36th Annual ACFE Global Fraud Conference (On-Demand)

Alex Jariv and Rich Beasley

CPE: 1 | Ethics CPE: Yes
Session Level: Overview
Field of Study: Behavioral Ethics
Recommended Prerequisite: None
 
In this insightful closing session, convicted fraudster Alex Jariv sits down with retired FBI agent Richard Beasley, who investigated Jariv’s case. This discussion will take you beyond the headlines, exploring the complexities of financial fraud, the motivations behind it and the far-reaching impacts on both individuals and organizations. Together, Jariv and Beasley will share their unique perspectives — one as someone who made critical mistakes early in life and the other as the investigator tasked with tracing these crimes — and how this case was ultimately brought to justice.

You Will Learn How To: 

• Gain insight into the justifications, rationalizations, and circumstances that led Jariv to become involved in two international fraud schemes.
• Analyze Beasley's experience unraveling the case, the challenges of investigating complex fraud, and the lessons he learned.
• Explore how personal responsibility, ethical decision-making, and second chances shape both professional and personal integrity.
• Recognize how real-life cases can inform fraud prevention strategies and ethical leadership in today's organizations.

*The ACFE does not compensate convicted fraudsters.

This session provides ACFE ethics credit, which counts toward the ACFE's annual ethics CPE requirement for CFEs. To learn more about the ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE.

"Scam Goddess" Podcast Host, Actress, Comedian & Author

CPE: 1 | Ethics CPE: No
Session Level: Overview
Field of Study: Auditing
Recommended Prerequisite: None
 
Join Laci Mosley, host of the “Scam Goddess” podcast, actress, comedian and author, for an entertaining and insightful session on the vast world of scams, con artists and fraudsters. Mosley will explore the psychology behind why people fall victim to scams and what fraud examiners can learn from some of the world’s most infamous cons. This session pairs real-world case studies with practical insights, helping you recognize common tactics used by scammers to sharpen their ability to detect and prevent fraud in today’s evolving landscape.

You Will Learn How To: 

• Recognize tactics used by modern scammers and discuss the psychology behind why they work.

Executive Editor
Pulitzer Center

CPE: 1 | Ethics CPE: No
Session Level: Overview
Field of Study: Personal Development
Recommended Prerequisite: None
 
Join as we honor Marina Walker Guevara, Pulitzer Prize-winning investigative journalist and executive editor at the Pulitzer Center, with the ACFE’s Guardian Award for her extraordinary contributions to investigative journalism in the fight against fraud and corruption.

With decades of experience leading groundbreaking global investigations, including managing the Panama Papers and Paradise Papers, Walker Guevara has uncovered hidden networks of financial crime and exposed fraud at the highest levels. In this compelling session, she will share insights from her career, the challenges of holding power to account and the evolving role of journalism in combatting corruption. Her work stands as a testament to the power of transparency and journalism’s critical role in the pursuit of justice.

You Will Learn How To: 

• Recognize the role of journalists and the analysis of leaked financial disclosures in uncovering networks of criminal activity.

Director-General
World Trade Organization

CPE: 1.5 | Ethics CPE: No
Session Level: Overview
Field of Study: Personal Development
Recommended Prerequisite: None
 
Kick off the 36th Annual ACFE Global Fraud Conference as we honor Dr. Ngozi Okonjo-Iweala, Director-General of the World Trade Organization, global finance expert and renowned economist, who is the recipient of this year’s Cressey Award, the ACFE’s highest honor for a lifetime of achievement in fraud detection and deterrence.

During this session, Dr. Okonjo-Iweala will take us through her remarkable career, from the challenges she has faced fighting corruption and championing transparency to her successes shaping global economic policies and strengthening international cooperation. Her inspiring journey as a trailblazing leader in finance, trade and governance serves as a powerful call to action for fraud fighters worldwide. Don’t miss this unforgettable session as we celebrate resilience, integrity and the ongoing fight against fraud.

You Will Learn How To: 

• Identify roadblocks that may be encountered by investigators and others seeking to promote transparency and fight corruption.

Tom Devine and Chris Voss

CPE: 1.5 | Ethics CPE: Yes
Session Level: Overview
Field of Study: Auditing
Recommended Prerequisite: None
 
Join us for a powerful and inspiring general session featuring two remarkable figures who embody the essence of truth, courage and strategic communication in the fight against fraud and corruption.

Tom Devine, Legal Director of the Government Accountability Project, will be honored with the ACFE’s prestigious Sentinel Award in recognition of his decades-long advocacy for whistleblowers. Devine has been instrumental in protecting those who risk everything to expose wrongdoing, working on landmark cases that have shaped whistleblower protection laws around the globe. His dedication reminds us that truth-telling remains one of the most powerful tools in combating fraud.

Following the award presentation, prepare for an unforgettable presentation from Chris Voss, former FBI lead international hostage negotiator and bestselling author of “Never Split the Difference: Negotiating As If Your Life Depended On It”. Drawing from high-stakes negotiations in life-or-death situations, Voss will share techniques that can be applied in the investigative and fraud-fighting world — from detecting deception and managing difficult conversations to influencing outcomes under pressure.

