openthinking show - fraud case files
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www.openthinking.aeTRANSCRIPT
OpenThinking Show
True Stories: Fraud Case Files
E x c e p & o n a l + L e a r n i n g + E x p e r i e n c e + +
Strategic+
Partners+
Gold++
Sponsors+Headline+Sponsor+
$115,000+in+Expenses+for+one+year+
! Absolute+Trust+
! No+Review++
! No+Details+
! No+Suppor&ng+Documents+
! No+control+++
+
20$
Tools+Used+
+in+Fraud++
Examina&on+
T$
Observa-on$
Opportunity+
Pressure+ Ra&onaliza&on+
Fraud++
Triangle+
Fraud+is+all+about+decep&on…++
Occupa&onal+Fraud+and+Abuse+
Asset$$Misappropria-ons$
Corrup-on$Fraudulent$Statements$
Conflicts of Interest
Bribery
Illegal Gratuities
Economic Extortion
Inventory & All Other Assets
Cash
Nonfinancial
Financial
Obtaining+Evidence+
• Covert+opera&ons+• Surveillance+• Using+informants+
• “Dumpster+diving”+
• Subpoenas+• Search+warrants+• Voluntary+consent+
Catching+large+fraud+…+
What+can+you+do+with+
more+money?+
Fraud+from+outside+…+
Fraud&examination&is#a#methodology#developed#by#ACFE#for#resolving#fraud#allegations#from#inception#to#disposition,#including#obtaining#evidence,#interviewing,#writing#reports,#testifying#to#<indings,#and#assisting#in#the#detection#and#prevention#of#fraud.##
OpenThinking+is+an++
ACFE+Authorized+
Trainer+in+the++
UAE+and+Qatar++
Internal+Audit+Leadership+Development+Program++
Risk+Management+MasterClass++
5+CPEs+
Corporate+Governance+MasterClass+
Fraud+Risks+&+Controls+MasterClass+
Conduc&ng+Audit+Engagements+MasterClass+
Planning+RiskYBased+Audit+MasterClass+
Effec&ve+Audit+Repor&ng+MasterClass++
FREE+for+
+Internal+Audit+
Professionals++
+
Internal+Control+MasterClass++
Fraud !Awareness !Program !
2+hours+Fraud+Awareness+session+for+FREE++
to+your+internal+audit,+accoun&ng+and+
financial+staff+and+share+with+them+the+
best+prac&ces+in+Fraud+Examina&on.++
Y+Introduc&on+to+the+principle+of+fraud+examina&on++Y+The+2014+Report+to+the+Na&ons+about+Fraud+
Y+Introduc&on+to+the+Cer&fied+Fraud+Examiner+++Y+Best+Prac&ces+in+An&YFraud++
Y+Interac&ve+Fraud+Examina&on+Case+++
2+CPEs+
Cer&ficate+
Free+Report+and+Magazine+to+each+staff+
In+Partnership+with+ + +
Fraud+Examiner+++++++
&&&&&Lawyer&&&&&&&&&&&&&&&&&&&&&&&&&&Accountant&&&&&
Criminologist&&&&&&&&&&&&&&&&&Investigator&&#
###1. Be#an#Associate#member#of#the#ACFE#in#good#standing.###2. Submit#the#CFE#Exam#application#with#proof#of#education#and#
professional#recommendations.####3. Prepare#for#the#CFE#Exam###4. Pass#the#CFE#Exam.###5. Gain#<inal#approval#from#the#certi<ication####################################committee#and#become#a#CFE.###
Cer&fied+Fraud+Examiner+(CFE)+
&&&! 10&hours&to&complete&the&CFE&Exam.&&
! Each§ion&is&allocated&a&maximum&of&2.6&hours&to&complete.&&
! Each&of&the&four&exam§ions&has&125&questions.&
! You&will&have&a&maximum&of&75&seconds&to&answer&each&question.&
