3q Resource Gide 2013

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Anti-Fraud Resource GuideThird Quarter 2013

The news is perpetually awash in fraud stories.Explore ve recent cases and ways the ACFE canteach you to detect and more importantly prevent these frauds from happening to your clientsor your company.

WHATS INSIDE:

Conducting Internal Investigations: Gathering Evidence and Protecting Your Company, pg. 48

Insurance Fraud Casebook, pg. 52

How to Build an Effective Ethics Program, pg. 50


2/562 | LEARN MORE VISIT ACFE.com CALL (800) 245-3321 or +1 (512) 478-9000

Table of ContentsMembership and Certication (pgs. 3-11)Five Frauds and What You Can Learn From Them .................................................................................................. 3Membership Benets and Membership Application ............................................................................ 6 and InsertBecoming a CFE ...................................................................................................................................................... 7CFE Exam Review Course ....................................................................................................................................... 8CFE Exam Prep Course ......................................................................................................................................... 10

ACFE Learning Events (pgs. 12-46)Calendar of Events ................................................................................................................................................ 12

Conferences (pgs. 14-16)25 th Annual ACFE Global Fraud Conference in San Antonio, TX ........................................................................... 142013 ACFE Canadian Fraud Conference in Montreal, Quebec ............................................................................. 152013 ACFE Asia-Pacic Fraud Conference in Singapore ...................................................................................... 16

Seminars (pgs. 17-46)Basic CoursesPrinciples of Fraud Examination ............................................................................................................................ 17Auditing for Internal Fraud .................................................................................................................................... 18Conducting Internal Investigations ....................................................................................................................... 19Professional Interviewing Skills ............................................................................................................................ 20Legal Elements of a Fraud Examination................................................................................................................ 21Introduction to Digital Forensics ........................................................................................................................... 22Fraud Prevention ................................................................................................................................................... 23Using Data Analytics to Detect Fraud .................................................................................................................. 24Interviewing Techniques for Auditors: Eliciting Information ................................................................................ 25

Intermediate CoursesInvestigating Conicts of Interest ......................................................................................................................... 26Fraud Risk Management ....................................................................................................................................... 27

Fraud-Related Compliance .................................................................................................................................... 28NEW! Detecting Fraud Through Vendor Audits ........................................................................................................ 29

Advanced CoursesAdvanced Fraud Examination Techniques ............................................................................................................ 30Advanced Interviewing Techniques Workshop ..................................................................................................... 31NEW! Uncovering Fraud with Financial and Ratio Analysis ..................................................................................... 32

Overview CoursesNEW! Bribery and Corruption ................................................................................................................................... 33Building Your Fraud Examination Practice ............................................................................................................ 34UPDATED! Contract and Procurement Fraud ............................................................................................................. 35NEW! Controlling the Risk of Asset Misappropriation ............................................................................................. 36Financial Institution Fraud ..................................................................................................................................... 37Financial Statement Fraud ..................................................................................................................................... 38

Health Care Fraud .................................................................................................................................................. 39Investigating on the Internet: Research Tools for Fraud Examiners ..................................................................... 40NEW! Money Laundering Schemes: Identifying and Investigating ......................................................................... 41Mortgage Fraud ..................................................................................................................................................... 42NEW! Report Writing for Fraud Examiners .............................................................................................................. 43NEW! Tracing and Recovering Fraud Losses ........................................................................................................... 44ACFE Faculty ......................................................................................................................................................... 45On-Site Training ..................................................................................................................................................... 46

ACFE Bookstore (pgs. 48-55)Self-Study CPE ...................................................................................................................................................... 48Books and Manuals............................................................................................................................................... 52ACFE Merchandise................................................................................................................................................ 55

The Association of Certied FrauExaminers is registered with the National Association of State Boards oAccountancy (NASBA) as a sponsor ocontinuing professional education onthe National Registry of CPE SponsorsState boards of accountancy have nalauthority on the acceptance of individual courses for CPE credit. Complaintregarding registered sponsors maybe submitted to the National Registryof CPE Sponsors through its website:www.learningmarket.org.

DISCLAIMERS

*Reservations subject to availability. understand if I reserve a room at thecourse hotel, the hotel may discloseto ACFE non-nancial reservation infomation, (name, dates of stay), for thepurpose of updating and conrmingthe event room block. By registering forthis event, I grant the ACFE or anyonauthorized by the ACFE, the right to usor publish in print or electronic formatany photographs or video containingmy image or likeness for any promotional purpose, without compensation.

Payment must be received by EarlRegistration Deadline to obtain savin

ACFE self-study courses do not requireadvanced preparation.

Association of Certied Fraud Examiers, ACFE, the ACFE Seal, ACFE LoCertied Fraud Examiner (CFE), CExam Prep Course and Fraud Mazine are trademarks owned by thAssociation of Certied Fraud Examiers, Inc.

2013 by the Association of CertieFraud Examiners, Inc.


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Five Frauds and What You Can Learn from The

The news is perpetually awash in fraud stories. We tied ve recent storiesto ways that we can teach you to detect and, more importantly, preventthese frauds from happening to your clients or your company.

The U.S. Foreign Corrupt Prac-tices Act (FCPA) contains rigorous

anti-bribery measures for U.S.

companies. The U.K. Bribery Act

goes even further, making it illegal

for any company doing business

in the U.K. to accept or offer bribes

anywhere in the world it does

business. Of course, that doesnt stop companies from

violating these acts.

On April 16, the U.S. Securities and Exchange Com-mission (SEC) charged Parker Drilling Company with

FCPA violations. The company made improper payments

to an intermediary to entertain ofcials in Nigeria in order to

resolve a customs dispute. After the ofcial did the enter-

taining, Parker Drilling had their customs nes reduced by

millions and were allowed to sell their Nigerian rigs.

Parker Drilling agreed to pay more than $4 million to set-

tle the SEC charges. (View a PDF of the full complaint at

www.tinyurl.com/cmgmxvo.)


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5/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com LEARN MORE

The fraudsters were

crafty. In order to obtain

variable annuities and

death put bonds, they

interviewed terminally

ill patients to ascer-

tain who would be the

most lucrative, i.e., who

would die the quickest. Rhode Island attor-

ney Joseph Caramadre, president and CEO

of an estate planning company, and Raymour

Radhakrishnan, an employee, pled guilty in late

2012 to conspiracy to commit identity theft and

wire fraud. They lied to patients and their fam-

ilies in order to get identity information, which

they used to buy the annuities and death put

bonds. When the patients died, the fraudsters

cashed out. According to the FBI, Caramadre

trolled for potential victims most likely to live

six months or less by visiting AIDS facilities,

putting ads in a local religious newspaper offer-

ing cash to terminally ill individuals [for funeral

expenses], and even looking through his own

company les (http://tinyurl.com/cfycjnd). Thisscheme went on for an astonishing 15 years

before the FBI, U.S. Postal Inspection Service,

Internal Revenue Service and U.S. Attorneys

Ofce exposed the fraud.

The ACFEs podcast, FraudTalk , covered

health care fraud schemes and enforce-

ment trends and strategies in January (see

ACFE.com/Podcast). The ACFE also offers

Health Care Fraud in America (Webinar CD),plus a brand-new online self-study, Fraud

Against Government Health Care Programs .

No matter what fraud is facing you and

your organization, the ACFE has the resourc-

es to help you overcome these schemes and

create a fraud prevention program designed

to stop them in their tracks.

From Skydiver toFraud Fighter

Rose Karam, CFE, CIA, is Senior InternalAuditor for the City of Cleveland. Whileher lifes journey has seen her criss-crossing the country, and followingher passions for skydiving, sailing andother experiences, it is her knowledgein accounting to which she returnedto build a career. Today, Karam has anintense sense of focus and dedication topreventing and detecting fraud.

Tell us a little about your non-traditional career path.I was a skydiver for 15 years, and my husband and I ran askydiving jumpsuit business for seven years. I made over1,000 jumps before trying my hand at sailing. We bought,gutted and converted a 40-ft. bus into our home, doing all

the work ourselves. We learned welding, plumbing, elec-trical work and bodywork. Then we began crisscrossingthe county driving semi-trucks and delivering freight. Backin Cleveland, I worked at a storage facility renting spacesand moving trucks, setting up the books on the computerand doing taxes. Later I found myself at another non-prof-it agency as an accountant.

How did you become passionate about ghting fraud?While in college, I worked at the main post ofce and con-sidered becoming a Postal Inspector. This is when my curi-osity for investigative work rst arose. Later on, I worked fora non-prot agency and heard stories of the woman whohad gotten away with a sizeable embezzlement. Reputationwas at stake. Despite all the red ags, there was no tight-ening of controls. I learned that trust is not a control, itswishful thinking I set a goal to gain more knowledge on

fraud investigating, which led to my Certied Fraud Examin-er (credential).

