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Copyright © FraudResourceNet LLC

"Fraudulent Documentation: Fraudsters’ Secret Weapon ... How to Disarm Them”

July 16, 2014

Special Guest Presenter:Robert Baier, Handwriting Services Int’l

Copyright © 2013 FraudResourceNet™ LLC


President and Founder of White Collar Crime 101• Publisher of White-Collar Crime Fighter• Developer of FraudAware® Anti-Fraud Training • Monthly Columnist, The Fraud Examiner, ACFE Newsletter

Member of Editorial Advisory Board, ACFEAuthor of “Fraud in the Markets”• Explains how fraud fueled the financial crisis.

About Peter Goldmann, MSc., CFE


About Jim Kaplan, MSc, CIA, CFE

• President and Founder of AuditNet®, the global resource for auditors (now available on Apple and Android devices)

• Auditor, Web Site Guru,

• Internet for Auditors Pioneer

• Recipient of the IIA’s 2007 Bradford Cadmus Memorial Award.

• Author of “The Auditor’s Guide to Internet Resources” 2nd Edition


About Robert Baier Bob Baier is a certified handwriting expert and a certified forensic document examiner (CDE) He has 3 Degrees -- AS, BS, MA, CDE, CHA Bob is a certified NY State law enforcement instructor and trains in the areas of document examination, identity theft, bogus checks, statement analysis, the criminal mind and handwriting as well as overall handwriting analysis.Mr. Baier has been on the Television Shows “Inside Edition”, “Law Talk TV”, “Smithsonian Channel”/ Discovery Channel” which aired in US, Canada, Europe and Asia. In Sept 2005 he was featured in ESPN magazine for an analysis he did regarding an extreme sport athlete.


Introduction cont’d

Bob is the author of the book “Identity Theft – Prevention for the College Student.” This is considered by some to be “The finest and most complete book on the market today regarding Identity Theft and the easiest to read with its conversational style.” Cecile Moore N. Attleboro, MA. This book has been used to train law enforcement in the US in at least four different states.

Bob’s other book, “GPS for Success (Goals and Proven Strategies)” is co-authored with Steven Covey author of the book “7 Habits of Highly Effective People”, Dr. John Gray author of the book “Men are from Mars Women are from Venus” and Les Brown nationally known speaker and author.Bob is one of only 3 people in the country who can do training on both Statement Analysis and Handwriting Analysis. Bob provides two-day statement analysis/handwriting analysis training.


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The views expressed by the presenters do not necessarily represent the views, positions, or opinions of FraudResourceNet LLC (FRN) or the presenters’ respective organizations. These materials, and the oral presentation accompanying them, are for educational purposes only and do not constitute accounting or legal advice or create an accountant-client relationship. While FRN makes every effort to ensure information is accurate and complete, FRN makes no representations, guarantees, or warranties as to the accuracy or completeness of the information provided via this presentation. FRN specifically disclaims all liability for any claims or damages that may result from the information contained in this presentation, including any websites maintained by third parties and linked to the FRN websiteAny mention of commercial products is for information only; it does not imply recommendation or endorsement by FraudResourceNet LLC

7

Disclaimers


Audience Participation

Using a ballpoint pen only, not a pencil or liquid marker write on a piece of paper 3 cursive l’s, 3 cursive e’s and 3 cursive y’s all lower case with loops for later use.Please do that now.


Deception and Writing


Deception and Writing


Common Documents Subject to Fraud, Forgery, Crime etc.

Wills, Deeds, Company Contracts, Checks, Mortgages, Financial Statements (car dealerships), Vendor Disputes, Receipts, Office Memos, Notes, Writings on Bathroom Walls, Inside Company Trucks and more.


Document Examination Writing is a learned skill

We learn through repetition (until a habit)

Every mature writer has his own set of unique handwriting habits

These are unconscious habits

Then compare the writing habits of the known writings to the questioned writings

Natural variation in writing (range)


Polling Question 1

Which of the

following is

NO

T a potential source of evidence of forgery, fraud or falsification?

A.ReceiptsB.Offi

ce M

emos

C.E-mail

D.Writings

on Bathroom

Walls


Bogus Checks You can examine 7 things in only 10

seconds concerning the check itself -- to determine if it is real.

We are not talking about looking at any writing on the check.

Where exactly on the signature line do you sign your name.

No such thing as a signature line on a check.


Check Signature Line


Perforation

All “real” personal checks are going to have a perforation on one of the 4 sides.Only exceptions are some payroll checks and government checks.


Microprinting


Front of Check


Back of the Check


Polling Question 2

Writing

is a learned skill…

A.TrueB.False

C.


Numbers Our numerals are based on the Arabic

numerals.

