CFE Exam Review Course, CFE Exam Prep Course, PG. 9 PG ...for the latest updates. ... Photo/Video...

Laying the

ANTI-FRAUD Resource GuideFOURTH QUARTER 2015GLOBAL EDITION

NEW! 2016 ACFE Middle East Fraud Conference, PG. 9

CFE Exam Prep Course, International Edition, PG. 24

CFE Exam Review Course, PG. 12

2 | LEARN MORE VISIT ACFE.com 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: www.learningmarket.org.

DISCLAIMERS

Cancellation Policy — Our cancellation policy is intended to keep costs low for attendees. Due to financial obligations incurred by ACFE, Inc. you must cancel your registration prior to the start of the event. Cancellations received less than 14 calendar days prior to an event start date are subject to a 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 ACFE.com for the latest updates.

*Reservations subject to availability.

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© 2015 Association of Certified Fraud Examiners, Inc. “ACFE,” “CFE,” “Certified Fraud Examiner,” “CFE Exam Prep Course,” “Fraud Magazine,” “As-sociation of Certified Fraud Examiners,” the ACFE Seal, the ACFE Logo and related trademarks, names and logos are the property of the Association of Certified Fraud Examiners, Inc., and are registered and/or used in the U.S. and countries around the world.

9 24CFE Exam Prep Course, International Edition

Contents

NEW! ACFE Middle East Fraud Conference

Membership and Certification (pgs. 3-6)

Laying the Foundation: Maximising Your Success ....................................................................................3

ACFE Membership Benefits .......................................................................................................................6

ACFE Learning Events (pgs. 7-23)

2015-2016 Calendar of Events ...................................................................................................................7

Conferences (pgs. 8-11)

27th Annual ACFE Global Fraud Conference .............................................................................................8

2016 ACFE Middle East Fraud Conference................................................................................................9

2016 ACFE European Fraud Conference .................................................................................................10

Featured Items: Procurement Fraud ........................................................................................................11

Seminars (pgs. 12-23)

CFE Exam Review Course ........................................................................................................................12

Principles of Fraud Examination ........................................................................................................................14

Auditing for Internal Fraud ................................................................................................................................15

Conducting Internal Investigations ...................................................................................................................16

Professional Interviewing Skills ........................................................................................................................17

Using Data Analytics to Detect Fraud ...............................................................................................................18

Fraud Risk Management ...................................................................................................................................19

Financial Statement Fraud .................................................................................................................................20

Bribery and Corruption ......................................................................................................................................21

Contract and Procurement Fraud .....................................................................................................................22

ACFE Faculty .....................................................................................................................................................23

ACFE Bookstore (pgs. 24-31)

2015 CFE Exam Prep Course, International Edition ..........................................................................................24

Self-Study CPE .........................................................................................................................................26

Merchandise ............................................................................................................................................30

ACFE Webinars ........................................................................................................................................31

CFE Exam Review Course 12

http://www.learningmarket.org

www.ACFE.com

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

By Charles Piper, CFE, CRT

By Tiffany Couch, CFE, CPA, CFF

Learning the basics. While the phrase may conjure up long ago memories of learning the alpha-bet, using building blocks, participating in a new sport or starting over in a new school, new job or new professional field, I find that when it comes to fraud examination, the basics are essential to the success of any engagement. From understanding fraud schemes and the red flags of those schemes, to interviewing witnesses, collecting evidence and writing reports, applying these fundamental concepts consistently during each engagement are build-ing blocks indeed — building blocks of success.

In a recent engagement I was asked to identify why and

how a senior vice president had manipulated the CEO’s

signature on an expense reimbursement form — I definitely

used “the basics”:

• To identify that all four expense reimbursement schemes

(fictitious, altered, mischaracterised and duplicate) were

potentially being perpetrated against our client;

• To ask open-ended questions which led to information re-

garding the suspect’s approval authorities, lifestyle and assets;

www.ACFE.com

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• To appropriately collect evidence, including paperand electronic evidence; and

• To write a solid fraud examination report that ledto an indictment and arrest of the suspect just threeweeks later (and eventually to his incarceration inU.S. federal prison for 46 months).

Conducting a fraud examination based on a solid foun-dation of knowledge, skill and professional standards will lead to a successful case resolution. In fact, the more complex a case, the more important those basics become. Think about this: you are the smartest person in the room. Sure, your report or testimony may be considered by lawyers, judges and intelligent clients; but, they do not have the expertise you do. Conveying complex financial crimes in a simple way to those who do not have such a background is your most important job. And doing so consistently will be building blocks for something else: your professional credibility. Consider what happens when a building or a relation-

ship doesn’t have a solid foundation. You got it — it crumbles. I have been involved in a few cases where professionals who attempted to conduct investigations omitted critical information, opined on the “guiltiness” of a person or wrote incoherent reports. Their profes-sional credibility and their work were put into ques-tion. I wondered, “Did they forget the basics? Ignore them? Think the rules didn’t apply to them?” Whatever the reason, it didn’t matter. Their cases crumbled for lack of a foundation. Don’t be afraid to get back to the basics every single time you approach a new case. Whether you are an auditor wishing to improve your fraud detection skills, a professor wanting to impart more knowledge to your students or a law enforcement officer looking to gain skills for the increasing number of white-collar crimes hitting your desk, you won’t be sorry you spent time attending some of the ACFE’s foundation-al courses like Principles of Fraud Examination (page 14). Where else can you gather the knowledge you’re looking for, network with other like-minded professionals and

From undeRstanding fraud schemes and the red flags of those schemes, to interviewing

witnesses, collecting evidence and writing reports, applying these fundamental

concepts consistently during each engagement are building blocks indeed —

building blocks of success.”

www.ACFE.com

“In order to fight fraud, one requires an investigative mind,” says Bobby

Ndungu, Ph.D., CFE, the president of the ACFE Zimbabwe chapter and

managing partner of the Southern Africa Institute of Security and Risk

Management. Ndungu encourages chapter members and fraud fighters

to conduct fraud awareness campaigns so that the public is made aware

of what fraud is and how to combat it. He was born in a town called Kwe-

Kwe in the Midlands Province in Zimbabwe and has a passion for spread-

ing fraud awareness and combatting criminals in his home country. As he

says, “Fraud fighting goes beyond the monetary benefits.”

How did you become passionate about fighting fraud?When I joined the Reserve Bank of Zimbabwe as a security manager

in 1993, I realised that there were a lot of identity theft and fraudulent

activities being committed in the banking sector. In 2005, I became a

CFE and that is when my journey in fighting fraud began.

