery

and corruption compliance policies as well as effective detection and

investigation procedures into your anti-fraud strategy During this 2-day

ACFE seminar you will gain an understanding of common corruption

schemes and anti-corruption liability including the Foreign Corrupt Prac-

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

From recognising red flags to managing a global investigation you will

gain the skills and knowledge to combat the threat of bribery and corrup-

tion in your organisation

Reservations subject to availability

Fees vary by location daggerPayment must be received by Early Registration Deadline to obtain savings

18 | LEARN MORE VISIT ACFEcomCPF CALL +1 (512) 478-9000

REGISTER EARLY TO SAVE CAD 150dagger

Visit ACFEcomCPF

Fees

Members CAD 1030Non-Members CAD 1250

CPE Credit16

Field of StudySpecialised Knowledge and Applications

Course LevelOverview

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 Organisations

can be defrauded through collusion among bidders between employers

and contractors and by sole procurement employees Consequently you

need to be aware of the vulnerabilities and risks associated with fraud

schemes that attack the purchasing procurement and contract functions

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 Acquire the knowledge skills and tech-

niques you need to prevent detect and deter these devastating frauds

You Will Learn How Tobull Determine if a procurement

scheme violates legal statutes or civil laws

bull Identify the red flags of bribery and corruption

bull Recognise bid-rigging and market-allocation schemes

bull Reduce the risk of vendor fraud

bull Develop an investigation plan to respond to suspected procure-ment fraud

ScheduleOttawa ON | 2-3 May 2016The Westin OttawaHotel Phone (800) WESTIN-1Room Rate CAD 249 singledoubleHotel Cut-Off Date 1 April 2016Early Registration Deadlinedagger 1 April 2016

Reservations subject to availability

Fees vary by location

daggerPayment must be received by Early Registration Deadline to obtain savings

Who Should Attend bull Government procurement officers

bull Internal and external auditors CPAs and CAs

bull Forensic and management accountants accounts payable and financial analysts

bull Controllers and corporate managers

bull Governance risk management and compliance officers

bull Attorneys legal professionals and law enforcement personnel

bull Detectives and private investigators

bull Certified Fraud Examiners and other anti-fraud professionals

bull Loss prevention and security professionals

LEARN MORE VISIT ACFEcomFRM CALL +1 (512) 478-9000 | 19

ScheduleLondon UK | 26-27 May 2016The Grange City HotelHotel Phone 020 7071 5535Room Rate GBP 209 singleHotel Cut-Off Date 5 May 2016Early Registration Deadlinedagger 26 April 2016

ldquoThis is a course that should be taken no matter what level of experience you may haverdquo

mdash Noel L Barreto CFE Bank of America

Fees

Members GBP 650Non-Members GBP 775

CPE Credit16

Field of StudyManagement Advisory Services

Course LevelIntermediate

PrerequisitesFamiliarity with common fraud schemes and risks

You Will Learn How Tobull Identify fraud risks and the factors

that influence them

bull Analyse existing risk management frameworks and how they pertain to managing fraud risk

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

bull Identify the elements of a strong ethical corporate culture

bull Promote fraud awareness to employees at all levels of the organisation

Who Should Attendbull Bank and financial institution

auditors

bull Forensic and management accountants accounts payable and financial analysts

bull Governance risk management and compliance officers

bull Internal and external auditors CPAs and CAs

bull Certified Fraud Examiners and other anti-fraud professionals

Fraud Risk ManagementWith organisations losing an estimated 5 percent of their annual

revenues to fraud the need for a strong anti-fraud stance and a proactive

comprehensive approach to combatting fraud is clear Develop an effective

fraud risk management program and apply a supporting risk assessment

framework within your organisation In this 2-day seminar you will learn to

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

port fraud risk management initiatives by establishing an anti-fraud culture

and promoting fraud awareness throughout the organisation

This course fulfills the annual ethics CPE requirement for CFEs

Reservations subject to availability

Fees vary by location

daggerPayment must be received by Early Registration Deadline to obtain savings

20 | LEARN MORE VISIT ACFEcomDA CALL +1 (512) 478-9000

Fees

Members EUR 850Non-Members EUR 1025

CPE Credit16

Field of StudyAuditing

Course LevelBasic

PrerequisitesNone

ScheduleAmsterdam Netherlands | 1-2 September 2016Hotel Okura AmsterdamNo room block establishedEarly Registration Deadlinedagger 1 August 2016