! You&have&30&days&to&complete&all&four§ions&of&the&CFE&Exam.&
! You&must&complete&each§ion&in&one&sitting.&&
Cer&fied+Fraud+Examiner+(CFE)+
###• Fraud Prevention and Deterrence
• Financial Transactions
• Fraud Investigation
• Legal Elements of Fraud
Cer&fied+Fraud+Examiner+(CFE)+
###Get Certified
Registra&on+&+Fees+for+2014+Course:++++++++++
Early$Registra-on$Deadline:$Nov$1,$2014$$$Packages$star-ng$at$$3,370.$Register$by$the$Early$Registra-on$Deadline$to$SAVE$an$addi-onal$$880!$$
Dubai,+UAE++Dec+14+–+18,+2014+/+Feb+22+–+26,+2015+
For+the+first+&me+in+the+UAE.++
Arjaan+Rotana+Dubai+Media+City,+
Dubai,+UAE+
" 5$Full$Training$Days$" ACFE$Training$Materials$and$Slides$" $Annual$Associate$Membership$($95.00)$" $2014$CFE$Exam$Prep$Course$($945)$" 30$CPEs$Cer-ficate$from$the$ACFE$$
Fees+of+the+course+include:+
CFE Exam Review Course
Dubai, UAE: Dec 14 - Dec 18, 2014 / Dubai, UAE: Feb 22 - Feb 26, 2015
eludehcS DAY 1Sunday
DAY 2Monday
DAY 3Tuesday
DAY 4Wednesda,
7:30-8:00 a.m. Registration and continental breakfast
Continental breakfast Continental breakfast Continental breakfast
8:00-9:20 a.m. Introduction
• Interview Theory and Application
Law Related to Fraud
•
Overview of the U.S. Legal System
•
Legal Rights of Employees
Financial Transactions and Fraud Schemes
•
Cash Receipts
•
Theft of Intellectual Property
•
Consumer Fraud
Fraud Prevention and Deterrence
•
Understanding Behavior
•
White-Collar Crime
9:20-9:35 a.m. Break
9:35-10:55 a.m. Investigation Techniques
• Interview Theory and Application (cont.)
Law Related to Fraud
•
Criminal Prosecutions for Fraud
•
Evidence
Financial Transactions and Fraud Schemes
•
Inventory and Other Assets
•
Financial Institution Fraud
•
Health Care Fraud
•
Insurance Fraud
Fraud Prevention and Deterrence
•
Management Responsibilities
•
Auditors Responsibilities
10:55-11:10 a.m. Break
11:10 a.m.-12:30 p.m.
Investigation Techniques
• Planning the Investigation
• Data Analysis and Reporting Tools
• Analyzing Documents
Law Related to Fraud
•
Law Related to Fraud
•
Testifying as an Expert
Financial Transactions and Fraud Schemes
•
Computer and Internet Fraud
•
Bribery and Corruption
•
Procurement Fraud
Fraud Prevention and Deterrence
•
Fraud Prevention Programs
•
ACFE Code of Professional Ethics
12:30-1:30 p.m. Group lunch Group lunch Group lunch
1:30-3:00 p.m. Investigation Techniques
• Tracing Illicit Transactions
• Reporting Standards
Law Related to Fraud
•
Civil Justice System
•
Securities Fraud
•
Money Laundering
Financial Transactions and Fraud Schemes
•
Accounting Concepts
•
Financial Statement Fraud
Fraud Prevention and Deterrence
•
Fraud Risk Assessment
•
Fraud Risk Management
Investigation Techniques
•
Sources of Information
•
Computer Forensics
•
Covert Examinations
Law Related to Fraud
•
Money Laundering (cont.)