What are some of your duties as Senior Internal Auditorfor the City of Cleveland? As a Senior Internal Auditor, I often lead audits and providerecommendations based on my experience or expertise inthe eld, and provide guidance to newer members.

What are some of the best lessons you have learnedthrough your work experience? Positions of trust are powerful fraud weapons. High-level positions, little or no segregation of duties, a lack ofcontrols, and absent delegation-of-duties all work to the

fraudsters benet. Everyone should have to answer tosomeone because without that control in place the tempta-tion for fraud rises. You need to have a passion for discov-ery, education and growth and I consider myself a sponge

for knowledge. n

Rose Karam, CFE, CIA Senior Internal AuditorCity of Cleveland


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How to Become a CFEAssociate Membership is the rst step, and is open to individuals of all job functions,industries and levels of experience who are interested in the prevention, detectionand deterrence of fraud. Preparing for and passing the CFE Exam are next, and theACFE offers different ways to support your preparation efforts to match your individ-ual learning style.

Look for Icon for MSavings!

Enhance your learningearn extra CPE credit andgain practical skills by atending a combination oevents held consecutive-ly in select cities and receive $100 in savingstake advantage of thesecombo events, look fothe plus icon next to theevent listed.

Also save when you register early, or when registering with a group othree or more! See pg13 for more details.

If you prefer to work on your own, at yourown pace:

The CFE Exam Prep Course is a computer self-studyprogram that helps prepare you for the CFE Exam.The course provides you with questions and givesyou instant feedback on your answers, which includescitations to reference material where you can explorethe topic in more depth. Features:

1,500 study questions similar to thoseprovided on the CFE Exam

Timed simulated practice exams

Review of results and progress

Helpful checklist for obtaining the CFEcredential

Fraud Examiners Manual

To learn more, see pgs. 10-11 , or call anACFE Member Services Representative at(800) 245-3321 or +1 (512) 478-9000.

If you prefer the structure and interaction of a class-room environment:

The CFE Exam Review Course provides you with anintense, 3-day overview of the fundamental con-cepts covered in the CFE Exam. Expert instructors cananswer questions on the material and on how best toprepare for and pass the CFE Exam itself. Registrationincludes the CFE Exam Prep Course software.

Features:

Structured learning environment

Guidance and coaching from experiencedinstructors

Interaction with peers

Printed course materials that outline the examand make preparation easier

Option to take the CFE Exam on-site

To learn more, see pgs. 8-9 , or call anACFE Member Services Representative at(800) 245-3321 or +1 (512) 478-9000.

Tis was the best training courseI have attended; the speakers wereknowledgeable, the materials relevantand I will be able to incorporate thelearnings into my day to day jobresponsibilities.

Diane DeLoria, CFEHealth Care Compliance Officer

& Director of Investigations Johnson & Johnson

I found the Prep Course to beuser-friendly, and when used withthe Fraud Examiners Manual , helpedto not just determine the correctanswer, but be able to understand the

what and the why behind the correctanswer. I would denitely recom-mend this course.

Kimberly Bartuska, CFEUnderwriter

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/Prep REGISTER NOW


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CFE Exam ReviewCourseIf you are pursuing the Certied Fraud Examiner (CFE) creden-

tial, the CFE Exam Review Course will help you master theconcepts tested on the CFE Exam: nancial transactions and

fraud schemes; law; investigation; and fraud prevention and

deterrence. The 3-day, instructor-led course provides the es-

sentials needed to prepare for the CFE Exam and become aCertied Fraud Examiner. This course, in combination with the

CFE Exam Prep Course software (pg. 10), will provide you with

an unbeatable combination for passing the exam.

Heightened fraud awareness combined with new laws and regulations have increased the already growing demand in

the workforce for professionals who are highly skilled at ghting fraud. The CFE credential is the premier certication

for anti-fraud professionals around the world. CFEs are specialists in the deterrence, detection and investigation offraud, and possess a broad range of skills that uniquely qualies them to effectively combat fraud.

Fees$1,895*

CPE Credit28

Course LevelIntermediate

PrerequisitesThis course is designed to review mate-rial required to pass the CFE Exam andassumes a basic knowledge of fraud exam-ination principles. If you are unfamiliarwith the basic tenets of fraud examination,we recommend taking the Principles of

Fraud Examination course in advance.

*Event price includes 2013 CFE Exam Prep Course . Participantswho currently own an older version of the CFE Exam Prep Course can register for a discounted rate and get a free upgrade to t he

2013 CFE Exam Prep Course .

Payment must be received by Early Registration Deadline toobtain savings.

Register early to save $100 ! Visit ACFE.com/ExamReview

Benets of Attending Structured Learning Environment Learn how to

prepare for the CFE Exam

Fast Track Participate in an intense, 3-day preparationperiod

Instructor-Led Receive guidance from experiencedinstructors

Interactive Sessions Participate in open discussions ona variety of topics in fraud prevention

Team Environment Meet others preparing for the CFEExam and CFE instructors who will help you organize studysessions to review materials, and provide you with tips andprocesses designed for the working professionals busyschedule

On-Site Testing Take the CFE Exam on-site while thematerial is still fresh in your mind. Go home knowingyouve passed your CFE Exam

Who Should Attend Anyone who prefers learning in an instructor-led,

classroom setting

Individuals who favor table discussions with peers andexperienced instructors

Those who need extra encouragement to take the CFEExam

Whats Included The CFE Exam Prep Course a $945 value!

Printed course materials that outline the Exam and aid inpreparation

Essential knowledge from experienced instructors

CPE CREDIT:28

Upcoming Courses:See pg. 9

8 | LEARN MORE VISIT ACFE.com/ExamReview CALL (800) 245-3321 or +1 (512) 478-9000


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Los Angeles, CA J ly 22-25, 2013Early Registration Deadline : June 21, 2013 Chicago, IL A g st 26-29, 2013Early Registration Deadline : July 26, 2013

Washington, D.C. Septembe 9-12, 2013Early Registration Deadline : August 9, 2013

New Yo k, NY Octobe 7-10, 2013Early Registration Deadline : September 6, 2013 A stin, TX Novembe 4-7, 2013Early Registration Deadline : October 4, 2013

Payment must be received by Early Registration Deadline to obtain savings.

Take the Exam at the EventSign up to take the CFE Exam on-site and earnyour CFE credential within days.Visit ACFE.com/ExamReview for more information.

Internal Controls ManagerHopes to Use CFE to ObtainCrucial Information

Fraudsters arent the only people whosit across from fraud examiners at the

interview table. Getting information from process owners within a compa-ny to aid in creating effective internalcontrols and policies can prove just aschallenging. Anyone in our eld or arelated occupation knows how dif-cult it is to get information needed tomake assessments or improvements,said Seham S. Carson, Manager of

Internal Controls & Accounting Policies at Bristow GroupInc. The CFE Exam Review Course covered a lot of inter-viewing techniques and other concepts that will denitelybe helpful in overcoming this.

What made you decide to pursue the Certied FraudExaminer (CFE) credential? Part of maintaining our internal controls framework isbeing aware of how fraud could penetrate the organizationwhen creating/updating our controls. I have had someexposure to fraud-related reviews, however I am not anexpert. When my manager told me I needed to be a fraudexpert I immediately thought of the ACFE and its certica-tion. It is well known in our industry and I knew it wouldgive me the tools I needed to ensure my developmentneeds were met.

What role does fraud prevention and detection play indeveloping internal controls and policies?Ways to prevent and detect fraud are always part of anycreation of internal controls or accounting policies. Wewant to consistently be efcient and be in compliance, butensuring there is no room for fraud is always somethingwe keep in mind when developing or updating controlsand policies.

What advice would you give to someone hoping to fol -low a similar career path as you?When looking for training or developing your teams, have

an open mind about different types of certications andtrainings available. The more well-rounded we are themore marketable we become, and the more value we canadd to any organization we are a part of.

What do you consider your greatest career achievement?This would have to be traveling to more than 20 countries.Starting my career in internal audit for a global energyservices company allowed me to see the world. Being ableto work effectively in so many countries with languagebarriers and cultural differences is always something thatIve been proud of. n

Tis is a high-impact, must-take coursefor those individuals preparing for theCFE Exam.

John Heidebrecht, CFE, ASABerning & Heidebrecht, Ltd.

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/ExamReview REGISTER NOW

Seham S. Carson Manager, Internal Controls & Accounting Policies Bristow Group Inc.