Formation of numerals is part of penmanship training

Numbers are rarely disguised

Writers don’t realize that numbers are identifiable


Numbers

Types of fraud cases involving numbers:

Raising the amount of a negotiable instrument

Doctoring the books in embezzlement cases

Forged or counterfeit checks.

Identification of a writer by his numbers


Numbers

Raising the amount of a

negotiable instrument


Embezzlement


Altered Documents


Check Washing

Some chemicals are used on checks to erase all of the ink. “Washing”Washed checks have a slimy feel.Side lighting will show differences in “sheen”Use “Uni ball Signo 207 Pen”


Polling Question 3You can exam

ine ____ things in only 10 seconds concerning the check itself -- to determ

ine if it is real.A. EightB. TwoC. SevenD. None of the above


Identifying a Writer by Numbers

Because people are creatures of habit, they can be identified by the way that they separate their numbers when writing dates. Slashes, Dashes, Spacing

Number formations can be identified


Identifying a Writer by DateOne forward slash is longer, taller and extends lower than the other, there is a tick at the bottom on the forward slash and the “one”, the writer begins a certain distance in from the beginning of the writing line, the “7” and the “4” extend below the writing line, there is an even spacing of all of the numbers before and after the slashes, the right side of the “4” is higher than the left side, the loop in the “6” extends below the actual number, overall slant, overall height of the numbers, proportions of numbers to each other.


Anonymous/Disguised Writing

70% of Anonymous writings in the workplace are female

Worst language and most offensive drawings are also females

25% of Anonymous writings in the workplace are done by the person reporting the incident

#1 change is Slant then Capital letters

Cursive to Printing or vice versa

Start from the back and work forward


Proportions


Request Writing

Dictate, Duplicate and Isolate

Create Words for Combos and Connect.


Freddie Forger


Is this a photocopy of an original receipt?


Is this a photocopy of an original receipt?


Polling Question 4

25% of

Anonymous

writings in

the w

orkplace are done by the person reporting the incidentA

.True

B.

False


Handwriting Analysis Brief history

Handwriting is brain writing

Handwriting is a science

Graphology/Handwriting Analysis


Uses of Handwriting Forgery Detection

Law Enforcement (profiling depts)

Job Placement (5000 US)

Jury Selection

Tenant Selection


Uses of Handwriting (cont’d)

Self Improvement

Grapho-Therapy

Relationship Compatibility

Help Children

Disease Detection


Europeans

European Countries use handwriting analysis extensivelyUS Customs Agent


Polling Question 5

It is possible to identify a person by his/her handw

riting of num

bers by w

hich m

arkings?A

.S

lashes

B.

Dashes

C.

Spacing

D.

All of the above


Taking Statements If you can “weed out” fraud suspects you

will save time. “Speed Read” your suspects.

Change your statement sheet. Same heading with directions but where they write should be a blank paper with no lines.

Office personnel help out.


Statement Analysis Training Personal Vocabulary – car to vehicle,

home to house, rape victim “we went inside”, my wife and I, the gun went off.

25-50-25 story

Criminals Try to Tell the Truth- leave out information

Writing Changes When Lying


The Criminal Mind


The Criminal Mind No Margins – live with no boundaries

X’s at baseline-thinking about death

Smiley face – deception, do not trust

Covering or scratching things out – deceit

If obscure name-do not trust


Criminal Mind


Criminal Handwriting Traits


Audience Participation Results

Take out your writings of the l’s, e’s, y’s.If you had trauma to your head there will be a “pain dot” top left of the l.

If you had trauma to your mid body there will be a “pain dot” top left of the e.

If you had trauma to your leg there will be a “pain dot” mid to bottom left of the y.


Covered a Lot

Handwriting Habits, Bogus Checks, Numbers, Request Writing, Anonymous, Disguised Writing, Hate Crimes, Tremor, Criminal Mind, Identity Theft etc. Diff. Between Doc. Exam and Handwriting Analysis


Resources Book – Forensic Handwriting

Examination www.reedwrite.com/publication.html 808 528-1112 (Hawaii)

Taking Statements – Miranda Fitchette www.forgeryexaminer.com

www.handwritinguniversity.com


Questions?

Any Q

uestions?D

on’t be Shy!


Coming Up

“Building Data Analytics into Your Audit and Risk Assessment”, Wed., July 23, 11:oo AM EDTGuest presenter: Rich Lanza, CPA, CFE


Peter GoldmannFraudResourceNet LLC

800-440-2261www.fraudresourcenet.com

[email protected] Kaplan

FraudResourceNet LLC800-385-1625

[email protected]

Bob Baier CDECertified Forensic Document Examiner

www.expertdocumentexaminerweb.com1-888-460-3828

Thank You!

http://www.fraudaware.com/

mailto:[email protected]

mailto:[email protected]

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