You Will Learn How To:

• Identify key legal protections and strategic considerations relevant to whistleblower advocacy through case examples.
• Recall negotiation techniques used in high-stakes scenarios to improve investigative interviewing and fraud detection outcomes.

Jacob Denman, Steve Lenderman, CFE, Dora Gomez, CFE, CRMA and Rana Saoud

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Auditing
Recommended Prerequisite: None
 
This panel explores how fraudsters tailor their tactics to exploit different age groups — from tech-savvy Gen Z to vulnerable seniors. Experts from law enforcement, tech and private industry will share real-world cases and discuss how social, psychological,and technological factors contribute to both recruitment into and victimization by fraud schemes. Attendees will leave with actionable strategies to prevent fraud across generational lines.

You Will Learn How To: 

• Identify age-specific fraud typologies and the vulnerabilities that make each demographic a target.
• Analyze real-world case studies to understand how fraudsters exploit generational weaknesses.
• Discuss the social, technological, and psychological factors that contribute to fraud victimization and recruitment.
• Implement best practices and strategies to prevent fraud across all age groups.

Bethmara Kessler
ACFE Regent Emeritus Speaker and Advisor

CPE: 1.5 | Ethics CPE: No
Session Level: Overview
Field of Study: Personal Development
Recommended Prerequisite: None
 
AI-powered tools like ChatGPT are revolutionizing the way professionals approach career growth and workplace challenges. In this session, you will learn how to use ChatGPT as a powerful tool for problem-solving, inspiring creativity and continuous professional development, helping you achieve your career goals faster. Participants are encouraged to bring their top professional development or work challenge to this session with a chance to be selected for a live demonstration of ChatGPT in action.

You Will Learn How To: 

• Utilize ChatGPT for personalized guidance and coaching for professional development.
• Implement ChatGPT as a tool for generating creative ideas, strategizing and solving complex work challenges.
• Leverage ChatGPT for improving productivity and efficiency in your daily work.
   

Mary Breslin, CFE, CIA, ACA
Founder and Managing Partner Verracy Training and Consulting

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Information Technology
Recommended Prerequisite: Knowledge of and experience with basic fraud examination tools and techniques.
 
With technology transforming audit and fraud examination professions, a growing knowledge gap is leaving many vulnerable to automation bias and costly mistakes. This session dives into the risks of over-reliance on tech and equips you with the tools to take back control. From mastering automation bias to unraveling the mysteries of databases and report creation, you will learn how to tackle the challenges of a tech-driven world with confidence. 

You Will Learn How To: 

• Understand the risks associated with the technology knowledge gap.
• Validate and assess Information Produced by the Entity (IPE) for accuracy, completeness and reliability.
• Collaborate with IT and leverage data analytics to strengthen audit and fraud examination efforts.
• Ask the right questions about data, systems and processes to ensure audit integrity.
• Identify practical steps to build foundational technology knowledge and close the skill gap.

Robert Mooney
Data Scientist Intel

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Information Technology
Recommended Prerequisite: None
 
Generative artificial intelligence (AI) is a sophisticated tool being used to create fake and forged photos and documents. But many understaffed and overwhelmed organizations don’t have a defense against the most basic of photo, image and document fraud. In this session, you will learn how one company used open-source tools to identify high risk images and documents, ultimately recovering millions of dollars in record time.

This session is a primer on the basic challenges that AI can help solve when evaluating the validity of photos and documents submitted to your organization. This includes the requirements for a data foundation, open-source AI tools, models and techniques to determine high risk images and documents.

You Will Learn How To:

• Recall the basic types of documentation and image/photo fraud.
• Identify machine learning and AI capabilities to validate images and documents quickly and cheaply.
• Develop a vernacular that will aid in discussions of opportunities and feasibility of tools with your technical team.

John Sudbury
Director Akuma Consulting Limited

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Specialized Knowledge
Recommended Prerequisite: Prior knowledge of or background in one or more of the following fields: Fraud investigation, strategy financial crime investigation, strategy intelligence, law enforcement, or law enforcement liaison.
 
The fraud threat landscape is evolving at an unprecedented pace. Crime-as-a-service (CaaS) marketplaces, coupled with AI technologies are placing nation-state grade capabilities at the fingertips of countless criminal groups. Financial services are now finding themselves on the front line of an escalating conflict. The scale is increasing as more criminals avoid the dangers of traditional organized crime in favor of the better risk/reward ratio of fraud.

In this session, you will hear how an intelligence-led model can be used to defend one’s organization, leaning on the threat and developing a defensive strategy to safeguard funds, customers and employees. You will also hear case studies of investigations with law enforcement through public-private sector partnerships.

You Will Learn How To:

• Develop collection frameworks and intelligence-led models for fighting emerging fraud threats.
• Recall the elements of the Lockheed Martin “kill chain” for tracking threats and identifying mitigation opportunities.
• Recognize how to pick your battles when engaging with law enforcement.