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CFE ExamPrep CourseThe CFE Exam Prep Course is designed to help you prepare forthe rigorous CFE Exam at your convenience with a exible self-

study format. The software focuses on the four sections of the

CFE Exam providing study questions and practice exams that

cover topics that often appear on the Exam.

Effective CFE Exam Preparation

The 2013 CFE Exam Prep Course provides the most effective training available to prepare you for the CFEExam, allowing you to study on your own time, at your own pace from your home or work computer.

Featuring study questions and practice exams that simulate the actual CFE Exam experience, the CFE Exam Prep Course has been designed to prepare you to pass the rigorous CFE Exam.

1,500 study questions provide sample exam questions with an explanation of the correct answer.

Simulate the CFE Exam environment with timed practice exams.

Prepare for the CFE Exam with condence knowing that the CFE Exam Prep Course is backed by our Money-Back PassGuarantee.

Efcient Use of Your Study Time The CFE Exam Prep Course streamlines CFE Exam prepa-

ration. Use your time more efciently by focusing on theareas you need to study the most.

Create a personalized study plan tailored to your individualstrengths and weaknesses with an optional 100-questionPre-Assessment.

Pick the sections and topics most relevant to your exampreparation by creating custom review sessions.

Learn more from your Practice Exam sessions by reviewingthe questions you missed, analyzing your results bysubsection and tracking your progress over time.

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

User-friendly Software This easy-to-use software puts the most relevant informa-

tion at your ngertips. Quickly review your Prep Course progress by subsection and topic, access on-screen help

menus and study tips, and stay on track to meet yourtarget certication date.

Review your progress with a new streamlined design.

Get answers to your questions fast with Guides to Suc-cess, on-screen FAQs and an improved help section.

Stay on track to earn your CFE credential by measuringyour progress towards your target dates for certicationand using helpful checklists within the Prep Course software.

Establish yourself as an anti-fraud expert and advance your career by obtaining the CFE credential. The CFE Exam Prep Course is the mosteffective tool available to prepare you to pass the rigorous CFE Exam.

Online, Download or CD-ROM:$745 Members / $945 Non-Members*

Members-Only Installment Plan ACFE members have the option to participate in the Members-Only Installment Plan with only six monthly payments of$130 each for the CFE Exam Prep Course or $150 each for the CFE Exam Prep Toolkit (Credit card only. Includes UPS ground shipping** and administrationfee). For more information, call an ACFE Member Services Representative at (800) 245-3321 or +1 (512) 478-9000. A member is not eligible to be certied untilall installment plan payments have been received after passing the CFE Exam.

*Additional 8.25% sales tax for Texas residents.

**There is an additional charge for shipping outside the U.S.

ONLINE EDITION NOW AVAILABLE!

Just nished the Prep Course and CFE Exam

online via my iPad, it worked awlesslygreat job ACFE! Jeffrey Kraft,

10 | LEARN MORE VISIT ACFE.com/Prep CALL (800) 245-3321 or +1 (512) 478-9000


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CFE Exam Prep Toolkit

For an additional $100, purchase the CFE Exam Prep Toolkit , includingthe ACFEs most popular reference materials. A value of more than$1,200, it includes:

2013 CFE Exam Prep Course The latest edition ofthis comprehensive tool to help you become a CFE. Theupdated 2013 CFE Exam Prep Course is a computerself-study course that prepares you for the exam whileletting you study at your own pace.

Corporate Fraud Handbook, Third Edition Explore thethree main categories of occupational fraud and abuse:asset misappropriation, corruption and fraudulent state-ments. The book then explains, identies and classies 13common fraud schemes.

Encyclopedia of Fraud, Third Edition (CD-ROM) Written for practitioners, academics and anyone with aninterest in fraud, the Encyclopedia of Fraud provides theuser with easy access to the ACFEs vast body of fraudknowledge.

2013 Fraud Examiners Manual (Printed) The premierreference guide for CFEs and other anti-fraud profession-als. This 2,000-page guide is divided into four sections:Financial Transactions and Fraud Schemes, Investigation,Law, and Fraud Prevention and Deterrence. 85 percent ofthe CFE Exam is based on information found in the Fraud

Examiners Manual .

Toolkit:$845 Members / $1,298 Non-Members

Te CFE Prep software is the easiest methodof preparing for any certication Ive encoun-tered. Te format helps you easily absorb thecontent and gain a true understanding of thesubject matter.

Brigham Young, CFE, CIA, CCSASouthern Company Services

CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/Prep REGISTER NOW


12/5612 | REGISTER NOW VISIT ACFE.com/Training CALL (800) 245-3321 or +1 (512) 478-9000

2013 Calendar of EventsEvents by Date

Event Title Dates Location CPE ACFEMembersNon-Members

Page#

NEW! Report Writing for Fraud Examiners July 22Philadelphia, PA

8 $295 $395 43

Financial Statement Fraud July 23-24 16 $695 $845 38

CFE Exam Review Course July 22-25 Los Angeles, CA 28 $1,895* $1,895* 8

Investigating on the Internet July 25-26 Edmonton, Canada 16 $730 $890 40

Introduction to Digital Forensics August 5-6 Boston, MA 16 $795 $945 22

Fraud Risk Management August 5-6 Miami, FL 16 $795 $945 27

NEW! Detecting Fraud Through Vendor Audits August 7Washington, D.C.

8 $295 $395 29

NEW! Bribery and Corruption August 8-9 16 $695 $845 33

CFE Exam Review Course August 26-29 Chicago, IL 28 $1,895* $1,895* 8

Investigating Conicts of Interest September 4San Francisco, CA

8 $295 $395 26

Auditing for Internal Fraud September 5-6 16 $695 $845 18

Health Care Fraud September 5-6 Cleveland, OH 16 $695 $845 39

2013 ACFE Canadian Fraud Conference September 8-11 Montreal, Canada 4-23 CAD 1,150 CAD 1,255 15

CFE Exam Review Course September 9-12 Washington, D.C. 28 $1,895* $1,895* 8

Fraud Prevention September 16New York, NY

8 $295 $395 23

NEW! Uncovering Fraud with Financial and Ratio Analysis September 17-18 16 $695 $845 32

Advanced Fraud Examination Techniques September 16-18 Austin, TX 24 $995 $1,195 30

CFE Exam Review Course October 7-10 New York, NY 28 $1,895* $1,895* 8

Fraud Risk Management October 17-18 Chicago, IL 16 $795 $945 27

Conducting Internal Investigations October 21-22 Nashville, TN 16 $695 $845 19

Fraud-Related Compliance October 28Seattle, WA

8 $295 $395 28

Investigating on the Internet October 29-30 16 $695 $845 40

Legal Elements of Fraud Examination November 4Tampa, FL

8 $295 $395 21

Financial Institution Fraud November 5-6 16 $695 $845 37

CFE Exam Review Course November 4-7 Austin, TX 28 $1,895* $1,895* 8

NEW! Using Data Analytics to Detect Fraud November 6 Houston, TX 8 $295 $395 24

NEW! Money Laundering Schemes November 7-8 16 $695 $845 41

2013 ACFE Asia-Pacic Fraud Conference November 20-22 Singapore 4-20 $1,250 $1,375 16

Principles of Fraud Examination December 9-12 Austin, TX 28 $1,195 $1,395 17

Building Your Fraud Examination Practice December 11Las Vegas, NV

8 $295 $395 34

NEW! Controlling the Risk of Asset Misappropriation December 12-13 16 $695 $845 36

UPDATED! Contract and Procurement Fraud December 16-17 San Diego, CA 16 $695 $845 35


13/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/Training REGISTER NOW

Events by Location

Event Title Dates Location CPE ACFEMembersNon-Members

Page#

Advanced Fraud Examination Techniques September 16-18 Austin, TX 24 $995 $1,195 30

CFE Exam Review Course November 4-7 Austin, TX 28 $1,895* $1,895* 8

Principles of Fraud Examination December 9-12 Austin, TX 28 $1,195 $1,395 17

Introduction to Digital Forensics August 5-6 Boston, MA 16 $795 $945 22

CFE Exam Review Course August 26-29 Chicago, IL 28 $1,895* $1,895* 8

Fraud Risk Management October 17-18 Chicago, IL 16 $795 $945 27

Health Care Fraud September 5-6 Cleveland, OH 16 $695 $845 39

Investigating on the Internet July 25-26 Edmonton, Canada 16 $730 $890 40

NEW! Using Data Analytics to Detect Fraud November 6Houston, TX

8 $295 $395 24

NEW! Money Laundering Schemes November 7-8 16 $695 $845 41

Building Your Fraud Examination Practice December 11Las Vegas, NV

8 $295 $395 34

NEW! Controlling the Risk of Asset Misappropriation December 12-13 16 $695 $845 36