What steps led you to your current role and what does that role entail?On realising that there was no training on fraud risk management in

Zimbabwe, I started the Southern Africa Institute of Security and Risk

Management in 2005. I also offer consultancy services in fraud risk

management and assist organisations in designing anti-fraud policies

and operating procedures.

What are the most rewarding aspects of your job?The most rewarding aspects of my job include the financial rewards

from my consultancy work and the knowledge gained from meeting

different people and sharing that knowledge with others during presen-

tations and lectures.

What are the best opportunities for someone entering into your career?In Zimbabwe, there is a lot of fraud and corruption. Organisations are

losing billions of dollars through fraud, and organisations need con-

sultants who can assist them to put fraud risk management strategies

in place. There is a need to train expert fraud fighters and fraud risk

management practitioners who will fight fraud in their organisations.

Security and fraud consultants are therefore in demand.

Are there any trends (e.g. demographic, social, legal) that concern you?Zimbabwe at the moment has

no currency so the country

has adopted what they call the

“multi-currency.” This means

that different types of curren-

cies from other countries are

used simultaneously. This has

resulted in a liquidity crunch

and most Zimbabweans are

living on less than USD 2 per

day. The political environment is

not conducive and has resulted

in more than 2 million Zimbabweans leaving the country. Companies

are closing and workers being retrenched — some companies have

not paid their employees for more than six months. These issues

have contributed immensely to the high level of fraudulent activities in

Zimbabwe.

What advice do you have for someone looking to become a CFE?You should be prepared for an exciting but challenging job. It requires

resilience, trustworthiness and ethics. You should be able to lead by

example. Also, when I started fighting fraud I wish I had known digital

forensic investigations. I later realised that a fraud fighter must know

and understand digital forensic investigations as today’s fraud crimes

are computer-related.

Is there a memorable case or project that you have worked on? Feel free to alter details to protect confidential information.I worked on a purchasing fraud case in 2010 when the company I worked

for was defrauded of USD 5 million. The company policy was that there

should always be three quotations for products or services. The pur-

chasing manager had actually formed 21 companies in which he was a

director. The purchasing manager would then source for three quotations

from three of his companies and purport to be buying from the cheapest

and saving the company money. The reality was that what was consid-

ered the cheapest quotation was actually inflated by 10 percent.

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

even meet a fraudster in person? You won’t be disappoint-ed. And who knows, you may just find that learning the basics introduces you to a whole new level of success.

Tiffany Couch, CFE, CPA, CFF, ACFE Regent, is founder and

principal of Acuity Forensics, a forensic accounting firm

based in Vancouver, Washington. She has more than 15

years of experience in the field of accounting, with the last

seven years focused solely on forensic accounting–related

engagements. Couch has conducted dozens of financial

investigations, managed litigation cases involving tens of

thousands of documents, and has testified in state and

federal jurisdictions throughout the U.S.

Fraud Fighter Goes Beyond His 9–5 to Fight Fraud and Inform the Public

Bobby Ndungu, Ph.D., CFE Managing Consultant, Southern Africa Institute of Security and Risk Management

www.ACFE.com

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

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

developments, gain access to exclusive articles andvideos, and find news, analysis and commentary on theglobal fight against fraud in a variety of formats includingmagazines, blogs and e-newsletters.

• Savings on Anti-Fraud Training — Last year ACFEmembers saved more than USD 3 million on the bestanti-fraud training available.

• Articles and Reports — Dig into a wealth of relevantanti-fraud articles and reports on a variety of topics thatreveal deeper insights into the various aspects of fraud.

• Tools — Risk assessments, sample documents and adatabase of CFEs to assist you with your most confound-ing fraud issues are just a few of the many tools availableto ACFE members.

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

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

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

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

The CFE Credential• Obtain the Certified Fraud Examiner (CFE) credential and

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

• Increase your earning potential — According to the2015/2016 Compensation Guide for Anti-Fraud Professionals,CFEs earn 23% more than their non-certified colleagues.

• Improve your marketability and job security — RobertHalf International identifies the CFE as “in-demand…oneof the most marketable credentials today,” and A.E. Feld-man, a leading executive search firm, states, “…the CFEhas emerged as the gold standard in the area of fraud.”

ACFE Membership and CertificationToday, more than 75,000 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.

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

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

www.ACFE.com/Membership

LEARN MORE VISIT ACFE.com/Calendar 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 USD 95 or more off of the regular price for the event.

Combo Event Savings: Register to attend two events being held consecutively in select cities and receive up to USD 100 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! 2015-2016 Calendar of Events

*Event price includes the cost of the 2015 CFE Exam Prep Course software. Participants who own an older version of the Prep Course may register for a discounted fee. Early registration discount may be available. Visit ACFE.com for rates.

**These courses are hosted by the ACFE’s Authorised Trainers and/or a local ACFE chapter. Please visit the individual event’s page on ACFE.com to learn more.

Authorised Trainer CFE Exam Review Course** 30 Nov – 4 Dec 2015 Abidjan, Ivory Coast 30 EUR 3150* EUR 3150* 13

Using Data Analytics to Detect Fraud September 2016 Amsterdam, Netherlands 16 USD 795 USD 945 18

CFE Exam Review Course 2-5 November 2015 Austin, TX 30 USD 2295* USD 2295* 12

Principles of Fraud Examination 14-17 December 2015 Austin, TX 28 USD 1195 USD 1395 14

Principles of Fraud Examination 11-14 April 2016 Austin, TX 28 USD 1195 USD 1395 14

Advanced Fraud Examination Techniques 19-21 September 2016 Austin, TX 24 USD 995 USD 1195 N/A

CFE Exam Review Course 7-10 November 2016 Austin, TX 30 USD 2295* USD 2295* 12

Principles of Fraud Examination 5-8 December 2016 Austin, TX 28 USD 1195 USD 1395 14

Auditing for Internal Fraud 4-5 April 2016 Boston, MA 16 USD 695 USD 845 15

2016 ACFE European Fraud Conference 20-22 March 2016 Brussels, Belgium 4-20 See pg. 10 10

Authorised Trainer CFE Exam Review Course** 10-13 December 2015 Calabar, Nigeria 30 USD 2150* USD 2150* 13

Authorised Trainer CFE Exam Review Course** 14-18 December 2015 29 Feb – 4 March 2016 Casablanca, Morocco 30 EUR 4650* EUR 4650* 13

Protecting Against Data Breaches and Cyberfraud 25-26 April 2016 Chicago, IL 16 USD 695 USD 845 N/A

CFE Exam Review Course 15-18 August 2016 Chicago, IL 30 USD 2295* USD 2295* 12

Authorised Trainer CFE Exam Review Course** 26-30 Oct 2015 18-22 Jan 2016 Dakar, Senegal 30 EUR 3150* EUR 3150* 13