Sandeep Das, CFE, CRMA, CIA
Head of Internal Audit & Risk Elysium Healthcare

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Auditing
Recommended Prerequisite: Knowledge of risk and risk management; An understanding of corporate governance and audit committees
 
Audit committees play a pivotal role in corporate governance, with core responsibilities spanning financial reporting, risk management and internal control, internal audit and external audit. As fraud risk management becomes an integral part of enterprise risk management, audit committees are challenging their organizations to demonstrate how these risks are being managed.

In this session, you will be provided with a view of the evolving priorities and increasing expectations that audit committees have and expect to see. You will discuss key expectations from audit committees, including what to include in board papers; how to present this information effectively; and tips and techniques to effectively provide the assurance audit committee members are looking for.

You Will Learn How To:

• Identify the audit committee's key expectations regarding fraud risk.
• Recognize and prepare the appropriate data and effectively present it in audit committee meetings.
• Garner the support of the audit committee to help you strengthen fraud risk management in your organization.

Pamela Morley, CFE, CPA/CFF
Senior Forensic Accountant – Forensic Accounting Management Group Government of Canada

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Auditing
Recommended Prerequisite: None
 
Money laundering is something that all fraud examiners should understand but often do not get the opportunity to investigate. This presentation will introduce you to the money laundering process and discuss examples of indicators relevant to each stage of the money laundering cycle. You will then explore examples of suspicious transaction reports (STRs) that were submitted to FINTRAC and how they were utilized in a Canadian criminal investigation.

You Will Learn How To: 

• Recognize various stages of the money laundering process.
• Identify indicators of money laundering at each stage of the process. 
• Use STRs during the course of a criminal investigation.

Daniel Wessel, CFE
U.S. Postal Inspector U.S. Postal Inpection Service

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Auditing
Recommended Prerequisite: Prior knowledge of common fraud schemes and risks; Prior experience conducting a fraud investigation.
 
Online romance schemes are devastating financially and emotionally to victims and their family members, as victims’ money moves across state and international lines. This session will present a case study on how international romance scams can be investigated and result in the arrest of a significant member of the conspiracy. The case involved a corrupt contractor for a U.S. federal agency who was also a knowing member of a romance scheme conspiracy engaged in international money laundering.

In this session, you will learn investigative techniques they can use to determine if an individual is a criminal participant in laundering funds derived from a romance scheme.

You Will Learn How To:

• Identify the red flags of a potential romance scam.
• Utilize your network and conduct effective searches to investigate romance scams.
• Recognize and overcome the unique issues related to contacting and communicating with victims.
• Develop best practices for interviewing romance scheme money laundering subjects.

Stephanie Bifano, CFE, CPA, Mollie Brewster, CFE and Trini Ross, CFE, JD

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Specialized Knowledge
Recommended Prerequisite: None
 
Finding and documenting evidence of fraud is one thing. Presenting evidence in a way that will resonate with a judge and jury is another. This session brings together the perspectives of a U.S. Attorney of the Western District of New York and two FBI forensic accountants with combined experience of approximately 20 fraud-related trials, thousands of hours of trial prep and 40 hours of testimony. The session will cover critical aspects of trial preparation, including the distinction between summary witnesses, who present factual evidence and expert witnesses, who may offer opinions based on their analysis.

Through real-world trial accounts, you will explore best practices for determining the most effective approach for testimony. You will also learn how to simplify complex financial investigations into clear, compelling exhibits that resonate with jurors. An interactive demonstration will show how fraud examiners can assist attorneys in preparing cross-examinations, using scenarios from actual trials. Additionally, the session will teach you how to remain calm and focused on the stand, avoiding common pitfalls during direct testimony and cross-examination. Actual trial transcripts will be used to illustrate how to handle challenging questioning effectively.

You Will Learn How To:

• Utilize legal strategy to determine whether to serve as a summary or expert witness and understand how this affects your testimony.
• Recognize the power and limitations of your investigative findings and their impact on testimony and exhibits.
• Examine successes and pitfalls through real court examples.
• Develop the mindset and techniques needed to stay calm and focused on the stand.

Costel Ion, CFE, LLB
Regional Head of Group Audit Investigations – Germany and EMEA Deutsche Bank

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Specialized Knowledge
Recommended Prerequisite: None
 
Due to an explosion of crypto coins, tokens, memes and others in the current cryptoverse context, criminals are exploiting digital anonymity and finding opportunities to undermine the trust of their victims through psychological and emotional means. This session will uncover common tactics used by crypto scammers through case studies and research conducted on open-source resources, including the Dark Web.

You Will Learn How To:

• Identify common crypto schemes, typologies and impacts to victims.
• Develop techniques to investigate crypto scams.
• Recognize red flags of crypto crime using case scenarios.

Kimberly White
Senior Director of Fraud and Identity Strategy LexisNexis Risk Solutions

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Information Technology
Recommended Prerequisite: None
 
Artificial intelligence (AI) is revolutionizing the fraud investigative landscape, offering both significant opportunities and notable risks. This session will explore the dual nature of AI in this critical area, providing insights into how businesses can leverage AI to enhance their fraud detection processes while mitigating potential risks.