CFE Exam Review Course July 22-25 Los Angeles, CA 28 $1,895* $1,895* 8

Fraud Risk Management August 5-6 Miami, FL 16 $795 $945 27

2013 ACFE Canadian Fraud Conference September 8-11 Montreal, Canada 4-23 CAD 1,150 CAD 1,255 15

Conducting Internal Investigations October 21-22 Nashville, TN 16 $695 $845 19

Fraud Prevention September 16

New York, NY

8 $295 $395 23

NEW! Uncovering Fraud with Financial and RatioAnalysis September 17-18 16 $695 $845 32

CFE Exam Review Course October 7-10 New York, NY 28 $1,895* $1,895* 8

NEW! Report Writing for Fraud Examiners July 22Philadelphia, PA

8 $295 $395 43

Financial Statement Fraud July 23-24 16 $695 $845 38

UPDATED! Contract and Procurement Fraud December 16-17 San Diego, CA 16 $695 $845 35

Investigating Conicts of Interest September 4San Francisco, CA

8 $295 $395 26

Auditing for Internal Fraud September 5-6 16 $695 $845 18

Fraud-Related Compliance October 28Seattle, WA

8 $295 $395 28

Investigating on the Internet October 29-30 16 $695 $845 40

2013 ACFE Asia-Pacic Fraud Conference November 20-22 Singapore 4-20 $1,250 $1,375 16

Legal Elements of Fraud Examination November 4Tampa, FL

8 $295 $395 21

Financial Institution Fraud November 5-6 16 $695 $845 37

NEW! Detecting Fraud Through Vendor Audits August 7Washington, D.C.

8 $295 $395 29

NEW! Bribery and Corruption August 8-9 16 $695 $845 33

CFE Exam Review Course September 9-12 Washington, D.C. 28 $1,895* $1,895* 8

3 WAYS TO SAV

Early RegistrationSavingsFind the events that youwant to attend. Registerand pay before the EarlyRegistration Deadlinelisted for the event(generally one monthbefore event start date)and SAVE $95 or moroff of the regular pricefor the event.

Combo Event SavingsRegister to attend twoevents being held con-secutively in select citiesand receive $100 insavings! Combo eventare designated with thisicon:

Group SavingsSelect the event thatbest suits the learningneeds of your group.Gather a team of at leastthree or more individual

to register together.Call the ACFE at (800)245-3321 or +1 (512)478-9000 to determineyour savings.

*Event price includes the cost ofthe 2013 CFE Exam Prep Coursesoftware. Participants who own anolder version of the Prep Courseregister for a discounted fee. VisitACFE.com for rates.

Schedule subject to change. VisitACFE.com/Training for the mostup-to-date Calendar of Events.


14/5614 | REGISTER NOW VISIT FraudConference.com CALL (800) 245-3321 or +1 (512) 478-9000

Venue InformationHenry B. GonzalezConvention Center200 E Market St.San Antonio, TX 78205

25th AnnualACFE GlobalFraud Conference Join more than 2,600 anti-fraud professionals as the

ACFE Global Fraud Conference heads to Texas for its 25thanniversary. As the worlds largest anti-fraud event, the 2014

conference will be a cant-miss opportunity to gain the knowl-

edge, resources and connections you need for the global ght

against fraud.

CPE CREDIT:4-40

SAN ANTONIO, TXJune 15-20, 2014

Register early and SAVE !

CPE Credit4-40

Course LevelBasic Advanced

PrerequisitesNone

*Reservations subjectto availability.

Payment must bereceived by Early Registra-tion Deadline to obtainsavings.

Choose from more than 70 sessions on the latest anti-fraud issues, including prevention, detection, auditing,technology, risk management, compliance, ethics and

international issues.

Professional Development: If youre ready to take thenext step in your career, the ACFE Career Connection of-

fers recruiters from leading national companies and expe-

rienced career strategists can provide individual counsel-ing sessions.

Networking: Connect with anti-fraud professionalsfrom around the world, plus participate in focused net-working events to meet attendees that share similar daily

challenges.

Cutting-Edge Anti-Fraud Solutions: Tour the ACFEAnti-Fraud Exhibit Hall where industry-leading organiza-

tions come together to demonstrate the latest anti-fraud

products and services.

Explore San AntonioSan Antonios River Walk, Spanish colonial architec-

ture, and fountain-laden parks and plazas make it

one of Americas most picturesque cities. Today, this17th-century metropolis is the seventh largest city in

the nation with contemporary venues and lavish ac-

commodations, all while maintaining an Old Worldheritage exuded through diverse artistry, ethnic cui-

sine and an intimate and exquisite culture.

Registration will open online this summer at

FraudConference.com. Reserve your spot early for the

lowest conference pricing, plus check out the latest

updates on speakers, sessions and special events.

Call for Speakers

Are you ready to share your expertise at the worlds largestgathering of anti-fraud professionals? The ACFE is acceptingpresentation proposals for the 2014 Conference. VisitFraudConference.com for guidelines and online submission.

Te ACFE provides the best overall trainingfor anyone working in this eld and thetraining offered gets better every year!

Ronni Weatherford, CFECorporate Fraud Analyst

American National Property & Casualty Company

Hotel InformationGrand Hyatt San Antonio600 E Market St.San Antonio, TX, USA, 78205Hotel Phone: +1 (210) 224-1234Room Rate*: $169 single/dou-ble (limited govt rate roomsavailable)Hotel Cut-Off: May 21, 2014

Hyatt Regency San Antonio123 LosoyaSan Antonio, TX 78205Hotel Phone: (888) 421-1442Room Rate*: $169 single/dou-ble (limited govt rate roomsavailable)Hotel Cut-Off: May 21, 2014


15/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/Canadian REGISTER NOW

Hotel InformationDelta Centre-Ville777 UniversityMontreal, Quebec, Canada H3C 3Z7(800) 268-1133 or (514) 879-1370Room Rate**: CAD 149Hotel Cut-Off: August 17, 2013

CPE Credit4-23


PrerequisitesNone

**Reservations subject to availability.

Payment must be received by Early Registration Deadline toobtain savings.

Conference Fees

Registration Packages* Early Registration(by August 8, 2013)Standard Registration

(after August 8, 2013) Government Rate

Full Conference(Includes Main Conference and

Pre-Conference)

MembersCAD 1,045 / USD 1,018

Non-MembersCAD 1,150 / USD 1,120



MembersCAD 992 / USD 967


Main Conference






Non-MembersCAD 992 / USD 967

Pre-Conference Only N/A

Members CAD 315 / USD 307

Non-MembersCAD 420 / USD 409

N/A

Register by Aug. 8 and SAVE CAD 105 !

*Includes 5% GST. Quebec residents are subject to an additional 9.975% QST.

2013 ACFE CanadianFraud Conference Discover cutting-edge techniques and provenbest practices for ghting fraud from Canadas leading an-

ti-fraud experts at the 2013 ACFE Canadian Fraud Conference .

With a stronger focus on elements of fraud, regulations andlaws specic to Canada, youll walk away with practical skills

that are relevant and can be immediately implemented into

your anti-fraud strategy.

Keynote speakers this year include:Group RegistrationBring a team of three or more fromyour organization and save anadditional CAD 25 on Full and MainConference packages. For details orto register, contact Member Servicesat [email protected] orcall +1 (800) 245-3321.

Chris Mathers

Intelligence Expert and Former RCMP Undercover Agent

James D. Ratley, CFE

President and CEO Association of Certied Fraud

Examiners

Register by August 8 to guarantee

your spot - plus save CAD 105 onyour registration. Dont miss this

exciting opportunity to connect

with and learn from the regionstop anti-fraud professionals. Tolearn more or register online, visit

ACFE.com/Canadian.

CPE CREDIT:4-23

MONTREALSeptember 8-11, 2013


16/56

2013ACFE Asia-PacicFraud Conference What challenges do companies in the Asia-Pacic regionface in the ght against fraud? How is fraud detected and pre-

vented by key executives from these companies? What are some

of the tried and tested strategies used by leading practitioners?

Join fellow anti-fraud professionals from the Asia-Pacic region in Singapore, 20-22 November 2013 and:

16 | REGISTER NOW VISIT ACFE.com/AsiaPac CALL (800) 245-3321 or +1 (512) 478-9000

Hotel InformationMarina Bay Sands10 Bayfront AvenueSingapore, 018956Room Rate**: SGD 340 single/doubleHotel Cut-Off: 19 October 2013To reserve your room, call +(65) 6688 8889 oremail [email protected] with group code SCACFEA.

