1st Quarter Anti-Fraud Resource Guide

Anti-Fraud Resource Guide First Quarter 2012

What Lurks Inside the

FRAUDSTER’S

Mind?

The Makings of a Criminal

PLUS

Whatever the rationale, certain characteristics become clues when identifying potential fraudsters and understanding their crimes. Explore the common critical thinking errors of convicted criminals and learn the red flags of risky behavior.

• The best anti-fraud training worldwide, pgs. 12-41 • Uncover more fraud with Using Data Analytics, pg. 24 • Earn CPE credit with ACFE selfstudy courses, pgs. 42-47

Table of Contents Membership and Certification (pgs. 3-11) Introduction............................................................................................................................................. 3 Membership Benefits and Referral Application.................................................................... 6 and Insert Becoming a CFE...................................................................................................................................... 7 CFE Exam Review Course....................................................................................................................... 8 CFE Exam Prep Course......................................................................................................................... 10

ACFE Learning Events (pgs. 12-41) Calendar of Events................................................................................................................................ 12

Conferences (pgs. 14-15) 23rd Annual ACFE Fraud Conference and Exhibition in Orlando, FL ���������������������������������������������������� 14 2012 ACFE European Fraud Conference in London............................................................................. 15

Seminars (pgs. 16-41)

The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Website: www.nasba.org.

DISCLAIMERS *Reservations subject to availability. I understand if I reserve a room at the course hotel, the hotel may disclose to ACFE non-financial reservation information, (name, dates of stay), for the purpose of updating and confirming the event room block. By registering for this event, I grant the ACFE or anyone authorized by the ACFE, the right to use or publish in print or electronic format, any photographs or video containing my image or likeness for any promotional purpose, without compensation. † Payment must be received by Early Registration Deadline to obtain savings.

Association of Certified Fraud Examiners, ACFE, the ACFE Seal, ACFE Logo, Certified Fraud Examiner (CFE), CFE Exam Prep Course® and Fraud Magazine® are trademarks owned by the Association of Certified Fraud Examiners, Inc. ©2011 by the Association of Certified Fraud Examiners, Inc.

Principles of Fraud Examination............................................................................................................ 16 Auditing for Internal Fraud.................................................................................................................... 17 Conducting Internal Investigations....................................................................................................... 18 Professional Interviewing Skills............................................................................................................ 19 Legal Elements of a Fraud Examination............................................................................................... 20 Introduction to Digital Forensics........................................................................................................... 21 Fraud Prevention................................................................................................................................... 22 UPDATED! Investigating on the Internet: Research Tools for Fraud Examiners ���������������������������������������� 23 new! Using Data Analytics to Detect Fraud............................................................................................ 24 Interviewing Techniques for Auditors: Eliciting Information................................................................ 25 Contract and Procurement Fraud.......................................................................................................... 26 Money Laundering: Tracing Illicit Funds............................................................................................... 27 Financial Statement Fraud..................................................................................................................... 28 Investigating Conflicts of Interest......................................................................................................... 29 Digital Forensics Tools and Techniques: Taking Fraud Examination to the Next Level ����������������������� 30 How to Testify....................................................................................................................................... 31 Mortgage Fraud..................................................................................................................................... 32 Building Your Fraud Examination Practice............................................................................................ 33 Healthcare Fraud................................................................................................................................... 34 Financial Institution Fraud..................................................................................................................... 35 NEW! Fraud Risk Management................................................................................................................. 36 NEW! Fraud-Related Compliance.............................................................................................................. 37 UPDATED! Advanced Fraud Examination Techniques................................................................................. 38 Advanced Interviewing Techniques Workshop..................................................................................... 39 ACFE Faculty......................................................................................................................................... 40 On-Site Training..................................................................................................................................... 41

ACFE Bookstore (pgs. 42-50) Self-Study CPE...................................................................................................................................... 42 Books and Manuals.............................................................................................................................. 48 ACFE Merchandise............................................................................................................................... 50

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What Lurks Inside the

FRAUDSTER’S

Mind?

A

nti-fraud professionals typically nail down the “who,” “what,” “where,” “when” and “how” of a fraud case, audit or investigation, while the “why” can be an elusive and circumstantial factor without a logical conclusion. As Gilbert T. Geis, Ph.D., CFE, ACFE President Emeritus, sums it up, “Fraudsters don’t think like everyone else.

Everybody has problems; they just solve them in different ways.”

Geis advises that to explore the “why” fraud fighters should focus on the common critical thinking errors that convicted criminals share and “how” to prevent and detect fraud based on these red flags in a new video, “Inside the Fraudster’s Mind” (see pg. 45). The video breaks down interviews with 10 convicted fraudsters to explain exactly what they were thinking when they decided

to commit fraud and how they finally got caught.

While there is much to learn from case studies, fraud examination reports, criminal testimony and admission-seeking interviews, there are significant tools to take away after delving deeper into the mind of a fraudster — tools that may help shine a spotlight on risky behavior. In the video, for example, fraudster Mark Whitacre, the former FBI informant/embezzler at ADM, discusses the irrational optimism and lack of remorse he had about his crimes because of a lack of tone at the top, as well as the inadequate fear of punishment that kept him believing he was simply too smart to get caught.

Whatever the rationale, certain characteristics become clues when identifying potential fraudsters and understanding their crimes. As Whitacre notes in the video, “White-collar criminals are

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made, not born.” This then begs the question, “How do you make a whitecollar criminal?”

Perceived Opportunity

Beyond the Triangle

While the fraudsters’ means and modes of operation continue to change, so do their motivations, with which our detection methods must keep up. In the SepTHE FRAUD tember/October Fraud Magazine article, TRIANGLE “Beyond the Fraud Triangle,” the authors highlight how the Fraud Triangle (Figure 1) has evolved to include more Perceived Pressure Rationalization than the three original factors necessary to commit fraud: perceived opportunity, perceived pressure and rationalization.

New research and insight into identifying commonalities have, as the authors Figure 1: The Fraud Triangle aver, “gone beyond the Fraud Triangle.”

These new factors are included in attendees every year in a popular breakout varying versions of the Fraud Diamond: incensession on interviewing techniques about the tive, capability, arrogance and criminal mindimportance of building a relationship with a susset, as well as other facets like collusion and pect in an interview in order to gain trust, insight management override. The characteristics, into motives and most important, information. whatever shape they take, are all dangerous, “You don’t ever want to lose the validity,” Rabon but also provide insight into the action antisuggests. “You leave your ego at the door, put fraud professionals can take when assessing yourself in the fraudster’s place and let the inforrisk management, internal controls, govermation speak for itself.” nance and compliance programs.

How to Get Inside Once anti-fraud professionals understand the “why” of a fraud, the next steps are investigating the “how” of the crime. The ACFE offers courses like Interviewing Techniques for Auditors, Conducting Internal Investigations and Professional Interviewing Skills to help fraud fighters identify not only the rationalization, pressure and opportunity behind a fraud, but the details of how it was carried out from inception to discovery. Don Rabon, CFE, ACFE Faculty member, author and investigation expert, advises ACFE Annual Fraud Conference

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As many of the fraudsters mention in “Inside the Fraudster’s Mind,” there are always red flags that fraud examiners can identify in order to prevent future frauds or halt occurring frauds. Barry Webne, thrice-convicted fraudster, points to the lack of internal controls that enabled him to embezzle of approximately $1.25 million and continue his “theft like an addiction.” Aaron Beam, a manager who committed fraud at HealthSouth and spoke at the 17th Annual ACFE Canadian Fraud Conference in November, claimed that he couldn’t stand up to executives about the actual amount of profits and resorted to altering numbers to appease a boss who didn’t like to be

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The motives, whatever shape they take, are all dangerous and also insightful into the action anti-fraud professionals can take when assessing risk management, internal controls, governance and compliance.

told no. With these rationales, explanations and excuses, come the red flags and warning signs that fraud fighters can use to stop or catch a fraud before disaster strikes.

Why We Travel Inside the Fraudster’s Mind In a recent discussion in the ACFE’s LinkedIn group, ACFE President and CEO James D. Ratley, CFE, asked members how they view the value of the closing speaker, a convicted fraudster, at the ACFE Annual Fraud Conference every year. The fraudster is asked to give a brief overview of their education and career, how they came to realize they could perpetrate a fraud, how they developed and managed the fraud, how long they got away with it, how much they took, how it was used, how they were caught and how they paid for their crime (both criminally and personally) — essentially, to give the audience the “why” of their crime. Much like the fraudsters interviewed in “Inside the Fraudster’s Mind,” the keynote fraudsters speak candidly about their crime and detail their falls from grace from beginning to end.

“We can learn something from the convicted fraudster,” Esther Griffith, CFE, ACCA, commented. “Some frauds have been in operation for years before being discovered and whistleblowers and investigators come into the picture after facts. To hear about a scheme from the time it was just an idea until the time the perpetrator is caught affords us with a deeper insight into the mind of the fraudster. Let us learn directly from them and use this learning to prevent other frauds from happening or minimize those that have already started.” n

Executive Creates Anti-Fraud Cooperation Across a Continent As the vice president and head of anti-fraud and corporate governance, Guiseppe Tritto knows how wide fraud investigations can span. From Miami to Vancouver, Tritto supervises and monitors all corporate and investment banking anti-fraud efforts in North America for BNP Paribas. Aligning those efforts across an organization, and a continent, can be a daunting, but necessary task.

“By nature, controls, compliance and audit are not seen as the friendliest departments within a financial institution,” Tritto said.

“Creating a spirit of cooperation with business lines is always a challenge. Over the years I have noticed an increased awareness from the business lines about our responsibilities and tasks, which are not aimed at penalizing business, but preventing negative events.”

What made you decide to become an ACFE member?

As a practitioner for more than 25 years both for the Italian government and public sector in the United States, I found the reputation and credentials of the ACFE to be the perfect match for my credentials. The ACFE provides an invaluable forum to share knowledge and get to know other professionals in the field.

Giuseppe Tritto is vice president and head of Anti-Fraud and Corporate Governance at BNP Paribas in New York, N.Y.

How has being a member benefited you in your career?

Being part of the ACFE gave me knowledge I was able to transfer to my organization and to my daily tasks. The head office and local senior management appreciate what I add to our fraud prevention effort. Being a member of the organization has provided a strong foundation in this endeavor and it was reflected by my appointment in my current role.

Please describe your most memorable case and its resolution (to-date if it’s a fresh case). Feel free to use pseudonyms for suspects if the case is ongoing and no judgment has yet been made.

When I worked for the Italian government as a special agent for the Italian Treasury I uncovered a major scheme involving sensitive figures. The scheme focused on a government insurance agency involving fraud, corruption, money laundering and bribery on a large scale. It eventually resulted in the seizure of hundreds of millions of dollars and the arrest of several public figures.

What advice would you give to someone hoping to follow a similar career path as you?

Believe in what you do and provide the best service based on ethics, knowledge and a spirit of cooperation. Sometimes what we uncover is not pleasant, but nevertheless our mission is to prevent fraudsters and white-collar crimes criminals from exploiting our organizations. n

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Membership and Certification Today, nearly 60,000 ACFE members are protecting our global economy and ensuring integrity in the marketplace by leading the fight against fraud. Position yourself as a leader in your profession by joining the ACFE. Gain access to comprehensive anti-fraud resources, expert training opportunities and valuable member benefits that will help you reach your professional goals.

Exclusive Member Resources “The training and education I have gained as a member of the ACFE (both nationally and in my local Spokane, WA chapter) has provided me with essential tools needed to assist clients and law enforcement with issues related to fraud.”

Heather S. Rogers, CPA Chair, Department of Economics and Business, Whitworth University

• Fraud Magazine®, the ACFE’s bimonthly publication devoted to insightful feature articles, interviews and columns exploring the latest trends and issues in fraud examination.

• Fraud-Magazine.com, the Internet counterpart to our most popular member benefit, Fraud Magazine. In addition to highlighting articles appearing in the magazine, Fraud-Magazine.com features exclusive, web-only content, videos, archives and more.

• The Fraud Magazine e-newsletter, a monthly digital newsletter packed with all the insight and cutting-edge information that members have come to expect from the print edition.

• The Fraud Examiner, a monthly e-newsletter created exclusively for ACFE members, with timely and practical anti-fraud articles and fraud-fighting tips, video clips and other resources for anti-fraud professionals.

• Online Fraud Resource Center provides fraud investigation checklists, informative articles, white papers, case studies and reports to help you do your job better.

• Targeted Online Discussion Forums serve as a platform for you to share your concerns and challenges with others who can provide solutions and insights.

• Comprehensive Online Career Center featuring a targeted job board, online resources, career path information and advice from experts in the areas of career development, human resources, self-employment and career transitions.

• Savings on anti-fraud training. Last year ACFE members saved more than $2.6 million on the best anti-fraud training available.

• Free quarterly webinars. Earn free CPE while staying abreast of new topics with free, members-only webinars.

The CFE Credential • Obtain the Certified Fraud Examiner (CFE) credential and position yourself as an anti-fraud expert, helping to further your professional growth and advance your career. Only ACFE members may become CFEs. • Increase your earning potential — according to the 2010/2011 Compensation Guide for Anti-Fraud Professionals, CFEs earn nearly 22 percent more than their non-certified colleagues.

• Improve your marketability and job security — Robert Half International identifies the CFE as “in-demand…one of the most marketable credentials today,” and A.E. Feldman, a leading executive search firm, states, “…the CFE has emerged as the gold standard in the area of fraud.”

• Targeted Online Discussion Forums serve as a platform for you to share your concerns and challenges with others who can provide solutions and insights.

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How to Become a CFE

How does the ACFE support me in my efforts to prepare for the CFE Exam? That depends on your learning style.

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

If you prefer the structure and interaction of a classroom environment:

The CFE Exam Prep Course is a computer selfstudy program that helps prepare you for the CFE Exam. The course provides you with questions and gives you instant feedback on your answers, which includes citations to reference material where you can explore the topic in more depth.

The CFE Exam Review Course provides you with an intense, 3½-day overview of the fundamental concepts covered in the CFE Exam. Expert instructors can answer questions on the material and on how best to prepare for and pass the CFE Exam itself. Registration includes the CFE Exam Prep Course software.

Features: • 1,500 study questions similar to those provided on the CFE Exam • Timed simulated practice exams • Review of results and progress • Helpful checklist for obtaining the CFE credential • Fraud Examiners Manual on CD-ROM

Features: • Structured learning environment • Guidance and coaching from experienced instructors • Interaction with peers

“The CFE credential has opened windows of opportunity that provide me with choices as far as a career is concerned.”

— Rajainlall Dhanlall, CFE, CIA, CA(SA) Director, PricewaterhouseCoopers, Inc.

• Printed course materials that outline the exam and make preparation easier • Option to take the CFE Exam on-site

More than 80 percent of people who complete the CFE Exam Prep Course pass the CFE Exam on their first attempt.

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

More than 92 percent of people who complete this course pass the CFE Exam on their first attempt.

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

CERTIFIED FRAUD EXAMINER

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CFE Exam Review Course If you are pursuing the Certified Fraud Examiner (CFE) credential, the CFE Exam Review Course will help you master the concepts tested on the CFE Exam: fraudulent financial transactions; legal elements of fraud; fraud investigation; and fraud prevention and deterrence. The 3½-day, instructor-led course provides the essentials needed to prepare for the CFE Exam and become a Certified Fraud Examiner. This course, in combination with the CFE Exam Prep Course software (pg. 10), will provide you with an unbeatable combination for passing the exam. More than 92 percent of those who have completed this course pass the CFE Exam on the first try.

