Join Us for a Special Co-Hosted Event Association of Certified Fraud Examiners (ACFE) & The Institute of Internal Auditors (IIA)
Presentation provided by Janet M. McHard, CPA, CFE, MAFF, CFF, Founding Partner of The McHard Firm, is an award-winning speaker and long-time faculty member for Association of Certified Fraud Examiners.
Learning Objectives:
· Assess internal auditor responsibilities concerning the discovery of fraud during an engagement.
· Provide an overview of initial investigatory steps.
· In-depth analysis of professional standards and codes of ethics for members of the ACFE and IIA.
· Construct possible interview questions and suggest interview tips.
· Create a toolkit of interviewing best practices for fraud examiners and internal auditors.
· Formulate strategies to minimize the effect of bias in interviews and examinations.
· Evaluate follow-up steps that may be required.
Course level: This is an intermediate course with the prerequisite of knowledge of basic fraud examination or internal audit techniques and methodologies.
Course Description: As an auditor, what should you do when you find evidence of a fraud? Should you seize evidence? Should you interview witnesses? Should you interrogate the suspect? Who should you report to? Can you report your suspicions to law enforcement? This session will cover the professional responsibilities you may have and give you tips on what to do when you realize that there may have been a fraud.
Additionally, this course will discuss the professional standards and ethical requirements for CFEs and internal auditors. We’ll discuss the ethical dilemma when our employer wants one thing (a finding of fraud), but our investigation doesn’t uncover evidence of fraud. This section of the course will provide 2 hours (100 minutes) of ACFE-required ethics.
Finally, we’ll go over interview methods and techniques that will provide a toolkit for conducting investigative interviews, to help fraud examiners and internal auditors get to factual information in their engagements.
CPE Credits: 8 hours (400 minutes). This section of the course will include 2 hours (100 minutes) of ACFE/IIA required ethics. Breakfast, lunch, and afternoon snacks will be provided with registration.