CPE CREDIT:4-20

SINGAPORE20-22 November 2013

Conference Fees

Register by 21 Oct. and SAVE USD 150 !

*Registration fees listed in USD.

CPE Credit4-20


PrerequisitesNone

**Reservations subject to av ailability.

Payment must be received by Early RegistrationDeadline to obtain savings.

Registration Packages* Early Registration(by 21 October 2013)Standard Registration

(after 21 October 2013)

Full Conference(Includes Main Conference and

Pre-Conference)

Members ....................................... USD 1,100Non-Members ............................... USD 1,225

Members .............................................USD 1,250Non-Members .................................... USD 1,375

Main Conference Only Members .......................................... USD 925Non-Members ............................... USD 1,050Members .............................................USD 1,075Non-Members .....................................USD 1,200

Pre-Conference Only N/A Members ................................................USD 295Non-Members ........................................USD 395

Learn the latest trends in fraud prevention, detection and deterrence during interactive sessions, educational

workshops and an informative panel discussion.

Meet with high-level and distinguished speakers from leading companies in the Asia-Pacic region.

Gain insights to best practices from experienced prac-

titioners and learn about cutting-edge fraud detectiontools and techniques.

Network and forge strong alliances with new and exist-

ing contacts who share similar challenges and goals.

Group RegistrationFor details or to register, contact Member Servicesat AsiaPaci [email protected] or call 8001301773 (inSingapore)/+1 (512) 478-9000 (rest of the world).


17/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/POFE REGISTER NOW

Register early to save $200 ! Visit ACFE.com/POFE

ScheduleAustin, TXDecember 9-12, 2013Omni Austin Hotel DowntownHotel Phone: (800) THE-OMNIRoom Rate*: $189 single/double(limited govt rate rooms available)Hotel Cut-Off Date: November 8, 2013Early Registration Deadline :November 8, 2013

FeesACFE Members: $1,195Non-Members: $1,395

CPE Credit28

Course LevelBasic

PrerequisitesNone

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

You Will Learn How To: Interpret the causes of frauds and how to prevent and

deter future frauds by detecting red ags

Conduct all steps of a fraud investigation from planningthe investigation and interviewing prospective witnessesto report writing

Detect fraudulent nancial transactions and conduct fraudrisk assessments

Identify occupational fraud schemes and external threatsof fraud

Analyze and manage nancial information and recognizenancial statement fraud

Examine the legal issues that affect fraud examinationsincluding rules of evidence, key legal rights and privacyissues and testifying

Who Should Attend: Business professionals, educators and students interested

in the anti-fraud eld

Experienced fraud examiners seeking to complementtheir practical experience with the knowledge of leadinganti-fraud experts

Individuals who are considering starting a practice focusedon fraud deterrence and detection

Anti-fraud professionals interested in becoming CertiedFraud Examiners

Principles of FraudExamination Build a solid foundation in fraud prevention, detectionand deterrence with Principles of Fraud Examination, the most

comprehensive course on the subject. Explore the four basic

areas of fraud examination: Fraud Prevention and Deterrence,Law, Financial Transactions and Fraud Schemes, and Investi-

gation. This course is taught by leading practitioners who will

provide best-practices guidance and expert insight on dealing

with the professional challenges you encounter daily.

For 3 days, immerse yourself in anti-fraud training while in-

teracting with colleagues and peers. The course includes lec-

tures, group discussions and video presentations.

CPE CREDIT:28

Upcoming Courses:AUSTIN, TXDecember 9-12, 2013

This course fullls the annual ethics CPErequirement for CFEs.


18/5618 | REGISTER NOW VISIT ACFE.com/AIF CALL (800) 245-3321 or +1 (512) 478-9000

Register early to save $95 ! Visit ACFE.com/AIF

ScheduleSan Francisco, CASeptembe 5-6, 2013Venue: South San Francisco Conference CenterVenue Phone: +1 (650) 877-8787Hotel: Holiday Inn San Francisco AirportHotel Phone: 800-HOLIDAY or +1 (650) 873-3550Room Rate*: $129 single/doubleHotel Cut-Off: August 13, 2013Early Registration Deadline : August 5, 2013

FeesACFE Members: $695Non-Members: $845

CPE Credit16

Field of StudyAuditing

Course LevelBasic

PrerequisitesNone

*Reservations subject to availability.

Payment must be received by Early RegistrationDeadline to obtain savings.

Finding fraud is part of yourprofessional responsibility.

Advance your detection skills and help prevent occupational fraud.

Auditing forInternal Fraud As an auditor , nding fraud is part of your professionalresponsibility. Auditing for Internal Fraud will help you develop

and sharpen your existing skills and teach you the techniques

necessary for effective fraud detection. During the two-daycourse, you will explore the challenges that auditors traditional-

ly face in identifying fraud and learn the fundamentals of audit-

ing for fraud, with an emphasis on understanding the common

schemes, detection techniques and methods of preventing oc-cupational fraud.

You Will Learn How To: Identify the types, costs and red ags of common internal

fraud schemes, including:

Fraudulent nancial statements

Bribery and corruption

Asset misappropriation

Recognize the auditors fraud-related responsibilities inaudit engagements and avoid potential malpractice

Identify the obstacles auditors often face in nding fraud

and ways to avoid them Effectively assess an organizations fraud risks

Incorporate fraud brainstorming into the audit planning

Apply data analysis techniques to nd fraud

Handle tips from whistleblowers

Respond appropriately when fraud is found during an audit

Employ methods for preventing management andoccupational fraud

Who Should Attend: Controllers and corporate managers

CPAs, CAs or equivalent

Forensic and management accountants

Internal and external auditors

Certied Fraud Examiners and other anti-fraudprofessionals

CPE CREDIT:16

Upcoming Courses:SAN FRANCISCO, CASeptember 5-6, 2013


Register for this course and Investigating Conicts of Interest (pg. 26) and SAVE $100!


19/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/CII REGISTER NOW

Register early to save $95 ! Visit ACFE.com/CII

Conducting InternalInvestigations Conducting an internal investigation can be adifcult task. An investigation into employee wrongdoing can be

costly, disruptive and time-consuming, and can also lead to avariety of legal problems and other unexpected complications if

it is not conducted with the utmost care and condentiality.

Conducting Internal Investigations will prepare you for every step

of an internal investigation into potential fraud, from receiving

the initial allegation to testifying as a witness. In this course, you

will learn how to lead an internal investigation with accuracy andcondence by gaining knowledge about various topics, such as

relevant legal aspects of internal investigations, using computers

in an investigation, collecting and analyzing internal and externalinformation, interviewing witnesses and writing reports.

ScheduleNashville, TNOctobe 21-22, 2013Gaylord Opryland Resort & ConventionCenterHotel Phone: +1 (615) 883-2211Room Rate*: $179 single/doubleHotel Cut-Off: September 20, 2013Early Registration Deadline :September 20, 2013


CPE Credit16

Field of StudySpecialized Knowledgeand Applications

Course LevelBasic

PrerequisitesNone

*Reservations subject to availability. Payment must be received by EarlyRegistration Deadline to obtain savings.

You Will Learn How To: Implement the steps involved in conducting an internal

investigation

Pinpoint legal issues that might arise during an internalinvestigation

Use computer and Internet technology to make your

internal investigations more effective Execute methods of collection and analysis of internal and

external documents

Conduct admission-seeking interview techniques

Condently testify as a witness

Who Should Attend: Attorneys, legal professionals and law enforcement

personnel

Controllers and corporate managers

Detectives and private investigators

Governance, risk management and compliance ofcers

IT professionals

Loss prevention and security professionals


CPE CREDIT:16

Upcoming Courses:NASHVILLE, TNOctober 21-22, 2013



20/56

ScheduleVisit ACFE.com/PIS for updatedseminar dates and information.


CPE Credit16

Field of StudyCommunications

Course LevelBasic

PrerequisitesNone

ProfessionalInterviewing Skills Are people lying to you? Do you know for sure? Whendo actions speak louder than words? Fraudsters, clients, cus-

tomers, colleagues and even your own employees may each

be hiding something from you. This two-day, interactive course

will teach you how to be more effective in asking direct and fol-low-up questions, while evaluating both verbal and non-verbal

responses, so you can detect lies and uncover the truth during

interviews.

Auditors, law enforcement ofcers, human resources professionals and many others have beneted from this course.

By learning the fundamental interviewing techniques presented by our expert instructors, you will learn how to get

more information from subjects, detect deception and read body language during interviews.