Fees

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 fighting fraud. The CFE credential is the premier certification for anti-fraud professionals around the world. CFEs are specialists in the deterrence, detection and investigation of fraud, and possess a broad range of skills that uniquely qualifies them to effectively combat fraud.

$1,895*

CPE Credit 28

Course Level Intermediate

Prerequisite

This course is designed to review material required to pass the CFE Exam and assumes a base knowledge of fraud examination principles. If you are unfamiliar with the basic tenets of fraud examination, we recommend taking the Principles of Fraud Examination course in advance.

Register Early and SAVE $100!† ACFE.com/ExamReview

Benefits of Attending • Structured Learning Environment — Learn how to prepare for the CFE Exam • Fast Track — Immerse yourself in an intense, 3½-day preparation period • Instructor-Led — Receive guidance from experienced instructors • Interactive Sessions — Participate in open discussions on a variety of topics in fraud prevention • Team Environment — Meet others preparing for the CFE Exam and CFE instructors who will help you organize study sessions to review materials, and provide you with tips and processes designed for the working professional’s busy schedule

Who Should Attend

CPE Credit 28

• Anyone who prefers learning in an instructor-led, classroom setting

Course Level

• Individuals who favor table discussions with peers and experienced instructors

Basic

• Those who need extra encouragement to take the CFE Exam

Prerequisites

What’s Included

None

*Event price includes 2012 CFE Exam Prep Course.

Participants who currently own an older version of the CFE Exam Prep Course can register for a discounted rate and get a free upgrade to the 2012 CFE Exam Prep Course.

“This is a high-impact, must-take course for those individuals preparing for the CFE Exam.”

• The CFE Exam Prep Course CD-ROM — a $945 value!

• Printed course materials that outline the Exam and aid in preparation • Essential knowledge from experienced instructors

Take the Exam at the Event

Sign up to take the CFE Exam immediately after the course and earn your CFE credential within days. Visit ACFE.com/ExamReview for more information.

— John Heidebrecht, CFE, ASA Berning & Heidebrecht, Ltd.

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ACFE Membership Helps Professor and Accountant

Schedule

Dallas, TX • January 30 – February 2, 2012 Hyatt Regency Dallas Room Rate**: $149 single/double (limited gov’t rooms available) Hotel Phone: 888-421-1442 or +1 (214) 651-1234 Hotel Cut-off Date: Jan. 9 Early Registration Deadline†: Dec. 30 Singapore • 26-29 March 2012 Marina Bay Sands Room Rate**: SGD 340 single Hotel Phone: +65 6688 8889 Hotel Reservation Email: groups@marinabaysands.com Hotel Cut-off Date: 24 Feb. Early Registration Deadline: 24 Feb. Las Vegas, NV • April 16-19, 2012 M Resort Spa and Casino Room Rate**: $135 single/double (limited gov’t rooms available) Hotel Phone: 877-673-7678 Hotel Cut-off Date: March 16 Early Registration Deadline†: March 16 Boston, MA • July 23-26, 2012 Hilton Boston Back Bay Room Rate**: $199 single/double (limited gov’t rooms available) Hotel Phone: 800-HILTONS or +1 (617) 263-1100 Reservations: www.bostonbackbay.hilton.com Hotel Cut-off Date: June 22 Early Registration Deadline†: June 22 Chicago, IL • August 27-30, 2012 Omni Chicago Hotel Room Rate**: $189 single/double (limited gov’t rooms availabe) Hotel Phone: 800-THE-OMNI Hotel Cut-off Date: Aug. 6 Early Registration Deadline†: July 27 Washington, D.C. • September 17-20, 2012 Washington Metro Center Room Rate**: $269 single/double (limited gov’t rooms available) Hotel Phone: 888-236-2427 or +1 (202) 737-2200 Hotel Cut-off Date: Aug. 27 Early Registration Deadline†: Aug. 17 New York, NY • October 15-18, 2012 Executive Conference Center (The ACFE does not have a contracted room block for this event. Please see ACFE.com/ExamReview for hotel recommendations.)

Venue Phone: +1 (212) 903-8060 Early Registration Deadline†: Sept. 14 **Reservations subject to availability.

Heather S. Rogers, CPA, juggles many roles: She is an associate professor of accounting and chair of the economics and business department at Whitworth University, as well as head of her own private CPA practice. She admits that it can be a challenge, but the three areas can also complement one another.

“I am able to bring my work into the classroom to give ‘life’ to concepts and theory,” she said. “Another benefit is what my teaching experience contributes to my skill as an expert witness. One of the many hats we wear as fraud examiners and expert witnesses is to provide simple explanations of complex situations to those who Heather Rogers, CPA, is an associate have limited experience in professor of accounting and chair of the the fields of accounting or economics and business department at business (attorneys, prosWhitworth University, and runs her own ecutors, jurors, etc.).”

CPA practice.

She first became a member of the ACFE in 2003. “As a CPA needing continuing professional education credits, I enrolled in my first ACFE course in 2002 (Conducting Internal Investigations). I was instantly intrigued by this area of study and practice and began seeking out more opportunities for learning,” Rogers said. “In 2004, I offered my first course in Principles of Fraud Examination while teaching in Idaho. I continue to train through the ACFE and pass that knowledge to students through fraud education at Whitworth University.”

Rogers first wanted to become an accountant as an undergraduate, when she realized she loved the subject. Rogers said, “As an accountant, I have seen, too often, how management’s lack of interest or understanding of accounting information can expose them to a greater risk of fraud.”

Her favorite course to teach is Occupational Fraud and Abuse.

Said Rogers, “My students all know that I am passionate about fraud deterrence and love the work I do in my private practice. I love to piece together parts of a puzzle to solve cases and get relief for victims.”

Her ACFE membership has proven invaluable to her both professionally and personally. “Being a member of the ACFE has provided me with countless hours of training, incredible mentorship by colleagues throughout the world and a motivation to develop in the career path I have chosen in higher education and as a practicing accountant,” she said. “My membership in the ACFE has opened doors for leadership within my local chapter in Spokane, Wash., and given me a voice as an educator to influence fraud prevention training for students. One of the greatest benefits is the friendships that I have developed over the years with other members of the ACFE.” n

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

†

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CFE Exam Prep Course® The CFE Exam Prep Course is designed to help you prepare for the rigorous CFE Exam at your convenience with a flexible 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 2012 CFE Exam Prep Course provides the most effective training available to prepare you for the CFE Exam, allowing you to study on your own time, at your own pace from your home or work computer.

“The Prep Course is well worth the investment. It crystallizes the major concepts of the immense amount of data that candidates need to absorb, and helps the material become second nature.”

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.

— Andrew Levine, CFE

• Simulate the CFE Exam environment with timed practice exams.

• Prepare for the CFE Exam with confidence knowing that the CFE Exam Prep Course is backed by our Money-Back Pass Guarantee.

Efficient Use of Your Study Time • The CFE Exam Prep Course streamlines CFE Exam preparation. Use your time more efficiently by focusing on the areas you need to study the most.

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

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

• Learn more from your Practice Exam sessions by reviewing the questions you missed, analyzing your results by subsection and tracking your progress over time.

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

User-friendly Software • This easy-to-use software puts the most relevant information at your fingertips.

Quickly review your Prep Course progress by subsection and topic, access on-screen help menus and study tips, and stay on track to meet your target certification date.

• Review your progress with a new streamlined design.

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

• Stay on track to earn your CFE credential by measuring your progress towards your target dates for certification and 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 most effective tool available to prepare you to pass the rigorous CFE Exam.

CD-ROM or Electronic Download: $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 administration fee). 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 certified until all installment plan payments have been received after passing the CFE Exam.

2012 available in U.S. only. 2012 Canadian and International editions coming soon. *Additional 8.25% sales tax for Texas residents. **There is an additional charge for shipping outside the U.S.

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CFE Exam Prep Toolkit

For an additional $100, purchase the CFE Exam Prep Toolkit, including the ACFE’s most popular reference materials. A value of more than $1,200, it includes: • 2012 CFE Exam Prep Course — The latest edition of this comprehensive tool to help you become a CFE. The updated 2012 CFE Exam Prep Course is a computer self-study course that prepares you for the exam while letting you study at your own pace.

• Corporate Fraud Handbook, Third Edition — Explore the three main categories of occupational fraud and abuse: asset misappropriation, corruption and fraudulent statements. The book then explains, identifies and classifies 13 common fraud schemes.

• Encyclopedia of Fraud, Third Edition (CD-ROM) — Written for practitioners, academics and anyone with an interest in fraud, the Encyclopedia of Fraud provides the user with easy access to the ACFE’s vast body of fraud knowledge.

• 2012 Fraud Examiners Manual (printed) — The premier reference guide for CFEs and other anti-fraud professionals. This 2,000-page guide is divided into four sections: Financial Transactions and Fraud Schemes, Investigation, Law, and Fraud Prevention and Deterrence. 85 percent of the CFE Exam is based on information found in the Fraud Examiners Manual.

“The CFE Prep software is the easiest method of preparing for any certification I’ve encountered. The format helps you easily absorb the content and gain a true understanding of the subject matter.”

— Brigham Young, CFE, CIA, CCSA Southern Company Services

Toolkit: $845 Members / $1,299 Non-Members

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2012 Calendar of Events Events by Date Event Title

Dates

Location

CPE

ACFE Members

NonMembers

Page #

Contract and Procurement Fraud

January 23-24

Phoenix, AZ

16

$695

$845

26

CFE Exam Review Course

January 30 – Feb. 2

Dallas, TX

28

$1,895*

$1,895*

8

Investigating Conflicts of Interest

February 1

8

$295

$395

29

16

$795

$945

36

NEW!

Fraud Risk Management

February 2-3

Los Angeles, CA

Introduction to Digital Forensics

February 13-14

New Orleans, LA

16

$795

$945

21

Interviewing Techniques for Auditors

February 27-28

Ft. Lauderdale, FL

16

$695

$845

25

Legal Elements of a Fraud Examination

February 27

8

$295

$395

20

Conducting Internal Investigations

February 28-29

16

$695

$845

18

Fraud Prevention

February 29

8

$295

$395

22

Money Laundering: Tracing Illicit Funds

March 1-2

16

$695

$845

27

8

$295

$395

37

NEW!

Fraud-Related Compliance

Healthcare Fraud NEW!

March 6-7

Using Data Analytics to Detect Fraud

UPDATED!

March 5

Investigating on the Internet

March 19 March 20-21

Charlotte, NC Baltimore, MD Louisville, KY New York, NY

16

$695

$845

34

8

$295

$395

24

16

$695

$845

23

GBP 895 – 995

15

2012 ACFE European Fraud Conference

March 25-27

London

4-23

GBP 795 – 895

CFE Exam Review Course

March 26-29

Singapore

28

$1,895*

$1,895*

8

CFE Exam Review Course

April 16-19

Las Vegas, NV

28

$1,895*

$1,895*

8

Financial Statement Fraud

April 26-27

Columbia, SC

16

$695

$845

28

Principles of Fraud Examination

April 30 – May 3

Austin, TX

28

$1,195

$1,395

16

Digital Forensics Tools and Techniques

May 7-8

Chicago, IL

16

$795

$945

30

Professional Interviewing Skills

May 10-11

Providence, RI

16

$695

$845

19

Mortgage Fraud

May 10-11

San Diego, CA

16

$695

$845

32

$1,495 – $1,695

14

23rd Annual ACFE Fraud Conference and Exhibition

June 17-22

Orlando, FL

4-40

$1,095 – $1,295

CFE Exam Review Course

July 23-26

Boston, MA

28

$1,895*

$1,895*

8

Interviewing Techniques for Auditors

July 26-27

Denver, CO

16

$695

$845

25

Conducting Internal Investigations

July 2012

Washington, D.C.

16

$695

$845

18

Fraud-Related Compliance

August 6

8

$295

$395

37 17

NEW!

New York, NY

Auditing for Internal Fraud

August 7-8

16

$695

$845

Professional Interviewing Skills

August 9-10

San Francisco, CA

16

$695

$845

19

Fraud Risk Management

August 13-14

Philadelphia, PA

16

$795

$945

36

CFE Exam Review Course

August 27-30

Chicago, IL

28

$1,895*

$1,895*

8

Financial Institution Fraud

August 2012

Las Vegas, NV

16

$695

$845

35

Building Your Fraud Examination Practice

September 5

8

$295

$395

33

Interviewing Techniques for Auditors

September 6-7

16

$695

$845

25

CFE Exam Review Course

September 17-20

Washington, D.C.

28

$1,895*

$1,895*

8

September 24-26

Austin, TX

24

$995

$1,195

38

Introduction to Digital Forensics

September 2012

Boston, MA

16

$695

$845

21

Contract and Procurement Fraud

October 1-2

Seattle, WA

16

$695

$845

26

CFE Exam Review Course

October 15-18

New York, NY

28

$1,895*

$1,895*

8

Auditing for Internal Fraud

October 2012

Columbus, OH

16

$695

$845

17

18th Annual ACFE Canadian Fraud Conference

October 2012

TBD

TBD

TBD

TBD

N/A

CFE Exam Review Course

November 5-8

Austin, TX

28

$1,895*

$1,895*

8

2012 ACFE Asia-Pacific Fraud Conference

November 2012

TBD

TBD

TBD

TBD

N/A

Using Data Analytics to Detect Fraud

November 2012

8

$295

$395

24

NEW!

UPDATED!

NEW!

Advanced Fraud Examination Techniques

Contract and Procurement Fraud

Washington, D.C.

16

$695

$845

26

November 2012

Salt Lake City, UT

16

$695

$845

23

Principles of Fraud Examination

December 3-6

Austin, TX

28

$1,195

$1,395

16

Healthcare Fraud

December 6-7

Houston, TX

16

$695

$845

34

Legal Elements of a Fraud Examination

December 2012

8

$295

$395

20

16

$795

$945

36

updated!

NEW!

Investigating on the Internet

Fraud Risk Management

12 | Register Now!

Visit ACFE.com/Training

November 2012

Atlanta, GA

December 2012

Las Vegas, NV

CALL (800) 245-3321 or +1 (512) 478-9000

Events by Location Event Title

Dates

Building Your Fraud Examination Practice

September 5

Interviewing Techniques for Auditors

September 6-7

Principles of Fraud Examination

April 30 – May 3

UPDATED!