Los Angeles CA | 29-30 September 2016Omni Los Angeles Hotel at California PlazaHotel Phone (800) THE-OMNIRoom Rate USD 219 singledoubleHotel Cut-Off Date 26 August 2016Early Registration Deadlinedagger 29 August 2016

Charlotte NC | 7-8 November 2016Hyatt House CharlotteCenter CityHotel Phone (704) 373-9700Room Rate USD 179 singledoubleHotel Cut-Off Date 6 October 2016Early Registration Deadlinedagger 7 October 2016

You Will Learn How Tobull Use data analytics to detect fraud

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

bull Use different tools available to perform data analytics

bull Recognise common red flags of fraud that appear in the data

bull Implement data analytics tests that can be used to detect

numerous fraud schemes

bull Analyse non-numeric data such as text and timelines for signs of fraud

Who Should Attendbull Controllers and corporate

managers

bull Forensic and management accountants accounts payable and financial analysts

bull Internal and external auditors CPAs and CAs

bull IT professionals

bull Certified Fraud Examiners and other anti-fraud professionals

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

software-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

Reservations subject to availability

Fees vary by location

daggerPayment must be received by Early Registration Deadline to obtain savings

ldquoData analysis techniques applicability and fraud scheme red flags information was extremely well laid out Very helpfulrdquo

mdash Jackie Mounts CFE Florida Dept of Revenue Office of

Inspector General

REGISTER EARLY TO SAVE EUR 100dagger

Visit ACFEcomDA

LEARN MORE VISIT ACFEcomFaculty CALL +1 (512) 478-9000 | 21

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

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

J Aaron Christopher PhD CFE CPAVice President for Administra-tion and FinanceNortheastern State University

Tiffany Couch CFE CPA CFF Principal Acuity Forensics

Bruce Dorris JD CFE CPA CVA Vice President and Program Director ACFE

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

John Gill JD CFE Vice President ndash Education ACFE

Cynthia Hetherington CFE President Hetherington Group

Hugo A Holland Jr JD CFE Prosecutor State of Louisiana

Ryan C Hubbs CFE CIA CCEP PHR CCSA Sr Manager Fraud Investigation amp Dispute Services

EY

Andrew H Kautz CFE Manager Special Investiga-tions Unit Great-West Life Assurance Company

Bethmara Kessler CFE CISA Chief Audit Executive Campbell Soup Company

Walter W Manning CFE President Investigations MD

Tamara May CFE CPC-P PMP President TR Turner amp Associates Inc

Sherman McGrew JD CFE Program Analyst US TSA

Janet McHard CFE CPA CFF President McHard Accounting Consulting LLC

Liseli Pennings CFE Deputy Training Director ACFE

Don Rabon CFE President Successful Interviewing Techniques

James D Ratley CFE President ACFE

Chris Rosetti CFE CPA Chief Operating Officer NYSNA Pension Plan amp Benefits Fund

Alton Sizemore Jr CFE CPA President Alton Sizemore and Associates

Ralph Q Summerford CFE CPAABV 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 ndash Global Forensics BDO Consulting

For detailed bios of ACFE faculty visit ACFEcomFaculty

Course leaders subject to change

22 | LEARN MORE VISIT ACFEcomCFEPrep CALL +1 (512) 478-9000

NEW

Online Download or CD-ROM USD 745 Members USD 945 Non-MembersAvailable in International and US Editions