You Will Learn How To: Plan and schedule interviews

Comply with legal issues that affect interviews

Identify different types of interview questions for individualpersonality styles

Detect deception and create strategies to gain qualityinformation

Obtain confessions and signed statements

Who Should Attend: Business professionals who conduct interviews

Attorneys, legal professionals and law enforcementpersonnel




Internal and external auditors, CPAs, CAs and forensicaccountants


Business professionals, educators and students interestedin the anti-fraud eld


20 | REGISTER NOW VISIT ACFE.com/PIS CALL (800) 245-3321 or +1 (512) 478-9000

CPE CREDIT:16

Upcoming Courses:Visit ACFE.com/PIS for updated seminardates and information.


21/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/LEFE REGISTER NOW

Legal Elements of aFraud Examination Anti-fraud professionals must be aware of the legalissues that affect all nancial investigations. As courts make

decisions on pressing issues and lawmakers enact legislation,

it is important for you to not only understand the important as-pects of the law, but also any relevant changes. This basic-level

course is designed to cover the legal issues that you and your

client might face during a fraud examination.

ScheduleTampa, FLNovembe 4, 2013Mainsail Suites Hotel & Conference CenterHotel Phone: +1 (813) 243-2600Room Rate*: $130 singleHotel Cut-Off Date: October 4, 2013

You Will Learn How To: Dene the elements of civil and criminal fraud

Recognize employees constitutional rights

Implement practical aspects of the discoveryprocess

Comply with the rules that apply to evidence

Testify effectively in a courtroom

Who Should Attend: Attorneys, legal professionals and law

enforcement



Internal and external auditors, CPAs, CAs andforensic accountants


Fraudsters are continually inventing and reinventing ways todeceive, and the challenge faced by all anti-fraud professionals ishow to stay one step ahead or at the very least, how to keep up.Training to stay current with new schemes and techniques is a must

for CFEs, but often busy schedules and tight budgets make attend-ing workshops or conferences difcult. The ACFEs online trainingopportunities offer convenient, exible solutions to support your

education and training needs.

ACFE webinars combine the interactive nature of a training semi-nar with the ease of learning from your home or ofce. Stay up todate on timely, relevant anti-fraud issues with expert instructionand real-world knowledge streamed live on the Internet. Sessionsare 100 minutes and count for 2 CPE credits. Upcoming dates forwebinars include July 25, September 26 and November 21. Visitwebinars.acfe.com for topics and speakers.

For attendees whose schedules conict with our live presentations,archived copies are available for purchase on CD or to download.Recent popular webinars available in the archives include Fraud-

Related Interviewing with one of the highest-rated ACFE faculty mem-bers, Don Rabon, and Ethics in an Unethical World , an exploration ofethical challenges that satises the ACFEs ethics credit requirement.

For more options on earning CPE credit from your desktop, theACFE offers more than 35 online self-study courses. This brows -er-based format combines text, videos, examples and interactivereview questions for a exible and convenient training opportunity.

For more information on upcoming webinars, archived presenta-tions or available self-studies, visit ACFE.com. n

Online Learning from theACFE Makes Earning CPEConvenient, Flexible


CPE Credit8

Field of StudyBusiness Law

Course LevelBasic

PrerequisitesNone

*Reservations subjectto availability.

CPE CREDIT:8

Upcoming Courses:TAMPA, FLNovember 4, 2013

Register for this course and Financial Institution Fraud (pg. 37) and SAVE $100!


22/56

Introduction to DigitalForensics: Gatheringand PreservingElectronic Evidence The proliferation of technology in the modern-dayworkplace presents a world of opportunity for fraudsters

and a complex challenge for fraud investigators and examiners.

Desktops, laptops, smartphones, digital cameras, even watch-es and GPS devices can all be used to abet a fraud. They also all leave behind a digital trail. Gathering and preserving

electronic evidence requires a special set of considerations. Without a thorough understanding of digital forensics,

your next steps could compromise evidence or cause your ndings to be inadmissible in court.

This two-day, instructor-led course will introduce you to the essential knowledge you need when your investigationturns up electronic evidence. Learn best practices for evidence collection, chain of custody, expert designation and

analysis. Youll also take an in-depth look at the role of a digital forensics expert and how to effectively work with one.

You Will Learn How To: Properly handle digital evidence

Apply methods and legal implications of seizing digital

evidence Identify types of crimes involving digital media

Categorize types and characteristics of digital storagedevices

Perform techniques used to seize, secure and analyzedigital evidence

Understand the forensic examiners role and the dos anddonts of handling digital evidence

Recognize digital artifacts and the methodology forimaging digital evidence

Who Should Attend: IT professionals

Attorneys, legal professionals and law enforcement

personnel Detectives and private investigators

Internal auditors, forensic accountants, bank examiners


ScheduleBoston, MAA g st 5-6 2013Boston Marriott Copley PlaceHotel Phone: +1 (617) 236-5800Room Rate*: $279 standardHotel Cut-off Date: July 15, 2013Early Registration Deadline : July 5, 2013


CPE Credit16

Field of StudyComputer Science

Course LevelBasic

PrerequisitesNone

*Reservations subject to availability. Payment must be received by Early RegistrationDeadline to obtain savings.

22 | REGISTER NOW VISIT ACFE.com/IDF CALL (800) 245-3321 or +1 (512) 478-9000

Register early to save $95 ! Visit ACFE.com/IDF

CPE CREDIT:16

Upcoming Courses:BOSTON, MAAugust 5-6, 2013


23/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/FP REGISTER NOW

Fraud Prevention Virtually every entity suffers from fraud, though man-agement might not know it. With fraud costing entities an esti-

mated 5 percent of their annual revenues, organizations lackingproactive fraud prevention measures are the most at risk. This

one-day, instructor-led course will show you why traditional in-

ternal controls can be ineffective in preventing many frauds

and how to combat fraud more effectively and economically.

Discover what you can do to protect your company from fraud.

Learn about managements responsibilities for preventingfraud and effective internal controls to aid in this effort. This

course will take you further into leading techniques to manage

the risk of fraud and cut its ongoing cost for all types of enti-

ties.

You Will Learn How To: Dene the legal aspects of fraud prevention

Recognize the differences between fraud deterrence andfraud detection

Identify reasons why traditional internal controls often failto deter fraud

Implement the seven factors for establishing an anti-fraudprogram

Find the gaps in your fraud prevention process

Outline the elements typically found in an anti-fraud policy


Forensic and management accountants, accounts payableand nancial analysts


Internal and external auditors, CPAs and CAs


Business professionals, educators and students interested

in the anti-fraud eld Certied Fraud Examiners and other anti-fraud

professionals

ScheduleNew York, NYSeptembe 16, 2013Executive Conference CenterVenue Phone: +1 (212) 903-8060No hotel room block established.Visit ACFE.com/FP for nearby hotels.


CPE Credit8

Field of StudySpecialized Knowledge and Applications

Course LevelBasic

PrerequisitesNone

CPE CREDIT:8

Upcoming Courses:NEW YORK, NYSeptember 16, 2013

Register for this course and Uncovering Fraud with Financial and Ratio Analysis (pg. 32) and SAVE $100!



24/5624 | REGISTER NOW VISIT ACFE.com/DA CALL (800) 245-3321 or +1 (512) 478-9000

ScheduleHouston, TXNovembe 6, 2013Crowne Plaza HoustonNear Reliant ParkHotel Phone: +1 (713) 748-3221Room Rate*: $109 single/doubleHotel Cut-Off Date: October 23, 2013


CPE Credit8


Course LevelBasic

PrerequisitesNone


Using DataAnalytics toDetect Fraud Using Data Analytics to Detect Fraud will intro-duce you to the basic techniques of uncovering fraud throughdata analysis. Taking a software-independent approach, this

one-day course provides numerous data analytics tests that

can be used to detect various fraud schemes. You will also dis-

cover how to examine and interpret the results of those teststo identify the red ags of fraud.

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

Implement the full data analytics process, from determin-ing which data to acquire to spotting the warning signs offraud

Use different tools available to perform data analytics

Recognize common red ags of fraud that appear in thedata

Implement data analytics tests that can be used to detectnumerous fraud schemes

Analyze non-numeric data, such as text and timelines, forsigns of fraud




IT professionals


CPE CREDIT:8

Upcoming Courses:HOUSTON, TXNovember 6, 2013

Register for this course and Money Laundering Schemes (pg. 41) and SAVE $100!


25/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/ITA REGISTER NOW

ScheduleVisit ACFE.com/ITA for updatedseminar dates and information.