You will delve into the various ways AI-driven solutions are being adopted to combat sophisticated fraud attacks, including the use of machine learning algorithms to detect anomalies and predict fraudulent activities. The session will highlight the benefits of AI in improving accuracy, efficiency and scalability in fraud prevention efforts and will focus on innovations in the marketplace to increase fraud detection.

You Will Learn How To:

• Identify responsible uses of AI and learn how to follow sensible AI principles.
• Recognize the risks and opportunities of using AI-based tools for fraud detection.
• Explore the marketplace of AI tools and the various ways AI improves fraud capture rates.

Stephanie L. Marchand, CFE, CPA
Global Compliance Investigations Boston Scientific Corporation

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Auditing
Recommended Prerequisite: None
 
Fraud investigations at nonprofit organizations, including religious organizations, present a unique set of challenges. This session will present a case study involving an embezzlement investigation at a southern U.S. religious organization. After potential fraud was identified, several employees were terminated, and the organization sought the outside assistance of fraud investigators. The investigation team then confronted other potential areas of exposure due to employee access.

This session will discuss the challenges of the investigation and subsequent remediation efforts that tackled a lack of clear policies, lack of separation of duties, limited access to investigation subjects and a patchwork spend culture.

You Will Learn How To:

• Analyze a nonprofit’s disbursements for red flags of fraudulent activity.
• Identify additional areas of potential exposure based on initial alleged fraud.
• Contrast organizational culture considerations for investigations of for-profit and nonprofit entities.
• Recognize the importance of remediation after a nonprofit fraud investigation.

Peter Warmka, CFE, CPP
Founder Counterintelligence Institute, LLC

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Information Technology
Recommended Prerequisite: Foundational knowledge of traditional fraud detection methodologies and basic cybersecurity concepts. Familiarity with common types of fraud (e.g., identity theft, phishing, financial fraud).
 
As fraudsters leverage advanced artificial intelligence (AI) technologies for identity theft, phishing, deepfake creation and more, professionals in anti-fraud fields must stay informed about these evolving threats.

In this session, you will examine the rising threat of AI-powered tools offered on the dark web that facilitate various types of fraud. Through real-world examples and expert insights, you will explore how these tools are being used to conduct fraud at unprecedented scales. Additionally, you will discover actionable solutions, highlighting both AI-driven countermeasures and the indispensable role of human intelligence and intervention in combating these digital risks.

You Will Learn How To:

• Identify AI-powered tools and techniques used to perpetrate identity theft, phishing attacks and deepfake fraud schemes. 
• Assess the potential risks and vulnerabilities that AI poses to organizations.
• Explore how fraudsters leverage automation and machine learning for more efficient and widespread attacks.
• Implement effective countermeasures using a combination of AI-driven tools and human intelligence to detect, prevent and mitigate AI-enabled fraud.

Lynda H. Schwartz, CFE, CPA/CFF, CGMA
Professor of Practice and Director of Forensic Accounting Curriculum Isenberg School of Management, University of Massachusetts Amherst

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Specialized Knowledge
Recommended Prerequisite: Knowledge of and experience with fraud risk management
 
Fraud fighters know that every organization should develop a fraud risk management program that is tailored to the organization and its risks. We have a powerful resource in this ongoing work: the Fraud Risk Management Guide, Second Edition (the Guide). This tool, developed and updated by anti-fraud professionals from a wide range of experiences and backgrounds, synthesizes leading practices to help you benchmark your organization’s maturity in managing fraud risk, accelerate the development of your own fraud risk management program, and improve it over time.

In this session, you will learn from an expert on the Guide and its approaches: Lynda Schwartz, the principal author of the learning content for COSO and ACFE's new Fraud Risk Management Certificate program. Attendees will learn about the principles and points of focus that underlie a well-designed fraud risk management program. Attendees will also learn common pain points and the obstacles to robust, comprehensive fraud risk management programs, together with practical ways to address them. Lynda Schwartz will highlight the body of tools and resources that are available to help organizations successfully manage fraud risk, mitigate fraud-related losses, and reduce the impact of fraud on the bottom line. This session will also highlight opportunities for fraud fighters to build their skills and make the case for comprehensive fraud risk management in their organizations.

You Will Learn How To:

• Recognize the Fraud Risk Management Guide, Second Edition, and the five elements within its comprehensive risk management process.
• Differentiate the Fraud Risk Management Guide's comprehensive approach to fraud risk management from limited or haphazard approaches.
• Apply the five elements of comprehensive fraud risk management in real-world settings.
• Recognize opportunities to learn more tools, resources, and learning related to the Fraud Risk Management Guide, 2nd edition.

Jolie Went
Senior Manager McGrathNicol

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Information Technology
Recommended Prerequisite: Knowledge of and experience with basic principles and techniques of OSINT. Familiarity with various OSINT tools and platforms.
 
