20th Annual ACFE Fraud Conference brochure

Build Your Expertise. Enhance Your Career. Gain an Edge.

JULY 12-17, 2009 • BELLAGIO LAS VEGAS

Don’t Miss These Dynamic Keynote Speakers

Michael Chertoff2nd U.S. Secretary of Homeland Security and co-author of the USA Patriot Act

Harry Markopolos, CFE, CFAMadoff Fraud Whistleblower

This is the Conference You Must Attend

Career development and networking opportunities during �difficult economic times

World-class experts sharing the latest in anti-fraud tools �and techniques

Relevant and timely education to benefit you and your �organization

Register by April 20 & SAVE up to $400! FraudConference.com

2 Register by April 20 and SAVE up to $400! See pgs. 22-23 for details.

ContentsIntroduction and Schedule at a Glance ............................3

Keynote Presentations .........................................................4

Special Events and Networking .........................................5

ACFE Career Connection ...................................................6

Anti-Fraud Exhibition ............................................................7

Pre-Conference Education ..................................................8

Main Conference Education ..............................................9

Main Conference Educational Planner .............................10-11

Main Conference Educational Descriptions .....................12-17

Post-Conference Education .................................................18-19

Travel and Destination Guide .............................................20-21

Registration Form and Information .....................................22-23

About the ACFEThe Association of Certified Fraud Examiners is the world’s largest anti-fraud organization and premier provider of anti-fraud training and education. Together with nearly 50,000 members, the ACFE is reducing business fraud worldwide and inspiring public confidence in the integrity and objectivity within the profession.

The CFE CredentialThe ACFE administers the Certified Fraud Examiner (CFE) creden-tial, which denotes proven expertise in fraud prevention, detection, deterrence and investigation. CFEs must meet stringent academic, professional and character requirements; comply with the ACFE Code of Professional Ethics; and continually build their skills through ongoing pro-fessional education. Members with the CFE credential experience career growth and quickly position themselves as leaders in the global anti-fraud community. If you would like to learn more about becoming a CFE and the benefits of member-ship, contact ACFE Member Services at (800) 245-3321 / +1 (512) 478-9000.

For the latest conference information updates, visit www.FraudConference.com

Our Sponsors

FraudConference.com • (800) 245-3321 / +1 (512) 478-9000 3

Fraud risks are heightened in the current economic climate. Learn the strategies and skills you need to keep ahead of the fraudsters at the 20th Annual ACFE Fraud Conference & Exhibition.

The Association of Certified Fraud Examiners will bring together more than 2,000 anti-fraud pro-fessionals, top experts and industry leaders to discuss relevant, timely topics related to today’s fraud-fighting challenges and offer more tools, resources and techniques than ever before.

The Anti-Fraud Event You Can’t Afford to MissGet the skills and information most relevant to you by customizing your ACFE Conference training to meet your specific educational needs. Attend the entire weeklong event or select a combination of courses to create training that fits your desired learning experience.

Your attendance can benefit everyone in your organization because the ACFE provides:

Leading Keynote Speakers — � The ACFE’s Annual Fraud Conference hosts the foremost experts in the anti-fraud field who will share their insights and address the key anti-fraud issues relevant to you.

Dynamic Educational Options — � Both new practitioners and experienced professionals will find sessions to suit their professional development needs with basic, intermediate and advanced-level sessions in addition to interactive panel discussions.

Career Development — � The ACFE Ca-reer Connection serves as an information hub for career development opportuni-ties and the chance to network with staff and recruiters from the industry’s top companies, providing you the edge in this highly competitive profession. Whether you are seeking a new job, a new career or simply looking to improve your professional development you won’t want to miss the ACFE Career Connection.

Valuable Networking Opportunities — � Make contacts and exchange ideas with peers and industry leaders during our numerous dedicated networking opportunities.

Industry Leading Anti-Fraud Exhibition — � Tour the Exhibit Hall during the conference, where more than 60 leading anti-fraud vendors converge for this modern-day marketplace.

Celebrate 20 years of fight-ing fraud with ACFE staff, faculty and leaders.

Your attendance can benefit everyone at your company. Anti-fraud prevention and detection is now a major part of most corporate structures and with the current economic outlook, companies value fraud prevention skills more than ever.

With all that money changing hands in Las Vegas, there just HAS to be fraud taking place.

Take a closer look at construction of CityCenter, the $11 billion-plus project next door to Bellagio that, when complete, will be the most expensive privately funded construction project in U.S. history.

ACFE training events are unmatched in scope and ef-fectiveness and are backed by our unconditional satis-faction guarantee. If you at-tend an event and are not completely satisfied, please contact us and we’ll refund your money.

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100 Reasons to attend

See the complete list at FraudConference.com

Sun. July 12

Mon. July 13

Tues.July 14

Wed. July 15

Thurs.July 16

Fri.July 17

Pre-ConferenceCPE Credit: 4 (choose one)

Main ConferenceCPE Credit: 20

Post-ConferenceCPE Credit: 16

(choose one)

Fraud Prevention in Difficult Economic Times

11 parallel tracks with more than 80 educational sessions to choose from. See schedule on pgs. 10-11.

Auditing/Investigating Fraud Seminar

Professional Interviewing Skills

The Fraud Examiner as an Expert Witness

Computer-Aided Investigation: Online Tools

for Fraud Examiners

The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Ac-countancy (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. Web site: www.nasba.org.

*According to the ACFE’s 2008 Report to the Nation on Occupational Fraud and Abuse.

Businesses lose an estimated 7% of their annual revenues to occupational fraud each year.* Are you and your staff armed with the most current and up-to-date anti-fraud training to protect your company?


Dynamic Keynote Presentations The ACFE’s Annual Fraud Conference hosts the foremost experts in the anti-fraud field. These leaders in their fields share their insights and address the key anti-fraud issues. This year’s conference is no exception. The 2009 lineup of keynote speakers is a diverse group of influential leaders and practitioners that will both inform and inspire you.

Michael Chertoff2nd U.S. Secretary of Homeland SecurityIn his previous capacity as a federal prosecutor, Michael Chertoff co-authored the USA Patriot Act, served as the lead prosecutor in the “Crazy Eddie” Antar securities fraud case and led the government investigation of Enron and its accounting firm, Arthur Anderson. A leader and statesman, Chertoff came to the job of 2nd Secretary of Homeland Security with a background heavy with experience in fighting terrorism and white-collar crime, having served as the head of the Justice Department’s criminal division in the months after 9/11.

Harry Markopolos, CFE, CFAFraud Investigator and Madoff Securities Whistleblower Harry Markopolos is an expert in financial derivatives mathematics and, prior to becoming a full-time fraud examiner, he was Chief Investment Officer for a Boston-based, multi-billion dollar derivatives asset management firm. Mr. Markopolos has risen to prominence as the “Madoff whistleblower” for his persistence in shedding light on Bernard Madoff’s alleged $50 billion Ponzi scheme. Beginning in May 2000, Mr. Markopolos regularly submitted detailed documentation to the Securities & Exchange Commission regarding the scheme. He was ignored and the fraud was allowed to reach epic proportions. He recently testified to the House Financial Services Committee on the breakdown within the SEC.

James H. Freis, Jr., J.D.Director, Financial Crimes Enforcement Network (FinCEN)As Director of the Financial Crimes Enforcement Network and administrator of the Bank Secrecy Act, James Freis oversees the implementation of policies to detect and prevent money laundering and terrorist financing, as well as support the law enforcement, regulatory and intelligence communities through the sharing and analysis of financial intelligence. Before his appointment he served in the Treasury Department as Deputy Assistant General Counsel for Enforcement and Intelligence, providing legal support to the Office of Terrorism and Financial Intelligence. Prior to the Treasury, he served as Senior Counsel in the Legal Service of the Bank for International Settlements (BIS) in Basel, Switzerland, where he supported the banking, risk control, and compliance departments in providing financial services to central banks and international organizations for management of monetary reserves.

Robert Rudloff, Jr., CFE, CIAVice President of Internal Audit, MGM MIRAGEA 27-year veteran of the gaming industry, Bob Rudloff is a recognized leader in the internal auditing profession and a frequent speaker on internal auditing, fraud and gaming industry topics at local and national conferences and seminars. Prior to joining MGM MIRAGE, he was Director of Internal Audit Services with PricewaterhouseCoopers serving diverse clients such as Starbucks Coffee Company, Overture Services, Gemstar-TV Guide, Hypercom, Hyatt Gaming and the Mississippi Band of Choctaw Indians. Mr. Rudloff will discuss the ethical failures of organizations, the indicators that were present, and how to develop a stronger ethical culture in an organization.

Aaron BeamConvicted Fraudster & Former HealthSouth Chief Financial OfficerIn 1984, Richard Scrushy and Aaron Beam co-founded HealthSouth, a provider of outpatient surgery and rehabilitative services that would go on to become the nation’s largest company of its kind, with annual revenues exceeding $3.5 billion. After years of record growth, the company fell just short of expectations in 1996 and Scrushy ordered the books to be fixed. Mr. Beam complied and, anguished and guilt-ridden, resigned from the company a year later. When the scheme, which had continued for nearly 10 years, unraveled in 2005, Beam pleaded guilty to bank fraud in what became a $2.6 billion accounting scandal. He served only three months in federal prison in return for his testimony against former HealthSouth Chief Executive Officer Richard Scrushy.

Please note: The ACFE does not compensate convicted fraudsters to speak at conference events.



Special Events & NetworkingAn important benefit of attending the 20th Annual ACFE Fraud Confer-ence is the opportunity to meet and mingle with practitioners, special-ists and other professionals who provide new and different perspec-tives on current and future business challenges. Exchanging thoughts, solutions and ideas and cultivating relationships is an exciting opportu-nity that is most productive and rewarding when done face-to-face.

New Member OrientationSunday, July 12 • 6:30 - 7:00 p.m.

New ACFE members attending the 20th Annual Fraud Conference are invited to attend a special New Member Orientation before the Welcome Reception. Join other new members to learn more about the CFE credential, member benefits, online resources, chapter participation and more. Meet ACFE leaders, volunteers and staff who will share insight on how to get the most out of your membership and answer any questions you might have.

Welcome ReceptionSunday, July 12 • 7:00 - 9:00 p.m. Registration is complimentary.

Join us in the Exhibit Hall as the ACFE hosts a Welcome Recep-tion for conference attendees. This is the perfect opportunity for you to meet vendors while getting a sneak peek at the latest anti-fraud services and products available today as you enjoy refreshments and light hors d’oeuvres.

Attendee Networking Reception* The Bank (Located in Bellagio) Tuesday, July 14 • 5:30 - 8:00 p.m. Pre-register and pay for tickets (before conference): $55 per person Tickets at Conference: $75 per person

Enjoy drinks and light hors d’oeuvres while building your professional and social circle at the At-tendee Networking Reception, located at The Bank nightclub in Bellagio. The Bank is an upscale, world-class nightclub where you can dance the night away or just take a break and enjoy the company. This event provides a great opportunity to meet colleagues and potential clients and customers in a relaxed, social setting.