Developing an Integrated Anti-Fraud, Ethics and Compliance Program 29 Feb–1 March 2016 Denver, CO 16 USD 695 USD 845 N/A

Authorised Trainer CFE Exam Review Course** 29 Nov – 3 Dec 2015 Doha, Qatar 30 USD 3650* USD 3650* 13

Authorised Trainer CFE Exam Review Course**

31 Jan – 4 Feb 2016 20-24 March 201624-28 April 2016 25-29 September 2016

Dubai, UAE 30 USD 3495* USD 3495* 13

2016 ACFE Middle East Fraud Conference 14-15 February 2016 Dubai, UAE 13 See pg. 9 9

CFE Exam Review Course 1-4 February 2016 Houston, TX 30 USD 2295* USD 2295* 12

Authorised Trainer CFE Exam Review Course** 29 May – June 2 201621-25 August 2016 Istanbul, Turkey 30 USD 2995* USD 2995* 13

Authorised Trainer CFE Exam Review Course** 14-15 November 201521-22 November 2015 Lagos, Nigeria 30 USD 2150* USD 2150* 13

CFE Exam Review Course 29 Feb – 3 March 2016 Las Vegas, NV 30 USD 2295* USD 2295* 12

27th Annual ACFE Global Fraud Conference 12-17 June 2016 Las Vegas, NV 4-40 See pg. 8 8

Authorised Trainer CFE Exam Review Course** 9-13 November 201522-26 February 2016 Libreville, Gabon 30 Visit ACFE.com/ExamReview 13

Authorised Trainer CFE Exam Review Course** 8-11 December 2015 London, England 30 EUR 2000* EUR 2000* 13

CFE Exam Review Course 11-14 July 2016 Los Angeles, CA 30 USD 2295* USD 2295* 12

Professional Interviewing Skills* February 2016 Manila, Philippines 16 USD 695 USD 845 17

Using Data Analytics to Detect Fraud 9-10 November 2015 Montreal, QC 16 USD 915 USD 1090 18

Authorised Trainer CFE Exam Review Course** 1-5 November 2015 Muscat, Oman 30 USD 3370* USD 3370* 13

CFE Exam Review Course 18-21 April 2016 New York, NY 30 USD 2295* USD 2295* 12

CFE Exam Review Course October 2016 New York, NY 30 USD 2295* USD 2295* 12

Contract and Procurement Fraud 12-13 May 2016 Ottawa, ON 16 USD 695 USD 845 22

Conducting Internal Investigations 12-13 May 2016 Orlando, FL 16 USD 695 USD 695 16

Authorised Trainer CFE Exam Review Course** 17-20 November 2015 Paris, France 30 EUR 3250* EUR 3250* 13

Using Data Analytics to Detect Fraud 4-5 February 2016 Phoenix, AZ 16 USD 695 USD 845 18

Obtaining, Managing and Searching Electronic Evidence 31 March – 1 April 2016 San Diego, CA 16 USD 695 USD 845 N/A

Auditing for Internal Fraud 9-10 November 2015 San Juan, PR 16 USD 695 USD 845 15

2015 ACFE Asia-Pacific Fraud Conference 4-6 November 2015 Singapore 4-20 USD 1050 USD 1200 N/A

Conducting Internal Investigations April 2016 Singapore 16 USD 695 USD 695 16

Financial Statement Fraud 25-26 January 2016 Vancouver, BC 16 USD 695 USD 845 20

CFE Exam Review Course 21-24 March 2016 Washington, D.C. 30 USD 2295* USD 2295* 12

CFE Exam Review Course 26-29 September 2016 Washington, D.C. 30 USD 2295* USD 2295* 12

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

www.ACFE.com/Calendar

8 | REGISTER NOW VISIT FraudConference.com CALL +1 (512) 478-9000

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

NO MATTER WHAT you’re reaching for in your career as an anti-fraud

professional, you’ll find the knowledge, connections and tools you need

at the 27th Annual ACFE Global Fraud Conference. With more than 3,000

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 & Casino Hotel Phone: (866) 359-7757 or +1 (702) 590-7757Room Rate: USD 189* single/double (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 night’s room rate, plus tax as a guarantee, at the time the reservation is made. Attendee’s credit card will be charged the (1) night’s 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 Resort Fee Policy: A USD 10.00 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.

ACFE Member Non-Member

Full Conference – Includes Pre, Main & Post Events(12-17 June 2016)

USD 1200 USD 1450

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

“I was blown away by the number and diversity of the attendees and the quality of the speakers. I definitely plan on attending next year’s conference.”

— David Bach, CFE, CPA Vice President, Credit Suisse

Are you ready to share your expertise at the world’s largest gathering of anti-fraud professionals? The ACFE is accepting presentation proposals for the 27th Annual ACFE Global Fraud Conference through 1 November.

Visit FraudConference.com for guidelines and online submission.

Make plans now to attend the can’t 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 FraudConference.com/International or call +1 (512) 478-9000.

• Learn proven best practices from experienced industry leaders

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

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

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

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

Conference Fees

www.FraudConference.com

www.FraudConference.com

www.fraudconference.com/international

REGISTER NOW VISIT ACFE.com/MiddleEast CALL +1 (512) 478-9000 | 9

Hotel InformationAtlantis, The PalmDubai, United Arab EmiratesHotel Phone: (+971 4) 426-0000No room block has been established for this event. For best available rate, contact hotel directly, or visit ACFE.com/MiddleEast for additional hotel options.

CPE Credit13


PrerequisitesNone

2016 ACFE Middle East Fraud Conference14-15 February 2016 | Dubai, UAE

REGISTER BY 14 JANUARY AND SAVE!†

Visit ACFE.com/MiddleEast

Conference Fees

Government Rate

Price Before14 January 2016

Standard Price

Member USD 895 USD 1145 USD 1295

Non-Member USD 1095 USD 1345 USD 1495


Visit ACFE.com/MiddleEast to register today!

Join more than 300 anti-fraud professionals in Dubai at Atlantis, The Palm Hotel

for the first-ever 2016 ACFE Middle East Fraud Conference, 14-15 February. With

four tracks of educational sessions, inspiring keynote speakers and invaluable

networking opportunities, this conference is the region’s best opportunity to learn

the latest techniques and tools in the fight against fraud.