2016 CFE Exam Prep Course International EditionDesigned with the busy anti-fraud

professional in mind the CFE

Exam Prep Coursetrade gives you the

flexibility you need to prepare for

the CFE Exam on your schedule

Including study questions and

practice exams the CFE Exam Prep Course will help you prepare to pass the

rigorous CFE Exam

Highlights of the Prep Coursebull Review important concepts of the CFE Exam with nearly 1500 study questions

bull Simulate the CFE Exam environment with timed practice exams

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

bull Money-Back Pass Guarantee mdash Prepare for the CFE Exam with confidence know-ing 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

Efficient Use of Your Study Time

The CFE Exam Prep Course streamlines CFE

Exam preparation Use your time more

efficiently by focusing on the areas you

need to study the most

bull Create a personalised study plan tailored to your individual strengths and weaknesses with an optional 100-question Pre-Assessment

bull Pick the sections and topics most relevant to your exam preparation by creating custom review sessions

bull Learn more from your practice exam sessions by reviewing the questions you missed analysing your results by subsection and tracking your progress over time

bull 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

bull 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 certification date

bull Review your progress with a streamlined design

bull Get immediate answers to your questions with Guides to Success on-screen FAQs and an improved help section

bull Stay on track to earn your CFE cre-dential by measuring your progress towards your target dates for certi-fication and using helpful checklists within the Prep Course

LEARN MORE VISIT ACFEcomCFEPrep CALL +1 (512) 478-9000 | 23

Toolkit USD 895 Members USD 1345 Non-Members Available in International and US editions

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

Nick Potocska CFE CPA

Just finished the Prep Course and CFE Exam online via my iPad it worked flawlesslyhellip great job ACFErdquo

Jeffrey Kraft CFE

The Prep Course is well worth the in-vestment It crystal-lises the major con-cepts of the immense amount of data that candidates need to absorb and helps the material become second naturerdquo

Andrew Levine CFE

2016 CFE Exam Prep Toolkit International EditionAcquire the tools you need to prepare for the rigorous CFE Exam with the CFE

Exam Prep Toolkit International Edition This toolkit consists of four valuable

study tools including

bull 2016 CFE Exam Prep Course International Edition mdash 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

bull 2016 CFE Exam Prep Flashcards App (Toolkit Exclusive) mdash Familia-rise yourself with the terminology and concepts covered on the exam with an app consisting of 900 flashcards that complement the CFE Exam Prep Course An-droid and iOS versions available

bull 2016 Fraud Examiners Manual International Edition (Printed) mdash The anti-fraud professionrsquos body of knowledge is captured in the Fraud Ex-aminers Manual from which the CFE Exam is derived Use this for more in-depth study of challenging topics

bull 2016 CFE Exam Study Guide (Toolkit Exclusive) mdash This study guide offers a breakdown of the key points and foundational concepts found in the four main sections of the exam

Self-S

tudy C

PE

24 | LEARN MORE VISIT ACFEcomSelfStudy CALL +1 (512) 478-9000

Interviewing Witnesses and SuspectsCourse Level Overview | Prerequisite None

Interviewing Witnesses and Suspects offers an introduction to interviewing by examining the entire interview process From choosing an interview strategy to obtaining a signed statement of confession this course provides helpful tips to make your next interview successful

USD 119 Members USD 159 Non-Members

NEW

CPE Credit 4CPE Credit 3

How to Build an Effective Ethics ProgramCourse Level Basic | Prerequisite None

Learn how to write and implement an effective ethics and whistleblower policy This course discusses general ethics and how they relate to business It also provides instruction on how to assess the ethical climate of your organisation Finally it examines challenges faced after an ethics program has been implemented and provides tips to ensure the pro-gram remains successful

You Will Learn How To

bull Identify the reasons good people do bad things

bull Choose best practices for developing and implement-ing an effective ethics training program

bull Recognise the essential components of an ethics and whistleblower policy

bull Determine the impact of ethics on employees and the culture of an organisation