Open-source intelligence (OSINT) is revolutionizing fraud investigations and helping anti-fraud professionals gather, analyze and monitor data from a wide range of sources. This presentation will cover key OSINT concepts such as data aggregation and mining using automated tools, APIs and web crawlers to collect real-time information from websites, social media and public records. Attendees will learn about data analysis and correlation through Natural Language Processing (NLP) and link analysis to uncover meaningful patterns and hidden networks. They will also learn about real-time monitoring with alert systems and sentiment analysis to stay updated on new developments and potential threats and explore how OSINT is shaping the future of intelligence gathering and investigations.

You Will Learn How To:

• Identify the fundamentals of OSINT data collection.
• Analyze patterns and connections within open-source data.
• Assess real-time developments and emerging threats.
  Leverage OSINT for strategic decision-making in investigations.

David Utzke, CFE, CFI, CDFE
CEO/CTO MyKey Technologies

CPE: 1.5 | Ethics CPE: No
Session Level: Advanced
Field of Study: Specialized Knowledge
Recommended Prerequisite: Knowledge of and experience with the fundamentals of distributed ledger stack; Knowledge of and experience with the fundamentals of Layer 2 contracts
 
Distributed ledger associated digital assets are facing an alarming surge in nefarious activities as a staggering escalation of fraud on Layer 2 and Layer 3 distributed ledger platforms continue to grow. This increase coincides with an extraordinary growth in total value committed by investors. The broader landscape of concern across multiple distributed ledger platforms is that cyber criminals appropriated $71.5 million from Layer 2 contracts and Layer 3 application, impacting over 77,000 victims and demonstrating that the demand for security talent in cybersecurity is lacking.

This session will shed light on the common scams and schemes targeting this technology, the vulnerabilities being exploited and effective methods to detect and mitigate potential risks.

You Will Learn How To:

• Identify prominent security flaws in distributed ledger Layer 2 contracts.
• Identify prominent schemes committed against Layer 3 application users.
• Examine interoperability contract vulnerabilities, such as bridges, DEXs, vaults and loans.
• Differentiate between heuristic investigative leads and forensic evidence.

Janet McHard, CFE, CPA/CFF
Founding Partner The McHard Firm

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Management Services
Recommended Prerequisite: None
 
In this session, you will discuss the challenge of conveying the importance and potential impact of fraud prevention to senior leaders and managers across different business segments. Often, the issue is not a lack of interest, but how the message is communicated. Managers in other areas of the organization focus on their own unique risks, making it difficult for them to see fraud prevention as a priority. You will explore the intersection of fraud risk with other enterprise risks, as well as learn how to align your fraud prevention efforts to the broader performance and risk management strategies of other business areas.

You Will Learn How To:

• Recognize how fraud risk connects to other types of enterprise risks and why this relationship matters.
• Discover techniques to communicate the importance of fraud prevention in a way that resonates with other business segments.
• Foster collaboration and position yourself as an ally in the risk management efforts of other departments.
• Explore how making fraud risk relevant to other business segments can positively impact their performance and the organization’s overall success.

Christene Whitman
Director, Compliance and BSA Officer Truliant Federal Credit Union

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Auditing
Recommended Prerequisite: None
 
Fraud trends continue to challenge financial institutions, law enforcement and members of both the private and public sectors to work together to find solutions. Information sharing between these groups is becoming increasingly important as we look for ways to identify, report and prevent fraud losses.

This session will cover the ways to safely and effectively collaborate with others, including law enforcement and peers through information-sharing workgroups. You will discuss the regulatory and legal concerns around information sharing and how to incorporate information sharing into a fraud program. You will review case studies that highlight how information sharing within regional groups has helped other financial institutions detect fraud attempts and prevent fraud losses.

You Will Learn How To:

• Recognize the value of information sharing as it relates to fraud prevention.
• Connect with peers and regional information-sharing groups.
• Identify pertinent legal and regulatory considerations for information sharing.
• Explore case studies that demonstrate how information sharing can prevent fraud losses.

Michael Booher, CFE, CPA
Senior Investigator, Division of Investigations Tennesee Comptroller of the Treasury

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Business Law
Recommended Prerequisite: Knowledge of investigative processes and the completion of case files from the inception of an allegation to presenting to a prosecutor. Knowledge of internal/external auditing of government entities.
 
Often, well-constructed case files prepared against white-collar crime defendants lead to guilty pleas and no trials. That is a win for victims and taxpayers. However, it is still crucial for investigators to maintain the mindset of going to trial in every case so that they are prepared if the defendants do want to proceed with trial. One investigator will share the lessons he learned from his foray into the courtroom.

You Will Learn How To:

• Build a trial-ready case by following a sound investigative process.
• Recognize assumptions that can lead to a limited perspective and challenge them throughout the investigation.

Amanda Compton
Payments Strategies Industry Consultant, Secure Payments Team Federal Reserve Financial Services

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Auditing
Recommended Prerequisite: None
 
Released in 2024, the Federal Reserve’s new ScamClassifier model offers a definition and classification structure to help the industry combat scams. Consistent taxonomy is necessary for robust reporting, developing targeted and impactful consumer education, and providing valuable feedback to train models used in scam prevention and identification. In addition, as fraud information sharing efforts continue to make great strides, consistent classification across the industry will be key to its success and getting in front of this multi-billion-dollar problem.