Hosted by the Financial Audit Department – H.H. Dubai Ruler’s Court, this con-ference will be held under the patronage of His Highness Sheikh Maktoum Bin Mohammed Bin Rashed, the Deputy Ruler of Dubai, Chairman of FAD and the Chairman of Dubai Media Inc.

www.ACFE.com/MiddleEast




10 | REGISTER NOW VISIT ACFE.com/European CALL +1 (512) 478-9000

Conference Fees*

Full Conference Package Early Registration†

(by 19 February)Standard Registration(after 19 February)

Package Includes: Pre-Conference and Main Conference

Members .............EUR 1250 Non-Members .....EUR 1400

Members ................. EUR 1375 Non-Members ......... EUR 1525

Individual Event Packages Early Registration†

(by 19 February)Standard Registration(after 19 February)

Option 1: Pre-Conference Only

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

Option 2: Main Conference Only

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

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

*Registration fees include 21% VAT. Credit cards will be charged the U.S. dollar equivalent of total fees. Differences may occur due to bank currency translations.


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

additional EUR 25 on Full and Main Conference packages. For details or to register, email

[email protected] or call +1 (512) 478-9000.

Venue InformationSheraton Brussels AirportHotel Phone: (+32)(2) 710-8000Room Rate: EUR 109-169 (inclusive of breakfast and VAT)Hotel Cut-Off Date: 18 February 2016

CPE Credit4-20


PrerequisitesNone

2016 ACFE European Fraud Conference20-22 March 2016 | Brussels, Belgium

Join anti-fraud professionals in Brussels for the 2016 ACFE European

Fraud Conference to exchange insights and develop cutting-edge skills

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

sessions offering practical techniques and tips, network with leaders of

Europe’s anti-fraud community and earn up to 20 Continuing Professional

Education credits.

• Learn from prominent global presenters in a variety of information- packed sessions that provide insight into the challenges that affect professionals today throughout Europe and around the world

• Gain insight from experts in the field into the way fraud is evolving and hear about the latest developments in anti-fraud efforts to keep pace

• Learn about cutting-edge fraud detection tools and techniques

• Explore best practices from Europe’s top companies

• Enjoy extended networking with colleagues who share your challenges and goals REGISTER BY 19 FEBRUARY

AND SAVE!†

Visit ACFE.com/European

www.ACFE.com/European

www.ACFE.com/European

mailto:[email protected]

REGISTER NOW VISIT ACFE.com/TRAINING CALL +1 (512) 478-9000 | 11

Benchmarking Your In-House Fraud Investigation TeamThe ACFE’s newest report highlights industry best practices

Every type of department can benefit from comparing its struc-

ture, resources and performance to those at similar organisations;

internal fraud investigation departments are no exception. Often,

when evaluating a fraud investigation team, management has to rely

primarily on the organisation’s own historical data. And organisa-

tions that decide to establish new fraud teams might have very little

data to guide them.

To address the lack of available

benchmarking information for internal

fraud investigation departments, the

ACFE collected data about our mem-

bers’ internal investigation teams and

analysed how they are structured and

how they performed, as well as how

they measured their own effective-

ness. Our report, Benchmarking Your

In-House Fraud Investigation Team,

presents the results of this research,

including key findings such as:

• The average number of fraud investigators per thousand employees is 5.1.

• Investigation teams that implement formal performance evaluation metrics tend to see better case outcomes; the investigation teams in our study that did not report any formal performance metrics also reported the lowest percentage of fraud losses recovered.

• Internal fraud investigation teams report to a variety of oversight parties; however, the single-most common party to which investigation teams report is the head of internal audit.

• The most commonly reported performance metric for investi-gation teams was percentage of cases closed year-over-year.

While the circumstances and needs of every organisation differ,

our hope is that Benchmarking Your In-House Fraud Investigation

Team assists you in creating, assessing or implementing changes

to your internal fraud investigation team. Download the report at

ACFE.com/Team.

A REPORT BY THE ASSOC IAT ION OF CERT I F I ED FRAUD EXAMINERS

Benchmarking Your In-House Fraud Investigation Team

A REPORT BY THE ASSOC IAT ION OF CERT I F I ED FRAUD EXAMINERS

Benchmarking Your In-House Fraud Investigation Team

The procurement process is vital; at the same time, it is rife with opportunities for fraud and abuse. Get the training you need to ensure that purchases are benefit-ting your organisation and not enriching fraudsters.

Contract and Procurement Fraud

Learn about the controls, fraud prevention strategies and proper tendering processes that are necessary in the fight against procurement fraud in this 2-day, instructor-led course.

See page 22.

Contract and Procurement Fraud

Learn to identify the red flags and risk factors of contract and procurement schemes, as well as measures to detect and prevent fraud schemes that target the procurement process.See page 27.

Auditing for Vendor Fraud

Examine why vendor audits should be conducted, the importance of right-to-audit clauses in vendor contracts and examples of vendor fraud schemes in this self-study course.

See page 27.

SEMINAR

SELF-STUDY COURSE

SELF-STUDY COURSE

Procurement Fraud

www.ACFE.com/Team

www.ACFE.com/TRAINING

12 | LEARN MORE VISIT ACFE.com/ExamReview CALL +1 (512) 478-9000

FeesUSD 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. 14) course in advance.

Schedule

*Event price includes 2015 CFE Exam Prep Course. Participants who currently own an older version of the CFE Exam Prep Course can register for a discounted rate and get a free upgrade to the 2015 CFE Exam Prep Course.

Benefits of Attending• Structured Learning Environment —

Learn how to prepare for the CFEExam

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

• Instructor-Led — Receive guidancefrom experienced instructors

• Interactive Sessions — Participatein open discussions on a variety oftopics in fraud prevention

• Team Environment — Meet otherspreparing for the CFE Exam andCFE instructors who will help youorganise study sessions to reviewmaterials, and provide you withtips and processes designed forthe working professional’s busyschedule

• On-Site Testing — Take the CFE Examon-site while the material is still freshin your mind. Go home knowing you’vepassed your CFE Exam

Who Should Attend• Anyone who prefers learning in an in-

structor-led, classroom environment

• Individuals who favor table discus-sions with peers and experiencedinstructors

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

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

USD 945 value!

• Printed course materials that out-line the topics covered in the examand aid in preparation

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

• Exam fees

CFE Exam Review CourseIf you are pursuing the Certified Fraud Examiner (CFE) credential, the

CFE Exam Review Course will help you master the concepts found 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. 24), 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.

Austin, TX | 2-5 November 2015

Houston, TX | 1-4 February 2016

Las Vegas, NV | 29 February–3 March, 2016

Washington, D.C. | 21-24 March 2016

New York, NY | 18-21 April 2016

Los Angeles, CA | 11-14 July 2016

Chicago, IL | 15-18 August 2016

Washington, D.C. | 26-29 September 2016

New York, NY | October 2016

Austin, TX | 7-10 November 2016

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

Visit ACFE.com/ExamReview for more information

www.ACFE.com/ExamReview


CFE Exam Review Course

These courses are conducted by ACFE Authorised Trainers.