USD 89 Members USD 109 Non-Members

Sources of Information Course Level Overview | Prerequisite None

This course will teach you to conduct more effective examina-tions and find better information in less time and at less cost This course is perfect for any anti-fraud professional looking to develop or hone their skills in obtaining information

USD 119 Members USD 159 Non-Members

NEW

CPE Credit 4

CPE Credit 2

Ethical Issues for Fraud ExaminersCourse Level Basic | Prerequisite None

Ethical Issues for Fraud Examiners will help you understand what constitutes an ethical dilemma and help you develop an awareness of ethical issues faced by fraud examiners This online course also presents six fictional scenarios that illus-trate potential ethical situations that pertain to fraud examina-tions The purpose of these scenarios is not to provide you with solutions but rather to familiarise you with some types of ethical dilemmas that might arise in a fraud examination

You Will Learn How To

bull Interpret ethical values that you are expected to honor when carrying out your fraud examination duties

bull Identify considerations to keep in mind as you work toward your own resolutions of ethical dilemmas

bull Locate resources that might be useful to you in resolving ethical dilemmas

USD 59 Members USD 79 Non-Members

= This course fulfills the annual ethics CPE requirement for CFEs

ORDER NOW VISIT ACFEcomSelfStudy | 25WORKBOOK CD DVD (NO CPE CREDIT) ONLINE DOWNLOAD

Ethical Theory for Fraud ExaminersCourse Level Basic | Prerequisite None

The material in this course is designed to aid CFEs by provid-

ing an explanation of ethics in general as well as a discussion

of several specific behavioural and ethical principles applica-

ble to both organisations and individuals

USD 59 Members USD 79 Non-Members

Inside the Fraudsterrsquos MindCourse Level Basic | Prerequisite None

This course takes an inside look at the fraudsterrsquos mind

exploring psychological information that is key to the suc-

cessful development of a fraud prevention and detection pro-

gram Inside the Fraudsterrsquos Mind includes a 50-minute video

examining 10 common critical-thinking errors displayed by

fraudsters and how they are manifested in convicted

perpetrators

You Will Learn How To

bull Differentiate between various criminological theories of human behaviour

bull Compare the categories of perpetrators and how they are correlated to the reasons perpetrators commit crimes

bull Identify common motivations for committing fraud

bull Recognize 10 common critical thinking errors associated with unethical behaviour

bull Identify indicators of deception commonly exhibited by interview subjects

PDF WorkbookOnline Video USD 109 Members USD 129 Non-Members

DVDWorkbook Set USD 129 Members USD 179 Non-Members

Practical Ethics for Fraud ExaminersCourse Level Basic | Prerequisite None

This course discusses how codes of ethics conduct and

practice in general mdash and the CFE Code of Professional

Ethics and CFE Code of Professional Standards specifically

mdash provide guidance for fraud examiners when they are con-

fronted with ethical uncertainty in professional situations

You Will Learn How To

bull Identify the benefits of having codes that govern the actions of professionals

bull Examine the CFE Codes of Professional Ethics and Stan-dards to understand how they apply to CFEs

bull Recognise why professionalism diligence ethical conduct integrity and competence are important to anti-fraud professionals

USD 59 Members USD 79 Non-Members

CPE Credit 2

Why Good People Do Bad Things The Psychology of Workplace DevianceCourse Level Intermediate Prerequisite Experience in the anti-fraud profession and a basic under-standing of ethical principles