*Admission by ticket only. Guests must be 21 years of age, photo ID required. Business Casual Dress Code will be in effect for all special events at The Bank Nightclub at Bellagio. Guests in tennis shoes, flip flops/beach shoes, shorts, hats or athletic apparel will not be admitted.

Author Meet & GreetMingle with the authors of the ACFE’s bestselling books at daily author meet and greet events scheduled throughout the conference. You can even get their autographs and add value to your new purchases. Books are available for purchase online before the conference and at the ACFE Bookstore onsite.

Silent AuctionSupport the future of the anti-fraud profession while having fun at the ACFE Foundation-sponsored Silent Auction. All proceeds from the auction are donated to the Ritchie-Jennings Memorial Schol-arship program. In 2008, the ACFE Foundation awarded $30,000 in scholarships, and since its inception, more than $241,000 in scholarships have been distributed to deserving students worldwide. Visit the Silent Auction and support the future of fraud prevention.

Industry-Focused NetworkingMeet the right people for knowledge sharing, best practices and career connections at our new industry focused-networking events. Industry-focused networking focuses entirely on bringing together professionals in the same industry segment who share the same daily challenges. Don’t miss this valuable opportunity to discuss the most important issues affecting your profession and how you can make a difference.

“I found this conference to be well-organized and educational. The staff was both polite and helpful, and my stay was very enjoyable. Thank you, it is a pleasure being a part of this organization.”

— Michael RosanoSenior Manager Security /

Fraud Dept., Municipal Credit Union

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5 Dale Chihuly blown glass sculpture in the Bellagio lobby.


ACFE Career ConnectionWhether you are seeking a new job, a new career or simply striving to be aware of the latest trends and op-portunities for professional development, you won’t want to miss the ACFE Career Connection at the 20th Annual ACFE Fraud Conference & Exhibition.

Professional Development & Career GrowthThe Career Connection is the place for leading anti-fraud employers and job seekers to connect. Representatives from industry-leading com-panies and government agencies will be at the ACFE Career Connec-tion in search of highly qualified people to fill anti-fraud positions.

Build relationships with recruiters from top firms, companies and �government organizations

Explore job opportunities and informally interview with company �or agency representatives

Take away resources and materials that will assist you in �becoming indispensable to your clients and companies

Take advantage of this excellent opportunity to find out how the ACFE Career Connection can help you further your career and improve your overall effectiveness in your work (participation is free with your full or main conference registration).

Attend informative presentations loaded with relevant tips and suggestions on how to efficiently and effectively navigate the complexities of today’s job market like:

How to Stand Out in a Crowded Candidate Pool �

15 Minute Resume Workshop �

Internet Sites as Valuable Tools �

Forensic Career Opportunities in a Big Four Environment �

Networking: Building a Capacity for Success �

Working for Your Uncle Sam: Tips for Federal Job Seekers �

Would your Company like to be a Featured Employer?

Target your talent search for anti-fraud professionals to meet your �specialized needs

Identify new employees in the fields of internal audit, forensic ac- �counting, risk management, loss prevention and others

Connect with the best and brightest fraud fighters in the industry �

Showcase your company or agency and the career possibilities �you have available

Contact Ross Pry at [email protected] and get involved today!

A recent study conducted by Robert Half International identified the CFE as “in-demand” and listed it as one of the most marketable credentials today, while A.E. Feldman recently referred to the CFE as the “gold standard” in the area of fraud.

Tough economic times are requiring more companies to seek the specialized skills ACFE members offer. Employers are here and they are looking for you.

careerconnection



Anti-Fraud ExhibitionThe ACFE’s Anti-Fraud Exhibit Hall offers valuable face-to-face time with today’s leading anti-fraud information, resources and vendors. This is your chance to stay abreast of emerging technology, products and services. The Exhibit Hall will be the center of excitement with so-cial events, raffle drawings, the Fraud Museum Traveling Exhibit, the ACFE Bookstore, Cyber Café, Silent Auction and Career Connection.

Observe the extraordi-nary site of more than 55 country’s flags represented during the Flag Procession at the Opening General Session.

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Sunday, July 127:00 – 9:00 p.m.

Exhibit Hall open �

Welcome Reception �

ACFE Bookstore, Career Connection, �Fraud Museum, Silent Auction and Cyber Café open

Monday, July 137:30 a.m. – 3:30 p.m.


ACFE Bookstore, Career Connection �and Cyber Café open

Career Connection Professional �Development Presentations

Author Meet & Greet Book Signings � Tuesday, July 147:30 a.m. – 4:00 p.m.


ACFE Bookstore, Career Connection, �Fraud Museum and Cyber Café open

Career Connection Professional �Development Presentations

Author Meet & Greet Book Signings �

Exhibitor Raffle Prize Giveaway �

Wednesday, July 157:30 a.m. – 12:30 p.m.

ACFE Bookstore and Cyber Café �open

Thursday, July 167:30 a.m. – 3:35 p.m.


Friday, July 177:30 a.m. – 3:35 p.m.


*Exhibition schedule is subject to change.

Cyber Café — Stay Connected!Stay in touch with the world while at the conference. Take advantage of the Cyber Café, where you can check your e-mail, surf the web at high speed or download needed files in your free time. Includes walk-up computer stations, lap-top power stations and a free wireless zone.

Fraud MuseumThe early pioneers of fraud set the stage for money laundering, forgery, false accounting and in-vestment scams. So how did the frauds of yesterday morph into the sophisticated frauds of today? Take a walk through time to find out.

The traveling exhibit of the ACFE Fraud Museum will be on-hand to bring historic frauds to life, from the most famous to the most obscure. This is the fourth year of the highly-popular traveling exhibit and will feature a number of new and exciting pieces recently added to the collection.

ACFE BookstoreBrowse the latest titles in anti-fraud education, meet featured authors at daily book signings and take advantage of exclusive conference savings on best-selling title at the ACFE Bookstore.

Exhibit Hall Schedule*


Pre-Conference EducationSunday, July 12 • 1:00 - 5:00 p.m.

Pre-conference workshops are a great way to kick-start your ACFE Fraud Conference experience and will give you the tools to gain the professional edge you need. These four-hour sessions provide a higher level of instruction and practical skill development than a typical main conference session. Make plans to arrive early and take advantage of one of these timely offerings.

Fraud Prevention in Difficult Economic TimesCPE Credit: 4Course Level: Basic | Prerequisite: None

When the economy is in a slump, organizations are forced to cut back. Unfortunately, decreased salaries and fewer employees provide in-creased motive and opportunity to commit fraud. In this pre-conference session, you will learn how to get the most for your fraud prevention dollars. We will review the most common areas of vulnerability to oc-cupational fraud, how to re-assess your organization’s risk of fraud and how to prevent and detect fraud with fewer resources.

What You Will Learn

How cutbacks effect an organization’s fraud risk �

What fraud trends are currently emerging �

Reassessing your fraud risk factors �

How is your company more vulnerable to fraud �

How to prevent fraud with a limited budget �

Stretching your fraud prevention resources �

Course Leader:Gerard Zack, CFE, CPA, ACFE FellowPresident, Zack Accounting & Consulting, P.C.

The Fraud Examiner as an Expert WitnessCPE Credit: 4Course Level: Basic | Prerequisite: None

Meet an expert witness who will describe how he prepares to develop and ready his case for going to either criminal or civil court or both. Meet the attorney who takes that case to a jury. Then watch the two experts together for an interactive mock testimony which will be both informative and perhaps, at times, combative as our two instructors give examples of what can occur in a deposition or trial of a fraud case.

Whether you have investigated fraud or simply played the role of consul-tant, as a fraud examiner you will be routinely called upon to opine on your fraud report or that of another expert. This pre-conference seminar will give you insight on the pitfalls of expert testimony, and ways to combat attacks by opposing counsel, as well as other helpful tips. You will gain a legal understanding of the role of the fraud expert in court, and be better prepared for your day on the stand.

What You Will Learn

Improving your testifying skills as an expert witness �

Understanding what materials are discoverable to opposing �counsel

Protecting privileged information from discovery �

Understanding the legal issues concerning work product, �depositions and court testimony

Course Leaders: D. Bruce Dorris, J.D., CFE, CPA, CVAProgram Director, ACFE

Frank Wisehart, CFE, CPA, CVAPresident, Wisehart & Wisehart, Inc.

View complete pre-conference details online at www.FraudConference.com



Main Conference EducationMonday, July 13 - Wednesday, July 15

Customize your learning by choosing from 11 parallel educational tracks with more than 80 courses presented 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, we have training to help you take your skills to the next level. 2009 Educational TracksCPE Credit: 20

Track A: � “It Can’t Happen Here” Fraud Awareness, Prevention & Deterrence

Track B: � “What Do We Do Now?” Fraud Detection, Investigation & Resolution

Track C: � Over the Horizon: Emerging Trends & Issues

Track D: � Fraud Auditing: Challenges, Approaches & Solutions

Track E: � Fighting Fire with Fire: Using Technology to Identify and Examine Fraud

Track F: � Taking No Chances: Compliance and Risk Management

Track G: � Estranged Bedfellows: Legal & Ethics

Track H: � Thinking Back Inside the Box: Industry Best Practices

Track I: � Tales From the Dark Side: Case Studies

Track J: � Language Barriers: International Anti-Fraud Efforts

Track K: � Exhibitor Education and Information

How to Select SessionsRefer to the Conference Planner on pg. 10 and select which sessions you are interested in at-tending for the Main and Post-Conference portions of the 20th Annual ACFE Fraud Conference (Post-Conference: Auditing/Investigating Fraud Seminar break-out sessions can be viewed online at www.FraudConference.com/AIPost). Write in your choices on the registration form located on pg. 22 for each session using the session codes.

NOTE: Please help us avoid overcrowded sessions by pre-registering for your educational ses-sions and attending your pre-registered selections. To select your workshops and print out your personal itinerary online, go to www.FraudConference.com and click “My Schedule” (your login and password are required). You may also fill out the session selection portion of the registration form located on pg. 22, or call ACFE Members Services at (800) 245-3321 / +1 (512) 478-9000 with your choices.

Support the future of anti-fraud education and the Ritchie-Jennings Scholar-ship fund by bidding on items in the ACFE Foundation Silent Auction.


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“The Annual Fraud Conference is a must for professionals to become knowledgeable about how fraud can and will affect their business. Speakers and materials were great!”