Registration fees and other course details vary by location —

please visit the individual event’s page on ACFE.com to learn

more.

Authorised Trainers

Law Enforcement and Government Agencies: Be Prepared

Is your agency prepared with the re-

sources it needs to detect, deter and

prevent fraud? Does someone on your

team know what to do when they en-

counter fraudulent activity? Do you want

to provide anti-fraud training to your em-

ployees at discounted rates?

The Law Enforcement and Government Partnership (LEGP) assists

domestic and international agencies at the federal, state and local

levels by providing various discounts and benefits upon recogni-

tion of the Certified Fraud Examiner (CFE) credential. The partner-

ship provides a variety of benefits that fortify an agency’s body

of anti-fraud knowledge. By joining the LEGP, agencies around the

globe are strengthening their abilities to fight fraud.

One of our most recent agencies to join the partnership is the Al-

cohol and Tobacco Tax and Trade Bureau, Department of the Trea-

sury. They stated, “More than 35 of our investigators and auditors

hold the CFE credential. We have endorsed this credential for many

years, and we support any investigators and auditors who pursue

this designation.”

Joining the LEGP not only provides your staff with discounts on

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

on the CFE Exam Prep Package (CFE Exam Prep Course and CFE

Exam). Having your agency’s staff obtain the CFE credential will

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

provide your community a more educated and trained workforce to

take on the mission of investigations and fraud detection.

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

and an informational video to help get you started. There are no appli-

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

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

with more than 1,000 LinkedIn members in the public sector who

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

Enforcement and Government Partnership group on LinkedIn. For

more information on how to participate, contact Liseli Pennings at

[email protected].

Abidjan, Ivory Coast | 30 November – 4 December 2015Abu Dhabi, UAE | 24-28 April 2016Calabar, Nigeria | 10-13 December 2015

Casablanca, Morocco | 14-18 December 201529 February – 4 March 2016

Dakar, Senegal | 26-30 October 2015 18-22 January 2016

Doha, Qatar | 29 November – 3 December 2015

Dubai, UAE | 31 January – 4 February 201620-24 March 201625-29 September 201613-17 November 2016

Istanbul, Turkey | 29 May-2June, 201621-25 August 2016

Lagos, Nigeria | 14-15 November 201521-22 November 2015

Libreville, Gabon | 9-13 November 201522-26 February 2016

London, England | 8-11 December 2015

Muscat, Oman | 1-5 November 2015

Paris, France | 17-20 November 2015

LEARN MORE VISIT ACFE.com/ExamReview CALL +1 (512) 478-9000 | 13

mailto:[email protected]

www.ACFE.com/LEGP


14 | LEARN MORE VISIT ACFE.com/POFE CALL +1 (512) 478-9000

FeesMembers: USD 1195Non-Members: USD 1395

CPE Credit28

Field of StudyVisit ACFE.com/POFE 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 3½ 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 To:• Interpret the causes of frauds, and

how to prevent and deter future frauds by detecting red flags

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

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

• Identify occupational fraud schemes and external threats of fraud

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

Who Should Attend:• Business professionals, educators

and students interested in the anti-fraud field

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

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

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

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

Austin, TX | 11-14 April 2016Omni Austin Hotel DowntownHotel Phone: (800) THE-OMNIRoom Rate*:USD 189 single/doubleHotel Cut-Off Date: 23 March 2016Early Registration Deadline†: 11 March 2016

Austin, TX | 5-8 December 2016JW Marriott AustinHotel Phone: +1 (512) 474-4777Room Rate*:USD 299 single/doubleHotel Cut-Off Date: 13 November 2016Early Registration Deadline†: 4 November 2016

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

This course fulfills the annual ethics CPE requirement for CFEs.

“This is an amazing course and I have already recommended it to others. The speakers were great. They all had great examples/stories to help make the learning fun, easy to understand and relevant. I can’t wait to go to the next ACFE conference!”

— Patricia Parker, CFE, CMS Salt River Pima-Maricopa Indian Community

REGISTER EARLY TO SAVE USD 200!†

Visit ACFE.com/POFE

www.ACFE.com/POFE

www.ACFE.com/POFE

LEARN MORE VISIT ACFE.com/AIF CALL +1 (512) 478-9000 | 15

FeesMembers: USD 695Non-Members: USD 845

CPE Credit16

Field of StudyAuditing

Course LevelBasic

PrerequisitesNone


ScheduleSan Juan, PR | 9-10 November 2015The Condado Plaza Hilton Hotel Phone: +1 (787) 721-1000 Room Rate*: USD 149 single (exclusive of daily resort fee)Hotel Cut-Off Date: 8 October 2015 Early Registration Deadline†: 9 October 2015

Boston, MA | 4-5 April 2016Hilton Back Bay Hotel Phone: +1 800-HILTONSRoom Rate*: USD 269 single/double Hotel Cut-Off Date: 4 March 2016 Early Registration Deadline†: 3 March 2016

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

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

flags of common internal fraud schemes, including fraudulent financial statements, bribery and corruption, and asset misappropriation

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

• Identify the obstacles auditors often face in finding fraud and ways to avoid them

• Effectively assess an organisation’s fraud risks

• Incorporate fraud brainstorming into the audit planning

• Apply data analysis techniques to find fraud

• Employ methods for preventing management and occupational fraud

Who Should Attend:• Controllers and corporate

managers

• CPAs, CAs or equivalent

• Forensic and management accountants

• Internal and external auditors

• Certified Fraud Examiners and other anti-fraud professionals

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

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

isting skills and teach you the techniques necessary for effective fraud

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

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

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

common schemes, detection techniques and methods of preventing

occupational fraud.

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

— Mary Nicks, CPA, CGMA Explorer Pipeline CAE


Visit ACFE.com/AIF

www.ACFE.com/AIF

www.ACFE.com/AIF

16 | LEARN MORE VISIT ACFE.com /CII CALL +1 (512) 478-9000

Fees**

Members: USD 695Non-Members: USD 845

CPE Credit16

Field of StudySpecialised Knowledge and Applications

Course LevelBasic

PrerequisitesNone

You Will Learn How To:• Conduct an effective internal

investigation, step by step

• Pinpoint legal issues that might arise during an internal investigation

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

• Collect and analyse internal and external documents

• Perform admission-seeking interviews

• Confidently testify as a witness

Who Should Attend:• Attorneys, legal professionals and

law enforcement personnel

• Controllers and corporate managers

• Detectives and private investigators

• Governance, risk management and compliance officers

• IT professionals

• Loss prevention and security professionals


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

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

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

charges by terminated or disgruntled employees. But perhaps most

importantly, an internal investigation will signal to other employees that

the company will not tolerate fraud.

