Association of Certified Fraud Specialists

Introduction to Evidence

 

This course is designed to provide clarification and guidance on the basic rules of evidence.  Considering that “evidence” can range from physical items to a witnesses statement, determining what is “relevant,” and then knowing how to properly gather it, requires a good grasp of the rules.  This course material will connect and emphasize how decisions made in the field can have significant consequences in court. 

 

COURSE OBJECTIVES:

 

• Determining the relevance of evidence obtained during an investigation.

• Understanding the steps needed to properly collect and handle evidence.

• Identifying “Burdens of Proof” used to establish the elements of an offense.

• Establishing affirmative defenses to the objections of opposing Counsel.

• Clearly understanding Hearsay Evidence and Exculpatory Evidence.

• Identifying ethical considerations or concerns.

• How to effectively introduce evidence through testimony.

WHO SHOULD ATTEND: Auditors and/or investigators who are new to their profession or who have had limited courtroom experience.

PROGRAM LEVEL: Basic

DELIVERY METHOD: Group Live

 

 

Ethics in a Gray World

 

This course is designed to provide guidance in a gray world.  Making good decisions seem easy and clear in theory, but today’s fraud investigators face ethical challenges never dreamed of by their professional forerunners.  Every day they are confronted with the news of a new financial horror where one of our colleagues lost their way and became a financial predator.  Each day, they are reminded of the ever increasing price society pays when a “Guardian” fails to make the right choice.

 

COURSE OBJECTIVES:

 

• Understanding what professional ethics are.

• Identifying how professional ethics must be a part of our daily decision making.

• Examining cases where peers lost their way and the consequences of failure.

• Learning how to watch for, and prevent, “ethics creep” from affecting you.

• Understanding the importance of “office culture.”

• Explore thought-provoking situations where difficult choices must be made.

•  Provide practical guidance in negotiating the ethics minefield.

WHO SHOULD ATTEND: Auditors and Investigators – any professional working in the field of fraud investigation. PROGRAM LEVEL: Basic.

PROGRAM LEVEL: Basic

DELIVERY METHOD: Group Live

 

 

Introduction to Investigative Interviews

 

This course will introduce the world of fact finding interviews – interviews conducted as part of a fraud investigation.  How does one create good questions or identify important elements for an interview?  How does an investigator avoid becoming “routine” where they rigidly follow a standardized line of questioning?  How do you spot a subject responding in an unexpected way and seize that opportunity to pursue new paths of questioning?  This course will introduce attendees to the different styles of questioning and the circumstances that would lead an investigator to pick one versus another.

 

COURSE OBJECTIVES:

 

• Using known facts to uncover unknown facts during an interview.

• Using inconsequential questions to determine subjects “truth telling style.”

• Listening for the unspoken word communicated through body language.

• When to write and when not to.

• Understanding roles an interviewer assumes – accusatory and sympathetic.

• Identifying truth-telling barriers and how to break them down.

• Interview dynamics and psychology – the game of musical chairs.

• Interview landmines – issues and situations that can create problems.
   

WHO SHOULD ATTEND: Auditors and Investigators – any professional working in the field of fraud investigation.

 

PROGRAM LEVEL: Basic

 

DELIVERY METHOD: Group Live

 

 

Providing Effective Testimony

 

Regardless of how thorough or effective an individual’s work has been, the results are worthless if it cannot be effectively presented.  While an analysis, audit or investigation will show the “what”, it is the professional providing testimony to establish the “how” and the “why” for a court.  The manner in which an investigator or auditor conducts themselves, and the manner in which they present facts during testimony, can have a significant impact on their credibility and the outcome of the case.

 

COURSE OBJECTIVES:

 

• How to take, and introduce, witness statements.

• Understanding the pro’s and con’s of keeping contemporaneous notes.

• Effective case preparation – critical “DO’s” and “DO NOT’s”.

• Learning the importance of working with counsel PRIOR to testifying.

• Understanding the importance of attire and control of personal mannerism.

• What basic courtroom procedure is and how to anticipate legal maneuvering.

• How to properly interact with a jury and/or judge during testimony.

 

WHO SHOULD ATTEND: Analysts, Criminal Intelligence Specialists, Auditors and Investigators – any professional who may be called upon to testify and/or whom may need to be designated as a Subject Matter Expert.