— Samir Hafez, CFESenior Auditor, HABC


Main Conference Educational PlannerMonday, July 13

8:30 - 9:50 a.m. Opening Ceremonies and General Session: Michael Chertoff 2nd U.S. Secretary of Homeland Security and co-author of the U.S.A PATRIOT Act

TRACK A“It Can’t Happen Here”:

Fraud Awareness, Prevention, &

Deterrence

TRACK B“What Do We Do

Now?”: Fraud Detection, Investigation

& Resolution

TRACK CJust Over the Horizon:

Emerging Trends & Issues

TRACK DFraud Auditing:

Challenges, Approaches &

Solutions

TRACK EFighting Fire with Fire: Using Technology to Identify and Examine

Fraud

TRACK FTaking No Chances: Compliance and Risk

Management

TRACK GEstranged Bedfellows:

Legal & Ethics

TRACK HThinking Back Inside

the Box: Industry Best Practices

TRACK ITales From the Dark Side: Case Studies

TRACK JLanguage Barriers:

International Anti-Fraud Efforts

TRACK KExhibitor

Education and Presentations**

10:20 - 11:40 a.m. 2A Preventing Fraud from Espionage in a Weakened Economy Level: Intermediate

2B eDiscovery Data Collection for Fraud ExaminersLevel: Intermediate

2C Fair Value Fraud — Heightened Risk in a Global Economic CrisisLevel: Advanced

2D Fraud, Waste and Abuse in Your Capital Expenditure ProgramLevel: Basic

2E Forensic Recovery vs. eDiscovery: Finding Evidence Not Available Through eDiscovery Level: Basic

2F What You Need to Know About Fraud Risk Management in a Financial CrisisLevel: Intermediate

2G Dealing with Federal and State Regulations on Pre-Employment Screen-ing and Safe Hiring in a Weakened Economy Level: Intermediate

2H Insider Bank Fraud: A Regulator’s Perspective Entering a Monetary DownturnLevel: Intermediate

2I The Story of the Phony Factoring CompanyLevel: Intermediate

2J Overseas Financial Accounts: Reporting Requirements and Mounting ScrutinyLevel: Intermediate

11:40 a.m. - 1:10 p.m. Working Lunch: James H. Freis, Jr., J.D.Director, Financial Crimes Enforcement Network (FinCEN)

1:40 - 3:00 p.m. 4A Detecting and Preventing Employee Expense/Purchase Schemes During a Fiscal CrisisLevel: Intermediate

4B The Fundamentals of Writing Expert ReportsLevel: Intermediate

4C Disrupting Funding Streams to Terrorist and Organized Criminal Groups Level: Intermediate

4D Probing Bank Statements: The Dollars are Found ThereLevel: Basic

4E Digital Forensics: Deployment and Logistics Level: Basic

4F After the Fraud: Restoring Morale and a Culture of ComplianceLevel: Intermediate

4G Legal Issues Update Level: Intermediate

4H Healthcare Reform and the New Opportunities for the Ethically Challenged Level: Advanced

4I A Computer Fraud Case Study — Fishing in Danger-ous Waters!Level: Advanced

4J Office of Foreign Assets Control (OFAC) 101 Level: Basic

3:30 - 4:50 p.m. 5A The Evil That Men (and Women) Do: A History of Identity TheftLevel: Intermediate

5B Jekyll and Hyde: The Duality of Man and the Interview ProcessLevel: Intermediate

5C Current Trends in Financial Institution FraudLevel: Basic

5D How Did That Happen? Reasons Auditors Miss FraudLevel: Intermediate

5E Economic Downturn and Cyber-Fraud: Scams, Swindles and Cheats in the Online World Level: Advanced

5F Protecting Your Business in Uncertain Economic TimesLevel: Intermediate

5G Staying Between the Lines — Ethics and the New CFE Level: Intermediate

5H Fraud First Responders Under Strained Economic Conditions Level: Basic

5I Ponzi Rides Again (and Again) Level: Advanced

5J Overview of the Foreign Corrupt Practices Act and Global Financial UncertaintyLevel: Intermediate

Tuesday, July 14

8:30 - 9:50 a.m. General Session: Robert Rudloff, Jr., CFE, CIAVice President — Internal Audit, MGM Mirage

10:20 - 11:40 a.m. 7A (session 5 repeated) The Evil That Men (and Women) Do: A History of Identity TheftLevel: Intermediate

7B (session 5 repeated) Jekyll and Hyde: The Duality of Man and the Interview ProcessLevel: Intermediate

7C (session 5 repeated) Current Trends in Financial Institution FraudLevel: Basic

7D (session 5 repeated) How Did That Happen? Reasons Auditors Miss FraudLevel: Intermediate

7E (session 5 repeated) Economic Downturn and Cyber-Fraud: Scams, Swindles and Cheats in the Online World Level: Advanced

7F (session 5 repeated) Protecting Your Business in Uncertain Economic TimesLevel: Intermediate

7G (session 5 repeated) Staying Between the Lines — Ethics and the New CFE Level: Intermediate

7H (session 5 repeated) Fraud First Responders Under Strained Economic Conditions Level: Basic

7I (session 5 repeated) Ponzi Rides Again (and Again) Level: Advanced

7J (session 5 repeated) Overview of the Foreign Corrupt Practices Act and Global Financial UncertaintyLevel: Intermediate

11:40 a.m. - 1:10 p.m. Working Lunch: Harry Markopolos, CFE, CFAMadoff Fraud Whistleblower

1:40 - 3:00 p.m. 9A Internal Controls in a Waning EconomyLevel: Basic

9B Uniform Fraudulent Transfer Act (UFTA): Recouping Fraud Losses Level: Intermediate

9C Securities Fraud: Fundamental Principles and ResourcesLevel: Intermediate

9D Doing More with Less in Today’s Economy — Obstacle or Opportunity?Level: Intermediate

9E Leveraging the Power of Your Data to Uncover Fraud Level: Intermediate

9F Could a Recessionary Climate Drive Financial Reporting Scandals? Level: Intermediate

9G The Necessity of an Interactive Code to Maintain an Ethical CultureLevel: Intermediate

9H GAO’s Forensic Audits and Special Investigations Unit: An Innovative Anti-Fraud Model for GovernmentLevel: Intermediate

9I Proving an Investment Fraud in a Privately Held CorporationLevel: Intermediate

9J Bribery and Corrupt Business PracticesLevel: Intermediate

3:30 - 4:50 p.m. 10A IRS CI Adrian Project: Introducing Account-ing Students to Financial Investigations Level: Basic

10B Preparing Your Case for ProsecutionLevel: Advanced

10C Mortgage Fraud in a Fiscal RecessionLevel: Intermediate

10D During an Economic Decline, Where are the Internal Auditors? Level: Basic

10E Web 2.0 and Social Networks for Fraud Investigators Level: Intermediate

10F Building a Comprehensive Fraud Vulnerability Risk Assessment Level: Intermediate

10G The False Claims Act: A Primer for Fraud ExaminersLevel: Intermediate

10H Fraud Prevention Tips: Best (and Worst) Practices — Things My Clients Have Taught MeLevel: Basic

10I Ponzi Scheme Tsunami — Beyond the Hapless Investors Level: Intermediate

10J Global Identity Match-ing for Anti-Fraud and AML PurposesLevel: Intermediate

Wednesday, July 15

8:30 - 9:50 a.m. 11A (session 10 repeated) IRS CI Adrian Project: Introducing Account-ing Students to Financial Investigations Level: Basic

11B (session 10 repeated) Preparing Your Case for ProsecutionLevel: Advanced

11C (session 10 repeated) Mortgage Fraud in a Fiscal RecessionLevel: Intermediate

11D (session 10 repeated) During an Economic Decline, Where are the Internal Auditors? Level: Basic

11E (session 10 repeated) Web 2.0 and Social Networks for Fraud Investigators Level: Intermediate

11F (session 10 repeated) Building a Comprehensive Fraud Vulnerability Risk Assessment Level: Intermediate

11G (session 10 repeated) The False Claims Act: A Primer for Fraud ExaminersLevel: Intermediate

11H (session 10 repeated) Fraud Prevention Tips: Best (and Worst) Practices — Things My Clients Have Taught MeLevel: Basic

11I (session 10 repeated) Ponzi Scheme Tsunami — Beyond the Hapless Investors Level: Intermediate

11J (session 10 repeated) Global Identity Matching for Anti-Fraud and AML PurposesLevel: Intermediate

10:10 - 11:30 a.m. 12A Educator Panel: The Reach of the Economic Downturn — The State of Fraud EducationLevel: Intermediate

12B Investigators Panel: Investigative Challenges and OpportunitiesLevel: Intermediate

12C Using Keyword Analytics as a Fraud Prevention Strategy Level: Advanced

12D Audit Panel: In a Monetary Downturn, What Should Auditors Do First?Level: Intermediate

12E Technology Panel: Tech-Savvy Fraudsters — Are They Gaining Ground?Level: Intermediate

12F Compliance Panel: Compliance Challenges During Financial CompressionLevel: Intermediate

12G Protecting Privileges in Fraud ExaminationsLevel: Intermediate

12H Sarbanes-Oxley 404 Best Practices and Economic UncertaintyLevel: Intermediate

12I Vendor Fraud and the Enemy Within: A Case StudyLevel: Advanced

12J International Companies, Internal InvestigationsLevel: Intermediate

11:40 a.m. - 12:30 p.m. General Session and Main Conference Closing: Aaron BeamConvicted Fraudster, former HealthSouth Chief Financial Officer


Monday, July 13

8:30 - 9:50 a.m. Opening Ceremonies and General Session: Michael Chertoff 2nd U.S. Secretary of Homeland Security and co-author of the U.S.A PATRIOT Act

TRACK A“It Can’t Happen Here”:

Fraud Awareness, Prevention, &

Deterrence

TRACK B“What Do We Do

Now?”: Fraud Detection, Investigation

& Resolution

TRACK CJust Over the Horizon:

Emerging Trends & Issues

TRACK DFraud Auditing:

Challenges, Approaches &

Solutions

TRACK EFighting Fire with Fire: Using Technology to Identify and Examine

Fraud

TRACK FTaking No Chances: Compliance and Risk

Management

TRACK GEstranged Bedfellows:

Legal & Ethics

TRACK HThinking Back Inside

the Box: Industry Best Practices


TRACK JLanguage Barriers:

International Anti-Fraud Efforts

TRACK KExhibitor

Education and Presentations**

10:20 - 11:40 a.m. 2A Preventing Fraud from Espionage in a Weakened Economy Level: Intermediate

2B eDiscovery Data Collection for Fraud ExaminersLevel: Intermediate

2C Fair Value Fraud — Heightened Risk in a Global Economic CrisisLevel: Advanced

2D Fraud, Waste and Abuse in Your Capital Expenditure ProgramLevel: Basic

2E Forensic Recovery vs. eDiscovery: Finding Evidence Not Available Through eDiscovery Level: Basic

2F What You Need to Know About Fraud Risk Management in a Financial CrisisLevel: Intermediate

2G Dealing with Federal and State Regulations on Pre-Employment Screen-ing and Safe Hiring in a Weakened Economy Level: Intermediate

2H Insider Bank Fraud: A Regulator’s Perspective Entering a Monetary DownturnLevel: Intermediate

2I The Story of the Phony Factoring CompanyLevel: Intermediate

2J Overseas Financial Accounts: Reporting Requirements and Mounting ScrutinyLevel: Intermediate

11:40 a.m. - 1:10 p.m. Working Lunch: James H. Freis, Jr., J.D.Director, Financial Crimes Enforcement Network (FinCEN)

1:40 - 3:00 p.m. 4A Detecting and Preventing Employee Expense/Purchase Schemes During a Fiscal CrisisLevel: Intermediate