Location

Advanced Fraud Examination Techniques September 24-26

Atlanta, GA

CPE

ACFE Members

NonMembers

Page #

8

$295

$395

33

16

$695

$845

25

Austin, TX

28

$1,195

$1,395

16

Austin, TX

24

$995

$1,195

38

CFE Exam Review Course

November 5-8

Austin, TX

28

$1,895*

$1,895*

8

Principles of Fraud Examination

December 3-6

Austin, TX

28

$1,195

$1,395

16

Fraud Prevention

February 29

8

$295

$395

22

Money Laundering: Tracing Illicit Funds

March 1-2

16

$695

$845

27

CFE Exam Review Course

July 23-26

Boston, MA

28

$1,895*

$1,895*

8

Introduction to Digital Forensics

September 2012

Boston, MA

16

$795

$945

21

Legal Elements of a Fraud Examination

February 27

8

$295

$395

20

Conducting Internal Investigations

February 28-29

16

$695

$845

18

Digital Forensics Tools and Techniques

May 7-8

Chicago, IL

16

$795

$945

30

CFE Exam Review Course

August 27-30

Chicago, IL

28

$1,895*

$1,895*

8

Financial Statement Fraud

April 26-27

Columbia, SC

16

$695

$845

28

Auditing for Internal Fraud

October 2012

Columbus, OH

16

$695

$845

17

CFE Exam Review Course

January 30 – Feb. 2

Dallas, TX

28

$1,895*

$1,895*

8

Interviewing Techniques for Auditors

July 26-27

Denver, CO

16

$695

$845

25

Interviewing Techniques for Auditors

February 27-28

Ft. Lauderdale, FL

16

$695

$845

25

Healthcare Fraud

December 6-7

Houston, TX

16

$695

$845

34

CFE Exam Review Course

April 16-19

Las Vegas, NV

28

$1,895*

$1,895*

8

Financial Institution Fraud

August 2012

Las Vegas, NV

16

$695

$845

35

Legal Elements of a Fraud Examination

December 2012

8

$295

$395

20

16

$695

$845

36

4-23

GBP 795 – 895

GBP 895 – 995

15

8

$295

$395

29

16

$795

$945

36

8

$295

$395

37

16

$695

$845

34

16

$795

$945

21

8

$295

$395

24

16

$695

$845

23

8

$295

$395

37

16

$695

$845

17

28

$1,895*

$1,895*

8

$1,495 – $1,695

14

NEW!

Fraud Risk Management

December 2012

2012 ACFE European Fraud Conference

March 25-27

Investigating Conflicts of Interest

February 1

NEW!

Fraud Risk Management

February 2-3

NEW!

Fraud-Related Compliance

March 5

Healthcare Fraud Introduction to Digital Forensics NEW!

Using Data Analytics to Detect Fraud

UPDATED! NEW!

Investigating on the Internet

Fraud-Related Compliance

Baltimore, MD

Las Vegas, NV London Los Angeles, CA Louisville, KY

March 6-7 February 13-14 March 19

New Orleans, LA New York, NY

March 20-21 August 6

New York, NY

Auditing for Internal Fraud

August 7-8

CFE Exam Review Course

October 15-18

23rd Annual ACFE Fraud Conference and Exhibition

Charlotte, NC

New York, NY

June 17-22

Orlando, FL

4-40

$1,095 – $1,295

Fraud Risk Management

August 13-14

Philadelphia, PA

16

$795

$945

36

Contract and Procurement Fraud

January 23-24

Phoenix, AZ

16

$695

$845

26

Professional Interviewing Skills

May 10-11

Providence, RI

16

$695

$845

19

November 2012

Salt Lake City, UT

16

$695

$845

23

Mortgage Fraud

May 10-11

San Diego, CA

16

$695

$845

32

Professional Interviewing Skills

August 9-10

San Francisco, CA

16

$695

$845

19

Contract and Procurement Fraud

October 1-2

Seattle, WA

16

$695

$845

26

CFE Exam Review Course

March 26-29

Singapore

28

$1,895*

$1,895*

8

18th Annual ACFE Canadian Fraud Conference

October 2012

TBD

TBD

TBD

TBD

N/A

2012 ACFE Asia-Pacific Fraud Conference

November 2012

TBD

TBD

TBD

TBD

N/A

Conducting Internal Investigations

July 2012

Washington, D.C.

16

$695

$845

18

CFE Exam Review Course

September 17-20

Washington, D.C.

28

$1,895*

$1,895*

8

8

$295

$395

24

16

$695

$845

26

NEW!

UPDATED!

NEW!

Investigating on the Internet

Using Data Analytics to Detect Fraud

Contract and Procurement Fraud

November 2012 November 2012

Washington, D.C.

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/Training

3 ways to save!

Early Registration Savings Find the events that you want to attend. Register and pay before the Early Registration Deadline listed for the event (generally one month before event start date) and SAVE $95 or more off of the regular price for the event.

Combo Event Savings Register to attend two events being held consecutively in select cities and receive $100 in savings! Combo events are designated with this icon: Group Savings Select the event that best suits the learning needs of your group.

Gather a team of at least three or more individuals to register together.

Call the ACFE at (800) 245-3321 or +1 (512) 478-9000 to determine your savings. *Event price includes the cost of the 2012 CFE Exam Prep Course software. Participants who own an older version of the Prep Course may register for a discounted fee. Visit ACFE.com for rates.

All prices listed in U.S. dollars unless otherwise noted. Prices, events and locations subject to change. Prices valid through December 31, 2012.

Register Now! | 13

23rd Annual ACFE Fraud Conference and Exhibition Orlando, FL • June 17-22, 2012

Hotel Information

Gaylord Palms Resort and Convention Center 6000 W. Osceola Parkway Kissimmee, Florida 34746 Room Rate*: $169 single/double (limited gov’t rooms available) Hotel Phone: +1 (407) 586-2000

CPE Credit 4-40

Course Levels Basic – Advanced

Prerequisites None

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

Don’t miss 2012’s largest anti-fraud event. Join forces with thousands of anti-fraud professionals at the 23rd Annual ACFE Fraud Conference and Exhibition. Address the challenges and critical issues faced by anti-fraud professionals during top-level educational sessions and participate in unmatched networking opportunities with premier practitioners and thought leaders from all over the world.

Premier Anti-Fraud Education • Customize your learning by choosing from an entire week (Full Conference) of education, including parallel educational tracks with more than 60 unique courses and optional Pre- and Post-Conference educational sessions, advanced-level options and interactive panel discussions, all led by industry experts from the world’s top organizations. Both new practitioners and experienced professionals will find opportunities to enhance their knowledge, expand capabilities and learn new skills.

Regardless of your experience level we offer the right training for you.

Unparalleled Networking Opportunities • The ACFE believes in the power of networking as one of the most effective ways to advance your career. With every annual conference, we integrate a variety of networking opportunities to ensure you maximum exposure to invaluable knowledge sharing and resource exchanges among fraud specialists from around the globe.

Register early and SAVE!† FraudConference.com

“Everything about the conference was first-rate, from the speakers to the location to my fellow attendees. This is my fourth conference, and I get more out of attending every year. It is a great value as well since I can get all my CPE credits for the year at one time.”

— Lisa Handy, CFE Transition Team Finance Manager Jones Lang LaSalle

Professional Development and Career Growth • Whether you are seeking a new job, a new career or simply striving to be aware of the latest trends and opportunities for professional development, you won’t want to miss the benefits that the ACFE Career Connection has to offer. Build relationships and informally interview with recruiters from top firms, companies and government organizations. Attend informative presentations loaded with relevant suggestions, receive valuable strategies and motivation from one-on-one time with career coaches, and have your résumé reviewed by an experienced hiring manager.

Discover the Leaders in Fraud Prevention Solutions • Tour the Exhibit Hall where more than 60 leading anti-fraud vendors come together. The Exhibit Hall features a Cyber Café, the ACFE Bookstore, professional development presentations, book signings and author meet-and-greets, the ACFE Fraud Museum and Career Connection.

Registration is now open online at FraudConference.com. Reserve your spot early for the lowest conference pricing, plus check out the latest updates on speakers, sessions and special events.

14 | Register Now!

Visit FraudConference.com

CALL (800) 245-3321 or +1 (512) 478-9000

2012 ACFE European Fraud Conference London • 25-27 March 2012 Join anti-fraud professionals in London for the 2012 ACFE European Fraud Conference to exchange insights and develop cutting-edge skills in the global fight against fraud. In addition to attending informative sessions offering practical techniques and tips, network with leaders of Europe’s anti-fraud community and earn up to 23 CPE credits.

The Cumberland Hotel Great Cumberland Place London, W1H 7DL Phone: +44 871 977 0218 Room Rate**: GBP 139 (inclusive of VAT, exclusive of breakfast) Group Code: ASSO230312 Hotel Cut-off Date: 23 Feb. Early Registration Deadline†: 24 Feb.

Featured Keynote Speakers Stephen Harrison Chief Executive, National Fraud Authority, United Kingdom

James D. Ratley, CFE President and CEO, Association of Certified Fraud Examiners

Hotel Information

Featured Sessions

The ACFE European Fraud Conference features two educational tracks with a diverse agenda, including: • Fraud and the Internal Auditor — What to Do When You Find It »»Colin Parcher, CFE, Private Consultant

Register by 24 February and SAVE GBP 100!† ACFE.com/European

CPE Credit

• Using Indicators and Internal Data to Forecast Fraud

4-23

»»Mike Finley, CEO, Risk Business Internal, LTD

Course Levels

• Everybody’s Problem: The Global Challenges of Bribery and Corruption

Basic – Advanced

»»Panel discussion with moderator Ian Younger, Senior Partner, Investitec

Prerequisite None

Fees

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

Early Registration

Standard Registration

Full Conference

Members ��������������������������������GBP 795 Non-Members ������������������������GBP 895

Members ��������������������������������GBP 895 Non-Members ������������������������GBP 995

Main Conference only

Members ��������������������������������GBP 745 Non-Members ������������������������GBP 845

Members ��������������������������������GBP 795 Non-Members ������������������������GBP 895

N/A

Members ��������������������������������GBP 340 Non-Members ������������������������GBP 455

Pricing*

25-27 March 2012

26-27 March 2012

Pre-Conference only 25 March 2012

(by 24 February 2012)†

(after 24 February 2012)

*Registration fees listed above are exclusive of VAT. VAT will be added in the checkout process. Conference registration fees paid for by credit card will be charged the U.S. dollar equivalent of the total fee. Differences may occur due to bank currency translation.

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/European

Register Now! | 15

Principles of Fraud Examination Austin, TX • April 30 – May 3, 2012 Austin, TX • December 3-6, 2012

Schedule

Austin, TX • April 30 – May 3, 2012 Omni Austin Hotel Downtown Room Rate*: $179 single/double (limited gov’t rooms available) Hotel Phone: (800) THE-OMNI Hotel Cut-off Date: March 30 Early Registration Deadline†: March 30 Austin, TX • December 3-6, 2012 Omni Austin Hotel Downtown Room Rate*: $179 single/double (limited gov’t rooms available) Hotel Phone: (800) THE-OMNI Hotel Cut-off Date: Nov. 2 Early Registration Deadline†: Nov. 2

Build a solid foundation in fraud prevention, detection and deterrence with Principles of Fraud Examination, the most comprehensive course on the subject. Explore the four basic areas of fraud examination: Fraud Prevention and Deterrence, Legal Elements of Fraud, Fraudulent Financial Transactions and Fraud Investigation. This course is taught by leading practitioners who will provide best-practices guidance and expert insight on dealing with the professional challenges you encounter daily.

For 3½ days, immerse yourself in anti-fraud training while interacting with colleagues and peers. The course includes lectures, group discussions and video presentations. In addition to anti-fraud training, this event provides many opportunities to network with your peers, as well as with ACFE staff and faculty members, at group lunches and social functions.

Principles of Fraud Examination has been revised to offer you 2 hours of Ethics CPE. To read more about the Ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE.

Fees

While attendees are in Austin, the ACFE will host an Open House reception at its headquarters, providing a unique opportunity to experience the Fraud Museum exhibit, located in the offices of the Geis Building. Established by ACFE founder and Chairman Dr. Joseph T. Wells, CFE, CPA, the Fraud Museum tells the story of fraud’s intriguing past with an extensive and eclectic collection of historical fraud pieces.

Register Early and SAVE $200!† ACFE.com/POFE

The ACFE Open House also welcomes attendees to the Gregor Building, a historic, 1920sera home that houses the ACFE’s executive and administrative staff. Attendees can tour the building and meet ACFE staff members as they visit the home of the world’s premier anti-fraud association.

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

CPE Credit

What You Will Learn

28

• Fraud prevention and deterrence

Course Level

»»Causes of fraud

Basic

»»Prevention of fraud

Prerequisites

• Fraud investigation

None

»»Planning the investigation

*Reservations subject to availability.

»»Computer forensics

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

»»Interviewing prospective witnesses »»Evaluating deception

“Overall a tremendous learning experience that will benefit both me and my organization.”

»»Report writing

• Fraudulent financial transactions »»Conducting fraud risk assessments »»Occupational fraud schemes »»External threats of fraud »»Analyzing and managing financial information »»Financial statement fraud • Legal elements of fraud »»Legal issues that affect fraud examinations »»Rules of evidence »»Key legal rights and privacy issues

— Robert M. Kazmirchuk Security Manager, Chrysler Canada LLC

»»Testifying

Who Should Attend • All business professionals and educators interested in the anti-fraud field • Individuals who are considering starting a practice focused on fraud deterrence and detection

16 | Register Now!

Visit ACFE.com/POFE

CALL (800) 245-3321 or +1 (512) 478-9000

• Experienced fraud examiners seeking to complement their practical experience with the knowledge of leading anti-fraud experts

Auditing for Internal Fraud New York, NY • August 7-8, 2012 Columbus, OH • October 2012 As an auditor, finding fraud is part of your professional responsibility. 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-day course, you will explore the challenges that auditors traditionally face in identifying fraud and learn the fundamentals of auditing for fraud, with an emphasis on understanding the common schemes, detection techniques and methods of preventing occupational fraud.

What You Will Learn • The types, costs and red flags of fraud

Schedule

New York, NY • August 7-8, 2012 Executive Conference Center* 1601 Broadway – 8th Floor New York, NY Venue Phone: +1 (212) 903-8060 Early Registration Deadline†: July 6 Combo: Fraud-Related Compliance, pg. 37

• Avoiding malpractice: the auditor’s fraud-related responsibilities • What obstacles auditors often face in finding fraud and how to avoid them • How to conduct an effective fraud risk assessment

Columbus, OH • October 2012 Visit ACFE.com/AIF for updated information.

• How to incorporate fraud brainstorming into the audit planning

Fees

• Common internal fraud schemes including:

ACFE Members: $695 Non-Members: $845

»»Fraudulent financial statements »»Bribery and corruption

Register early to SAVE $95!† ACFE.com/AIF

»»Asset misappropriation • How data analysis can be used to find fraud • How to handle tips from whistleblowers • What to do when fraud is found during an audit • Methods for preventing management and occupational fraud

CPE Credit 16

Course Level Basic

Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Internal and independent auditors seeking to increase their anti-fraud effectiveness • Professionals who want to help deter and detect fraud within their organizations • Employees and educators seeking the knowledge necessary to detect fraudulent activities

Prerequisite None

*The ACFE does not have a contracted room block for this event. Please see ACFE.com/AIF for hotel recommendations. † Payment must be received by Early Registration Deadline to obtain savings.

Register for both events and SAVE $100!