This session will dive into how the new ScamClassifier can be used in conjunction with the FraudClassifier model for an even deeper level of classification, especially in cases where scams are driving the increase in account takeover and other unauthorized fraud. These models, either used independently or together, can help with fraud and scam prevention and reporting, expediting the claims intake process, and enhancing internal and external training and education.

You Will Learn How To:

• Determine the current and evolving landscape of payment scams. 
• Develop a clear and consistent reporting framework to fight scams effectively. 
• Access and use the Federal Reserve’s ScamClassifier for better reporting and fraud prevention strategies.
• Identify how taxonomy for fraud and scams allows for more effective information-sharing within the anti-fraud industry.

Daniel Porter, CFE
Speaker, Investigative Fraud Consultant D. Porter Solutions

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Communications and Marketing
Recommended Prerequisite: Prior experience planning and conducting investigatory interviews in a fraud investigation.
 
Interviewers must anticipate potential deceptive answers in fraud investigations and develop strategies to counter them. In every interview, the subject has the option to tell the truth or take an alternative route. Picture the interview as a room with multiple open doors, each representing an excuse or deception response to end the interview, such as “It was a mistake” or “I didn’t know it was wrong.” The goal of the interviewer is close off these alternative exits and guide the subject through the “Door of Truth.”

Research and field work can close many of these doors prior to the interview, but in the subject’s mind, a multitude of explanations still exist as a viable way to avoid telling the truth. By incorporating apparently mundane questions into the introductory and rapport-building portion of the interview, you can close many of the other doors in the room and guide the subject toward the one viable path remaining—the truth.  This session will explore techniques to identify potential doors, how to phrase subtle introductory questions to close those doors and ways to effectively guide subjects throughout the course of an interview.

You Will Learn How To:

• Recognize the “open doors” that fraudsters use to evade investigative interviews.
• Develop methods for building rapport with interview subjects.
• Structure interviews to close deceptive escape routes and guide subjects to disclose the truth.

Ashley Skaale
Senior Director, Head of Fraud Operations First Tech Federal Credit Union

CPE: 1.0 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Accounting
Recommended Prerequisite: Prior experience working in financial institutions; Understanding of the unique risks faced by financial institutions
 
Mastering fraud operations within a financial institution is complex, critical, evolving and not for the faint at heart. In this session, we will discuss core components of a successful fraud operations program, including best practices for prevention, agility, investigations, loss mitigation/recovery, consumer advocacy and enterprise leadership within a financial institution. We will address and discuss challenges faced by leaders in the anti-fraud profession such as navigating corporate culture, communicating risk to executives and obtaining support for resources/technology investments.

You Will Learn How To:

• Identify the principles of a successful fraud operations program.
• Develop best practices to prioritize and implement change.
• Identify challenges faced by fraud leaders within financial institutions.
• Navigate corporate culture within a financial institution.

Ines Panou, CFE, MBA
President & Founder ACFE Democratic Republic of Congo Chapter

CPE: 1.0 | Ethics CPE: Yes
Session Level: Intermediate
Field of Study: Regulatory Ethics
Recommended Prerequisite: Basic knowledge of Whistleblowing processes.
 
In this global business landscape, anti-fraud professionals face significant challenges managing whistleblowing cases across diverse cultural contexts. Equipping fraud fighters with the knowledge and tools to address whistleblowing issues effectively is essential. In this session, attendees will explore how cultural perceptions of whistleblowing vary globally, from countries that view reporting misconduct as disloyalty to those that protect and encourage whistleblowers. Anti-fraud professionals must maintain a balance between cultural context and universal ethical good practices, and this session will help attendees acquire the tools needed to defend principles like integrity and transparency in complex socio-cultural environments.

You Will Learn How To:

• Identify cross-cultural attitudes towards whistleblowing.
• Recognize the role of universal business ethics principles in whistleblowing.
• Identify best practices for managing whistleblower cases across borders.
• Promote a global culture of speaking out within organizations.
• Address ethical dilemmas encountered in global whistleblowing cases.

This session provides ACFE ethics credit, which counts toward the ACFE's annual ethics CPE requirement for CFEs. To learn more about the ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE.

Lavderim Hysa, CFE, CPA
Forensic Accountant Federal Bureau of Investigation

CPE: 1.0 | Ethics CPE: No
Session Level: Advanced
Field of Study: Auditing
Recommended Prerequisite: Knowledge of auditing, accounting and fraud investigation.
 
Robert Shapiro and his co-conspirators orchestrated a $1.3 billion Ponzi scheme, using material misrepresentations and omissions to convince more than 9,000 victims to invest in Woodbridge Investments. The scheme targeted elderly investors and individual retirement accounts through conversations, emails and website displays to promote speculative and fraudulent securities. Shapiro and his co-conspirators funneled millions into personal luxuries such as private plans, homes and luxury vehicles.