4B The Fundamentals of Writing Expert ReportsLevel: Intermediate

4C Disrupting Funding Streams to Terrorist and Organized Criminal Groups Level: Intermediate

4D Probing Bank Statements: The Dollars are Found ThereLevel: Basic

4E Digital Forensics: Deployment and Logistics Level: Basic

4F After the Fraud: Restoring Morale and a Culture of ComplianceLevel: Intermediate

4G Legal Issues Update Level: Intermediate

4H Healthcare Reform and the New Opportunities for the Ethically Challenged Level: Advanced

4I A Computer Fraud Case Study — Fishing in Danger-ous Waters!Level: Advanced

4J Office of Foreign Assets Control (OFAC) 101 Level: Basic

3:30 - 4:50 p.m. 5A The Evil That Men (and Women) Do: A History of Identity TheftLevel: Intermediate

5B Jekyll and Hyde: The Duality of Man and the Interview ProcessLevel: Intermediate

5C Current Trends in Financial Institution FraudLevel: Basic

5D How Did That Happen? Reasons Auditors Miss FraudLevel: Intermediate

5E Economic Downturn and Cyber-Fraud: Scams, Swindles and Cheats in the Online World Level: Advanced

5F Protecting Your Business in Uncertain Economic TimesLevel: Intermediate

5G Staying Between the Lines — Ethics and the New CFE Level: Intermediate

5H Fraud First Responders Under Strained Economic Conditions Level: Basic

5I Ponzi Rides Again (and Again) Level: Advanced

5J Overview of the Foreign Corrupt Practices Act and Global Financial UncertaintyLevel: Intermediate

Tuesday, July 14

8:30 - 9:50 a.m. General Session: Robert Rudloff, Jr., CFE, CIAVice President — Internal Audit, MGM Mirage

10:20 - 11:40 a.m. 7A (session 5 repeated) The Evil That Men (and Women) Do: A History of Identity TheftLevel: Intermediate

7B (session 5 repeated) Jekyll and Hyde: The Duality of Man and the Interview ProcessLevel: Intermediate

7C (session 5 repeated) Current Trends in Financial Institution FraudLevel: Basic

7D (session 5 repeated) How Did That Happen? Reasons Auditors Miss FraudLevel: Intermediate

7E (session 5 repeated) Economic Downturn and Cyber-Fraud: Scams, Swindles and Cheats in the Online World Level: Advanced

7F (session 5 repeated) Protecting Your Business in Uncertain Economic TimesLevel: Intermediate

7G (session 5 repeated) Staying Between the Lines — Ethics and the New CFE Level: Intermediate

7H (session 5 repeated) Fraud First Responders Under Strained Economic Conditions Level: Basic

7I (session 5 repeated) Ponzi Rides Again (and Again) Level: Advanced

7J (session 5 repeated) Overview of the Foreign Corrupt Practices Act and Global Financial UncertaintyLevel: Intermediate

11:40 a.m. - 1:10 p.m. Working Lunch: Harry Markopolos, CFE, CFAMadoff Fraud Whistleblower

1:40 - 3:00 p.m. 9A Internal Controls in a Waning EconomyLevel: Basic

9B Uniform Fraudulent Transfer Act (UFTA): Recouping Fraud Losses Level: Intermediate

9C Securities Fraud: Fundamental Principles and ResourcesLevel: Intermediate

9D Doing More with Less in Today’s Economy — Obstacle or Opportunity?Level: Intermediate

9E Leveraging the Power of Your Data to Uncover Fraud Level: Intermediate

9F Could a Recessionary Climate Drive Financial Reporting Scandals? Level: Intermediate

9G The Necessity of an Interactive Code to Maintain an Ethical CultureLevel: Intermediate

9H GAO’s Forensic Audits and Special Investigations Unit: An Innovative Anti-Fraud Model for GovernmentLevel: Intermediate

9I Proving an Investment Fraud in a Privately Held CorporationLevel: Intermediate

9J Bribery and Corrupt Business PracticesLevel: Intermediate

3:30 - 4:50 p.m. 10A IRS CI Adrian Project: Introducing Account-ing Students to Financial Investigations Level: Basic

10B Preparing Your Case for ProsecutionLevel: Advanced

10C Mortgage Fraud in a Fiscal RecessionLevel: Intermediate

10D During an Economic Decline, Where are the Internal Auditors? Level: Basic

10E Web 2.0 and Social Networks for Fraud Investigators Level: Intermediate

10F Building a Comprehensive Fraud Vulnerability Risk Assessment Level: Intermediate

10G The False Claims Act: A Primer for Fraud ExaminersLevel: Intermediate

10H Fraud Prevention Tips: Best (and Worst) Practices — Things My Clients Have Taught MeLevel: Basic

10I Ponzi Scheme Tsunami — Beyond the Hapless Investors Level: Intermediate

10J Global Identity Match-ing for Anti-Fraud and AML PurposesLevel: Intermediate

Wednesday, July 15

8:30 - 9:50 a.m. 11A (session 10 repeated) IRS CI Adrian Project: Introducing Account-ing Students to Financial Investigations Level: Basic

11B (session 10 repeated) Preparing Your Case for ProsecutionLevel: Advanced

11C (session 10 repeated) Mortgage Fraud in a Fiscal RecessionLevel: Intermediate

11D (session 10 repeated) During an Economic Decline, Where are the Internal Auditors? Level: Basic

11E (session 10 repeated) Web 2.0 and Social Networks for Fraud Investigators Level: Intermediate

11F (session 10 repeated) Building a Comprehensive Fraud Vulnerability Risk Assessment Level: Intermediate

11G (session 10 repeated) The False Claims Act: A Primer for Fraud ExaminersLevel: Intermediate

11H (session 10 repeated) Fraud Prevention Tips: Best (and Worst) Practices — Things My Clients Have Taught MeLevel: Basic

11I (session 10 repeated) Ponzi Scheme Tsunami — Beyond the Hapless Investors Level: Intermediate

11J (session 10 repeated) Global Identity Matching for Anti-Fraud and AML PurposesLevel: Intermediate

10:10 - 11:30 a.m. 12A Educator Panel: The Reach of the Economic Downturn — The State of Fraud EducationLevel: Intermediate

12B Investigators Panel: Investigative Challenges and OpportunitiesLevel: Intermediate

12C Using Keyword Analytics as a Fraud Prevention Strategy Level: Advanced

12D Audit Panel: In a Monetary Downturn, What Should Auditors Do First?Level: Intermediate

12E Technology Panel: Tech-Savvy Fraudsters — Are They Gaining Ground?Level: Intermediate

12F Compliance Panel: Compliance Challenges During Financial CompressionLevel: Intermediate

12G Protecting Privileges in Fraud ExaminationsLevel: Intermediate

12H Sarbanes-Oxley 404 Best Practices and Economic UncertaintyLevel: Intermediate

12I Vendor Fraud and the Enemy Within: A Case StudyLevel: Advanced

12J International Companies, Internal InvestigationsLevel: Intermediate

11:40 a.m. - 12:30 p.m. General Session and Main Conference Closing: Aaron BeamConvicted Fraudster, former HealthSouth Chief Financial Officer

*Schedule subject to change.

**Visit www.FraudConference.com for session descriptions and more information.


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tions TRACK A

“It Can’t Happen Here”: Fraud Awareness, Prevention & Deterrence

2A Preventing Fraud from Espionage in a Weakened EconomyIntermediateMonday, 10:20 – 11:40 a.m.

Daniel Benny, Ph.D., CFE, CPP, PCIPrivate Investigator & Security Consultant

The session will provide an overview of the threats to a company’s confidential information due to internal employee fraud, competitors and inter-national intelligence services. The concepts of a counterintelligence program will be discussed, as well as how the declining economy may make these threats more prevalent.

4A Detecting & Preventing Employee Expense/Purchase Schemes During a Fiscal CrisisIntermediateMonday, 1:40 – 3:00 p.m.

Ryan Hubbs, CFE, CIASenior Staff Internal Auditor/Investigator, Entergy Services, Inc.

During an economic crisis, employee fraud schemes are constantly adapting and changing, and so should fraud prevention and detection pro-grams. This interactive session will revisit some of the tried and true employee expense schemes, as well as new approaches, and discuss what com-panies can do to enhance their fraud prevention efforts.

5A/7A The Evil That Men (and Women) Do: A History of Identity TheftIntermediateMonday, 3:30 – 4:50 p.m. Tuesday, 10:20 – 11:40 a.m.

Martin Biegelman, CFE, ACFE FellowDirector, Financial Integrity Unit, Microsoft Corporation

Identity theft is an evil with a long shelf-life. It has grown from an American problem into an inter-national epidemic that shows no signs of ending. This presentation will take you through the past, present and future of identity theft, and will illus-trate how to protect your organization and your-self from this global plague.

9A: Internal Controls in a Waning EconomyBasicTuesday, 1:40 – 3:00 p.m.

Andrew Kautz, CFESenior Corporate Risk Claims Adjuster, The Guarantee Company of North America

Internal controls are generally considered the main defense against fraud, and when they have been designed with fraud deterrence in mind, that is usually true. However, when internal con-trols have been designed with another purpose in mind or the organization has grown since they were implemented, they may be the organiza-tion’s worst nightmare.

10A/11A IRS CI Adrian Project: Introducing Accounting Students to Financial InvestigationsBasicTuesday, 3:30 – 4:50 p.m. Wednesday, 8:30 – 9:50 a.m.

Stephen MoorePublic Information Officer, Internal Revenue Service, Criminal Investigation

Learn how IRS Criminal Investigation is exposing students, through an interactive learning experi-ence, to the inner workings of a fraud investiga-tion through the eyes of an IRS Special Agent, while presenting forensic career opportunities to students with an accounting degree.

12A Educator Panel: The Reach of the Economic Downturn — The State of Fraud EducationIntermediateWednesday, 10:10 – 11:30 a.m.

Moderator: William Kresse, J.D., CFE, CPAAssistant Professor & Director of Graduate Programs in Fraud Examination, Saint Xavier University

Awareness is one of the key ways in which you prevent fraud and one of the critical early players is the educational system. Meet this panel of dis-tinguished educators and hear them discuss how the economy is going to affect the future of fraud education.

TRACK B“What Do We Do Now?”: Fraud Detection, Investigation & Resolution

2B eDiscovery Data Collection for Fraud ExaminersIntermediateMonday, 10:20 – 11:40 a.m.

Karl Flusche, CFEEvidence Collection Manager, Fios, Inc.

This session will discuss the concepts of Electronic Discovery (eDiscovery), with a focus on evidence collection, the aspect of eDiscovery in which a fraud examiner would most likely be involved. This presentation will also include a review of the meth-ods and techniques that can be used, and consid-erations for processing and preservation.

4B: The Fundamentals of Writing Expert ReportsIntermediateMonday, 1:40 – 3:00 p.m.

Frank Wisehart, CFE, CPA, CVAPresident, Wisehart & Wisehart, Inc.

This instructor-led session will provide an in-depth examination of expert reports, including begin-ning-to-end details on how to write a report and common pitfalls in the report writing process. The presentation will also include an exploration of Federal Rules of Evidence, the building blocks of writing an expert report.