 

PROGRAM LEVEL: Basic

 

DELIVERY METHOD: Group Live

 

 

Writing Effective Reports

 

An “Investigative Report” is a written document, prepared by a professional that records in detail, observations and actions as they relate to a specific event or series of incidents.  It is estimated that 40 percent of the work in an investigation involves writing and each report is a legal document that becomes a permanent written record.  The judicial process relies upon knowledgeable professionals writing accurate and understandable reports.  This course will help private investigators, auditors, analysts, and corporate security understand the key elements to successful report writing.

 

COURSE OBJECTIVES:

 

Learn the critical elements of successful report writing.

Understand what the judiciary looks for in reports.

Gain understanding of how to effectively present critical elements.

See how to lay out chronologies and evidence and incorporate them in a report.

Learn how to effectively present observations, findings and conclusions.

Learn how to effectively use your report while providing testimony.

 

WHO SHOULD ATTEND: Analysts, Criminal Intelligence Specialists, Auditors, Investigators, and any professional who may be called upon to testify and/or whom may need to be designated as a Subject Matter Expert.

 

PROGRAM LEVEL: Basic/Refresher

 

DELIVERY METHOD: Group Live

 

 

The OMB Supercircular

 

On February 1, 2013 the President’s Office of Management and Budget issued a 244 page reform proposal titled “Proposed OMB Uniform Guidance for Federal Financial Assistance.”   Unlike past updates to individual OMB Circulars, this reform proposed consolidation of various OMB Circulars to include a sweeping reform of Federal Grants Management and Single Audits.  OMB Staff referred to this reform as “The OMB Super Circular – Extreme Makeover Edition.”   Intended to combine administrative circulars, cost principle circulars, the single audit circular, audit follow-up circular, and the circular on catalog of Federal Domestic Assistance, when proposed it was estimated that the reform would have significant impact on over 35 Federal Regulations.  This course provides an overview of the changes made.

 

COURSE OBJECTIVES:

 

• See highlights of changes to the administrative circulars.

• Learn key points in the modifications to the cost principle circulars.

• Examine critical changes to the Single-Audit circular.

• Hear about important changes in the audit follow-up circular.

• Learn about the changes to the Code of Federal Regulations.

 

WHO SHOULD ATTEND: Accountants, Auditors, Program Administrators, anyone involved in programs using Federal funds. 

 

PROGRAM LEVEL: Basic

 

DELIVERY METHOD: Group Live

 

 

GAGAS – The Yellow Book Update

 

Government auditors are frequently required to follow Generally Accepted Government Auditing Standards (GAGAS).  The increased need to rely upon accounting information, and the systems that produce it, standards were established to meet the demands for a more responsive and cost-effective government.  Embodied in what is frequently called “The Yellow Book”, these standards guide auditors in their activities, and allow others to rely upon their work.  The consequences of not having a clear grasp of GAGAS are substantial – to the auditor – to the agency that fails to comply – and to the public that relies upon the integrity and accuracy of the work performed.  This course will examine the most recent “updates” and provide a general overview.

 

COURSE OBJECTIVES:

 

• Review the highlights of changes made to the Yellow Book.

• Learn about modifications to existing standards and “enhancements.”

• Understand the guidance provided regarding fraud and illegal activities.

• Hear about the data requirements for working papers.

• Learn to recognize situations where “minimum requirements” are not enough.

 

WHO SHOULD ATTEND: Accountants, Auditors, and Program Administrators, anyone involved assisting, conducting, or responding to audits of Federal program funds. 

 

DELIVERY METHOD: Group Live

 

COURSE DURATION: Eight (8) Hours

 

 

Auditing for Fraud: Different Rules – Different Game

 

 

Auditing for fraud requires a different mindset and different techniques than those employed in traditional auditing. Auditors charged with investigating a fraud, or who are performing a fraud risk assessment, must understand fraud schemes in order to recognize them when they are observed. Many years ago the Institute of Internal Auditors coined a phrase – “Red Flags” and developed a list of then current fraud schemes that auditors should learn. This course is comprised of lecture, case problems, and discussion - all designed to stimulate auditors thinking “outside the box.”

 

COURSE OBJECTIVES:

 

• Review areas of the “Yellow Book” that pro vides guidance on fraud matters.

• Learn about various schemes fraudsters use to achieve their goal.

• Discuss issues auditors face when confronted with fraud and illegal activities.

• Understand the documentation requirements for working papers.

• Learn how to recognize when a routine audit becomes an investigation.

 

WHO SHOULD ATTEND?: Accountants, Auditors, anyone in Federal Programs.

 

 

DELIVERY METHOD: Group Live.

 

DURATION: Eight (8) Hours