In this session, you will explore the years-long investigation led by the FBI Financial Investigative Team, which involved hundreds of witness interviews, multiple search warrant, and coordination between the SEC, IRS and local law enforcement spanning many districts. Lavderim Hysa, a forensic accountant who received the FBI Medal of Excellence for Exceptional Performance and The Executive Office for the United States Attorneys Director's Award for his work, will share insights into the strategies and tools used to uncover this massive fraud.

You Will Learn How To:

• Recall the elements and definition of a Ponzi scheme.
• Identify the role of forensic accounting and financial investigators in complex financial crimes.
• Apply the "follow the money" approach in financial fraud investigations.
• Collaborate with state and federal agency fraud investigation teams, as well as private-sector investigation resources.

Kari Day, CFE, CPA, CGMA
Director, MSA Program & Clinical Professor Oklahoma City University

CPE: 1.0 | Ethics CPE: Yes
Session Level: Intermediate
Field of Study: Behavioral Ethics
Recommended Prerequisite: Knowledge of or experience with organizational behaviors of complex entities.
 
Entity culture is a concept that has been widely discussed in the arena of fraud examination. Often referred to as company or ethical culture, these labels collectively refer to an entity's internal environmental influences on the behaviors of its people. In this session, you will utilize an organizational behavior approach to explore some of the nuanced issues that fraud examiners may encounter when assessing an entity's culture.

You Will Learn How To:

• Identify organizational management patterns as potential indicators of entity fraud culture.
• Recognize organizational behavior trends as potential indicators of fraud grooming in entities.
• Explore methods to focus fraud examiner resources and document assessment of entity fraud culture.

This session provides ACFE ethics credit, which counts toward the ACFE's annual ethics CPE requirement for CFEs. To learn more about the ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE.

Corey Chadderton
Internal Auditor Barbados Water Authority

CPE: 1.0 | Ethics CPE: No
Session Level: Basic
Field of Study: Information Technology
Recommended Prerequisite: None
 
In today's digital age, the line between reality and fiction is blurring. Deepfakes — hyperrealistic synthetic media created using artificial intelligence — have emerged as a source of misinformation, disinformation and fraud, manipulating public opinion and damaging reputations.

This presentation will delve into the world of deepfakes, exploring their creation, detection and impact. You will examine how to mitigate the risks of this technology and explore its future. By understanding the threats posed by deepfakes, you will be able to take proactive steps to protect yourself and your organization from this emerging threat.

You Will Learn How To:

• Identify deepfake content and distinguish it from genuine media.
• Assess the risks of deepfakes and develop strategies to mitigate its impact.
• Stay informed about new developments in deepfake technology.

Kevin O'Brien, CFE, CICA, CVA
Executive Director Berkeley Research Group, LLC

CPE: 1.0 | Ethics CPE: Yes
Session Level: Basic
Field of Study: Auditing
Recommended Prerequisite: None
 
In this session, you will be provided with information related to current trends in healthcare fraud and abuse (F&A) along with an overview of various agencies responsible for the prevention and detection of F&A. This presentation will address methods and techniques that rely on data analytics to identify and assess risks associated with allegations of improper behavior. The presenters will discuss available data sources as well as pitfalls and challenges frequently experienced in analyzing various data sources.

You Will Learn How To: 

• Determine the impacts of fraud and abuse on the healthcare industry.
• Identify publicly available sources of healthcare data.
• Recall techniques to convert data into usable information for investigations and internal reviews. 
• Acquire tips on using data for benchmarking and risk assessment.

This session provides ACFE ethics credit, which counts toward the ACFE's annual ethics CPE requirement for CFEs. To learn more about the ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE.

Alessio Faccia
Assistant Professor in Finance University of Birmingham, Dubai

CPE: 1.0 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Information Technology
Recommended Prerequisite: Knowledge of and experience with basic data analytics tools and techniques. Understanding of AI fundamentals, particularly in the context of fraud detection and forensic investigations.
 
In this session, you will focus on the innovative application of generative AI, such as ChatGPT, to enhance forensic data analytics. The session will guide you through crafting precise AI prompts and developing advanced scripting techniques that can automate and significantly improve the detection of fraud within large datasets. You will also explore the ethical considerations of deploying AI in forensic investigations and learn best practices for integrating these cutting-edge tools into their current frameworks.

This session is designed to offer actionable insights and hands-on examples, ensuring that you can immediately apply these techniques to their work.

You Will Learn How To:

• Create AI-driven prompts tailored for forensic data analysis.
• Recall scripting techniques to streamline and automate fraud detection processes.
• Identify the ethical and confidentiality boundaries of using AI in forensic investigations.
• Incorporate AI tools into existing forensic practices to enhance effectiveness.

John Clabaugh, CFE
Financial Examiner 3 Washington Department of Financial Institutions

CPE: 1.0 | Ethics CPE: No
Session Level: Overview
Field of Study: Auditing
Recommended Prerequisite: Basic knowledge of investigative or auditing techniques.
 