•
Bankruptcy Fraud
•
Tax Fraud
Financial Transactions and Fraud Schemes
•
Fraudulent Disbursements
•
Check and Credit Card Fraud
ACFE.com/CERCGuide
DAY 5Thursday
Fraud Prevention and Deterrence• Corporate Governance
Group lunch Group lunch
Continental breakfast
CFE Exam Review CourseCFE Exam Review Course
Dubai, UAE: Dec 14 - Dec 18, 2014 / Dubai, UAE: Feb 22 - Feb 26, 2015
eludehcS DAY 1Sunday
DAY 2Monday
DAY 3Tuesday
DAY 4Wednesda,
7:30-8:00 a.m. Registration and continental breakfast
Continental breakfast Continental breakfast Continental breakfast
8:00-9:20 a.m. Introduction
• Interview Theory and Application
Law Related to Fraud
•
Overview of the U.S. Legal System
•
Legal Rights of Employees
Financial Transactions and Fraud Schemes
•
Cash Receipts
•
Theft of Intellectual Property
•
Consumer Fraud
Fraud Prevention and Deterrence
•
Understanding Behavior
•
White-Collar Crime
9:20-9:35 a.m. Break
9:35-10:55 a.m. Investigation Techniques
• Interview Theory and Application (cont.)
Law Related to Fraud
•
Criminal Prosecutions for Fraud
•
Evidence
Financial Transactions and Fraud Schemes
•
Inventory and Other Assets
•
Financial Institution Fraud
•
Health Care Fraud
•
Insurance Fraud
Fraud Prevention and Deterrence
•
Management Responsibilities
•
Auditors Responsibilities
10:55-11:10 a.m. Break
11:10 a.m.-12:30 p.m.
Investigation Techniques
• Planning the Investigation
• Data Analysis and Reporting Tools
• Analyzing Documents
Law Related to Fraud
•
Law Related to Fraud
•
Testifying as an Expert
Financial Transactions and Fraud Schemes
•
Computer and Internet Fraud
•
Bribery and Corruption
•
Procurement Fraud
Fraud Prevention and Deterrence
•
Fraud Prevention Programs
•
ACFE Code of Professional Ethics
12:30-1:30 p.m. Group lunch Group lunch Group lunch
1:30-3:00 p.m. Investigation Techniques
• Tracing Illicit Transactions
• Reporting Standards
Law Related to Fraud
•
Civil Justice System
•
Securities Fraud
•
Money Laundering
Financial Transactions and Fraud Schemes
•
Accounting Concepts
•
Financial Statement Fraud
Fraud Prevention and Deterrence
•
Fraud Risk Assessment
•
Fraud Risk Management
Investigation Techniques
•
Sources of Information
•
Computer Forensics
•
Covert Examinations
Law Related to Fraud
•
Money Laundering (cont.)
•
Bankruptcy Fraud
•
Tax Fraud
Financial Transactions and Fraud Schemes
•
Fraudulent Disbursements
•
Check and Credit Card Fraud
ACFE.com/CERCGuide
DAY 5Thursday
Fraud Prevention and Deterrence• Corporate Governance
Group lunch Group lunch
Continental breakfast
CFE Exam Review Course
CFE Exam Review Course
Dubai, UAE: Dec 14 - Dec 18, 2014 / Dubai, UAE: Feb 22 - Feb 26, 2015
eludehcS DAY 1Sunday
DAY 2Monday
DAY 3Tuesday
DAY 4Wednesda,
7:30-8:00 a.m. Registration and continental breakfast
Continental breakfast Continental breakfast Continental breakfast
8:00-9:20 a.m. Introduction
• Interview Theory and Application
Law Related to Fraud
•
Overview of the U.S. Legal System
•
Legal Rights of Employees
Financial Transactions and Fraud Schemes
•
Cash Receipts
•
Theft of Intellectual Property
•
Consumer Fraud
Fraud Prevention and Deterrence
•
Understanding Behavior
•
White-Collar Crime
9:20-9:35 a.m. Break
9:35-10:55 a.m. Investigation Techniques
• Interview Theory and Application (cont.)
Law Related to Fraud
•
Criminal Prosecutions for Fraud
•
Evidence
Financial Transactions and Fraud Schemes
•
Inventory and Other Assets
•
Financial Institution Fraud
•
Health Care Fraud
•
Insurance Fraud
Fraud Prevention and Deterrence
•
Management Responsibilities
•
Auditors Responsibilities
10:55-11:10 a.m. Break
11:10 a.m.-12:30 p.m.