This course focuses on the psychology of workplace deviance

and fraud to help you recognise that good people sometimes

do bad things for what they believe are good reasons Being

able to discern what really motivates employees to steal will

not only improve your investigative skills but will significantly

enhance your ability to demonstrate empathy during inter-

views and increase the number of confessions you obtain

USD 99 Members USD 149 Non-Members

CPE Credit 2

= This course fulfills the annual ethics CPE requirement for CFEs

CPE Credit 2

CPE Credit 8

Self-S

tudy C

PE

26 | LEARN MORE VISIT ACFEcomSelfStudy CALL +1 (512) 478-9000

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

Fraud can decimate the bottom line or even destroy an

entire company making management of fraud risk a

critical function This course explains the importance of a

proactive approach and outlines the steps to develop an

effective fraud risk management program

USD 89 Members USD 109 Non-Members

CPE Credit 3

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

There are many measures organisations can and should

take to minimise the risk that fraud might occur and go

undetected A fraud risk assessment can be a powerful

proactive tool in the fight against fraud for any business

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

USD 89 Members USD 109 Non-Members

CPE Credit 3

CPE Credit 4

Investigating Money LaunderingCourse Level Intermediate Prerequisite Understanding of money laundering and basic fraud examination techniques

This course explores the money laundering process

reviewing the methods used to launder funds discussing

laws and regulations used to combat money laundering

and explaining techniques used to investigate it

You Will Learn How To

bull Distinguish the different stages of the money laundering process

bull Associate schemes with the anti-money laundering regu-lations that they violate

bull Recognise traditional and contemporary methods of money laundering

bull Identify offshore havens and their functionality and how launderers use them

bull Analyse techniques for investigating money laundering

bull Evaluate the best methods for tracing and discovering

hidden assets

USD 119 Members USD 159 Non-Members

CPE Credit 3

The CFE as an Expert WitnessCourse Level Intermediate Prerequisite Fundamental understanding of the trial process

This course identifies the knowledge and skills you need

to be a qualified well-prepared and successful expert wit-

ness You will review the legal standards used to evaluate

an expert witness examine the traits needed to be an

ideal expert witness learn how to give expert testimony

and compose proper expert reports

You Will Learn How To

bull Identify the legal standards for giving expert testimony

bull Describe the traits of an ideal expert witness

bull Discern the relevance and admissibility of testimony

bull Describe the structure and content of expert reports

bull Identify confidential or privileged communications and

information

bull Evaluate what testimony is effective during depositions

direct testimony and cross-examination

bull Recognise the ethical guidelines that apply when

testifying

USD 89 Members USD 109 Non-Members

ORDER NOW VISIT ACFEcomSelfStudy | 27WORKBOOK CD DVD (NO CPE CREDIT) ONLINE DOWNLOAD

CPE Credit 20Course Level BasicPrerequisite NoneField of Study Computer Science

PDFWorkbook Self-Study CourseUSD 159 Members USD 179 Non-Members

Also of Interest

Investigating by Computer Second EditionInvestigating by Computer Second Edition will help you turn your computer into the most powerful investigative tool you own Along with basic computer skills this course can be used as a guide to every aspect of digital investigations

You Will Learn How To

bull Recognise the numerous ways to investigate with the Internet using web-sites emails social networking sites newsgroups chatrooms and other valuable sources

bull Recall the types of information that can be obtained from public and nonpublic records commercial databases the Internet and other valuable sources

bull Recognise the various means through which public records can be obtained from online sources and how they can be helpful in fraud investigations

bull Distinguish between the different means to access and analyse information using data analysis tools and techniques

bull Choose the appropriate data analysis tools and techniques for a particular investigation

bull Recognise where to look for information that is created stored and dissemi-nated electronically

bull Distinguish major legal issues concerning computer and Internet fraud investigations

Good structure Clearly defined chapters Practical examples and case studiesrdquomdash Zhou Peng CFE

[ACFE] self-study courses offer a very cost-ef-fective way to learn new topics and expand onersquos skill as a CFE For me personally I love the flexibility to study on my own time With kids work home responsibilities etc that option is perfectrdquomdash Anthony Coghlan CFE