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/AIF

Register Now! | 17

Conducting Internal Investigations Charlotte (Concord), NC • February 28-29, 2012 Washington, D.C. • July 30-31, 2012 Schedule

Charlotte (Concord), NC February 28-29, 2012 Embassy Suites Hotel Charlotte-Concord Hotel Phone: +1 (704) 455-8200 Room Rate*: $149 single/double Group Code: CFE Hotel Cut-off Date: Jan. 29 Early Registration Deadline†: Jan. 30 Combo: Legal Elements of a Fraud Examination, pg. 20 Washington, D.C. July 30-31, 2012 Executive Conference Center – Washington, D.C.** 2345 Crystal Drive Arlington, VA Venue Phone: +1 (571) 481-2200 Early Registration Deadline†: June 29

Fees

Conducting an internal investigation can be a difficult task. An investigation into employee wrongdoing can be costly, disruptive and time-consuming, and can also lead to a variety of legal problems and other unexpected complications if it is not conducted with the utmost care and confidentiality. However, a well-run internal investigation can enhance a company’s overall well-being and can help detect the source of lost funds, identify responsible parties and recover losses. It can also provide a defense to legal charges by terminated or disgruntled employees. But perhaps most important, an internal investigation will signal to other employees that the company will not tolerate fraud.

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 and confidence by gaining knowledge about various topics, such as relevant legal aspects of internal investigations, using computers in an investigation, collecting and analyzing internal and external information, interviewing witnesses and writing reports.

This instructor-led course includes a relevant practical problem, which you will work through from beginning to end. This will provide practical experience that you will be able to apply in your own work.

What You Will Learn

ACFE Members: $695 Non-Members: $845

• The steps involved in conducting an internal investigation

Register Early and SAVE $95!† ACFE.com/CII-Seminar

• Legal elements you may encounter • Investigating by computer • Internal and external document collection and analysis

CPE Credit

• Essential interviewing skills

16

»»Interviewing witnesses

Course Level

»»Conducting admission seeking interviews

Basic

• Documenting evidence

Prerequisites

• How to testify as a fact witness

None

Who Should Attend

*Reservations subject to availability. **The ACFE does not have a contracted room block for this event. Please see ACFE.com/CII-Seminar for hotel recommendations.

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

• Certified Fraud Examiners and other anti-fraud specialists • Loss prevention and security professionals • Forensic accountants

Register for both events and SAVE $100!

18 | Register Now!

• Internal and independent auditors • Business managers and professionals assuming fraud deterrence or investigation responsibilities

Visit ACFE.com/CII-Seminar

CALL (800) 245-3321 or +1 (512) 478-9000

Professional Interviewing Skills Providence, RI • May 10-11, 2012 San Francisco, CA • August 9-10, 2012 Are people lying to you? Do you know for sure? When do actions speak louder than words? Fraudsters, clients, customers, 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 follow-up questions, while evaluating both verbal and non-verbal responses, so you can detect lies and uncover the truth during interviews.

Auditors, law enforcement officers, human resources professionals and many others have benefited from this course. By learning the fundamental interviewing techniques presented by our expert instructors, you will learn how to get more information from subjects and how to detect deception and read body language during interviews.

Schedule

Providence, RI • May 10-11, 2012 Westin Providence Hotel Phone: 888-627-8449 Room Rate*: $129 single/double Hotel Cut-off Date: April 9 Early Registration Deadline†: April 10 San Francisco, CA August 9-10, 2012 Venue: South San Francisco Conference Center Hotel: Holiday Inn San Francisco Airport Room rate*: $129 single/double Hotel Phone: 800-HOLIDAY or +1 (650) 873-3550 Hotel Cut-off Date: July 18 Early Registration Deadline†: July 9

What You Will Learn • Types of interview questions • Legal issues that affect interviews • How to plan and schedule interviews • Personality styles and interviewing • How to detect deception

Fees

• Mechanics of interviews

ACFE Members: $695 Non-Members: $845

• Strategies for obtaining quality information • Aspects of an admission-seeking interview • How to obtain confessions and signed statements

Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Loss prevention and security professionals

Register early to SAVE $95!† ACFE.com/PIS

CPE Credit 16

Course Level

• Internal and external auditors

Basic

• Forensic accountants

Prerequisite

• Lawyers and law enforcement personnel

None

• Detectives and private investigators

*Reservations subject to availability.

• Business professionals who conduct interviews

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

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/PIS

Register Now! | 19

Legal Elements of a Fraud Examination Charlotte (Concord), NC • February 27, 2012 Las Vegas, NV • December 2012 Schedule

Charlotte (Concord), NC February 27, 2012 Embassy Suites Hotel Charlotte-Concord Hotel Phone: +1 (704) 455-8200 Room Rate*: $149 single/double Group Code: CFE Hotel Cut-off Date: Jan. 29 Combo: Conducting Internal Investigations, pg. 18 Las Vegas, NV • December 2012 Visit ACFE.com/LEFE for updated information.

Combo: Fraud Risk Management, pg. 36

Anti-fraud professionals must be aware of the legal issues that affect all financial investigations. As courts make decisions on pressing issues and lawmakers enact legislation, it is important for you to not only understand the important aspects 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.

What You Will Learn • Elements of civil and criminal fraud • Employees’ constitutional rights • Practical aspects of the discovery process • The rules that apply to evidence • The basics of courtroom testimony

Who Should Attend

Fees

• Certified Fraud Examiners and other anti-fraud specialists

ACFE Members: $295 Non-Members: $395

• Forensic accountants • Loss prevention and security professionals

CPE Credit

• Special investigation unit personnel

8

• Law enforcement personnel

Course Level

• Internal and independent auditors

Basic

Prerequisites None

*Reservations subject to availability.

Register for both events and SAVE $100!

20 | Register Now!

Visit ACFE.com/LEFE

CALL (800) 245-3321 or +1 (512) 478-9000

Introduction to Digital Forensics New Orleans, LA • February 13-14, 2012 Boston, MA • September 2012 It takes a variety of skills and disciplines to conduct a successful financial investigation.

This instructor-led course will introduce you to basic concepts of computer forensic investigation and analysis.

During this two-day seminar, you and a team of fellow anti-fraud professionals will immerse yourselves in a training exercise structured as a fraud examination. This exercise begins with a client contacting you to look into an internal matter involving a suspicious “possible virus” that was detected on the computer of the firm’s senior accounting manager.

You and your team will look at webmail history, deleted files, encrypted volumes and more to uncover the fraud. You will also learn basic techniques for gathering and analyzing digital evidence in fraud examinations, as well as the proper procedures for seizing and securing digital evidence. A software demonstration will also allow you to examine forensic artifacts.

Schedule

New Orleans, LA February 13-14, 2012 New Orleans Marriott Hotel Phone: 888-364-1200 or +1 (504) 581-1000 Room Rate*: $199 single Hotel Cut-off Date: Jan. 26 Early Registration Deadline†: Jan. 13 Boston, MA • September 2012 Visit ACFE.com/IDF for updated information.

Whether you simply want to understand how to work more effectively with computer forensics specialists, or you want to steer your career toward a specialized skill set in this area, this class can help you achieve your goals.

Fees

What You Will Learn

Register early to SAVE $95!† ACFE.com/IDF

ACFE Members: $795 Non-Members: $945

• Dos and don’ts of handling digital evidence • Proper methods and legal implications of seizing digital evidence

CPE Credit 16

• Types of crimes involving digital media • An overview of operating systems and file types • Types and characteristics of digital storage devices • Techniques used to seize, secure and analyze digital evidence

Course Level Basic

Prerequisite None

• Knowledge about the forensic examiner’s role

*Reservations subject to availability.

• The basics of digital artifacts

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

• Methodology for imaging digital evidence • Introduction to digital software and hardware tools

Who Should Attend • Certified Fraud Examiners • Insurance fraud investigators • Bank examiners • Forensic accountants • Attorneys • Law enforcement personnel • Private investigators • Internal auditors

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/IDF

Register Now! | 21

Fraud Prevention Baltimore, MD • February 29, 2012 Virtually every entity suffers from fraud, though management might not know it. With fraud costing entities an estimated 5 percent of their annual revenues, organizations lacking proactive fraud prevention measures are the most at risk. This one-day, instructor-led course will show you why traditional internal controls can be ineffective in preventing many frauds and how to combat fraud more effectively and economically.

Schedule

Baltimore, MD • February 29, 2012 Hotel Monaco Baltimore Hotel Phone: 800-KIMPTON or +1 (202) 939-6430 Room Rate*: $179 single/double Hotel Cut-off Date: Feb. 3 Combo: Money Laundering: Tracing Illicit Funds, pg. 27

Discover what you can do to protect your company from fraud. Learn about management’s responsibilities for preventing fraud 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 entities.

What You Will Learn • How leading entities are saving millions by fighting fraud effectively

Fees

• Legal aspects of fraud prevention

ACFE Members: $295 Non-Members: $395

• The differences between fraud deterrence and detection • Why traditional internal controls often fail to deter fraud

CPE Credit

• The seven factors for establishing an anti-fraud program

8

• How to find the gaps in your fraud prevention processes

Course Level

• Elements typically found in a fraud policy

Basic

Prerequisites

Who Should Attend

None

• Certified Fraud Examiners and other anti-fraud specialists charged with fraud detection and deterrence

*Reservations subject to availability.

• Business owners

Register for both events and SAVE $100!

• Managers of government entities • Internal and independent auditors • Audit committee members and CFOs

“This class was everything I had hoped it would be: A timely, relevant topic delivered by a captivating speaker who was obviously an experienced expert on fraud. Thank you.”

• Corporate lawyers • Business risk consultants • Risk managers • Detectives and private investigators • Corporate security managers

— Elizabeth S. Simmons, CFE, CTP Senior Ethics & Compliance Analyst, Duke Energy

22 | Register Now!

Visit ACFE.com/FP

CALL (800) 245-3321 or +1 (512) 478-9000

Investigating on the Internet: Research Tools for Fraud Examiners Updated!

New York, NY • March 20-21, 2012 Salt Lake City, UT • November 2012 Are you using online resources in your internal and external investigations to your best advantage? Presented in non-technical terms, Investigating on the Internet: Research Tools for Fraud Examiners will teach you how to use the Internet to find and follow leads and make your fraud examinations more effective.

With a better understanding of the information available online, anti-fraud professionals can increase the efficiency and success of their fraud examinations. In this seminar, you will learn how to locate evidence online using search engines, commercial databases and social-networking sites. This seminar will also discuss methods for researching foreign corporate records and various techniques for optimizing online searches, including advanced search functions and alternative search engines with unique features that might improve search quality.

Schedule

New York, NY • March 20-21, 2012 Executive Conference Center* 1601 Broadway – 8th Floor New York, NY Venue Phone: +1 (212) 903-8060 Early Registration Deadline†: Feb. 20 Combo: Using Data Analytics to Detect Fraud, pg. 24 Salt Lake City, UT November 2012 Visit ACFE.com/IOI for updated information.

Fees

ACFE Members: $695 Non-Members: $845

What You Will Learn • How computer forensics are changing the landscape of fraud examinations • The legal issues central to information searches over the Internet • Investigating effectively with the Internet and search optimization techniques • What public records and computer databases are available online • How Web 2.0, blogs and social-networking websites can assist in your investigations • Software tools used in internal investigations

Register early to SAVE $95!† ACFE.com/IOI

CPE Credit 16

Course Level Basic

Prerequisite

Who Should Attend

None

• Certified Fraud Examiners and other anti-fraud specialists • Loss prevention and security professionals

*The ACFE does not have a contracted room block for this event. Please see ACFE.com/IOI for hotel recommendations.

• Forensic accountants, lawyers and law enforcement personnel

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

• Detectives and private investigators

Register for both events and SAVE $100!

• Internal and independent auditors • Business professionals and educators

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/IOI

Register Now! | 23

Using Data Analytics to Detect Fraud New!

New York, NY • March 19, 2012 Washington, D.C. • November 2012 Schedule

New York, NY • March 19, 2012 Executive Conference Center* 1601 Broadway – 8th Floor New York, NY Venue Phone: +1 (212) 903-8060 Combo: Investigating on the Internet, pg. 23

Using Data Analytics to Detect Fraud will introduce you to the basic concepts of using data analysis as part of your fraud investigation. Taking a software-independent approach, this one-day course provides attendees with numerous data analytics tests that can be used to detect various fraud schemes. Attendees will also discover how to examine and interpret the results of those tests to identify the red flags of fraud.

What You Will Learn • How to walk through the full data analytics process, from determining which data to acquire and which tests to run through examining the results of the tests and spotting warning signs of fraud

Washington, D.C. • November 2012 Visit ACFE.com/DA for updated information.

• Different tools available to perform data analytics

Fees

• How to prepare data for testing

ACFE Members: $295 Non-Members: $395

• Common red flags of fraud that appear in the data • Data analytics tests that can be used to detect numerous fraud schemes

CPE Credit

• How to analyze non-numeric data, such as text and timelines, for signs of fraud

8

Who Should Attend

Course Level Basic

• Certified Fraud Examiners and other anti-fraud specialists

Prerequisites

• Forensic accountants

None

• Internal and independent auditors

*The ACFE does not have a contracted room block for this event. Please see ACFE.com/DA for hotel recommendations.

• Professionals who want to help detect fraud within their organizations • Employees and educators seeking the knowledge necessary to detect fraudulent activities

Register for both events and SAVE $100!

24 | Register Now!

Visit ACFE.com/DA

CALL (800) 245-3321 or +1 (512) 478-9000

Interviewing Techniques for Auditors: Eliciting Information Ft. Lauderdale, FL • February 27-28, 2012 Denver, CO • July 26-27, 2012 Atlanta, GA • September 6-7, 2012 Gathering information from interviews with employees is an integral part of the audit process, but getting to the truth requires more than simple questions. Learn significantly more about a company when you conduct interviews that probe more deeply, follow up on signs of potential deception and politely — but firmly — pursue evasiveness.

This two-day, instructor-led course shows you how to conduct more effective interviews in your audit process to increase your effectiveness in obtaining the truth and detecting lies and deception.

What You Will Learn • How to build effective interviews into audits • The formulation of questions that will elicit informative responses • Building rapport with interviewees • How your body language affects communication with the interviewee

Who Should Attend

Schedule

Ft. Lauderdale, FL February 27-28, 2012 Embassy Suites-Fort Lauderdale Hotel Phone: +1 (954) 527-2700 Room Rate*: $199 single Hotel Cut-off Date: Jan. 27 Early Registration Deadline†: Jan. 27 Denver, CO • July 26-27, 2012 Grand Hyatt Denver Hotel Phone: +1 (303) 295-1234 Room Rate*: $159 single/double Hotel Cut-off Date: June 27 Early Registration Deadline†: June 26 Atlanta, GA • September 6-7, 2012 AMA Atlanta Executive Conference Center** 1170 Peachtree St. NE, Ste. 300 Atlanta, GA Venue Phone: +1 (404) 892-7599 Early Registration Deadline†: Aug. 6 Combo: Building Your Fraud Examination Practice, pg. 33

• Certified Fraud Examiners and other anti-fraud specialists • External auditors

Fees

• Internal auditors

ACFE Members: $695 Non-Members: $845

• Public sector investigators

Register early to SAVE $95!† ACFE.com/ITA “Interviewing Techniques for Auditors was incisive and provided a practical and hands-on approach to dealing with the subject matter.”

— Rasheed Adewale Adedamola Raji, CFE, FCA Consultant, Equatorial Group

CPE Credit 16

Course Level Intermediate

Prerequisite None

*Reservations subject to availability. **The ACFE does not have a contracted hotel room block for this event. Please see ACFE.com/ITA for hotel recommendations. † Payment must be received by Early Registration Deadline to obtain savings.

Register for both events and SAVE $100!