5B/7B Jekyll and Hyde: The Duality of Man and the Interview ProcessIntermediateMonday, 3:30 – 4:50 p.m. Tuesday, 10:20 – 11:40 a.m.

Don RabonAuthor and Investigative Expert

Hear the master of interviewing look at this sub-ject from yet another angle as he addresses the dual nature of the fraudster revealed through in-terviewing. The interviewer that truly understands this dynamic is well on the way to becoming a consummate fraud-related interviewer.

9B Uniform Fraudulent Transfer Act (UFTA): Recouping Fraud LossesIntermediateTuesday, 1:40 – 3:00 p.m.

David Wall, J.D., CFEManaging Director, Fraud Forensics Associates, Ltd.

The UFTA is a robust and effective legal mecha-nism, useful in recovery of fraud-related losses. This presentation introduces anti-fraud profession-als to the general purpose and function of the Act, including background, traditional and practical applications in fraud remediation cases and ac-tual case histories.

10B/11B Preparing Your Case for ProsecutionAdvancedTuesday, 3:30 – 4:50 p.m. Wednesday, 8:30 – 9:50 a.m.

Hugo Holland, J.D.Chief, Homicide & Special Victims Investigations Division, District Attorney’s Office, 1st Judicial District

Convincing the prosecutor to take your case is not always the easiest part of your fraud examination. Is your case organized correctly? Do you have enough proof? This session will help you effec-tively prepare and present your case to a state or federal prosecutor in order to get your day in court.

12B Investigator Panel: Investigative Challenges and OpportunitiesIntermediateWednesday, 10:10 – 11:30 a.m.

Moderator: Ken Yormark, CFE, CPAManaging Director, LECG

Fraud examiners face new challenges with each engagement; they also are provided with oppor-tunities for the future. Hear this panel of profes-sionals, from diverse backgrounds, discuss their approaches as they adapt and adopt with each assignment.




#12 Harry Markopolos, CFE, told the SEC about Bernie Madoff’s fraud nearly 10 years ago and they didn’t listen. Now he wants to tell you how he knew.

TRACK COver the Horizon: Emerging Trends & Issues

2C Fair Value Fraud — Heightened Risk in a Global Economic CrisisAdvancedMonday, 10:20 – 11:40 a.m.

Gerard Zack, CFE, CPA, ACFE FellowPresident, Zack Accounting & Consulting

Fair value accounting has been a central point of discussion during the current global financial crisis. This session explores the use of fair value account-ing under U.S. and International rules, examining the complicated opportunities for financial state-ment fraud.

4C Disrupting Funding Streams to Terrorist and Organized Criminal GroupsIntermediateMonday, 1:40 – 3:00 p.m.

Dennis LormelManaging Director, Accounting, IPSA International

To sustain their operations, terrorist and criminal groups must be able to launder money. This com-pelling session will discuss the physical and cur-rent economic threats posed by these groups, and provide an update on current and emerging fraud and criminal activity trends. You will also review money laundering methodologies and the funding flows they use.

5C/7C Current Trends in Financial Institution FraudBasicMonday, 3:30 – 4:50 p.m. Tuesday, 10:20 – 11:40 a.m.

E. Michael Thomas, CFE, CPA, CIA, CBA, CRPExecutive-in-Charge, Crowe Horwath, LLP

In this presentation we will discuss current statistics and trends as they relate to financial institution fraud. Examples of recent frauds along with re-lated best practices to prevent, deter and detect future occurrences will be discussed.

9C Securities Fraud: Fundamental Principles and ResourcesIntermediateTuesday, 1:40 – 3:00 p.m.

Louis StraneyArbitration Insight, LLC

Enron, WorldCom and now Madoff have become household names in the area of securities fraud. This seminar will provide you with fundamental principles related to the detection and prevention of securities fraud, focusing on developing a well-planned and strategic investigation, and will offer guidance on creating an expert’s report or trial testimony. You will discuss the major categories of securities fraud and how to identify the red flags. No prior knowledge of the securities industry or investment fraud is necessary.

10C/11C Mortgage Fraud in a Fiscal RecessionIntermediateTuesday, 3:30 – 4:50 p.m. Wednesday, 8:30 – 9:50 a.m.

Jenny Brawley, CFEMortgage Fraud Investigations Manager, Freddie Mac

We are in a downturn in the housing economy. Credit is tight; values are down; stated loans are out. Hear an assessment of where the industry is today in the fight on mortgage fraud, along with emerging trends and schemes.

12C Using Keyword Analytics as a Fraud Prevention StrategyAdvancedWednesday, 10:10 – 11:30 a.m.

Vincent Walden, CFE, CPASenior Manager, Ernst & Young, LLP

This session will present the findings of a joint anti-fraud research project between the ACFE and Ernst & Young. The research focused on developing a practical model using a co-developed list of fraud-detection keywords and Cressey’s Fraud Triangle Theory to calculate a fraud-scoring algorithm.

TRACK DFraud Auditing: Challenges, Approaches & Solutions

2D Fraud, Waste and Abuse in Your Capital Expenditure ProgramBasicMonday, 10:20 – 11:40 a.m.

John Croy, CFE, CPA, CIADirector, Construction Services, Jefferson Wells International

Fraud waste and abuse have been prevalent in contracts as noted in the ACFE’s 2008 Report to the Nation on Occupational Fraud and Abuse. This presentation will discuss the types of capital contracts and the risks associated with each in-cluding potential fraud, waste and abuse found in construction contracts.

4D Probing Bank Statements: The Dollars are Found ThereBasicMonday, 1:40 – 3:00 p.m.

Ransom McClung, CFE, CPADirector of Investigations and Training, Florida State University

The careful and instructed analysis of bank state-ments can often tie financial transactions to crimi-nal activity. A bank statement contains a wealth of information about the financial lifestyle of the account owner. In this session you will learn how to accumulate, extract and identify possible crimi-nal activity, investigative leads and also recognize legitimate activity from transactions recorded in a bank statement.


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tions 5D/7D How Did That Happen? Reasons

Auditors Miss FraudIntermediateMonday, 3:30 – 4:50 p.m. Tuesday, 10:20 – 11:40 a.m.

Don Mullinax, CFE, CIA, CGAP, CGFMShareholder, Forensic/Strategic Solutions, PC

In every type of organization we read, hear and see examples of fraud, waste and abuse on a daily basis. One of the questions most often asked is: how did this happen? This session will focus on the reasons that auditors miss fraud and some steps that auditors and other anti-fraud profession-als can take to better identify potential fraud.

9D Doing More with Less in Today’s Economy: Obstacle or Opportunity?IntermediateTuesday, 1:40 – 3:00 p.m.

Tom O’KeefeExecutive Vice President, EthicsPoint, Inc.

During this tough economical climate, fraud pro-fessionals are under pressure to deliver results with far fewer resources than ever before. Leaders must find innovative solutions to effectively identify fraud and streamline investigation processes.

10D/11D During an Economic Decline, Where are the Internal Auditors?BasicTuesday, 3:30 – 4:50 p.m. Wednesday, 8:30 – 9:50 a.m.

Sonny Brandtner, CFE, CPAPartner, Deloitte & Touche LLP

Janine Koch, CPAPartner, Deloitte & Touche LLP

We are experiencing bailouts of our financial insti-tutions, large-scale corporate corruption and sig-nificant failures in corporations. We need to ask ourselves: where are the internal auditors? This presentation will briefly cover what went wrong in corporate America, take a look at the expec-tations of internal auditors and explore leading internal audit practices going forward.

12D Audit Panel: In a Monetary Downturn, What Should Auditors Do First?IntermediateWednesday, 10:10 –11:30 a.m.

Moderator: Don Mullinax, CFE, CIA, CGAP, CGFMShareholder, Forensic/Strategic Solutions, PC

This panel of audit professionals will highlight the key areas both external and internal auditors need to focus on when financial compression occurs. Making the best of a bad situation and working with constrained resources requires care-ful planning and execution. Hear how this is being done today.

TRACK EFighting Fire with Fire: Using Technology to Identify and Examine Fraud

2E Forensic Recovery vs. eDiscovery: Finding Evidence Not Available Through eDiscoveryBasicMonday, 10:20 – 11:40 a.m.

Phillip Rodokanakis, CFE, EnCEManaging Partner, U.S. Data Forensics, LLC

This session explores the differences between eDiscovery and computer forensics and delves into examples of the type of digital evidence that can be recovered from computer forensic exami-nations. The presentation also discusses the DOs and DON’Ts for ensuring the preservation of digi-tal evidence.

4E Digital Forensics: Deployment and LogisticsBasicMonday, 1:40 – 3:00 p.m.

Walt Manning, CFE, EnCEDirector, AlixPartners, LLP

The need for digital forensics in fraud examina-tions is increasing, but organizations may not be aware of practical and legal issues that may impact their options to obtain these specialized investigative services. This session will provide ad-vice to help organizations make this critical deci-sion with awareness of the practical issues and questions that will need to be addressed.

5E/7E Economic Downturn and Cyber-Fraud: Scams, Swindles and Cheats in the Online WorldAdvancedMonday, 3:30 – 4:50 p.m. Tuesday, 10:20 – 11:40 a.m.

Jean-Francois Legault, CISSP, CISA, CISMSenior Manager, Analytics & Forensic Technology, Deloitte & Touche, LLP

In periods of economic downturn, consumers and organizations cannot afford to lose money to online fraud. This presentation will take a look at recent online fraud. Added focus will be placed on scams that attempt to take advantage of these harsh eco-nomic times by either swindling money away from consumers or defrauding organizations.

9E Leveraging the Power of Your Data to Uncover FraudIntermediateTuesday, 1:40 – 3:00 p.m.

Brenda Buetow, CFE, CAMSSenior Manager, Forensic Services Group Crowe Horwath LLP

Data analytics has a critical role in both the pre-vention and detection of fraud. Learn how to ap-ply best practices to implement a strong anti-fraud program that will produce fast results you can continue to build on.

10E/11E Web 2.0 and Social Networks for Fraud InvestigatorsIntermediateTuesday, 3:30 – 4:50 p.m. Wednesday, 8:30 – 9:50 a.m.

Cynthia HetheringtonPresident, Hetherington Group

Web 2.0 is a fairly new Internet feature which anti-fraud professionals need to understand first, and utilize second. This session reviews social- and photo-networking web sites, mapping tools and other Internet features that can be used for intelligence-gathering and security assessments.

12E Technology Panel: Tech-Savvy Fraudsters — Are They Gaining Ground?IntermediateWednesday, 10:10 – 11:30 a.m.

Moderator: Walt Manning, CFE, EnCEDirector, AlixPartners LLP

Technology is brought to bear both to commit fraud and to aid in fraud examination. Who is win-ning this technology race? Are the fraudsters out-pacing those charged to detect and investigate their activities? Hear this and other issues related to the state of tech-savvy fraudsters in this panel discussion.

TRACK FTaking No Chances: Compliance and Risk Management

2F What You Need to Know About Fraud Risk Management in a Financial CrisisIntermediateMonday, 10:20 – 11:40 a.m.