Investigating Money LaunderingSee page 26

ONLINE SELF-STUDY

Inside the Fraudsterrsquos MindSee page 25

PDFWORKBOOK SELF-STUDY

Self-S

tudy C

PE

28 | LEARN MORE VISIT ACFEcomSelfStudy CALL +1 (512) 478-9000

CPE Credit 16Course Level BasicPrerequisite NoneField of Study Communications

PDFWorkbook Self-Study CourseUSD 159 Members USD 179 Non-Members

Also of Interest

Finding the Truth Effective Techniques for Interview and CommunicationEvery day auditors investigators lawyers and other professionals are required to interview and elicit information from people as part of their jobs

This self-study course discusses the skills necessary to become a better communicator and a more effective interviewer The workbook includes access to online video clips with interview examples and tips for conducting effective interviews

You Will Learn How To

bull Recognise verbal and nonverbal contaminants and detect linguistic clues

bull Develop a methodology for preparing and conducting an interview

bull Evaluate interview questions and determine when to ask them

bull Ascertain the legal implications of interviewing

bull Describe strategies for documenting evidence and creating a written report of the interview

Interviewing Witnesses and SuspectsSee page 24

ONLINE SELF-STUDY

The material is very comprehensive and very clear I felt like I completed the course with the competence necessary to interview as a true professionalrdquomdash Ronald P Fory CFE CMAUniversity of North Texas at Dallas

This course covers all important areasin an investigation The interview thereport and legal considerationsrdquomdash Maritza Ramos Zayas CFE CAMSInvestigator Oficina del Comisionado deInstituciones Financieras

ORDER NOW VISIT ACFEcomSelfStudy | 29WORKBOOK CD DVD (NO CPE CREDIT) ONLINE DOWNLOAD

Fundamentals of Computer and Internet FraudCourse Level Overview | Prerequisite None

As technology continues to become more sophisticated fraudsters find new ways to commit fraud with computers This self-study course is written especially for professionals who are responsible for preventing and detecting fraudulent computer schemes

You Will Learn How To

bull Define the legal elements of computer fraud

bull Explain how the computer is used as a tool for fraud

bull Categorise Internet fraud and e-commerce

bull Assess the role of law enforcement in investigating computer fraud

bull Use security auditing and testing

USD 159 Members USD 179 Non-Members

CPE Credit 18

Detecting and Deterring Conflicts of InterestCourse Level Overview | Prerequisite None

Conflicts of interest present major risks at all organisations and these risks only increase with globalisation This course will teach you how to identify combat and investigate conflicts of interest that arise in businesses and government agencies

You Will Learn How To

bull Identify characteristics of conflicts of interest

bull Recognise common factors that hinder ethical decisions

bull Recognise conflict-of-interest scenarios

bull Identify measures used to prevent detect and remediate conflicts of interest

bull Determine the components needed to perform conflict-of-interest risk assessments

bull Identify challenges that often arise when addressing conflicts of interest across multiple cultures

USD 149 Members USD 179 Non-Members

NEW

CPE Credit 6

CPE Credit 12

Corporate Con Internal Fraud and the AuditorCourse Level Basic | Prerequisite None

Chances are you will encounter fraud at some point in your career But will you know how to recognise it when you do Prepare yourself to spot the signs of fraud with Corporate Con Internal Fraud and the Auditor

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

USD 139 Members USD 159 Non-Members

= This course fulfills the annual ethics CPE requirement for CFEs

Evaluating and Testing Anti-Fraud ControlsCourse Level Intermediate Prerequisite Fundamental knowledge of audit procedures

This course reviews the types of controls the control environ-ment and the limitations inherent to controls It also discusses the use of risk-based concepts and processes to evaluate controls Finally the course explores common fraud schemes and the preventive controls used to mitigate them