CPE Credit16

Field of StudyCommunications

Course LevelBasic

PrerequisitesNone

InterviewingTechniques forAuditors:Eliciting Information Gathering information from employee interviews isan integral part of the audit process, but getting to the truth

requires more than simple questions. Learn signicantly moreabout a company when you conduct interviews that probe

more deeply, follow up on signs of potential deception and

politely but rmly pursue evasiveness.

This two-day, instructor-led course will show you how to conduct more effective interviews during an audit in order to

successfully obtain the truth and detect lies and deception.

You Will Learn How To: Build effective interviews into audits

Formulate questions that will elicit informativeresponses

Foster rapport with interviewees

Analyze how your body language affects communi-cation with the interviewee

Who Should Attend: Forensic and management accountants, accounts

payable and nancial analysts


Certied Fraud Examiners and otheranti-fraud professionals

CPE CREDIT:16

Upcoming Courses:Visit ACFE.com/ITA for updated semidates and information.


26/5626 | REGISTER NOW VISIT ACFE.com/ICI CALL (800) 245-3321 or +1 (512) 478-9000

ScheduleSan Francisco, CASeptember 4, 2013Venue: South San Francisco ConferenceCenterVenue Phone: +1 (650) 877-8787Hotel: Holiday Inn San Francisco AirportHotel Phone: 800-HOLIDAY or +1 (650)873-3550Room Rate*: $129 single/doubleHotel Cut-Off: August 13, 2013


CPE Credit8



PrerequisitesUnderstanding of basic fraudexamination techniques.


InvestigatingConicts of Interest Conicts of interest can present signicant fraud risksfor corporations, government agencies, duciaries, customers

and suppliers. It is also one of the most difcult areas of fraud

to investigate and obtain adequate evidence. Improper investi-gations can create counterclaims and civil actions against orga-

nizations and fraud examiners.

In this class, gain an understanding of how and why conictsarise and how to spot the warning signs of a conict of interest,

plus leave with an understanding of issues specic to these

types of engagements.

You Will Learn How To: Implement investigative techniques for conict of interest

engagements

Conduct the ow of conict of interest investigations

Deal with witnesses and legal implications of these uniqueinvestigations

Prepare witness statements, documents and electronicevidence

Obtain appropriate evidence and preserve it to build aconict of interest case


personnel



Forensic and management accountants




CPE CREDIT:8

Upcoming Courses:SAN FRANCISCO, CASeptember 4, 2013

Register for this course and Auditing for Internal Fraud (pg. 18) and SAVE $100!

Organizations lose an estimated5 percent of their annual revenuesto fraud.

Are you prepared?


27/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/FRM REGISTER NOW

Fraud RiskManagement The eld of risk management has attracted in-creased mainstream attention in the wake of the economic

meltdown as the public has begun to comprehend the nega-

tive effects of uncontained risk. Unfortunately, many risk man-agement professionals tend to underestimate the role of fraud

in the scope of their professional duties.

With organizations losing an estimated 5 percent of their an-nual revenues to fraud, the need for a strong anti-fraud stance

and proactive, comprehensive approach to combating fraud is

clear. As organizations increase their focus on risk, they shouldtake the opportunity to consider, enact and improve measures

to detect, deter and prevent fraud. This course will explain howorganizations can integrate anti-fraud initiatives into their risk

management programs to:

Identify, assess and manage fraud risks from all sources

Support fraud risk management initiatives by establishing an anti-fraud culture and promoting fraud awareness throughout theorganization

Develop a system of internal controls to address the entitys fraud risks

Address and respond to any identied instances of fraud

You Will Learn How To: Identify fraud risks and the factors that inuence them

Analyze existing risk management frameworks and howthey pertain to managing fraud risk

Develop and implement the necessary components of asuccessful fraud risk management program

Identify the elements of a strong ethical corporate culture

Promote fraud awareness to employees at all levels of theorganization

Who Should Attend: Bank and nancial institution auditors






ScheduleMiami, FLAugust 5-6, 2013InterContinental MiamiHotel Phone: +1 (305) 577-1000Room Rate*: $109 single/doubleHotel Cut-Off: July 15, 2013Early Registration Deadline :July 5, 2013

Chicago, ILOctober 17-18, 2013Chicago Executive Conference CenterVenue Phone: +1 (773) 693-5511No hotel room block established.Visit ACFE.com/FRM for a list ofnearby hotels.Early Registration Deadline :September 17, 2013


CPE Credit16

Field of StudyManagement AdvisoryServices


PrerequisitesFamiliarity with commonfraud schemes and risks.

*Reservations subject to availability. Payment must be received by EarlyRegistration Deadline to obtainsavings.

Register early to save $95 ! Visit ACFE.com/FRM

CPE CREDIT:16

Upcoming Courses:MIAMI, FLAugust 5-6, 2013

CHICAGO, ILOctober 17-18, 2013



28/56

ScheduleSeattle, WAOctobe 28, 2013Cedarbrook LodgeHotel Phone (877) 515-2176Roome Rate*: $164 single/doubleHotel Cut-Off: September 27, 2013


CPE Credit8



PrerequisitesBasic knowledge of compliance conceptsand fraud examination techniques.


Fraud-RelatedCompliance Managing anti-fraud compliance obligations forcompanies can be a daunting task. Anti-fraud laws and regula-

tions often impose monitoring, auditing, collecting and report-

ing requirements on regulated entities. And often, regulatedentities must coordinate such efforts into a variety of fraud-pre-

vention plans. Moreover, when anti-fraud regulations change,

fraud examiners must be ready to implement any new require-

ments to ensure their companies remain in compliance.

This course will explain how national and international laws and

regulations apply to your business, and how to ensure compli-

ance with industry practices and anti-fraud laws and regulations.

You Will Learn How To: Mitigate the risk for penalties under the Federal Sentenc-

ing Guidelines at your organization

Implement the elements of an effective compliance andethics program

Comply with anti-fraud laws and regulations, including theFCPA, commercial bribery s tatutes, SOX, anti-trust regula-tions and industry-specic legislation

Identify the need and plan for investigations into suspect-ed non-compliance or fraud

Create an effective fraud prevention program

Who Should Attend: Attorneys, legal professionals and law enforcement per-

sonnel

Bank and nancial institution auditors



Internal auditors, forensic accountants and bank examiners


28 | REGISTER NOW VISIT ACFE.com/FRC CALL (800) 245-3321 or +1 (512) 478-9000

Fraud examiners must be readyto implement new compliancerequirements.

Are You?

CPE CREDIT:8

Upcoming Courses:SEATTLE, WAOctober 28, 2013

Register for this course and Investigating on the Internet (pg. 40) and SAVE $100!


29/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/VA REGISTER NOW

DetectingFraud ThroughVendor Audits The potential for fraud is not solely an internal threat;the businesses that provide an organization with goods andservices can engage in fraudulent behavior as well. One of the

ways to mitigate these external risks is to establish a contrac-

tual right-to-audit in purchasing and other vendor contracts.

Auditing vendors and suppliers can be a critical deterrent anddetection device for companies to ensure they are being treat-

ed equitably and are not victims of fraud.

Discover best practices and valuable tips to protect your organization from fraud perpetrated by vendors. In this one-day ACFE training course, you will learn how to develop a solid foundation for vendor audits, how to identify which

vendors to target and what common fraud schemes to look for.

You Will Learn How To: Ensure your contract language supports future audits

Assess the strength of current contracts and audit clauselanguage, and why it is vital to do so

Manage the vendor-audit relationship and identifycandidates for vendor audits

Recognize the types of fraud and related red ags theymight uncover during vendor audits





ScheduleWashington, D.C.August 7, 2013Executive Conference Center Washington, D.C.Phone: +1 (571) 481-2200No group room block established.Visit ACFE.com/VA for a list of nearbyhotels.


CPE Credit8



PrerequisitesFamiliarity with the contract andprocurement process.

NEW COURSE!

Discover best practices and valuabletips to protect your organization from

fraud perpetrated by vendors.

CPE CREDIT:8

Upcoming Courses:WASHINGTON, D.C.August 7, 2013

Register for this course and Bribery and Corruption (pg. 33) and SAVE $100!


30/56

ScheduleAustin, TXSeptembe 16-18, 2013Omni Austin Hotel DowntownHotel Phone: (800) THE-OMNIRoom Rate*: $189 single/double(limited govt rate rooms available)Hotel Cut-Off Date: August 16, 2013Early Registration Deadline :August 16, 2013

FeesACFE Members: $995Non-Members: $1,195

CPE Credit24

Course LevelAdvanced

PrerequisitesSee ACFE.com/AFET for suggestedprerequisites.