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/ITA

Register Now! | 25

Contract and Procurement Fraud Phoenix (Scottsdale), AZ • January 23-24, 2012 Seattle, WA • October 1-2, 2012 The rise in contract management and the outsourcing of goods and services has created an increase in procurement fraud. Appropriate controls, fraud prevention strategies and proper tendering processes are necessary in the fight against this fraud. This two-day, instructor-led course will teach you the best practices for preventing, detecting and investigating contract and procurement fraud.

Schedule

Phoenix (Scottsdale), AZ January 23-24, 2012 Hilton Scottsdale Resort & Villas Hotel Phone: +1 (480) 948-7750 Room Rate*: $179 single/double Seattle, WA • October 1-2, 2012 DoubleTree by Hilton Seattle Airport Room Rate*: $139 single Hotel Phone: 800-HILTONS or +1 (206) 246-8600 Hotel Cut-off Date: Aug. 31 Early Registration Deadline†: Aug. 31

Procurement fraud can occur at every stage of the contracting process. Organizations need to be aware of the vulnerabilities and risks associated with bribery and corruption.

They can be defrauded through collusion among bidders in addition to collusion between contractors and government officials. Acquire the knowledge, skills and techniques you need to prevent, detect and deter these devastating frauds.

What You Will Learn • The complete procurement process • The legal statutes used to prosecute procurement frauds

Fees

• How perpetrators can be sued civilly

ACFE Members: $695 Non-Members: $845

• How qui tam actions work • The red flags of bribes and kickbacks

Register Early and SAVE $95!† ACFE.com/CPF

• Conflict of interest schemes • Bid-rigging schemes

CPE Credit

• Unbalanced bidding and leaking bid data schemes

16

• Bid splitting schemes and unjustified sole source awards

Course Level

• Imprest fund and petty cash abuse

Intermediate

• False claims and statements

Prerequisites

• Cost mischarging and co-mingling of contracts

None

• How to prevent procurement fraud

*Reservations subject to availability.

• How to develop and implement a fraud and ethics policy

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

• Establishing a hotline

Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Internal and independent auditors • Forensic accountants • Lawyers and law enforcement personnel • Detectives and private investigators • Government procurement officers • All professionals and educators seeking knowledge of fraud in the procurement process

26 | Register Now!

Visit ACFE.com/CPF

CALL (800) 245-3321 or +1 (512) 478-9000

Money Laundering: Tracing Illicit Funds Baltimore, MD • March 1-2, 2012 Criminals often conceal ill-gotten gains from their victims and the authorities. The more crafty the fraudster, the tougher your job becomes to track down these assets. Money Laundering: Tracing Illicit Funds contains essential information to help you locate illicit funds. The most common asset-hiding techniques will be discussed, as well as how to use analysis to identify unknown sources of income, money laundering and offshore banking.

Money laundering is the process by which the origins of funds from illegal enterprises are concealed through a variety of methods including offshore havens, legitimate businesses and other methods. It has an economic impact on most businesses and government entities. Money laundering is a common element in many fraud, corruption and terrorist financing cases. In this course, you will learn how international laws and regulations apply to your business and how to incorporate an anti-money laundering process that is right for your company.

Schedule

Baltimore, MD • March 1-2, 2012 Hotel Monaco Baltimore Hotel Phone: 800-KIMPTON or +1 (202) 939-6430 Room Rate*: $179 single/double Hotel Cut-off Date: Feb. 3 Early Registration Deadline†: Jan. 30 Combo: Fraud Prevention, pg. 22

Fees

ACFE Members: $695 Non-Members: $845

What You Will Learn

Register early to SAVE $95!† ACFE.com/MLTIF

• Common locations for cash hoards • Investment of ill-gotten gains • Mechanisms of laundering cash and currency instruments • How to detect offshore accounts and corporations • How to develop the business and personal profile • Introduction to money laundering and the three stages common to it • How to detect the red flags of money laundering • Common channels used to launder funds

CPE Credit 16

Course Level Intermediate

Prerequisite None

• How to implement regulations based on the needs of your specific industry and customers • How to identify risk factors and apply policies consistently across your company

Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists

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

Register for both events and SAVE $100!

• Special investigation unit personnel • Loss prevention and security professionals • Criminal investigators from local, state and federal agencies • Detectives and private investigators • Internal and independent auditors • Lawyers, prosecutors and other bankruptcy professionals

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/MLTIF

Register Now! | 27

Financial Statement Fraud Columbia, SC • April 26-27, 2012 The complexity of financial statement fraud has received considerable attention over the past few years and will continue to cause concern. This course is designed for those who regularly review and evaluate financial statements. Auditors, both internal and independent, will benefit from an enhanced understanding of what the numbers mean and the increased ability to detect indicators of fraud.

Schedule

Columbia, SC • April 26-27, 2012 Columbia Marriott Hotel Hotel Phone: 800-593-6465 Room Rate*: $129 standard Hotel Cut-off Date: March 27 Early Registration Deadline†: March 26

This two-day, instructor-led course also discusses the responsibilities of the financial professional in relation to accuracy of statements, especially in light of new legislation and revised fraud standards.

What You Will Learn • Responsibilities of management and auditors

Fees

• Eight basic financial statement schemes

ACFE Members: $695 Non-Members: $845

• Red flags of financial statement fraud

Register Early and SAVE $95!† ACFE.com/FSF

• Audit procedures to detect fraud

Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists

CPE Credit 16

• Internal and independent auditors

Course Level

• Forensic accountants, lawyers and law enforcement personnel

Intermediate

• Audit committee members

Prerequisites

• Accountants in business and industry

None

• Detectives and private investigators

*Reservations subject to availability.

• Business professionals and educators who review and evaluate financial statements

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

28 | Register Now!

Visit ACFE.com/FSF

CALL (800) 245-3321 or +1 (512) 478-9000

Investigating Conflicts of Interest Los Angeles, CA • February 1, 2012 Conflicts of interest can present significant fraud risks for corporations, government agencies, fiduciaries, customers and suppliers. It is also one of the most difficult areas of fraud to investigate and obtain adequate evidence. Improper investigations can create counterclaims and civil actions against organizations and fraud examiners.

In this class, gain an understanding of how and why conflicts arise and how to spot the warning signs of a conflict of interest, plus leave with an understanding of issues specific to these types of engagements.

What You Will Learn • Investigative techniques for conflict of interest engagements

Schedule

Los Angeles, CA February 1, 2012 Hotel Palomar Los Angeles – Westwood Hotel Phone: 800-KIMPTON or +1 (424) 901-7270 Room Rate*: $169 single/double Hotel Cut-off Date: Jan. 1

• The flow of conflict of interest investigations

Combo: Fraud Risk Management, pg. 36

• How to deal with witnesses and legal implications of these unique investigations • How to prepare witness statements, documents and electronic evidence • How to properly obtain appropriate evidence and preserve it to build a conflict of interest case

Who Should Attend

Fees

ACFE Members: $295 Non-Members: $395

CPE Credit

• Certified Fraud Examiners and other anti-fraud specialists

8

Course Level

• Government managers and investigators

Basic

• Attorneys and prosecutors

Prerequisite

• External and internal auditors

None

*Reservations subject to availability.

“Investigating Conflicts of Interest was concise in presentation and relevant in content.”

Register for both events and SAVE $100!

— William M. Crowley, CFE, CIA, CICA Consultant

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/ICI

Register Now! | 29

Digital Forensics Tools and Techniques: Taking Fraud Examination to the Next Level Chicago, IL • May 7-8, 2012 Schedule

Chicago, IL • May 7-8, 2012 Venue: American Management Association – Chicago Venue Phone: +1 (773) 693-5511 Early Registration Deadline†: April 6 Hotel Accommodations: Chicago Marriott O’Hare Hotel Phone: 800-228-9290 or +1 (773) 693-4444 Room Rate*: $139 single Hotel Cut-off Date: April 6

Fees

ACFE Members: $795 Non-Members: $945

Register Early and SAVE $95!† ACFE.com/DFTT

This intermediate-level course will introduce fraud examiners to the processes, tools and techniques used by computer forensic examiners, as well as supplement the newly revised Introduction to Digital Forensics.

An overview of techniques and processes used by computer forensic examiners will be provided with best-in-class computer forensic software and hardware that is most commonly used by these professionals. Computer forensic processes and techniques will be examined to provide an operating model for best practices in securing, obtaining and analyzing digital evidence pertaining to fraud investigations.

Gain the tools you need as a fraud examiner and forensic expert to acquire and analyze digital evidence. After this class, you’ll be able to make the right decisions pertaining to digital forensics at the onset of your investigations.

What You Will Learn • The process and techniques involved in a computer forensic examination • Relevant case law

CPE Credit

• The pros and cons of various forensic software tools

28

• The forensic hardware that can be brought to bear in a fraud examination

Course Level

• Various data-acquisition methods

Intermediate

• Evidence search and analysis strategies

Prerequisites

• How to obtain forensics from cell phones, PDAs and other digital storage devices

None

• How to organize and prepare your case for trial

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

Who Should Attend • Certified Fraud Examiners • Insurance fraud investigators • Bank examiners • Forensic accountants • Attorneys • Law enforcement personnel • Private investigators • Internal auditors

30 | Register Now!

Visit ACFE.com/DFTT

CALL (800) 245-3321 or +1 (512) 478-9000

How to Testify Visit ACFE.com/HTT for updated seminar dates and information Establish yourself as the complete courtroom professional. Learn how to testify effectively on direct and cross-examination, basic courtroom procedures and, most important, tricks for surviving on the witness stand. The course also covers effective report writing, the different types of evidence and legal remedies, and how to draw the line between aggressive testimony and improper advocacy.

Schedule

Visit ACFE.com/HTT for updated information.

What You Will Learn • Improve your testifying skills as a fact and expert witness

Fees

• Learn how to survive cross-examination

ACFE Members: $795 Non-Members: $945

• Discover why good report writing is half the battle • Examine the ethical issues involved with testifying

Register early to SAVE $95!† ACFE.com/HTT

Who Should Attend

CPE Credit

• Certified Fraud Examiners and other anti-fraud specialists

16

• Special investigation unit personnel

Course Level

• Loss prevention and security professionals

Intermediate

• Criminal investigators from local, state and federal agencies

Prerequisite

• Detectives and private investigators • Business managers and educators who may be called upon to testify in court

None

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

Creating a Week of Fraud Awareness Organizations around the world lose an estimated 5 percent of their annual revenues to fraud, according to a survey of fraud experts conducted by the ACFE. It is against this backdrop that organizations worldwide partnered with the ACFE to participate in International Fraud Awareness Week, Nov. 6-12, 2011, to help cast a spotlight on this urgent problem.

During Fraud Week, the ACFE encouraged business leaders and employees to proactively take steps to minimize the impact of fraud by promoting anti-fraud awareness and education. More than 100 new Official Supporters joined the effort this year, including Vodafone, Nationwide Specialty Insurance and TD Ameritrade, Inc. All Official Supporters receive access to downloadable anti-fraud resources, the International Fraud Awareness Week logo and a customizable press release to send to local media highlighting their involvement in this important movement.

The following are just a few of the activities that took place during Fraud Week: • The Montana Department of Administration, Risk Management & Tort Defense Division hosted a four-hour seminar on fraud prevention awareness for managers. More than 400 managers participated in the seminar.

• The Massachusetts Mutual Life Insurance Company displayed posters, provided brochures on various types of fraud and hosted an informational Special Investigations Unit (SIU) booth to raise employee awareness about fraud.

• The ACFE – Northwest Florida Chapter hosted its annual Student Night at the University of West Florida in Pensacola. The event included an address by Allan Beam, former CFO of HealthSouth, as part of its Mark Shrout Speaker Series.

The media also responded to International Fraud Awareness Week.

The Wall Street Journal online posted “Q/A: Pam Verick On International Fraud Awareness,” an interview with the director and solution leader of fraud risk management for Protiviti, an Official Supporter of Fraud Week. Consumer Reports presented “International Fraud Awareness Week: Know These 7 Red Flags for Fraud,” and the popular website Lifehacker published two articles, “How to Protect Yourself from Online Fraud and Identity Theft” and “How to Protect Yourself from Fraud and Identity Theft Offline.”

Late night talk show hosts seem to love International Fraud Awareness Week. Last year, it was Jay Leno who mentioned Fraud Week in his monologue. And on Thursday, Nov. 10, Jimmy Fallon said: “You guys, next week is International Fraud Awareness Week ... I fooled you, it’s actually this week.”

The ACFE extends a heartfelt “thank you” to all of the Official Supporters of International Fraud Awareness Week. Please check FraudWeek.com regularly for updates on next year’s campaign. n

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/HTT

Register Now! | 31

Mortgage Fraud San Diego, CA • May 10-11, 2012 In their most recent Financial Crimes Report to the Public, the FBI singled out mortgage fraud as one of the top financial crimes facing this country. The report goes on to say, “Combating fraud in this area is a priority, because mortgage lending and the housing market have a significant overall effect on the nation’s economy.”

Schedule

San Diego, CA • May 10-11, 2012 Hilton San Diego Bayfront Hotel Phone: +1 (619) 564-3333 Room Rate*: $229 single/double Hotel Cut-off Date: April 19 Early Registration Deadline†: April 10

Frighteningly, the report states, “the true level of mortgage fraud is largely unknown...

Based on various industry reports and FBI analysis, mortgage fraud is pervasive and growing.” Don’t miss this opportunity to get the best training to fight this growing threat to businesses and the economy.

What You Will Learn • How to identify mortgage fraud indicators

Fees

ACFE Members: $695 Non-Members: $845

• The most common types of mortgage fraud • Mortgage fraud prevention measures, including best practices

Register Early and SAVE $95!

ACFE.com/MF

†

• Legal aspects of mortgage fraud, including how it is prosecuted at the federal and state level and current federal and state legislative efforts • Elements of mortgage fraud prevention, detection and deterrence

CPE Credit 16

Who Should Attend

Course Level

• Certified Fraud Examiners and other anti-fraud specialists

Specialized

• Financial institution auditors

Prerequisites

• Bank examiners

None

*Reservations subject to availability.

• Internal and external auditors who participate in audits of the real estate and financial industries

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

• Quality assurance, risk managers and compliance personnel

“This course was exactly what I needed to get an understanding of mortgage fraud.

Although I’ve been in the fraud arena for many years, I am just becoming exposed to the area of mortgage fraud with the organization in which I am currently employed.

This seminar provided the knowledge base I was looking for in this area.”

— Lori Cairns, CFE Fraud Manager, Technology Credit Union

32 | Register Now!

Visit ACFE.com/MF

CALL (800) 245-3321 or +1 (512) 478-9000

Building Your Fraud Examination Practice Atlanta, GA • September 5, 2012 Demand for fraud examination services is at an all-time high. Lawyers, consulting firms, government agencies and companies of all sizes require the expertise of fraud examiners.

A challenge for many small firms and solo practitioners is connecting with these opportunities and growing their business.

This one-day, instructor-led course will teach the types of fraud examination services in demand and provide practical advice on how to market your services to those who need them most. Find your niche in the anti-fraud profession.