You Will Learn How To

bull Explain the ways how evaluating and testing anti-fraud controls contribute to an effective control environment

bull Assess components of anti-fraud controls

bull Recognise techniques used to evaluate and test anti-fraud controls

bull Identify and communicate internal control deficiencies

USD 89 Members USD 109 Non-Members

CPE Credit 3

30 | LEARN MORE VISIT ACFEcomShop CALL +1 (512) 478-9000

Merch

andis

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

USD 109 Members USD 129 Non-Members

MousepadThis navy circular mouse pad 8rdquo in

diameter features the ACFE seal and

compliments any office deacutecor Its

slick surface provides smooth and

easy mouse movement

USD 7 Members USD 10 Non-Members

Writing PadThin enough to throw into your

briefcase and go the ACFE Writing

Pad features interior pockets for

documents and business cards and

includes 85rdquo x 11rdquo writing pad

USD 79 Members USD 99 Non-Members

Stainless Steel Travel MugFeaturing the ACFE seal printed on

stainless steel this mug offers a

distinguished 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

USD 15 Members USD 20 Non-Members

Columbiareg Sports-wear ACFE Fleece JacketStay warm and comfortable in our

sporty Columbiareg Fleece Jacket Soft

breathable and quick drying our pull-

over is an ideal layer for any activity

It features a full-colour embroidered

ACFE seal and is 100 polyester

fleece with a full-zip front elastic cuffs

zip close hand-warmer pockets and an

open bottom with drawcord hem

USD 59 Members USD 69 Non-Members

Challenge CoinSince their origin in World War I challenge coins have been used to

unite members of organisations sharing a common goal Featuring the

ACFE seal and tagline the 134rdquo die-cast Challenge Coin symbolises

our commitment to reduce fraud worldwide

USD 9 Members USD 19 Non-Members

LEARN MORE VISIT ACFEcomWebinars CALL +1 (512) 478-9000 | 31

For the most current information on upcoming CPE webinars plus access to the wide selection of archived webinars please visit webinarsACFEcom

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

Earn CPE wherever you have Internet access without worrying about travel

or shipping hassles ACFE Webinars provide you with actionable insights

you can begin using in your work immediately

The ABCs of Bankruptcy FraudCPE Credit 2More than 900000 consumers (individuals or couples) and about 27000 businesses filed for bankrupt-

cy last year Although the vast majority of bankruptcy filings are submitted by consumers or businesses

who do not seek to manipulate the system the process is subject to abuse This webinar examines the

bankruptcy system and its actors (eg trustees lawyers accountants) discusses the different types of

bankruptcy fraud and offers specific suggestions for detecting fraudulent transactions

ORIGINAL AIR DATEJULY 2015

Ethics and Compliance Through the Eyes of an Independent MonitorCPE Credit 2This course explores the role of an independent monitor and prepares your company for an assessment of

your internal operations The course examines what independent monitors look for how they do their work

and the proactive steps you can take to demonstrate improvements to ethical cultureORIGINAL AIR DATEJANUARY 2015

Potholes on the Ethical Road from Investigation to ProsecutionCPE Credit 2Learn how ethical issues arise throughout the life of a case from investigations to prosecution mdash and the

impacts of ethical choices mdash by exploring a series of real-life examples This webinar provides an overview of

the sources of ethical guidance for anti-fraud professionals and how to use them This includes current and

practical scenarios for fraud investigations and examples of programs and best practices to ensure the best

outcome in the fight against fraud

ORIGINAL AIR DATENOVEMBER 2015

Anti-Money Laundering in the Digital Currency EnvironmentCPE Credit 2Digital currency creates opportunities for new types of money laundering schemes How do you create

viable anti-money laundering programs to address the emerging challenges created by digital currency

This webinar explores the issues and opportunities involved in fighting money laundering in the digital

currency arenaORIGINAL AIR DATEJULY 2014

= This course fulfills the annual ethics CPE requirement for CFEs

CHANGE SERVICE REQUESTED

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

KEYNOTE SPEAKERS

THIS EVENT WILL SELL OUT ndash Register early to reserve your spot FraudConferencecom

Reach Your potential

Steve van AperenBody Language ExpertldquoThe Human Lie Detectorrdquo

David BarbozaInvestigative Journalist The New York TimesPulitzer Prize Winner

Judge Jed S Rakoff US District Judge Southern District of New York