Omid Yazdi, CFE, CPAManaging Director, KPMG LLP

This presentation provides an overview of the driving forces behind the challenge of managing fraud risk. It will provide an in-depth look into the various mechanisms that manage fraud risk and demonstrate the effective use of these measures through class participation during a case study.

4F After the Fraud: Restoring Morale and a Culture of ComplianceIntermediateMonday, 1:40 – 3:00 p.m.

Sally RhysOwner, Business Ethics Focus

For most organizations faced with an internal fraud, after resolving the fraud itself, more hard work is needed to address the resulting decline in employee morale and trust. In this session, learn how to address morale issues and apply simple steps to create a culture of compliance based on the Federal Sentencing Guidelines criteria.




#40 “[Last] year’s conference was the best that I have attended. As [ACFE President] Jim Ratley said, it does get better every year...”

— Brian Sanvidge, CFEDirector of Business Fraud

Investigations, Holtz, Rubenstein & Reminick

5 Nightly fountain show in front of Bellagio.

5F/7F Protecting Your Business in Uncertain Economic TimesIntermediateMonday, 3:30 – 4:50 p.m. Tuesday, 10:20 – 11:40 a.m.

Jon McDowall, CFE, PCI, CIFI, CIIChief Executive Officer, Fraud Resource Group

According to the ACFE 2008 Report to the Nation on Occupational Fraud and Abuse, fraud costs businesses approximately 7% of their annual rev-enues and often continues for years before being detected. In today’s economy, that 7% may be the difference between solvency and being in the red. This session will look at some action you can take to mitigate future risk.

9F Could a Recessionary Climate Drive Financial Reporting Scandals?IntermediateTuesday, 1:40 – 3:00 p.m.

Steven Wolf, CFE, CPA/ABVManaging Director, Capstone Advisory Group

In these turbulent financial times, this session will discuss the heightened risk to companies, their fi-nancial professionals, the C-Suite executives and boards of directors. We will also discuss the three common fraud elements, identify fraud red flags and indicia of fraud, risks to CPA’s and other pro-fessionals that provide services to clients and will include real world examples.

10F/11F Building a Comprehensive Fraud Vulnerability Risk AssessmentIntermediateTuesday, 3:30 – 4:50 p.m. Wednesday, 8:30 – 9:50 a.m.

Bethmara Kessler, CFE, CISAManaging Director, Kessler & Associates

Just how vulnerable is your business to fraud? Learn how to establish and bring to life a proac-tive process to help you identify and assess your company’s and/or clients’ most vulnerable fraud risk areas.

12F Compliance Panel: Compliance Challenges During Financial CompressionIntermediateWednesday, 10:10 – 11:30 a.m.

Moderator: Martin Biegelman, CFE, ACFE FellowDirector, Financial Integrity Unit, Microsoft Corporation

In the midst of layoffs, downturns and fiscal sticker shock, what happens to an organization’s compli-ance efforts? What happens to regulation and enforcement? This panel will take on the delicate topic of what to do when no one is watching.

TRACK GEstranged Bedfellows: Legal & Ethics

2G Dealing with Federal and State Regulations on Pre-Employment Screening and Safe Hiring in a Weakened EconomyIntermediateMonday, 10:20 – 11:40 a.m.

Lester Rosen, J.D.President, Employment Screening Resources

Pre-employment background screening is a key risk management tool employers have increasingly turned to in an effort to avoid bad hiring decisions. The session will review the application of federal and state laws to both pre-employment screening and the investigation of current employees. It will also review the legal pitfalls using search engines and social networking sites such as MySpace or Facebook for screening.

4G Legal Issues UpdateIntermediateMonday, 1:40 – 3:00 p.m.

Doug Squires, J.D.U.S. Department of Justice, U.S. Attorneys Office

A rise in financial fraud cases has cost investors billions of dollars and new laws and procedures are coming to address the issues. This presentation summarizes new legal concepts, rules and legis-lation that will shape international and domestic fraud examination in the coming year.

5G/7G Staying Between the Lines — Ethics and the New CFEIntermediateMonday, 3:30 – 4:50 p.m. Tuesday, 10:20 – 11:40 a.m.

Richard Woodford, J.D., CFEExecutive Assistant, U.S. Dept of Labor — OIG

This session will consist of a complete review of the CFE Code of Ethics through case studies of those who have encountered ethical/legal lapses. Practical tips for avoiding the most common ethical pitfalls as a CFE will be discussed.

9G The Necessity of an Interactive Code to Maintain an Ethical CultureIntermediateTuesday, 1:40 – 3:00 p.m.

Luis RamosCEO, The Network

To keep up with new trends in the compliance landscape, today’s codes of conduct grow and change as the organization itself evolves. New legislation, such as the Federal Acquisition Regu-lations (FAR) Subpart 3.10, now require specific organizations to have a written code of conduct. A properly written code needs to be relevant to today’s employee at all levels while accurately reflecting company guidelines.


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A Primer for Fraud ExaminersIntermediateTuesday, 3:30 – 4:50 p.m. Wednesday, 8:30 – 9:50 a.m.

Neal Roberts, J.D., CFEAttorney at Law, Roberts Partners

Steve Vale, J.D.Principal, Risk Solutions & Investigations

The False Claims Act (FCA) allows citizens to file com-plaints in cases of fraud against the government and keep a percentage of any recovery. This presentation will provide an overview of the FCA, its historical an-tecedents and its success in thwarting fraud against the government. It will also cover practical examples of fraud investigations in various industries.

12G Protecting Privileges in Fraud ExaminationsIntermediateWednesday, 10:10 – 11:30 a.m.

Scott Hilsen, J.D., CFEAttorney, Alston & Bird LLP

Understanding legal privileges is vital for fraud examiners, because investigations are fraught with issues of client confidences and confidential work product. This presentation will educate you about the kinds of legal privileges, when they apply and how they can be protected during an investigation.

TRACK HThinking Back Inside the Box: Industry Best Practices

2H Insider Bank Fraud: A Regulator’s Per-spective Entering a Monetary DownturnIntermediateMonday, 10:20 – 11:40 a.m.

John Lombardo, CFERegional Financial Crimes Specialist, Federal Deposit Insurance Corporation

This session will focus on trends in insider bank fraud, the FDIC’s role in identifying and combating these types of frauds and practical guidance on steps financial institutions can take to curtail insider fraud within their organizations.

4H: Healthcare Reform and the New Opportunities for the Ethically ChallengedAdvancedMonday, 1:40 – 3:00 p.m.

Rebecca Busch, CFE, CBMChief Executive Officer, Medical Business Associates, Inc.

This session will provide an overview of the dollars involved in health care fraud, not just in the U.S. but worldwide and how the global economy is also in-viting global organized efforts into the healthcare arena. Pharmaceutical activity and medical iden-tity theft are high on the ethically challenged list of activities. The advanced component of this session will include a discussion of critical components required to effectively data mine for health care fraud in this complex, high-dollar-volume industry.

5H/7H Fraud First Responders Under Strained Economic ConditionsBasicMonday, 3:30 – 4:50 p.m. Tuesday, 10:20 – 11:40 a.m.

Andy Wilson, CFE, CPPManaging Director, Wilson & Turner, Inc.

The initial response to a fraud allegation is the most important step. Unless done properly, the fraud investigation never takes place. How you re-spond during the first 100 hours will make the dif-ference. Learn the keys to rapidly assess complex fraud indicators and present management with sufficient information to make the right decision.

9H GAO’s Forensic Audits and Special Investigations Unit: An Innovative Anti-Fraud Model for GovernmentIntermediateTuesday, 1:40 – 3:00 p.m.

Gregory Kutz, CFEForensic Audits & Special Investigations, U.S. Government Accountability Office

This presentation provides an inside look at the GAO’s Forensic Audits and Special Investigations Unit, a multidisciplinary team of auditors, analysts, criminal investigators and data experts performing cutting edge forensic audits and investigations of fraud, waste and abuse in the federal government.

10H/11H Fraud Prevention Tips: Best (and Worst) Practices — Things My Clients Have Taught MeBasicTuesday, 3:30 – 4:50 p.m. Wednesday, 8:30 – 9:50 a.m.

Janet McHard, CFE, CPA, CFFASenior Manager, Meyners + Company LLC

This session will cover the best and worst fraud prevention practices seen in action at client or-ganizations. You will take home new ways to protect the assets of your organization and you’ll also learn how to identify and not repeat others’ mistakes.

12H Sarbanes-Oxley 404 Best Practices and Economic UncertaintyIntermediateWednesday, 10:10 – 11:30 a.m.

William Douglas, CFE, CPA, CIALicensed Private Investigator Principal, Cost Advisors, Inc.

This presentation will discuss the progress of the Sarbanes-Oxley Act over the past few years and what the current economic climate portends for it. The session will also provide examples of docu-mentation best practices and control testing in a Sarbanes-Oxley project.


2I The Story of the Phony Factoring CompanyIntermediateMonday, 10:20 – 11:40 a.m.

Lewis Freeman, J.D., CFE, CPAPrincipal, Lewis B. Freeman & Partners Inc.

In this complex case study you will get a step-by-step reveal of how a major fraud went undetected for so long and how it was finally discovered, in-vestigated and eventually resolved. Hear how this case resulted in the largest jury verdict in legal his-tory against a global accounting firm, an award of more than half a billion dollars.

4I A Computer Fraud Case Study — Fishing in Dangerous Waters!AdvancedMonday, 1:40 – 3:00 p.m.

Joseph Dervaes, CFE, CIA, ACFE FellowVice-Chair, ACFE Foundation Board of Directors President, Pacific Northwest Chapter/ACFE

Hear how a fraudster using a sophisticated com-puter fraud scheme misappropriated $236,925 in one year from a Public Utility District by altering the computer’s check redemption software which then accepted the transactions as routine expenditures. A subtle abuse of internal controls in the accounts payable system allowed him to perpetrate this complex disbursement scheme.

5I/7I Ponzi Rides Again (and Again)AdvancedMonday, 3:30 – 4:50 p.m. Tuesday, 10:20 – 11:40 a.m.

Jonathan Turner, CFE, CII, ACFE RegentManaging Director, Wilson & Turner, Inc.

Using Ponzi schemes as a model, this session will highlight the features of successful fraud schemes, identify the keys to their success and the tech-niques necessary to counter them in turbulent fi-nancial times.

9I Proving an Investment Fraud in a Privately Held CorporationIntermediateTuesday, 1:40 – 3:00 p.m.

Kenneth Citarella, J.D., CFEPrincipal, Internal Corporate Security Solutions

Over 100 investors lost more than $20,000,000 investing in a family owned business that was pay-ing an attractive bond rate for decades and then went bankrupt. Does this sound remotely familiar? The presentation will review the investigation pro-cedures, financial analysis and legal theories that led to the conviction of the corporate president.




#99 “Excellent conference with some of the best educators on fraud I’ve seen.”

— George Hall, CFESenior Staff Accountant,

Army National Guard Readiness Ct.