Schedule

Atlanta, GA • September 5, 2012 AMA Atlanta Executive Conference Center* 1170 Peachtree St. NE, Ste. 300 Atlanta, GA Venue Phone: +1 (404) 892-7599 Combo: Interviewing Techniques for Auditors, pg. 25

What You Will Learn • Developing a business plan

Fees

ACFE Members: $295 Non-Members: $395

• Promoting your firm • Networking

CPE Credit

• Developing alliances

8

• Keeping abreast of current trends

Course Level

• Getting published

Specialized

• Finding a niche

Prerequisite

• Hiring the right people

None

• Client referrals

*The ACFE does not have a contracted room block for this event. Please see ACFE.com/BYFP for hotel recommendations.

Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists at a small firm or solo practitioners • Individuals who may be considering starting a practice focused on fraud deterrence and detection

Register for both events and SAVE $100!

• Business professionals with mid-size and larger firms who plan to introduce or expand their current offering to include fraud examination services

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/BYFP

Register Now! | 33

Healthcare Fraud Louisville, KY • March 6-7, 2012 Houston, TX • December 6-7, 2012

Schedule

Louisville, KY • March 6-7, 2012 Marriott Louisville Downtown Phone: 800-266-9432 Room Rate*: $129 single/double Hotel Cut-off Date: Feb. 6 Early Registration Deadline†: Feb. 5 Combo: Fraud-Related Compliance, pg. 37 Houston, TX • December 6-7, 2012 Embassy Suites Houston Energy Corridor Room Rate*: $129 standard Hotel Phone: 800-EMBASSY or +1 (281) 531-7300 Hotel Cut-off Date: Nov. 15 Early Registration Deadline†: Nov. 6

CEO Magazine reports that healthcare costs are within the top three business concerns, and for good reason: U.S. healthcare spending has increased from a mere $27 billion in 1960 to $2.2 trillion in 2007. That is an 8,000 percent increase in spending! Healthcare companies and providers today face many unique regulations, systems, procedures and records, with the potential for fraudulent activity at a heightened level. Fraud fighters need an improved understanding of these staggering numbers and the types of healthcare fraud that may occur.

This two-day, instructor-led course is designed for anti-fraud and audit professionals who work in the payer, provider, vendor and employer benefit areas or advise clients who operate within the healthcare continuum. Get the targeted training you need to keep up with the latest fraud schemes and related laws affecting this highly complex profession.

What You Will Learn • Federal, state, criminal and civil regulations imposed upon the healthcare industry, including HIPAA, anti-kickback rules, and other legalities with a connection between the industry and fraud • The mechanics of provider reimbursements, including Medicare, Medicaid, HMOs and more • Fraud issues specific to various sectors within the industry, including hospitals, home healthcare, long-term care, pharmaceutical manufacturers and others

Fees

ACFE Members: $695 Non-Members: $845

• Investigation techniques appropriately designed for the healthcare environment, such as interview techniques, sampling, data analysis, medical records analysis and forensic evidence collection

Register Early and SAVE $95!† ACFE.com/HCF

CPE Credit

• Industry compliance initiatives, federal sentencing guidelines and Sarbanes-Oxley’s impact on compliance efforts in healthcare facilities

Who Should Attend

16

• Certified Fraud Examiners and other anti-fraud specialists

Course Level

• Internal auditors for hospitals and medical offices

Specialized

• Accountants, auditors, attorneys and investigators who service healthcare industry clients

Prerequisites

• Government investigators charged with identifying fraud or noncompliance with government funded healthcare facilities and efforts

None

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

34 | Register Now!

Visit ACFE.com/HCF

• Public sector investigators

CALL (800) 245-3321 or +1 (512) 478-9000

Financial Institution Fraud Las Vegas, NV • August 2012 Financial institutions have always been a target for criminals. But in this age of technological advancements and increases in organized criminal activity, financial institutions are finding it difficult to stay ahead of the fraudsters. Add to this the significant regulations related to the industry, and it becomes clear that personnel must maintain constant vigilance in order to detect and prevent fraud at their bank and other financial institutions.

This two-day, instructor-led course will address challenges and solutions related to fraud and financial institutions, including cyber frauds and privacy issues. Relevant regulations, such as anti-money laundering laws and practices, the Bank Secrecy Act, the USA PATRIOT Act and the Gramm-Leach-Bliley Act, will be addressed along with related and applicable anti-fraud solutions. Learn what controls can be implemented to secure your data in order to minimize the threat of data and identity theft.

What You Will Learn • Fraud schemes and investigative techniques particular to financial institutions • Applicable laws and regulations

Schedule

Las Vegas, NV • August 2012 Visit ACFE.com/FIF for updated information.

Fees

ACFE Members: $695 Non-Members: $845

Register early to SAVE $95!† ACFE.com/FIF

CPE Credit

• Current trends in financial institution fraud

16

• Key aspects of recent regulations including:

Course Level Specialized

»»Sarbanes-Oxley Act »»Gramm-Leach Bliley Act

Prerequisite

»»Bank Secrecy Act

None

»»USA PATRIOT Act • Implementing Anti-Money Laundering (AML) and Know Your Customer (KYC) best practices

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

• Common personal and business loan fraud issues • Check fraud schemes including check kiting and counterfeiting • How to identify the warning signs of insider embezzlement • Future trends in cyber banking scams and vulnerabilities • Securing data and preventing data and identity theft • Performing due diligence and prevention • Establishing fraud risk assessments and an anti-fraud framework

Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Bank examiners • Law enforcement detectives and investigators • Attorneys and prosecutors • Bank internal auditors and external auditors who participate in audits of the financial industry • Quality assurance, risk managers and compliance personnel

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/FIF

Register Now! | 35

New!

Fraud Risk Management

Los Angeles, CA • February 2-3, 2012 Philadelphia, PA • August 13-14, 2012 Las Vegas, NV • December 2012

Schedule

Los Angeles, CA February 2-3, 2012 Hotel Palomar Los Angeles – Westwood Hotel Phone: 800-KIMPTON or +1 (424) 901-7270 Room Rate*: $169 single/double Hotel Cut-off Date: Jan. 1 Early Registration Deadline†: Jan. 3 Combo: Investigating Conflicts of Interest, pg. 29 Philadelphia, PA August 13-14, 2012 DoubleTree by Hilton Philadelphia City Center Hotel Phone: +1 (215) 893-1600 Room Rate*: $179 single Hotel Cut-off Date: July 13 Early Registration Deadline†: July 13 Las Vegas, NV • December 2012 Visit ACFE.com/FRM for updated information.

Combo: Legal Elements of a Fraud Examination, pg. 20

The field of risk management has attracted increased mainstream attention in the wake of the economic meltdown as the public has begun to comprehend the negative effects of uncontained risk. Unfortunately, many risk management professionals tend to underestimate the role of fraud in the scope of their professional duties. With organizations losing an estimated 5 percent of their annual 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 should take the opportunity to consider, enact and improve measures to detect, deter and prevent fraud.

This two-day course will explain how organizations can integrate anti-fraud initiatives into their risk management programs to identify and manage fraud risks from all sources, support fraud risk management initiatives by establishing an anti-fraud culture and promote fraud awareness throughout the organization.

What You Will Learn • What fraud risk is and what factors influence this risk • An overview of risk management frameworks and how they pertain to managing fraud risk • The steps and components needed to develop a successful fraud risk management program • The elements of a strong ethical corporate culture • How to promote fraud awareness to employees at all levels of the organization • Benefits of using an automated continuous monitoring tool • How to plan and execute an effective fraud risk assessment • How to design and implement various anti-fraud controls at both the entity and process level

Fees

ACFE Members: $795 Non-Members: $945

• What to do if fraud is uncovered in your organization

Register Early and SAVE $95!† ACFE.com/FRM

Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Governance, Risk and Compliance professionals

CPE Credit

• Risk managers

16

• Internal auditors

Course Level

• Bank and financial institution auditors

Specialized

• Quality assurance managers and personnel

Prerequisites None

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

Register for both events and SAVE $100!

36 | Register Now!

Visit ACFE.com/FRM

CALL (800) 245-3321 or +1 (512) 478-9000

New!

Fraud-Related Compliance

Louisville, KY • March 5, 2012 New York, NY • August 6, 2012 Managing anti-fraud compliance obligations for companies can be a daunting task. Antifraud laws and regulations often impose monitoring, auditing, collecting and reporting requirements on regulated entities. And often, regulated entities must coordinate such efforts into a variety of fraud-prevention plans. Moreover, when anti-fraud regulations change, fraud examiners must be ready to implement any new requirements 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 compliance with industry practices and anti-fraud laws and regulations.

What You Will Learn • The elements of effective compliance and ethics programs and how to implement them • How to comply with anti-fraud laws and regulations, including the FCPA, commercial bribery statutes, SOX, anti-trust regulations, and industry-specific legislation

Schedule

Louisville, KY • March 5, 2012 Marriott Louisville Downtown Hotel Phone: 800-266-9432 Room Rate*: $129 single/double Hotel Cut-off Date: Feb. 6 Combo: Healthcare Fraud, pg. 34 New York, NY • August 6, 2012 Executive Conference Center** 1601 Broadway – 8th Floor New York, NY Venue Phone: +1 (212) 903-8060 Combo: Auditing for Internal Fraud, pg. 17

• When and how to conduct an investigation into suspected non-compliance or fraud • Important components of an effective fraud prevention program

Fees

ACFE Members: $295 Non-Members: $395

Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists charged with fraud detection and deterrence • Governance, Risk and Compliance professionals • Attorneys and general counsel

CPE Credit 8

Course Level Basic

• Bank and financial institution auditors

Prerequisite

• Internal auditors

None

*Reservations subject to availability. **The ACFE does not have a contracted room block for this event. Please see ACFE.com/FRC for hotel recommendations.

Register for both events and SAVE $100!

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/FRC

Register Now! | 37

Advanced Fraud Examination Techniques

UPDATED!

Austin, TX • September 24-26, 2012

Schedule

Austin, TX September 24-26, 2012 Omni Austin Hotel Downtown Hotel Phone: 800-THE-OMNI Room Rate*: $179 single/double (limited gov’t rooms available) Hotel Cut-off Date: Aug. 24 Early Registration Deadline†: Aug. 24

Fees

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

Register Early and SAVE $200!† ACFE.com/AFET

Acquire the case experience and know-how you need to excel in your job. This three-day advanced course takes place in a uniquely interactive learning environment where you will work on an actual fraud case that has been modified for teaching purposes. ACFE personnel will role-play key witnesses and suspects to help you develop the skills you need to find the truth. You will simulate every aspect of a real case — interview a live suspect and try to obtain a confession; compile evidence and build your case; offer testimony and be cross-examined. 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.

While in Austin, your visit to ACFE headquarters will provide a unique opportunity to experience the Fraud Museum exhibit, located in the offices of the Geis Building. Established

by ACFE founder and Chairman Dr. Joseph T. Wells, CFE, CPA, the Fraud Museum tells the story of fraud’s intriguing past with an extensive and eclectic collection of historical fraud pieces.

What You Will Learn • Get hands-on experience planning and executing complex fraud examinations

CPE Credit

• Gain functional knowledge of advanced legal issues pertaining to your investigation

24

• Strengthen your evidence gathering skills by determining what items are relevant and how they should be collected and interpreted

Course Level

• Learn advanced analytical techniques for detecting common fraud schemes

Advanced

• Improve your ability to use technology and the latest computer software

Prerequisites

• Become skilled at preparing for and conducting critical interviews of both witnesses and suspects pertinent to the case

None

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

• Master the art of testifying to your findings, both upon direct examination and under cross-examination • Advanced testifying methods

Who Should Attend • CFEs and experienced anti-fraud specialists seeking to complement existing practical experience with the knowledge of leading anti-fraud professionals • Auditors, forensic accountants, lawyers and other professionals interested in gaining actual hands-on case experience • Business managers and educators seeking an advanced understanding of the fraud examination process

38 | Register Now!

Visit ACFE.com/AFET

CALL (800) 245-3321 or +1 (512) 478-9000

Advanced Interviewing Techniques Workshop Visit ACFE.com/AITW for updated seminar dates and information The ability to strategically plan and execute effective interviews is a key attribute for every successful fraud examiner. Take your fraud interviewing skills to the next level with handson instruction from experts in the field.

The ACFE is pleased to present this advanced-level workshop led by top-rated faculty member Don Rabon, CFE*. This 3½-day course will go beyond basic theory and include practical exercises such as videotape sessions and an actual fraud investigation case.

Class size is limited to promote attendee participation and group discussions.

What You Will Learn • Identify your own interviewer personality dynamics and how to make it work to your advantage

Schedule

Visit ACFE.com/AITW for updated information.

Fees

ACFE Members: $1,395 Non-Members: $1,595

Register early to SAVE $200!† ACFE.com/AITW

• Improve your ability to ask the right questions with hands-on practice and exercises

CPE Credit

• Master the art of developing, verifying and using rapport

27

• Go beyond the concept of detecting deception and apply the knowledge to actual interviews • Enhance your ability to affect changes in the interviewee’s behavior and apply the appropriate persuasive themes

Course Level Advanced

• Gain knowledge of recent legal issues related to interviewing and how to apply them in your next interview

Prerequisite

• Get hands-on experience planning and executing a successful interview strategy for an actual fraud investigation case

*Course leader subject to change.

None

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

Who Should Attend • Certified Fraud Examiners and other anti-fraud specialists • Internal and independent auditors • Forensic accountants, lawyers and law enforcement personnel • Loss prevention and security professionals • Detective and private investigators

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/AITW

Register Now! | 39

ACFE Faculty ACFE faculty members are leading experts in various aspects of detecting, preventing and deterring fraud. They combine years of practical, professional experience with exceptional speaking and presentation skills. Although they come from diverse backgrounds, they all share a common commitment to giving you knowledge, strategies and techniques you can begin applying immediately to become more effective at fighting fraud.

“Enjoyed the professional as well as personal touches the presenters applied to their presentations. Great insight!”

— Scott Lewis, CFE Corporate Auditor, Fidelity Security Life Insurance Company

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

Course leaders subjec to change. Visit ACFE.com/ Training for updated information.

Jenny Brawley, CFE Mortgage Fraud Investigations Associate Director, Freddie Mac Allen F. Brown, CFE, CPA Assistant Legislative Auditor, Louisiana Legislative Auditor’s Office Rebecca S. Busch, CFE CEO and President, Medical Business Associates, Inc. J. Steven Clark, J.D., CFE Attorney at Law

D. Bruce Dorris, J.D., CFE, CPA, CVA Vice President and Program Director, Association of Certified Fraud Examiners John Gill, J.D., CFE Vice President – Education, Association of Certified Fraud Examiners Cynthia Hetherington, CFE President, Hetherington Group Hugo A. Holland, Jr., J.D., CFE Assistant District Attorney, 1st Judicial District of Louisiana Ryan Hubbs, CFE, CCSA, CIA Senior Manager, Matson, Driscoll & Damico Andrew H. Kautz, CFE National Claims Manager, Central Risk and Insurance Management Services Ltd. Sheila Keefe, CFE, CPA Principal, BDR Advisors, LLC

Jean-François Legault, CISSP, CISA, CISM Senior Manager, Deloitte & Touche, Montreal

Walter W. Manning, CFE Director, Techno-Crime Institute Janet McHard, CFE, CPA, CFFA President, McHard Accounting Consulting, LLC Don Rabon, CFE President, Successful Interviewing Techniques James D. Ratley, CFE President and CEO, Association of Certified Fraud Examiners Christopher Rosetti, CFE, CPA Partner, BST Advisors, LLC

Alton Sizemore Jr., CFE, CPA Director of Investigations, Forensic/Strategic Solutions, PC

Ralph Q. Summerford, CFE, CPA/ABV, CIRA, CFF President, Forensic/Strategic Solutions, PC E. Michael Thomas, CFE, CBA, CIA, CPA, CRP Executive, Crowe Horwath, LLP Jonathan E. Turner, CFE, CII Managing Director, Wilson and Turner, Inc. Dr. Joseph T. Wells, CFE, CPA Founder and Chairman, Association of Certified Fraud Examiners Gerard M. Zack, CFE, CPA, ACFE Fellow President, Zack, P.C. Founder, Nonprofit Resource Center

40 | Register Now!