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

Advanced FraudExaminationTechniquesAcquire the case experience and know-how youneed to excel in your job. This three-day advanced course takes

place in a uniquely interactive learning environment where youwill work on two actual fraud cases that have been modied

for teaching purposes. Working through these scenarios, you

will simulate many aspects of a real case interviewing a sus-

pect and trying to obtain a confession; compiling evidence andbuilding your case; offering testimony and being cross-exam-

ined. By understanding how it feels to be part of a small team

working a real investigation, you will enhance your skills as a

fraud examiner and expand your capabilities.

You Will Learn How To: Plan and execute complex fraud examinations

Use functional knowledge of advanced legal issues per-taining to your investigation

Strengthen your evidence-gathering skills by determiningwhat items are relevant and how they should be collectedand interpreted

Implement advanced analytical techniques for detectingcommon fraud schemes

Improve your ability to use technology and the latestcomputer software

Prepare for and conduct critical interviews of bothwitnesses and suspects pertinent to the case

Testify under direct and cross-examination

Who Should Attend: Experienced fraud examiners seeking to complement

their practical experience with the knowledge of leadinganti-fraud experts

Attorneys, legal professionals and law enforcementpersonnel





Government employees



Register early to save $95 ! Visit ACFE.com/AFET

30 | REGISTER NOW VISIT ACFE.com/AFET CALL (800) 245-3321 or +1 (512) 478-9000

CPE CREDIT:24

Upcoming Courses:AUSTIN, TXSeptember 16-18, 2013



31/56


32/5632 | REGISTER NOW VISIT ACFE.com/UFRA CALL (800) 245-3321 or +1 (512) 478-9000

ScheduleNew York, NYSeptembe 17-18, 2013Executive Conference CenterVenue Phone: +1(212) 903-8060No group room block established.Visit ACFE.com/UFRA for a list ofnearby hotels.Early Registration Deadline :August 16, 2013


CPE Credit16


Course LevelAdvanced

PrerequisitesSee ACFE.com/UFRA for suggestedprerequisites.

Payment must be received by Early Registration Deadlineto obtain savings.

Uncovering Fraudwith Financial andRatio AnalysisAnomalies in an organizations nancial reportscan be an indicator that fraudulent activity is occurring if you

know what to look for. Digging deep into the nancial state-ments offers an advanced method of detecting fraud by uncov-

ering relationships that dont make sense and highlighting red

ags of potential manipulation.

Learn how to use in-depth nancial and ratio analysis to spot the warning signs of fraud in your organization during

this two-day ACFE seminar. This instructor-led course will provide you with an overview of numerous types of analysesthat can be used to identify embezzlement, corruption schemes and fraudulent nancial reporting. Practical problemsand real case examples discussed throughout the course will illustrate many of the principles and techniques that are

presented.

You Will Learn How To: Design nancial analyses aimed at detecting specic types

of fraud schemes, including asset misappropriations, cor-ruption schemes and nancial statement fraud

Elevate the fraud-detection capabilities of traditional hori-

zontal, vertical and ratio analyses Recognize nancial anomalies, including duplicate transac-

tions and violations of Benfords Law

Apply complex ratios, such as the Beneish M-score andother multiple-factor analyses

Formulate targeted ratios that combine non-nancial datawith nancial data

Design and perform a fraud risk assessment to determinewhich ratios are of the greatest importance to monitor

Select and implement monitoring tools to help automateand improve detection of nancial red ags

Who Should Attend: Certied Fraud Examiners and other anti-fraud specialists


Forensic accountants

Controllers, CPAs and other accounting professionals

NEW COURSE!

Register early to save $95 ! Visit ACFE.com/UFRA

Upcoming Courses:NEW YORK, NYSeptember 17-18, 2013

Register for this course and Fraud Prevention (pg. 23)and SAVE $100!

CPE CREDIT:16


33/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/BC REGISTER NOW

Bribery andCorruption A dramatic increase in the number of enforcementsand in the penalties paid during settlements have made bribery

and corruption a key issue for many global organizations. Theextension of anti-corruption laws to vendors presents an add-

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

that both your employees and the third parties that play a criti-

cal role for your organization are following the rules?

Learn how to effectively incorporate anti-bribery and corruption

compliance policies into your anti-fraud strategy at this two-day ACFE seminar. You will gain an understanding of how

the Foreign Corrupt Practices Act (FCPA) and UK Bribery Act impact your organization and how to protect against thetwin threats of bribery and corruption, from identifying possible violations to managing a global investigation.

You Will Learn How To: Navigate the legal elements of bribery and corruption

Implement policies and procedures to comply with theFCPA and UK Bribery Act

Identify common corruption schemes

Evaluate the effectiveness of your anti-corruptioncompliance program

Conduct third-party due diligence

Respond to red ags of corruption

Manage investigations across international borders


personnel






Business professionals, educators and students interestedin the anti-fraud eld


ScheduleWashington, D.C.A g st 8-9, 2013Executive Conference Center - Washington, D.C.Venue Phone: +1 (571) 481-2200No group room block established.Visit ACFE.com/BC for a list ofnearby hotels.Early Registration Deadline : July 5, 2013

NEW COURSE!

Register early to save $95 ! Visit ACFE.com/BC


CPE Credit16

Field of StudySpecialized Knowledgeand Applications

Course LevelOverview

PrerequisitesNone

Payment must be received by Early Registration Dead-line to obtain savings.

CPE CREDIT:16

Upcoming Courses:WASHINGTON, D.C.August 8-9, 2013

Register for this course and Detecting Fraud ThroughVendor Audits (pg. 29) and SAVE $100!


34/5634 | REGISTER NOW VISIT ACFE.com/BYFP CALL (800) 245-3321 or +1 (512) 478-9000

ScheduleLas Vegas, NVDecembe 11, 2013The Westin Las VegasHotel Phone: (866) 837-4215Room Rate*: $99 single/doubleHotel Cut-Off: November 10, 2013


CPE Credit8

Field of StudyBusiness Management and Organization


PrerequisitesNone


Building Your FraudExamination Practice Demand for fraud examination services is at anall-time high. Lawyers, consulting rms, government agencies and

companies of all sizes require the expertise of fraud examiners. A

challenge for many small rms and solo practitioners is connect-

ing with these opportunities and growing their businesses.

This one-day, instructor-led course will teach the types of fraud

examination services in demand and provide practical adviceon how to market your services to those who need them most.

Find your niche in the anti-fraud profession.

You Will Learn How To: Build a personal brand that will help you attract and retain

clients

Develop your business plan

Promote your rm through a variety of mediums

Network to build your client base through referrals


personnel

Business professionals with mid-size and larger rms whoplan to introduce or expand their current offering to includefraud examination services


Individuals who are considering starting a practice focusedon fraud deterrence and detection

Internal and external auditors, CPAs, CAs and forensic

accountants IT professionals


What types of fraud examinationservices are in demand?

Learn practical ways to marketyour services to those who needthem most.

CPE CREDIT:8

Upcoming Courses:LAS VEGAS, NVDecember 11, 2013

Register for this course and Controlling the Risk of Asset Misappropriation (pg. 36) and SAVE $100!


35/56 CALL (800) 245-3321 or +1 (512) 478-9000 VISIT ACFE.com/CPF REGISTER NOW

ScheduleSan Diego, CADecember 16-17, 2013Hilton San Diego BayfrontHotel Phone: +1 (619) 564-3333Room Rate*: $109 standardHotel Cut-Off: November 25, 2013Early Registration Deadline :November 15, 2013


CPE Credit16



PrerequisitesNone

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

Contract andProcurement FraudThe rise in contract management and the out-sourcing of goods and services has created an increase in pro-

curement fraud. It can occur at every stage of the contracting

process. Appropriate controls, fraud prevention strategies andproper tendering processes are necessary in the ght against

this fraud. This two-day course will teach you the best prac-

tices for preventing, detecting and investigating contract and

procurement fraud.

Organizations can be defrauded through collusion among bidders, collusion between employers and contractors, and

by procurement employees acting alone. Consequently, you need to be aware of the vulnerabilities and risks associat-ed with bribery, corruption and other fraudulent procurement activities. Acquire the knowledge, skills and techniques

you need to prevent, detect and deter these devastating frauds.

You Will Learn How To: Determine if a procurement scheme violates legal statutes

or civil laws

Identify the red ags of bribery and corruption

Recognize bid-rigging and market-allocation schemes

Reduce the risk of vendor fraud

Develop an investigation plan to respond to suspectedprocurement fraud


personnel

Control

Documents

3q Resource Gide 2013