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

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

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

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

aspects of internal investigations, using computers in an investigation,

collecting and analysing internal and external information, interviewing

witnesses and writing reports.


ScheduleSingapore | April 2016

Orlando, FL | 12-13 May 2016Rosen Centre HotelHotel Phone: +1 (800) 204-7234Room Rate*: USD 129 single/doubleHotel Cut-Off Date: 11 April 2016Early Registration Deadline†: 12 April 2016

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


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

www.ACFE.com/CII

LEARN MORE VISIT ACFE.com/PIS CALL +1 (512) 478-9000 | 17

Fees*


CPE Credit16

Field of StudyCommunications

Course LevelBasic

PrerequisitesNone

You Will Learn How To:• Plan and schedule interviews

• Comply with legal issues that affect interviews

• Identify different types of interview questions for individual personality styles

• Detect deception and create strate-gies to gain quality information

• Obtain confessions and signed statements

Who Should Attend:• Business professionals who

conduct interviews

• Attorneys, legal professionals and law enforcement personnel




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

• Loss prevention and security pro-fessionals

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


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

speak louder than words? This 2-day, interactive seminar will teach you

how to be more effective in asking direct and follow-up questions, while

evaluating both verbal and non-verbal responses, so you can detect lies

and uncover the truth during interviews.

“I enjoyed attending the Professional Inter-viewing Skills seminar. The experience was in-sightful, interesting and suggestive of different perspectives and approaches on interviewing. I loved it!”

— Natalie LePage, CFE TransAlta

ScheduleNew Orleans, LA | 14-15 January 2016Omni RiverfrontHotel Phone: (800) THE-OMNI Room Rate**: USD 209 single/doubleHotel Cut-Off Date: 11 December 2015Early Registration Deadline†: 14 December 2015

Manila, Philippines | February 2016

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

*Fees vary by location.

**Reservations subject to availability.



Visit ACFE.com/PIS

www.ACFE.com/PIS

www.ACFE.com/PIS

18 | LEARN MORE VISIT ACFE.com/DA CALL +1 (512) 478-9000

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

Phoenix, AZ | 4-5 February 2016Sheraton Phoenix DowntownHotel Phone: +1 (602) 262-2500Room Rate*: USD 219 single/doubleHotel Cut-Off: 18 January 2016Early Registration Deadline†: 4 January 2016

Amsterdam, Netherlands | September 2016

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


**Fees vary by location.


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

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

• Use different tools available to perform data analytics

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

• Implement data analytics tests that can be used to detect

numerous fraud schemes

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

Who Should Attend:• Controllers and corporate

managers

• Forensic and management accountants, accounts payable and financial analysts

• Internal and external auditors, CPAs and CAs

• IT professionals


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

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


Visit ACFE.com/DA

Fees**


CPE Credit16

Field of StudyAuditing

Course LevelBasic

PrerequisitesNone

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

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

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

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

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

tests to identify the red flags of fraud.

www.ACFE.com/DA

www.ACFE.com/DA

LEARN MORE VISIT ACFE.com/FRM CALL +1 (512) 478-9000 | 19

ScheduleLondon, U.K. | May 2016

Visit ACFE.com/FRM for updated seminar dates and information.“This is a course that should be taken no matter what level of experience you may have.”

— Noel L. Barreto, CFE Bank of America

Fees**


CPE Credit16

Field of StudyManagement Advisory Services

Course LevelIntermediate

PrerequisitesFamiliarity with common fraud schemes and risks

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

that influence them

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

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

• Identify the elements of a strong, ethical corporate culture

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

Who Should Attend:• Bank and financial institution

auditors





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.



www.ACFE.com/FRM

www.ACFE.com/FRM

20 | LEARN MORE VISIT ACFE.com/FSF CALL +1 (512) 478-9000

You Will Learn How To:• Recognise the most common

financial statement fraud schemes

• Identify the red flags of financial statement fraud

• Detect fraud using audit procedures

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

• Understand the fraud implications of emerging issues in financial reporting










Financial Statement Fraud The complexity of financial statement fraud has received considerable

attention over the past few years and will continue to cause concern. This

course is designed for those who regularly review and evaluate financial

statements. Auditors, both internal and independent, will benefit from an

enhanced understanding of what the numbers mean and the increased

ability to detect indicators of fraud.

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

sibilities of financial professionals and provides attendees with practical

techniques to detect financial statement manipulation.

Fees*


CPE Credit16

Field of StudyAccounting

Course LevelOverview

PrerequisitesNone

ScheduleVancouver, BC | 25-26 January 2016The Fairmont Waterfront VancouverHotel Phone: +1 (604) 691-1991Room Rate*: CAD 199 single/double Hotel Cut-Off Date: 24 December 2015Early Registration Deadline†: 28 December 2015



www.ACFE.com/FSF

LEARN MORE VISIT ACFE.com/BC CALL +1 (512) 478-9000 | 21

Fees*


CPE Credit16



PrerequisitesNone

ScheduleMelbourne, Australia | August 2016

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

*Fees vary by location.

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

bribery and corruption

• Implement policies and proce-dures to comply with the FCPA, U.K. Bribery Act and other major anti-corruption initiatives

• Identify common corruption schemes

• Evaluate the effectiveness of your anti-corruption compliance program

• Conduct third-party due diligence

• Respond to red flags of corruption

• Manage investigations across international borders



• Controllers and corporate man-agers

• Detectives and private investiga-tors

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

• Governance, risk and compliance professionals



• Certified Fraud Examiners and other anti-fraud specialists

Bribery and CorruptionCorruption schemes make up 37 percent of the reported fraud cases,

with a median loss of USD 200,000, according to the 2014 Report to

the Nations on Occupational Fraud and Abuse. Those often devastating

effects, combined with a dramatic increase in the number of enforce-

ments, have made bribery and corruption a key issue for many global

organisations. The extension of anti-corruption laws to vendors presents

additional vulnerability to companies in the U.S. How do you ensure that

both your employees and the third parties that play a critical role for your

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), U.K. 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.

www.ACFE.com/BC

www.ACFE.com/BC

22 | LEARN MORE VISIT ACFE.com/CPF CALL +1 (512) 478-9000


Visit ACFE.com/CPF

Fees**


CPE Credit16



PrerequisitesNone

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

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

at any stage of the contracting and procurement process. 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 To:• Determine if a procurement

scheme violates legal statutes or civil laws

• Identify the red flags of bribery and corruption

• Recognise bid-rigging and market-allocation schemes

• Reduce the risk of vendor fraud

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

ScheduleParis, France | 15-16 October 2015Hotel Concorde Montparnasse-Place de CatalogneHotel Phone: +33 (0) 1 5654-8400

New York, NY | 21-22 March 2016Executive Conference CenterVenue Phone: +1 (212) 903-8060Early Registration Deadline†: 19 February 2016No room block established for this course. Please visit ACFE.com/CPF for hotels in the area.