Visit ACFE.com/Faculty

CALL (800) 245-3321 or +1 (512) 478-9000

ACFE On-Site Training ACFE On-Site Training is a cost-effective way to meet the professional development needs of your staff. Instead of booking flights, hotels and rental cars, have one or more of our industryleading faculty members come to your location, at a time that’s convenient for you and your team. The instructor(s) will bring years of experience on the front lines of the fight against fraud and the ACFE course materials that have helped make the CFE the “gold standard” in the anti-fraud profession.

Learn More

Benefits of On-Site Training • Productive — Increase your team’s ability to detect and prevent fraud with knowledge and solutions that can be applied immediately. ACFE On-Site Training uses the ACFE course materials that have helped the ACFE become the world’s leading provider of anti-fraud education.

• Convenient — On-Site Training is conducted at a time that works with your team’s schedule. And since it takes place at your location, you save travel time.

• Cost-Effective — Hosting an ACFE On-Site Training session costs less than sending a group of people to an off-site training event.

• Dynamic — During the course, your team will experience an interactive learning environment where their specific concerns and questions will be addressed in a positive atmosphere. And there are no distractions from questions that have no relevance for your business — all discussions are focused on your specific needs and concerns.

• Motivating — The shared learning experience provides a valuable opportunity for team building and increasing staff motivation and morale.

For more information about how ACFE On-Site Training can provide a convenient, cost-effective way to make your team more skilled at fighting fraud, contact us today.

ACFE.com/OnsiteTraining OnsiteTraining@ACFE.com Toll-Free: (800) 245-3321 Phone: +1 (512) 478-9000

• NASBA Compliant — ACFE On-Site Training Courses are NASBA compliant, to meet the continuing professional education needs of your staff.

ACFE On-Site Training Topics

Choose topics from the ACFE’s comprehensive anti-fraud curriculum that most directly address the training needs of your staff. Our Core courses provide a solid foundation in fraud prevention, detection and deterrence, and are recommended for all anti-fraud professionals. Advanced and Specialized courses provide more in-depth knowledge to help develop expertise in focused areas. We will be happy to help you determine, based on the experience of your team and your specific training needs, the best training options.

Fraud Examination Core Courses • Conducting Internal Investigations • Auditing for Internal Fraud • Professional Interviewing Skills • Computer-Aided Investigation: Internet Tools for Fraud Examiners • Legal Elements of a Fraud Examination • Introduction to Digital Forensics Fraud Examination Advanced and Specialized Courses • Contract and Procurement Fraud

CFE Exam Review Course Do you have a group of people who need the fraud-fighting knowledge and skills represented by the CFE credential? The CFE Exam Review Course can help your team master the concepts tested on the CFE Exam: • Fraudulent Financial Transactions • Legal Elements of Fraud • Fraud Investigation • Fraud Prevention and Deterrence The CFE Exam Review Course is now available as an On-Site Training Course. Your team will benefit from the comprehensive review and instructor-led discussions, as well as added motivation from attending class with colleagues.

• Financial Statement Fraud • Fraud Prevention • Fraud Risk Management

In combination with the CFE Exam Prep Course software, this On-Site Training Course provides unbeatable preparation for the CFE Exam in a costeffective way.

• Investigating Conflicts of Interest

CALL (800) 245-3321 or +1 (512) 478-9000

Visit ACFE.com/OnSiteTraining

Register Now! | 41

Accounting and Auditing

Fraud Prevention

Compliance and the Fraud Examiner NEW!

Course Level: Intermediate | Prerequisite: None This online self-study course focuses on comCPE Credit: 2 pliance from the perspective of an anti-fraud professional. The course examines the importance of a compliance program in your organization, provides an introduction to Federal Sentencing Guidelines, presents the seven elements of an effective compliance program and outlines important steps to help prevent fraud in your organization.

What You Will Learn: • Financial benefits of maintaining a compliance program • Impacts of the Federal Sentencing Guidelines for Organizations on compliance • When investigations and self-reporting are necessary • How to develop a fraud prevention program

Course Level: Basic | Prerequisite: None Every day, companies entrust their employees with cash, checks, inventory, trade secrets CPE Credit: 2 and other assets. While the majority of employees are honest, under the right circumstances, even the most loyal employees might steal if given the motive and opportunity to do so. So what can companies do? If most employees will steal under the right circumstances, then how can theft and fraud be prevented? This course will answer these questions and provide an explanation of what can be done to reduce an organization’s losses due to fraud.

What You Will Learn: • Why employees commit fraud • How to write and communicate a fraud prevention policy • Selling fraud prevention to management $59 Members / $79 Non-Members

$59 Members / $79 Non-Members

FCPA Compliance: Creating an Effective AntiCorruption Compliance Program

Cooking the Books: What Every Accountant Should Know About Fraud

NEW!

CPE Credit: 4

Course Level: Intermediate | Prerequisite: None

FCPA compliance provides relevant information on the current legal and regulatory framework of the government’s efforts to combat bribery in international trade. More specifically, this course provides an overview of the FCPA and other international anti-corruption initiatives, advises how companies can establish compliance programs to detect and minimize violations of law, and examines bribery risk assessments.

CPE Credit: 10

Course Level: Basic | Prerequisite: None

Hear the stories of three notorious financial statement fraud cases in this compelling self-study video course.

Through the use of these real-life case studies, learn the various methods of detecting and preventing financial statement and financial reporting fraud. This self-study course also provides an overview of the responsibilities of the accountant, auditor and fraud examiner in responding to allegations of financial statement fraud.

What You Will Learn: • Legal elements of financial statement fraud

What You Will Learn: • The principal components of the FCPA

• Improper revenue recognition schemes

• 14 essential elements of an effective compliance program

• Methods of detecting potential financial statement fraud

• Creating an FCPA Risk Assessment • The 7 core risk factors of FCPA

$59 Members / $79 Non-Members $109 Members / $129 Non-Members $139 Members / $159 Non-Members

$119 Members / $159 Non-Members

42 | Order Today!

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CALL (800) 245-3321 or +1 (512) 478-9000

Self-Study CPE

Fraud Risk Assessment

Fraud-Related Internal Controls BEST SELLER!

Course Level: Intermediate | Prerequisite: None Featuring video commentary from several anti-fraud experts, Fraud Risk Assessment CPE Credit: 3 provides an overview of fraud risk, explores the risk assessment process and provides you with a framework for conducting and reporting your own fraud risk assessment.

What You Will Learn: • Elements of a good fraud risk assessment • Considerations for developing an effective fraud risk assessment • Preparing and executing the fraud risk assessment

Course Level: Intermediate | Prerequisite: None Much of occupational fraud and abuse can be prevented by implementing key internal controls. Additionally, fraud-related internal controls are a key component of compliance with regulatory and legislative requirements, such as the Sarbanes-Oxley Act and AU 316 — Consideration of Fraud in a Financial Statement Audit. This self-study course is perfect for auditors, chief financial officers and others who need to know the details of an effective fraud deterrence initiative. Get an in-depth look at the elements of the three main cash schemes: skimming, larceny and fraudulent disbursements.

CPE Credit: 16

What You Will Learn:

• Addressing the identified fraud risks

• Overview of the Sarbanes-Oxley Act and AU 316 — Consideration of Fraud in a Financial Statement Audit

• Reporting the results of the fraud risk assessment

• COSO Internal Control Framework

$89 Members / $109 Non-Members

• Computer-based controls

NEW!

Fraud Risk Management

Course Level: Intermediate | Prerequisite: None The field of risk management has attracted increased mainstream attention in the wake CPE Credit: 3 of the economic meltdown as the public has begun to comprehend the negative effects of uncontained risk.

As organizations shift their focus to risk, they should take the opportunity to consider, enact and improve measures to detect, deter and prevent fraud. This course explains why managing fraud risk is important for organizations and the steps to develop an effective fraud risk management program.

Highlights Include: • The business case for managing fraud risk • Objectives of a fraud risk management program • The components of a fraud risk management program • A discussion of COSO and other risk management frameworks $89 Members / $109 Non-Members

• Asset fraud, fraudulent disbursements, check tampering and corruption fraud schemes • Financial statement fraud $159 Members / $179 Non-Members

How to Detect and Prevent Financial Statement Fraud Course Level: Intermediate Prerequisite: Basic Knowledge of Accounting CPE Credit: 20

According to the 2010 Report to the Nations on Occupational Fraud and Abuse, the average financial statement fraud scheme results in a loss of more than $4 million. This course contains in-depth information about financial statement fraud, plus interactive, practical problems and case studies. It also includes new discussions of fraud schemes, including fraudulent off-balance sheet transactions, stock options backdating, and improper pension and post-retirement benefit accounting schemes.

What You Will Learn: • Fraud detection responsibilities of management and auditors • Financial statement fraud scheme classifications • Fictitious revenues and concealed liabilities and expenses • Improper disclosures and asset valuations $59 Members / $79 Non-Members $125 Members / $139 Non-Members $159 Members / $179 Non-Members

Electronic Download

Workbook

CD-ROM

DVD

Online

Order Today! | 43

Other People’s Money: The Basics of Asset Misappropriation

Internal Controls for Fraud Prevention NEW!

Course Level: Basic | Prerequisite: None Internal controls for fraud prevention form a complex system that involves the collaboration of the board of directors, the audit committee, internal and external auditors, risk management personnel, investigators, operations personnel and others. This online self-study course will explore the key roles in preventive controls and essential components of internal control, inherent limitations of internal controls and much more.

CPE Credit: 4

Highlights Include: • Key functions in preventive controls

CPE Credit: 20

Course Level: Basic | Prerequisite: None

Learn how to take control and prevent employees and others from committing occupational fraud. In this video self-study course, learn from the story of Bob Daniel, a former CPA who took advantage of the lack of controls at a parochial school and stole more than $400,000. You will also hear other experts discuss some of their most memorable asset misappropriation cases. Gain a thorough understanding of different asset misappropriation schemes and how to prevent them.

What You Will Learn:

• Essential elements of an effective internal control system • Major categories of fraud schemes

• Cash theft, billing, payroll and expense reimbursement schemes

• Fraud risk assessment

• Check tampering and register disbursement schemes

• Organizational preventive controls

• Misuse of inventory, supplies and fixed assets

• Controls to prevent specific fraud schemes • Limitations of internal controls • Evaluating preventive controls and correcting deficiencies

$59 Members / $79 Non-Members $125 Members / $139 Non-Members $159 Members / $179 Non-Members

$119 Members / $159 Non-Members

computers and technology

Investigating by Computer, Second Edition

Updated! Fundamentals of Computer and Internet Fraud

Course Level: Basic | Prerequisite: None

Course Level: Intermediate | Prerequisite: None Computers have become a necessary and standard tool in fraud investigation. The latest edition of this course will provide an overview on how you can use your computer in these investigations, including the Internet, data analysis and public records. The accompanying CD-ROM contains useful practical exercises, website links and software demos.

CPE Credit: 20

What You Will Learn: • Investigating with the Internet, using websites, email, newsgroups, chat rooms and screen names

What You Will Learn: • Legal elements of computer fraud

• Investigating with public records • Accessing information through computer databases and data analysis tools • Legal issues affecting computer investigations $159 Members / $179 Non-Members

As technology continues to become more sophisticated, criminals find new ways to commit fraud with computers. This video self-study course is written especially for professionals who are responsible for preventing and detecting fraudulent computer schemes. This course examines how a computer is used as a tool in fraud, including Internet fraud and ecommerce. The course also explores the legal elements of computer fraud, security auditing, testing and much more.

CPE Credit: 20

• How the computer is used as a tool for fraud • Internet fraud and e-commerce • Computer fraud and law enforcement • Security auditing and testing $159 Members / $179 Non-Members

44 | Order Today!

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CALL (800) 245-3321 or +1 (512) 478-9000

Self-Study CPE

Law Enforcement Partnership Continues to Expand Across Jurisdictions Worldwide

criminology and ethics NEW!

Inside the Fraudster’s Mind

The ACFE proudly welcomed eight new agencies to the Law Enforcement Partnership (LEP) this fall. The LEP continues to expand across jurisdictions, from federal, state and local agencies to international organizations, fulfilling the ACFE’s mission to reduce the incidences of fraud globally.

The following agencies are the newest members of the LEP:

Course Level: Basic | Prerequisite: None Understanding the thoughts and feelings of a fraudster can provide valuable insight to CPE Credit: 8 enhance an organization’s anti-fraud efforts.

This course will explore psychological information that is key to the successful development of a fraud prevention and detection program. In the accompanying training video you will hear 10 convicted fraudsters explain directly what they were thinking when they decided to commit fraud and how they finally got caught.

• The Office of the Special Inspector General for Afghanistan Reconstruction (SIGAR) • The Georgia Department of Revenue, Office of Special Investigations

Highlights of the Course Include:

• The Pennsylvania Office of Inspector General

• The psychology of human behavior

• The Texas State Securities Board

• The categories of perpetrators and how they are correlated to the reasons a perpetrator may commit a crime

• The Rhode Island State Police Department • The Bensenville, Illinois, Police Department

• Common motives for committing fraud

• The General Auditing Commission of Liberia

• 10 common critical thinking errors associated with unethical behavior

• The Ports Authority of Puerto Rico (Autoridad de los Puertos)

• Popular rationalizations for committing fraud

Despite the differences between these various agencies, they all have one thing in common: their commitment to detect, prevent and deter the incidences of fraud, waste and abuse. By joining the LEP, member agencies strengthen their ability to fight fraud by enhancing their antifraud expertise. The LEP does this by providing a variety of benefits that fortify an agency’s body of anti-fraud knowledge upon the official recognition of the CFE credential.

There is no cost to becoming a member of the LEP and the following benefits are available to member agencies upon joining: numerous discounts on premier anti-fraud training and materials; complimentary exhibit space at the Annual ACFE Fraud Conference and Exhibitions; discounts on the CFE certification process; no-cost coverage of the agency’s mission in Fraud Magazine; free employment ads on our online Career Center; and many more.

For more information on how to participate, please contact Alani Mundie, CFE, at AMundie@ACFE.com or visit ACFE.com/LEP. n

$59 Members / $79 Non-Members $109 Members / $129 Non-Members $129 Members / $179 Non-Members

fraud investigation

FCPA Investigations: Combating Corruption in International Business NEW!

CPE Credit: 4

Course Level: Intermediate | Prerequisite: None

FCPA Investigations: Combating Corruption in International Business provides an overview of the FCPA, discusses how you should respond to evidence of corruption, presents a roadmap that will help you conduct investigations of suspected corruption and discusses how to conclude an investigation.