Investigation Techniques
• Planning the Investigation
• Data Analysis and Reporting Tools
• Analyzing Documents
Law Related to Fraud
•
Law Related to Fraud
•
Testifying as an Expert
Financial Transactions and Fraud Schemes
•
Computer and Internet Fraud
•
Bribery and Corruption
•
Procurement Fraud
Fraud Prevention and Deterrence
•
Fraud Prevention Programs
•
ACFE Code of Professional Ethics
12:30-1:30 p.m. Group lunch Group lunch Group lunch
1:30-3:00 p.m. Investigation Techniques
• Tracing Illicit Transactions
• Reporting Standards
Law Related to Fraud
•
Civil Justice System
•
Securities Fraud
•
Money Laundering
Financial Transactions and Fraud Schemes
•
Accounting Concepts
•
Financial Statement Fraud
Fraud Prevention and Deterrence
•
Fraud Risk Assessment
•
Fraud Risk Management
Investigation Techniques
•
Sources of Information
•
Computer Forensics
•
Covert Examinations
Law Related to Fraud
•
Money Laundering (cont.)
•
Bankruptcy Fraud
•
Tax Fraud
Financial Transactions and Fraud Schemes
•
Fraudulent Disbursements
•
Check and Credit Card Fraud
ACFE.com/CERCGuide
DAY 5Thursday
Fraud Prevention and Deterrence• Corporate Governance
Group lunch Group lunch
Continental breakfast
CFE Exam Review CourseCFE Exam Review Course
Dubai, UAE: Dec 14 - Dec 18, 2014 / Dubai, UAE: Feb 22 - Feb 26, 2015
eludehcS DAY 1Sunday
DAY 2Monday
DAY 3Tuesday
DAY 4Wednesda,
7:30-8:00 a.m. Registration and continental breakfast
Continental breakfast Continental breakfast Continental breakfast
8:00-9:20 a.m. Introduction
• Interview Theory and Application
Law Related to Fraud
•
Overview of the U.S. Legal System
•
Legal Rights of Employees
Financial Transactions and Fraud Schemes
•
Cash Receipts
•
Theft of Intellectual Property
•
Consumer Fraud
Fraud Prevention and Deterrence
•
Understanding Behavior
•
White-Collar Crime
9:20-9:35 a.m. Break
9:35-10:55 a.m. Investigation Techniques
• Interview Theory and Application (cont.)
Law Related to Fraud
•
Criminal Prosecutions for Fraud
•
Evidence
Financial Transactions and Fraud Schemes
•
Inventory and Other Assets
•
Financial Institution Fraud
•
Health Care Fraud
•
Insurance Fraud
Fraud Prevention and Deterrence
•
Management Responsibilities
•
Auditors Responsibilities
10:55-11:10 a.m. Break
11:10 a.m.-12:30 p.m.
Investigation Techniques
• Planning the Investigation
• Data Analysis and Reporting Tools
• Analyzing Documents
Law Related to Fraud
•
Law Related to Fraud
•
Testifying as an Expert
Financial Transactions and Fraud Schemes
•
Computer and Internet Fraud
•
Bribery and Corruption
•
Procurement Fraud
Fraud Prevention and Deterrence
•
Fraud Prevention Programs
•
ACFE Code of Professional Ethics
12:30-1:30 p.m. Group lunch Group lunch Group lunch
1:30-3:00 p.m. Investigation Techniques
• Tracing Illicit Transactions
• Reporting Standards
Law Related to Fraud
•
Civil Justice System
•
Securities Fraud
•
Money Laundering
Financial Transactions and Fraud Schemes
•
Accounting Concepts
•
Financial Statement Fraud
Fraud Prevention and Deterrence
•
Fraud Risk Assessment
•
Fraud Risk Management
Investigation Techniques
•
Sources of Information
•
Computer Forensics
•
Covert Examinations
Law Related to Fraud
•
Money Laundering (cont.)
•
Bankruptcy Fraud
•
Tax Fraud
Financial Transactions and Fraud Schemes
•
Fraudulent Disbursements
•
Check and Credit Card Fraud
ACFE.com/CERCGuide
DAY 5Thursday
Fraud Prevention and Deterrence• Corporate Governance
Group lunch Group lunch
Continental breakfast
CFE Exam Review Course