Ottawa, ON | 12-13 May 2016The Westin OttawaHotel Phone: +1 (613) 560-7000Room Rate*: USD 249 single, doubleHotel Cut-Off Date: 1 April 2016Early Registration Deadline†: 1 April 2016




Who Should Attend • Government procurement officers





• Attorneys, legal professionals and law enforcement personnel




www.ACFE.com/CPF

www.ACFE.com/CPF

LEARN MORE VISIT ACFE.com/Faculty CALL +1 (512) 478-9000 | 23

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, Ph.D., CFE, CPAVice President for Administra-tion and FinanceNortheastern State University

Tiffany Couch, CFE, CPA, CFF Principal, Acuity Forensics

Bruce Dorris, J.D., 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, J.D., CFE Vice President – Education, ACFE

Cynthia Hetherington, CFE President, Hetherington Group

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

Ryan C. Hubbs, CFE, CIA, CCEP, PHR, CCSA Sr. Manager, Fraud Investigation & 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, T.R. Turner & Associates Inc.

Sherman McGrew, J.D., CFE Program Analyst U.S. TSA

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

Liseli Pennings Deputy Program Director ACFE

Don Rabon, CFE President, Successful Interviewing Techniques

James D. Ratley, CFE President and CEO, ACFE

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

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

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

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

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

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

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

Course leaders subject to change.

www.ACFE.com/faculty

www.ACFE.com/faculty

24 | LEARN MORE VISIT ACFE.com/CFEPrep CALL +1 (512) 478-9000

NEW!

Online, Download or CD-ROM: USD 745 Members / USD 945 Non-MembersAvailable in International and U.S. Editions

2015 CFE Exam Prep Course, International EditionDesigned with the busy anti-fraud

professional in mind, the CFE

Exam Prep Course™ 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 Course:• Review important concepts of the CFE Exam with more than 1,400 study questions

• Simulate the CFE Exam environment with timed practice exams

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

• Money-Back Pass Guarantee — Prepare for the CFE Exam with confidence 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.

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

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

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

• Focus on the areas where you need the most work with enhanced review of results and progress by exam section, subsection and topic.

User-friendly Exam Prep

• This easy-to-use course puts the most relevant information at your fingertips. Quickly review your Prep Course progress by subsection and topic, access on-screen help menus and study tips, and stay on track to meet your target certification date.

• Review your progress with a streamlined design.

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

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

www.ACFE.com/CFEPrep

LEARN MORE VISIT ACFE.com/CFEPrep CALL +1 (512) 478-9000 | 25

Toolkit: USD 895 Members / USD 1345 Non-Members

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

Nick Potocska, CFE, CPA

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

Jeffrey Kraft, CFE

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

Andrew Levine, CFE

2015 CFE Exam Prep 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:

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

• 2015 CFE Exam Prep Flashcards App (Toolkit Exclusive) — 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.

• 2015 Fraud Examiners Manual, International Edition (Printed) — The anti-fraud profession’s 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.

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


Self-S

tudy C

PE

26 | LEARN MORE VISIT ACFE.com/SelfStudy CALL +1 (512) 478-9000

CPE Credit: 3Course Level: BasicPrerequisite: NoneField of Study: Behavioural ethics

Online Self-Study Course:USD 89 Members / USD 109 Non-Members

How to Build an Effective Ethics ProgramThis course teaches you how to write and implement an effective ethics and whistleblower policy. The course discusses general ethics and how it relates 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 program remains successful.

You Will Learn How To:

• Identify the reasons good people do bad things

• Choose best practices for developing and implementing an effective ethics training program

• Recognise the essential components of an ethics and whistleblower policy

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

This is my third self-study course from the ACFE that I have taken for CPE. I look forward to taking others in the future since I feel the courses are very well designed and relevant.”

Kimberly Bartuska, CFEUnderwriterUnited Guaranty Residential Insurance Company

Useful, concise, and relevant infor-mation presented in an interesting and very organised manner.”

Dr. Shaun Aghili, CFEAssociate Professor of Information Systems Security and AssuranceConcordia University of Edmonton

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

www.ACFE.com/SelfStudy

ORDER NOW VISIT ACFE.com/SelfStudy | 27WORKBOOK CD DVD (NO CPE CREDIT) ONLINE DOWNLOAD

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

Auditing for Vendor Fraud will help you understand what measures can be taken to minimise this risk and prevent and detect vendor fraud. This course examines why vendor audits should be conduct-ed and discusses the importance of right-to-audit clauses in vendor contracts. In addition, the process for conducting vendor audits is outlined including preparing for the audit, gathering data, perform-ing audit tests and executing post-audit activities.


• Assess the need for vendor fraud audits

• Identify the risks that can result from working with vendors

• Explain the importance of effective right-to-audit clauses in vendor contracts

• Identify vendor fraud schemes and related red flags

• Describe the process by which to conduct effective vendor audits

USD 119 Members / USD 159 Non-Members

CPE Credit: 4 CPE Credit: 6

Contract and Procurement FraudCourse Level: Overview Prerequisite: None

Most businesses would not exist without reliable outside suppliers. But a few dishonest vendors, contractors or purchasers can cost a company or government agency serious money. This online self-study course explores the contracting process from the perspective of fraud.


• Identify the essential components of an enforceable contract

• Compare public and private procurement

• Identify common civil, criminal and administrative actions for procurement fraud

• Identify the red flags and risk factors of contract and pro-curement schemes

• Recognise the characteristics and common forms of pro-curement fraud schemes

• Recognise measures to detect and prevent fraud schemes that target procurement processes

• Determine the appropriate measures to take in investiga-tive efforts to uncover procurement fraud schemes

USD 149 Members / USD 179 Non-MembersCPE Credit: 4

Internal Controls for Fraud PreventionCourse Level: Basic Prerequisite: None

Internal controls form a complex system that involves the collab-oration of the board of directors, the audit committee, internal and external auditors, risk management personnel, investigators, operations personnel and others. This online self-study course will explore the key roles in preventive controls and essential compo-nents of internal control, inherent limitations of internal controls and much more.


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.


CPE Credit: 3


Self-S

tudy C

PE

28 | LEARN MORE VISIT ACFE.com/SelfStudy CALL +1 (512) 478-9000

CPE Credit: 6Course Level: OverviewPrerequisite: NoneField of Study: Specialised Knowledge and Applications


NEW! Detecting and Deterring Conflicts of InterestConflicts of interest present a major risk 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.