10I/11I Ponzi Scheme Tsunami — Beyond the Hapless InvestorsIntermediateTuesday, 3:30 – 4:50 p.m. Wednesday, 8:30 – 9:50 a.m.

Kelly Todd, CPA, ABVShareholder, Forensic/Strategic Solutions

What are the hidden effects of a Ponzi scheme? You might be surprised to learn that it goes much deeper than the hapless investors. This session will go beyond the basics of Ponzi schemes and cash flow analysis to understand the critical roles that can be played by the fraud examiner.

12I Vendor Fraud and the Enemy Within: A Case StudyAdvancedWednesday, 10:10 – 11:30 a.m.

Eugene Ferraro, CFE, CPP, PCICEO/Founder, Business Controls, Inc.

In this fascinating advanced-level session, you will participate in the investigation that uncovered fraud in every corner of the victim organization. This case study will reveal how complex fraud examinations are engineered, objectives are determined and admission seeking interviews are conducted.

TRACK JLanguage Barriers: International Anti-Fraud Efforts

2J Overseas Financial Accounts: Reporting Requirements and Mounting ScrutinyIntermediateMonday, 10:20 – 11:40 a.m.

Peter Hardy, Esq.Partner, Post & Schell, P.C.

In this presentation you will hear how the gov-ernment continues to tighten its enforcement net around the creation and use of foreign financial accounts, as exemplified by the rapidly expanding investigation of accounts held through a variety of overseas banking institutions.

4J Office of Foreign Assets Control (OFAC) 101BasicMonday, 1:40 – 3:00 p.m.

Daniel Tannebaum, CFESenior Consultant, Regulatory Risk Practice, Protiviti, Inc.

This presentation will provide you with a basic overview of Office of Foreign Assets Control (OFAC) regulations and recent enforcement ac-tions. You will also examine the changing envi-ronment of economic sanctions policy as well as discuss OFAC examination procedures.

5J/7J Overview of the Foreign Corrupt Practices Act and Global Financial UncertaintyIntermediateMonday, 3:30 – 4:50 p.m. Tuesday, 10:20 – 11:40 a.m.

Ken Yormark, CFE, CPAManaging Director, LECG

The Foreign Corrupt Practices Act (FCPA) has be-come a hot topic in the past several years, with the number of cases brought by the DOJ and the SEC dramatically on the rise. This presentation will discuss the FCPA, current economic trends, what to look for in an organization in regards to height-ened risk and discuss proactive and reactive com-pliance methods.

9J Bribery and Corrupt Business PracticesIntermediateTuesday, 1:40 – 3:00 p.m.

Roger Darvall-Stevens, CFEExecutive Director, Fraud Investigation & Dispute Services, Ernst & Young

Investigations of corrupt business practices have been among the top headlines in the recent past. Companies have seen their reputations diminished as fines were imposed and profits disgorged. In some instances, executives have been sent to prison. Ernst & Young‘s 10th global fraud survey, titled “Corruption or Compliance — Weighing the Costs,” will be discussed.

10J/11J Global Identity Matching for Anti-Fraud and AML PurposesIntermediateTuesday, 3:30 – 4:50 p.m. Wednesday, 8:30 – 9:50 a.m.

Victoria Meyer, CFE, FCCADirector, Swiss International Business Academy

This session discusses the many uses for identity matching in the anti-fraud environment and looks at the modern methods for matching names from a wide variety of languages and cultures. Practical ex-amples place the linguistic principles in the context of the modern fraud investigation, and shows how effective global identity matching can help to mini-mize financial, regulatory and reputational risks.

12J International Companies, Internal InvestigationsIntermediateWednesday, 10:10 – 11:30 a.m.

Kasondra Fehr, CFE, CGA, CFICompliance Audit Manager, Schlumberger Limited

This session will provide you with a glimpse into how large global corporations are investigating complex international fraud issues. From working with local law enforcement to gathering intel on employees before heading out to the country in question while respecting data privacy laws and more.


Post-Conference EducationThursday, July 16 - Friday, July 17 • 8:30 a.m. - 4:55 p.m.

Select one of three post-conference educational options to explore the latest strategies and methods to apply on the job: Auditing/Investigating Fraud Seminar, Professional Interviewing Skills or Computer-Aided In-vestigation: Online Tools for Fraud Examiners. You’ll have the opportunities to continue building professional relationships and enjoy extended access to the ACFE Bookstore and Cyber Café during the post-conference.

Updated Course! Computer-Aided Investigation: Online Tools for Fraud Examiners CPE Credit: 16 Course Level: Intermediate Prerequisites*: Principles of Fraud Examination and Conducting Internal Investigations

Formerly Investigating by Computer, this newly updated and revised course will provide you details on how the computer and the Internet can provide a wealth of information and access to records and docu-ments which can advance your fraud examination for both internal and external investigations. The legal landscape will be reviewed along with public record searches, using public access computer databases and advanced Internet investigations using Web 2.0. Search strategies and shortcuts, blogs, RSS feeds and social networking sites can all come into play as the Internet expands its scope, providing even more of a resource to fraud examiners in the 21st century. What You Will Learn

Legal issues affecting computer investigations �

Investigating via the Internet �

Conducting online public record searches �

Investigating with computer databases �

Utilizing data analysis tools �

Preserving computer evidence � Course Leader: Cynthia HetheringtonPresident, Hetherington Group

Professional Interviewing Skills CPE Credit: 16Course Level: Intermediate Recommended Prerequisite*: Principles of Fraud Examination

One of the most critical components of a fraud examination is conduct-ing interviews. Whether it is to obtain simple information or secure an admission of guilt from a suspect, there are processes and practices that work. This course will introduce you to the techniques needed to be a successful interviewer, increase your ability to uncover the truth of an interview, discuss some of the legal elements involved in interview-ing suspects and finally address the issue of confessions and signed statements. This course also includes valuable role-playing and other interviewing exercises. What You Will Learn

How to effectively interview witnesses �

The art of deception �

Obtaining quality information from a witness �

Legal rights involved in the interview process �

Analyzing the subject’s narrative and terminology �

Conducting admission-seeking interviews �

How to take confessions and signed statements �

Course Leader: Don RabonAuthor and Investigative Expert

“The mixture of humor, sources, facts and guidance is excellent. [Cynthia Hetherington] saved my day!”

— Stefan Wieland, CFEManaging Director, Business Integrity Management GmbH

*The ACFE has established recommended prerequisites to serve as general guidelines. ACFE courses are open to anyone who wishes to register.


Auditing/Investigating Fraud Seminar* CPE Credit: 16Course Level: Intermediate | Prerequisite: None

The Auditing/Investigating Fraud Seminar is structured as a series of general lecture and specific breakout sessions developed to get the respective disciplines up to speed in fraud examination. Once a fraud is detected or predication established the next step is the careful planning and execu-tion of the investigation. Not all frauds are created equal and knowing what to do, what skill sets to bring to bear and how to conduct the process from the beginning to ensure a successful conclusion to a fraud examination is not always learned on the job.

Develop and sharpen your existing skills and techniques necessary for effective fraud detection and investigation. Learn the anti-fraud concepts necessary for auditors and investigators, as well as tips, techniques and perspectives on a variety of industry specific issues. What You Will Learn

An overview in the aspects of fraud examination, the legal elements of fraud and how to �best obtain public information.

From audit and accounting perspective, learn their direct responsibilities for detecting and �deterring fraud.

Review the various asset misappropriation and corruption schemes auditors may �encounter.

How financial misstatement can be a direct result of fraud. �

Analytical techniques as they relate to fraud examination. �

Investigators will get an introduction to the components of occupational fraud and abuse. �

Fundamental interviewing techniques, including steps in the admission seeking interview. �

The use of the Internet as an investigative tool during fraud examinations. �

Investigators will get an overview of the legal issues which may impact them directly. �

Basic aspects of preparing reports on the fraud examination. � Course Leader for the Auditing Track*: Ralph Q. Summerford, CFE, CPA/ABV, CIRA, CVAPresident, Forensic/Strategic Solutions, PC Course Leader for the Investigating Track*: Hugo Holland, J.D.Chief, Homicide & Special Victims Investigations Division, District Attorney’s Office, 1st Judicial District

*Auditing/Investigating Fraud Seminar tracks and sessions can be viewed online at www.FraudConference.com/AIPOST


Anti-fraud experts, many of whom are actively involved in anti-fraud investigations, will bring you the latest information on the newest tools and techniques of the trade.

#35


“The conference was an excellent source for information from investigation to reporting.”

— Toney L. GambleSenior Internal Auditor, Service Corporation International


Travel and Destination GuideExplore Las Vegas — “The Entertainment Capital of the World”

Conference VenueFamous for its magnificent fountains and sumptuous accommodations, Bellagio combines Old World elegance with contemporary luxuries in the heart of the Las Vegas Strip.

Bellagio*3600 Las Vegas Blvd.Las Vegas, NV 89109(888) 987-8686 or +1 (702) 693-8117Room Rate**: $199 single/double Hotel Cut-off Date: June 8, 2009 Book your reservation online today at www.FraudConference.com/venue.asp (code ACFE9)

*Bellagio Reservation Policy: Attendees must submit a cred-it card or deposit equal to (1) night’s room rate plus tax as a guarantee at the time the reservation is made. At-tendee’s credit card will be charged the (1) night’s room rate plus tax at that time. Room reservations not guaranteed will be automatically canceled by the Bellagio within (14) days of the reser-vation. Refunds will be issued if cancellation is received by the Bellagio at least (48) hours in advance of the confirmed arrival.

**Room rate is subject to availability and ex-clusive of applicable taxes. Group rates will be honored until the contracted block of rooms has been sold out or until the June 8, 2009 deadline has expired, whichever occurs first.

Getting Around VegasConference participants who choose air travel to Las Vegas will want to fly into McCarran International Airport.

Getting to and from the airportPlease note: It is recommended that when leaving Las Vegas you check-in with your airline approximately two hours prior to your scheduled departure to allow plenty of time for security procedures.

ShuttleShuttles are available from McCarran Airport to Bellagio at approxi-mately $4.50 per person. Each shuttle makes multiple stops at various hotels along the Las Vegas Strip before stopping at Bellagio. Please contact the Bellagio Concierge Services for more information and res-ervations at +1 (702) 693-7075.

TaxisYou shouldn’t have any trouble finding a cab in town. Typical cab fare from the airport to Bellagio is approximately $10-12 without tip.

Getting Around While in Las VegasLas Vegas is a compact city with many easy-to-navigate attractions available in the area surrounding the Strip. The easiest and most avail-able travel option is by taxi. You might be tempted to rely on walking but be forewarned, between huge hotel acreage, increased and very slow traffic and lots of exploring people, distances can be deceptive and getting around often takes a lot longer than you might think. Al-ways allow yourself plenty of time to get to your destination.

What to WearAttire for all daytime events is business casual. To ensure your comfort during the workshops and other events, please bring a sweater or light jacket.


Make time to see the world-renowned Cirque du Soleil® in its timeless production, “O” at the theater located in Bellagio.

#16



While in Las VegasDid you know? Over 39.2 million people visit Las Vegas each year.