What You Will Learn: • The principal components of the FCPA • Responding to FCPA-related issues • Conducting an FCPA investigation from planning to conclusion • Reporting the results of your FCPA investigation $119 Members / $159 Non-Members

Electronic Download

Workbook

CD-ROM

DVD

Online

Order Today! | 45

Elements of Internal Investigations: Interviewing and Reporting

Conducting Internal Investigations BEST SELLER!

Course Level: Intermediate | Prerequisite: None If a serious fraud allegation were made against someone in your organization, would you be ready to investigate and discover the truth? Be prepared with Conducting Internal Investigations. This DVD/workbook training course presents a complete guide for setting and achieving investigation goals, gathering evidence, interviewing witnesses, preparing reports and discharging employees who commit fraud.

Learn how to avoid the legal land mines that make internal investigations so hazardous.

CPE Credit: 16

CPE Credit: 4

Interviewing and report writing are both critical skills necessary when conducting an internal investigation.

This online course explores the strategies necessary to conduct a successful interview, from the initial planning stages to obtaining a signed statement. You will also learn how to successfully report the results of your investigation. $119 Members / $159 Non-Members

What You Will Learn:

Investigating Money Laundering NEW!

• Planning your investigation • Fraud examination methodology

Course Level: Intermediate | Prerequisite: None

• Documentary and electronic evidence

Money-laundering operations are designed to take the proceeds of illegal activity, such as profits from drug trafficking, and disguise the existence, source or application of those funds so the proceeds appear to come from a legitimate source. This course explores the money laundering process, reviewing the methods used to launder funds, discussing laws and regulations used to combat money laundering and explaining techniques used to investigate it.

CPE Credit: 4

• An employee’s legal rights in an investigation • Conducting successful admission-seeking interviews • Writing the report $59 Members / $79 Non-Members $109 Members / $129 Non-Members $139 Members / $159 Non-Members

Highlights Include:

Bribery in International Business Transactions Course Level: Intermediate Prerequisite: Knowledge of Fraud Investigation Techniques

CPE Credit: 8

Bribery, corruption and money laundering are often regarded as acceptable costs of doing business, particularly in international exchanges. The ACFE’s comprehensive course, Bribery in International Business Transactions, illustrates the importance of combating these frauds on a global basis and the need to design and implement international standards.

• The stages of the money laundering process • Anti-money laundering regulation and legislation • Methods of money laundering • Offshore havens • Techniques for investigating money laundering • Tracing funds from the point of payment and receipt $119 Members / $159 Non-Members

Highlights Include: • The Foreign Corrupt Practices Act (FCPA) • Explore more than 16 examples of actual bribery cases • Review of the main international initiatives against corruption • Bribery and money laundering definitions, schemes and risk assessment • Corporate compliance programs and controls $125 Members / $139 Non-Members

46 | Order Today!

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Course Level: Intermediate | Prerequisite: None

CALL (800) 245-3321 or +1 (512) 478-9000

Self-Study CPE

BEST SELLER!

Making Crime Pay: How to Locate Hidden Assets

Course Level: Basic | Prerequisite: None Every anti-fraud professional needs the right tools to pursue an investigation that involves a search for concealed assets.

Featuring an updated training video and workbook, this course will give you insight on how to locate hidden assets and CPE Credit: 20 how to identify and trace hidden payments and sources of income. Hear from fraudsters about how to hide assets and from anti-fraud experts on how to find them.

What You Will Learn: • Locating assets using direct and indirect methods

• Money laundering and offshore havens

• Finding sources of information and common hiding places

• Recovery of ill-gotten gains and types of forfeiture cases

$59 Members / $79 Non-Members $125 Members / $139 Non-Members

$159 Members / $179 Non-Members

Interviewing and Reporting

Interviewing and Interrogation Toolkit Unfortunately, “Interviewing Techniques 101” is not a course most of us took in college. As MEMBERS SAVE 25%! a fraud examiner, however, you are challenged with the task of interviewing on a regular basis. This toolkit includes helpful resources to improve your interviewing skills and become a more effective interviewer: • Finding the Truth: Effective Techniques for Interview and Communication (20 CPE Credits) • Fraud-Related Interviewing

Beyond the Numbers: Professional Interviewing Techniques cpe credit: 20

Explore the psychology of the interview process and learn the right way to conduct interviews with this intriguing self-study learning tool. Scott Barefoot, CFE, conducts three interviews in the video in which he deftly handles difficult and sensitive situations. The workbook accompanying the video reinforces interview concepts and gives practical insights on how you can improve your interview skills.

• Interviewing and Interrogation, Second Edition

$59 Members / $79 Non-Members $125 Members / $139 Non-Members $159 Members / $179 Non-Members

• Report Writing Manual Regular Price: $254 Members / $270 Non-Members Bundle Price: $179 Members / $229 Non-Members

BEST SELLER! Finding the Truth: Effective Techniques for Interview and Communication

Course Level: Basic | Prerequisite: None CPE Credit: 20

Course Level: Basic | Prerequisite: None

Every day, auditors, investigators, lawyers and other professionals are required to interview and elicit information from people as part of their jobs. This video self-study course will discuss the skills necessary to become a better communicator and a more effective interviewer. Watch a video with experts explaining how to give effective interviews and interview examples.

Conducting AdmissionSeeking Interviews Course Level: Basic | Prerequisite: None Conducting Admission-Seeking Interviews explores the techniques necessary to conduct a successful admission-seeking interview. Including tips from experienced anti-fraud experts, this course examines the steps of an admission-seeking interview, signs to identify deception, legal considerations and much more. cpe credit: 2

$59 Members / $79 Non-Members

$59 Members / $79 Non-Members $125 Members / $139 Non-Members $159 Members / $179 Non-Members

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CD-ROM

DVD

Online

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ACFE books and manuals

2012 Fraud Examiners Manual, US Edition

Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books

New!

Your Essential Resource as an Anti-Fraud Professional

NEW!

NEW!

Edited by Dr. Joseph T. Wells, CFE, CPA

The essential resource for anti-fraud professionals has been updated with even more information valuable to fraud fighters worldwide. Stay upto-date with latest changes in laws, statistics, fraud examination techniques, methodology and procedures with the new 2012 Fraud Examiners Manual. Because no other works provides such a comprehensive guide for the anti-fraud professional, every fraud fighter should keep a copy in their library.

It might seem that accounting fraud only occurs at mega-companies such as Enron, Tyco and WorldCom, but as Financial Statement Fraud Casebook: Baking the Ledgers and Cooking the Books reveals, that is entirely inaccurate. Edited by Dr. Joseph T. Wells — founder and Chairman of the Association of Certified Fraud Examiners — this eye-opening casebook exposes you to the shady world of financial statement fraud and its occurrence within companies of all shapes and sizes (360 pages).

Important Updates for 2012 Include:

$49 Members / $95 Non-Members

• New chapter on Fraud Risk Management

Report Writing Manual

• New chapter on Corporate Governance

BEST SELLER!

• New coverage of the whistle-blower provisions of the Dodd-Frank Act

By the ACFE Research Team

• Updated Computer and Internet Fraud chapter, including expanded material on: »»Methods fraudsters use to gain unauthorized access to computer systems »»Data manipulation and data destruction, including a discussion on some of the common methods used to destroy and manipulate data »»Ways organizations can prevent unauthorized access to their computer systems »»Log management and analysis as a means to detect unauthorized access to computer systems »»Conducting investigations regarding computer crimes, including a new eight-step plan for responding to such issues

BEST SELLER!

Being able to write a clear and thorough report is a key component of fraud examination and can greatly influence your professional credibility with litigators, management, direct supervisors and peers. The Report Writing Manual provides simple, informative explanations detailing the elements that a fraud examination report should include and how to express the results of your investigation in an eloquent and succinct manner.

Combining sample reports, format recommendations and stylistic tips, this manual can help writers of any level improve their written communication skills and sharpen the quality of their work (162 pages).

Highlights Include: • Tips for planning a fraud examination report

CD-ROM or Electronic Download: $79 Members / $159 Non-Members

• An exploration of report components • Legal considerations in report writing

Printed: $159 Members / $249 Non-Members

• Advice for composing expert reports • Pointers for improving writing skills

Printed/CD-ROM Set: $179 Members / $299 Non-Members *International, Canadian and UK editions coming soon.

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• Sample reports and engagement letters $39 Members / $49 Non-Members

CALL (800) 245-3321 or +1 (512) 478-9000

Books and Manuals

NEW!

Corporate Fraud Handbook: Prevention and Detection, Third Edition

By Dr. Joseph T. Wells, CFE, CPA NEW!

Fraud continues to be a serious and costly problem for businesses. Now in its third edition, the Corporate Fraud Handbook, written by the founder and Chairman of the ACFE, is filled with real-world cases and statistics on the various types of fraud and their real cost to organizations. It reveals the incredibly creative fraud schemes used by employees, owners, managers and executives to defraud their companies. Auditors, fraud examiners and criminal investigators will discover how to spot the red flags of fraud and prevent it from happening in the first place (456 pages). $49 Members / $70 Non-Members

fraud investigation NEW! Forensic Accounting and Fraud Examination NEW!

By Dr. Joseph T. Wells, CFE, CPA, Mary-Jo Kranacher, and Richard Riley

NEW! Enterprise Risk Management Best Practices: From Assessment to Ongoing Compliance NEW!

Forensic Accounting and Fraud Examination provides a comprehensive introduction to fraud detection and deterrence for both students and professionals. The text follows the model curriculum for education in fraud and forensic accounting. Whether getting inside the mind of these criminals in “From the Fraudster’s Perspective,” or using the included IDEA software for meeting documentation standards, this text offers real world practicality.

This easy-to-read, comprehensive textbook includes essential learning pedagogies and engaging case studies that bring technical concepts to life (560 pages).

This book shows you how to implement an effective ERM solution, starting with senior management and risk and compliance professionals working together to categorize and assess risks throughout the enterprise.

Detailed guidance is provided on the key risk categories, including financial, operational, reputational and strategic areas, along with practical tips on how to handle risks that overlap across categories (180 pages). $44 Members / $60 Non-Members

NEW! The Fraud Audit: Responding to the Risk of Fraud in Core Business Systems

$135 Members / $187 Non-Members

Lie Spotting: Proven Techniques to Detect Deception NEW!

NEW!

By Pamela Meyer, CFE NEW!

By Anne M. Marchetti

People — friends, family members, work colleagues, salespeople — lie to us all the time. Daily, hourly, constantly. None of us is immune, and all of us are victims. According to studies by several different researchers, most of us encounter nearly 200 lies a day.

Now there’s something we can do about it. Liespotting links three disciplines — facial recognition training, interrogation training and a comprehensive survey of research in the field — into a specialized body of information developed specifically to help business leaders detect deception and get the information they need to successfully conduct their most important interactions and transactions (256 pages).

By Leonard W. Vona, CFE, CPA The 2010 Report to the Nations found that the typical organization loses 5 percent of its annual revenue to fraud and abuse. Discover fraud within your business before yours becomes another fraud statistic. The Fraud Audit provides a proven fraud methodology that allows auditors to discover fraud versus investigating it (378 pages). $54 Members / $75 Non-Members

$11 Members / $15 Non-Members

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CD-ROM

DVD

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Merchandise

ACFE Challenge Coin

Men’s and Women’s Polos

Since their origin in World War I, challenge coins have been used to unite members of organizations sharing a common goal.

Featuring the ACFE seal and tagline, the ACFE Challenge Coin symbolizes your commitment to reduce fraud worldwide.

Colors available:

$9 Members / $19 Non-Members

Laptop Computer Bag This functional business bag is perfect for professionals on the go. Featuring a checkpoint friendly design, this versatile laptop bag folds flat to offer an unobstructed view of the laptop in its compartment, allowing you to move through airport checkpoints faster.

Embroidered with the ACFE seal, this computer case is designed for today’s fast-paced business environment. $49 Members / $59 Non-Members

Men’s: Navy, Cactus, Charcoal Heather, Dark Green, Wine Women’s: Navy, Cactus, Horizon, Dark Green, Wine Sizes available: Men’s: S, M, L, XL, XXL, XXXL Women’s: S, M, L, XL, XXL The ACFE polo shirt features a full-color embroidered seal in fine detail and is 100 percent combed cotton performance plus pique including fade resistant, no pill, wrinkle-resistant fabric and a no-curl collar. Perfect for the casual workplace or recreational wear.

S-XL: $26 Members / $36 Non-Members XXL: $29 Members / $39 Non-Members XXXL: $32 Members / $42 Non-Members

ACFE Executive Pen Available in Gray, White, Silver or Black

Mousepad This navy circular mouse pad, 8” in diameter, features the ACFE seal and compliments any office décor. Its slick surface provides smooth and easy mouse movement. $7 Members / $10 Non-Members

The ACFE Executive Pen features the ACFE logo laser-etched into this Parker IM Rollerball. Featuring intricate grooved details and a standard black roller ball ink cartridge, the ACFE Executive Pen has style that delights both the eye and the hand. $19 Members / $25 Non-Members

Business Card Holder Display your business card at your home or office with this quality nickel-plated business card holder featuring a graceful arch design and a laser imprint of the ACFE seal. $22 Members / $27 Non-Members

Executive Padfolio Impress on your next investigation with the ACFE Executive Padfolio. Featuring the ACFE logo imprinted into a 100 percent top-grain Cutter & Buck leather padfolio, the ACFE Executive Padfolio is a stylish way to carry your important notes and documents wherever you go. $129 Members / $149 Non-Members

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CALL (800) 245-3321 or +1 (512) 478-9000

If Every Employee and Supplier Displayed Model Behavior…

In a perfect business world, every employee and third-party supplier would display model business behavior, and there would be little need for anti-fraud programs. But, in the real business world, occupational fraud and abuse are prevalent.

So, businesses must implement anti-fraud programs to protect themselves f rom financial, legal and reputational harm.

Tips are the leading source of fraud detection − and fraud hotlines are a leading source of tips. So, turn to EthicsLine ®, the official hotline of the ACFE. The EthicsLine package includes: • Hotline (telephone, web, mobile) for report intake • Case Management (web and mobile) for online investigation management • Analytics for tracking and trending • Communications Campaign Materials to communicate when and how to report observed business misconduct

Where a fraud hotline was in place, the average duration of a fraud scheme was reduced by 7 months, and the median loss was reduced by 59%.* * 2010 ACFE Report to the Nations on Occupational Fraud and Abuse

EthicsLine is now powered by Global Compliance

888-782-4769 • info@ethicsline.com • www.EthicsLine.com

©ACFE 2010. All Rights Reserved

World Headquarters • the gregor building 716 West Ave • Austin, TX 78701-2727 • USA

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2012 CFE Exam Prep Course® Arm yourself with the most effective tool available to help you pass the CFE Exam.

• Create a personalized study plan tailored to your individual strengths and weaknesses with an optional 100-question Pre-Assessment • Pick the sections and topics most relevant to your exam preparation by creating custom review sessions • Learn more from your Practice Exam sessions by reviewing the questions you missed, analyzing your results by subsection and tracking your progress over time • Focus on the areas where you need the most work with enhanced review of results and progress by exam section, subsection and topic • Stay on track to earning your CFE credential by measuring your progress towards your target dates for certification

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Scan the QR (Quick Response) code with your smartphone to watch an exclusive video featuring renowned author and investigator Don Rabon, CFE, discuss the keys to a successful admission-seeking interview.