• Identify characteristics of conflicts of interest

• Recognise common factors that hinder ethical decisions

• Recognise conflict of interest scenarios

• Identify measures used to prevent, detect and remediate conflicts of interest

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

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

NEW! Overcoming Bias in Investigations and AuditsWhen bias enters an individual’s work, the results can be very harmful. Allowing bias to impact audits and investigations can lead to the wrong person being punished and the real perpetrator getting away.

This course explores bias and its effects on investigations and audits. You will examine conscious and unconscious bias, how bias affects work and how you can counter its effects.


• Recognise bias and how it can manifest

• Distinguish conscious from unconscious bias

• Recognise how bias affects auditors and investigators

• Identify how bias relates to professional skepticism

• Determine ways to mitigate the effects of bias

CPE Credit: 2Course Level: OverviewPrerequisite: NoneField of Study: Specialised Knowledge and Applications



ORDER NOW VISIT ACFE.com/SelfStudy | 29WORKBOOK CD DVD (NO CPE CREDIT) ONLINE DOWNLOAD

U.K. Bribery Act: Compliance and InvestigationCourse Level: Intermediate Prerequisite: Experience with international organisations

The U.K. Bribery Act is a demanding statute that requires com-panies to employ due diligence in preventing violations when conducting business in foreign countries. Companies are best positioned to minimise violations by implementing anti-bribery programmes into their operations.

This course provides you with relevant information on the cur-rent legal and regulatory framework of the movement to combat bribery in international trade.


CPE Credit: 6

Bribery in International Business TransactionsCourse Level: Intermediate Prerequisite: Understanding of basic fraud examination techniques

This course illustrates the importance of combatting these frauds on a global basis and the need to design and implement international standards. This course also provides an in-depth examination of international bribery and its impact on businesses worldwide.


• Explain the Foreign Corrupt Practices Act (FCPA)

• Examine over 16 examples detailing actual bribery cases

• Assess the main international initiatives against corruption

• Define bribery and money laundering, types of schemes and risk assessment

• Evaluate corporate compliance programs and controls


CPE Credit: 8

CPE Credit: 2

International Financial Reporting Standards for Financial Statement FraudCourse Level: Intermediate Prerequisite: Basic knowledge of financial transactions and accounting

This course covers the basics of financial statement fraud includ-ing red flags and ways to detect potential schemes, with a focus on International Financial Reporting Standards (IFRS). It provides an overview of IFRS and guidance related to revenue recognition revisions under IFRS.


• Describe international financial reporting standards and their impact on the financial reporting process

• Examine financial statement fraud in general and related fraud schemes

• Identify red flags of financial statement fraud schemes

• Employ methods of detecting financial statement fraud


CPE Credit: 4

FCPA Investigations: Combating Corruption in International BusinessCourse Level: Intermediate Prerequisite: Experience with international organisations and understanding of basic fraud examination techniques

This course provides an overview of the FCPA, discusses how you should respond to evidence of corruption, presents a roadmap that will help you conduct investigations of suspected corruption and discusses how to conclude an investigation.


• Identify the principal components of the FCPA

• Respond to FCPA-related issues

• Conduct the FCPA investigation from planning to conclusion

• Report the results of your FCPA investigation



30 | LEARN MORE VISIT ACFE.com/Shop CALL +1 (512) 478-9000

Merch

andis

e

Laptop BackpackTravelling with your laptop

has never been easier. The

Laptop Backpack has plenty

of room to haul all your gear

to your next fraud examina-

tion. The backpack also fea-

tures a laptop-only section

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

convenience when moving through security.


Stainless Steel Travel MugThis mug offers a dis-

tinguished look, while

keeping your drink hot

at work, at home or

while you travel. The

ACFE Travel Mug also

includes a spill-resistant lid with a thumb-slide closure

and non-skid bottom as well as a contoured rubber

handle. Holds up to 16 oz.


ACFE Dual Ballpoint Stylus PenQuickly move from paper to touchscreen with this

stylish pen. The ACFE Dual Ballpoint Stylus Pen

features a ballpoint pen on one end for writing. On

the other end it features a stylus tip ideal for touch

screens, such as iPhones and iPads or any other

touch screen device.


MousepadThis navy circular mouse pad,

8” in diameter, features the

ACFE seal and complements

any office décor. Its slick

surface provides smooth and

easy mouse movement.


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 ACFE 1.34” die-cast Challenge Coin

symbolises your commitment to

reduce fraud worldwide.


ACFE Duffel BagThis rugged yet refined duffel bag with the ACFE seal, constructed of washed beige cotton canvas and genuine leather, is perfect for a trip to the gym after work, an overnight business trip or a weekend getaway. The top zipper closure opens to a spacious main storage area that includes a zippered interior pocket and two small interior pockets without zippers. Product Size: 21” (w) x 12” (h) x 10” (d)Materials: 16 oz. washed beige cotton canvas, genuine leather

and polyurethane


www.ACFE.com/Shop

LEARN MORE VISIT ACFE.com/Webinars CALL +1 (512) 478-9000 | 31

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

fraud by providing training and professional development on relevant,

timely topics.

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

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

using in your work immediately.

Can’t be online when an ACFE Webinar is scheduled? No problem — simply register for the

archived version and attend at your own convenience. You can also select from a wide variety of past webinars, including topics such as:

• The ABC’s of Bankruptcy Fraud

• Putting a Case Together: USD 1.4 Million Expense Reimbursement Fraud, a Forensic Accountant and the FBI

• Using Tax Returns In Fraud Examinations

• Why Audits Fail to Find Fraud

• Fraud in Capital Projects and the Construction Process

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

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

UPCOMING WEBINAR:The Strategic NetworkerSpeaker: John-Paul Hatala

This webinar will explore the networking process, and show you how to network more effectively, more strategically

and more successfully.

*Free career webinars do not offer CPE credit.

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

4 NOVEMBER 20158:00–9:00 P.M. EST

Register online for an upcoming webinar or view archived webinars at

WEBINARS.ACFE.COM

Learn more or register for a free career webinar at

ACFE.COM/CAREERWEBINAR

www.Webinars.ACFE.com

www.Webinars.ACFE.com

www.ACFE.com/CareerWebinar

www.ACFE.com/Webinars

Earn your CFE credential in 2015

2015 CFE Exam Prep Course™ International Edition The CFE Exam Prep Course includes helpful study tools to prepare you to pass the CFE Exam:

• Review important concepts covered on the CFE Exam with more than 1,400 study questions

• Simulate the CFE Exam environment with timed practice exams

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

• Stay on track to earning your CFE credential by mea-suring your progress towards your target dates for certification and using helpful checklists within the Prep Course

Visit ACFE.com/CFEPrep to learn more

CHANGE SERVICE REQUESTED

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


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