RestaurantsThe Vegas food scene is considered a major indulgence and obsession and has become a significant part of the Las Vegas travel experience. Celebrity chefs like Wolfgang Puck, Emeril Lagasse and Bobby Flay have swanky restaurants that feature their most delectable creations. If buffets are more your style you’ll find that most hotels and casinos feature buffets as alternate dining options. Learn more about dining options online at www.FraudConference.com/AboutVegas.

AttractionsThis is a city where you will never lack for things to do. Aside from the obvious (gambling, shopping and restaurants), Las Vegas is known for its relaxing spas, high-end shows and scenic golf courses. There are also free hotel attractions to entertain you, such as Bellagio’s water-fountain ballet, The Mirage’s volcano, the Masquerade Show in the Sky at the Rio and MGM Grand’s Lion Habitat.

Nightlife Las Vegas comes alive after dark and the dazzling lights of the strip prove it. Headliner shows like Wayne Newton will take you back, major production shows like “O” at Bellagio will leave you awestruck, and the many bars and dance clubs will allow you to cut loose and have fun.

ShoppingHigh-end designers have converged on Las Vegas, bringing their finest clothes, shoes, jewel-ry and more. Most notably the Forum Shops at Caesars Palace, the Grand Canal Shoppes at the Venetian and the Fashion Show Mall all provide endless shop-til-you-drop fun.

Organized ToursExtend your conference trip to include a tour of the attractions that surround Las Vegas. Take advantage of the numerous tours, like Ethel M Chocolates, the Liberace Museum or the Freemont Street Experience. If you prefer the outdoors, day trips to Hoover Dam, Red Rock Canyon and even the breath-taking Grand Canyon are popular. See the Bellagio tour desk for reservations and more information.

5”O™” by Cirque du Soleil performance at Bellagio.

5 Relax at the luxurious Spa Bellagio.

“This was one of the best conventions I’ve ever attended. The topics, location and people were wonderful!”

— Ana PennPrincipal Investigator, NYS Office of the Inspector General

22 Register by April 20 and SAVE up to $400!

Registration Form and Information

Name (first, last) q Dr. q Mr. q Mrs. q Ms.

Name on Badge (e.g. James or Jim)

ACFE Member (q Yes q No)? If Yes, Member # Other Designations (CPA, etc.)

Company

Title

E-Mail Address (Personal/Business)

Phone Fax

Address: q Home q Business

City State/Province Zip/Routing/Postal Code

Country

Section 1: Attendee Information

Section 2: Membership Offer — JOIN NOW and SAVE on registration fees!

Attention Non-Members: Sign up today for a one-year ACFE membership and save on registration fees for the Conference.

Yes, I would like to join the ACFE, please accept my application. When registering for the conference, I will qchoose member rates.

No, I do not wish to join the ACFE at this time and will pay the non-member conference registration fees. q

Membership Duesq Associate (US/Canada)........................... US $125q Educator Associate* (US/Canada) ......... US $25q Student Associate** (US/Canada) .......... US $25For other country fees, visit www.ACFE.com*Must be employed by an institution of higher learning, as an educator, as the primary means of employment.**Undergraduate students must be enrolled for at least 12 semester hours. Graduate students must be enrolled for at least 9 semester hours. Proof of current enrollment in a university is required.

SECTION 2 TOTAL: US $ _______________________________

Have you ever been convicted of a felony or misdemeanor involving moral turpitude (“moral turpitude” means an offense that calls into question the integrity or judgment of the offender, such as fraud, bribery, corruption, theft, embezzlement, solicitation, etc.)? q Yes q No If so, please describe (attach written statement if necessary):

New Members Only: I certify that the above is true and correct to the best of my knowledge. Falsification of any information on this application is grounds for denial or revocation of membership. If this application is accepted, I agree to abide by the Bylaws and Code of Professional Ethics of the Association of Certified Fraud Examiners. Membership is a privilege and not a right. Qualifications are established by the Board of Regents, whose decisions are final. I consent to the storage of my personal data in ACFE’s offices in the United States, in its regional offices, and by its local chapters.

Signature Date

Section 3: Registration Packages Early Registration*by April 20, 2009

Advanced Registration*by May 18, 2009

Standard Registrationafter May 18, 2009

Government Pricing

q FULL CONFERENCE PACKAGE (July 12-17)Includes the Main Conference and

Pre-Conference:Fraud Prevention in Difficult Economic Times q

The Fraud Examiner as an Expert Witness q

Post-Conference:Auditing/Investigating Fraud Seminar q

Computer-Aided Investigation: qOnline Tools for Fraud Examiners Professional Interviewing Skills q

ACFE Members:US $1,295

Non-Members:US $1,495

SAVE $200!off standard registration pricing



SAVE $100!off standard registration pricing





INDIVIDUAL EVENT PACKAGESq Main Conference Only (July 13-15)

ACFE Members:US $825







Non-Members:US $995

INDIVIDUAL EVENT PACKAGESq Pre-Conference Only (July 12)

Fraud Prevention in Difficult Economic Times q


N/A N/A


Non-Members:US $450

N/A

Please indicate any special needs:Dietary: q Vegetarian q Kosher

Physical: q Please check here if you require special accommodations to participate and e-mail a description of your needs by June 27, 2009 to [email protected]. After June 27, 2009 we cannot guarantee we can accommodate your request.


Section 3: Registration Packages (continued) Standard Registration

q Post-Conference Only (July 16-17)Auditing/Investigating Fraud Seminar q


ACFE Members: Non-Members:US $595 US $695

COMBO EVENT PACKAGESOption 1: Main and Pre-Conference (July 12-15) q

Fraud Prevention in Difficult Economic Times q


ACFE Members: Non-Members:US $1,175 US $1,375

Option 2: Main and Post-Conference (July 13-17) q

Auditing/Investigating Fraud Seminar q


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

Team Registration Packages Register with 3 or more* Register with 5 or more* Register with 10 or more*

Option 1: q Full Conference (July 12-17) ACFE Members ......... US $1,195Non-Members ........... US $1,395

ACFE Members ............ US $1,095Non-Members .............. US $1,295

ACFE Members ............ US $995Non-Members ........... US $1,195

Option 2: q Main Conference (July 13-15) ACFE Members ............ US $775Non-Members .............. US $975

ACFE Members ............ US $725Non-Members .............. US $925

ACFE Members ............ US $675Non-Members .............. US $875

SECTION 3 TOTAL: US $ ________________________________

Section 4: Networking Events

Attendee Networking ReceptionTuesday, July 14 • 5:30 - 8:00 p.m. • The Bank Nightclub at BellagioPre-register and pay for tickets (before conference): $55 per person • Tickets at Conference: $75 per person

Enjoy drinks and light hors d’oeuvres while building your professional and social circle at the Attendee Networking Reception at The Bank in Bellagio. The Bank is an upscale, world-class nightclub where you can dance the night away or just take a break and enjoy the company. This event provides a great op-portunity to meet colleagues and potential clients and customers in a relaxed, social setting.

Admission by ticket only. Guests must be 21 years of age or older; photo ID required. Business casual dress code will be in effect for all special events at The Bank Nightclub at Bellagio. Guests in tennis shoes, flip flops/beach shoes, shorts, hats and athletic apparel will not be admitted. The Attendee Networking Reception ticket price of $55 per person is only valid if registered and paid for before the conference. Ticket price at conference is $75 per person.

____________ x $55 = _____________(# of attendees) (Section 4 total)

GRAND TOTAL SECTIONS 2,3 AND 4: US $ __________________

Section 5: Session Selection

Main Conference

Monday, July 13 1st 2nd 3rd

Block 2 10:20 - 11:40 a.m.

Block 4 1:40 - 3:00 p.m.

Block 5 3:30 - 4:50 p.m.

Tuesday, July 14 1st 2nd 3rd

Block 7 10:20 - 11:40 a.m.

Block 9 1:40 - 3:00 p.m.

Block 10 3:30 - 4:50 p.m.

Wednesday, July 15 1st 2nd 3rd

Block 11 8:30 - 9:50 a.m.

Block 12 10:10 - 11:30 a.m.

Auditing/Investigating Fraud Seminar

Thursday, July 16 1st 2nd

Block 14 10:05 - 11:25 a.m.

Block 16 12:25 - 1:45 p.m.

Block 17 2:00 - 3:20 p.m.

Friday, July 17 1st 2nd

Block 20 10:05 - 11:25 a.m.

Block 22 12:25 - 1:45 p.m.

Block 23 2:00 - 3:20 p.m.

Education Session Selection — Registered attendees will be notified to select their edu-cational sessions once the sessions have been finalized. Auditing/Investigating Fraud Seminar tracks and sessions can be viewed online at FraudConference.com/AIPost.

Section 6: Method of Payment

Yes, I signed up to be a member of the ACFE and would like to sign up for Automatic Dues Renewal (ADR) qusing the credit card provided below.

Charge my (check one) q

Card Number Cardholder Name (as shown on card)

Expiration Date (month/year) V-Code (three-digit code on back / front of AMEX)

Billing Address

City State Zip/Postal Code Country

Signature

U.S. dollar check or money order enclosed (payable to the Association of Certified Fraud Examiners) q

Please bill me (must be paid prior to the event)** q

Purchase order # (govt’ and educational institutions only. Include copy of PO with order form): _________ q

Wire transfer sent (contact the ACFE for banking details). Reference: _____________________________ q

Cards charged in US dollars.

*Payment — Full payment is required in order to receive early registration discounts. You will receive your conference bag, course materials, name badge, event tickets (if registered) and any other event related materials on site at the registration area. Event fees do not include travel, lodging, incidentals and other meals.

**Group/Team Discounts — Groups discounts are made available to groups of 3, 5, 10 or more registering together. To receive a registration fee discount for your team, all group members must register and submit payment at the same time.

†Discount code only applicable to Non-Member rates for the Full and Main Conference.

Cancellation Policy — Our cancellation policy is intended to keep costs low for attendees. Due to financial obligations incurred by ACFE, Inc. you must cancel your registration prior to the start of the event. Cancellations received less than 14 calendar days prior to an event start date are subject to a $100 administrative fee. No refunds or credits will be given for cancellations re-ceived on or after the start date of the event. Those who do not cancel and do not attend are responsible for the full registration fee. Terms and conditions are subject to change without notice. Visit www.ACFE.com for the latest updates.

WORLD HEADQUARTERS • THE GREGOR BUILDING716 WEST AVE • AUSTIN, TX 78701-2727 • USA

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 Na-tional Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web site: www.nasba.org.

Satisfaction Guarantee — ACFE training events are unmatched in scope and effectiveness and are backed by our 100% satisfaction guarantee. If you attend an event and are not completely satisfied, please contact ACFE Member Services at (800) 245-3321 or +1 (512) 478-9000.

©2009 by the Association of Certified Fraud Examiner, Inc. The ACFE Logo, ACFE Seal, CFE and Certified Fraud Examiner are trademarks owned by the Association of Certified Fraud Examiners, Inc.

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Documents

20th Annual ACFE Fraud Conference brochure