Pig butchering is a scheme that is intended to repeatedly steal money from a victim over a long period of time. This type of scheme is typically conducted via email, social media and instant messaging apps, and is often tied to overseas organized crime groups. The Federal Trade Commission reports that consumers reported losing more than $4.6 billion to investment scams in 2023, and pig butchering schemes are one of the most common methods. These scams affect victims from all walks of life, from vulnerable adults to young college-educated professionals. This presentation will use case studies to illustrate some of the red flags of pig butchering schemes so that attendees can be more vigilant to these scams and alert friends, family, and loved ones who may be victimized by these schemes.

You Will Learn How To: 

• Spot the red flags of pig butchering, affinity fraud, and romance scams.
• Recognize who can be victimized by these schemes and the data behind it.
• Relate this topic with friends, family, and loved ones so that they can be vigilant.
• Navigate methods to interview the victims of these types of schemes.

Chris Ekimoff
Director, Financial Investigations & Dispute Services Group RSM

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Accounting
Recommended Prerequisite: Understanding of financial statement fraud and the financial reporting and external audit process; Familiarity with Three Lines of Defense Model and objectives of financial statement audit
 
Following an October 2022 speech given by the SEC Chief Accountant titled, "The Auditor's Responsibility for Fraud Detection," the audit and accounting profession has considered the standards and practices of financial reporting, auditing and governance under a new light with regards to fraud risk. As businesses, audit firms, investors and other stakeholders continue to grapple with the foundational ideas of fraud risk mitigation, one topic at issue is often, "Who will bear the cost for additional mitigating controls & procedures?"

This session will explore the roles of all stakeholders in the public company financial statement reporting process, their evolving responsibility in the pre- and post-SOX environment, a theoretical accounting of relative cost of fraud mitigation by those stakeholders, and observations about future improvements to the process of preparing, auditing and interpreting financial statements.

You Will Learn How To:

• Identify stakeholder roles in the financial reporting process.
• Navigate the market dynamics of financial reporting, internal audit, external audit and investor use of financial statements.
• Illustrate various cost models regarding fraud risk mitigation.
• Recall methods for improving the efficiency and effectiveness of financial statement fraud risk mitigation.
• Evaluate case studies with a focus on risk mitigation and cost implications.

Iram Fatima Ansari, CFE
Professor, Head of Accounting Dept Sultan Qaboos University

CPE: 1.5 | Ethics CPE: Yes
Session Level: Intermediate
Field of Study: Behavioral Ethics
Recommended Prerequisite: Prior knowledge of the Principles of Ethics, COSO Ethical Standards, and Internal Audit Standards of Ethics.
 
In an era where fraud threats are increasingly sophisticated, cultivating an anti-fraud culture within your organization is paramount. This session delves beyond mere awareness, emphasizing transformative strategies that instigate real behavioral change among employees. Through insightful case studies and interactive exercises, you will learn practical techniques for safeguarding organizations and how to align organizational behavior with anti-fraud objectives. Equip yourself with the tools needed to empower your workforce, bridging the gap between knowledge and action in combating fraud effectively.

You Will Learn How To:

• Develop practical strategies to drive behavioral change and foster a proactive anti-fraud culture.
• Identify techniques to instill vigilance and integrity in employees and safeguard organizations against sophisticated fraud threats.
• Align organizational behaviors and practices with anti-fraud objectives to foster accountability and improve fraud prevention strategies.

This session provides ACFE ethics credit, which counts toward the ACFE's annual ethics CPE requirement for CFEs. To learn more about the ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE.

Keith Elliott, CFE
CEO Reed Research Investigations

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Specialized Knowledge
Recommended Prerequisite: A general understanding of various fraud schemes, such as romance scams, investment scams and cryptocurrencies.
 
Cryptocurrency is the new gold rush for the fraudsters. With the fast pace, volatility and general lack of intimate knowledge of how the technology works this creates the perfect storm for fraud. With reported losses of $5.6 billion in the U.S. alone, and an increase of over 45% in cases, it’s no wonder cryptocurrency is attractive to bad actors.

In this session, you will explore the elements of cryptocurrencies and platforms being used. Through real cases, you will learn the tools through which parties are being targeted, current trends in cryptocurrency and methods being utilized by fraudsters in various scams to defraud victims. You will also discuss how social media, as well as artificial intelligence (AI), are affecting and accelerating these frauds.

You Will Learn How To:

• Navigate the evolution of cryptocurrencies and the platforms and tools used to trade, store and hide funds.
• Recognize the current trends being employed by fraudsters through real case examples.
• Identify how AI and social media are being exploited to multiply these frauds.
• Determine best practices to protect your company, assets and employees from these frauds.

Nick Latham
Senior Customer Success Advisor Diligent

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Information Technology
Recommended Prerequisite: Mid-level position within an organization, with operational and/or supervisory responsibilities.
 
Fraud schemes are becoming increasingly sophisticated, making it harder for traditional detection methods to keep up. Advances in artificial intelligence (AI) and analytics are transforming how organizations identify and mitigate fraud risks.

This session will explore how AI-driven analytics can enhance fraud detection by identifying anomalies, detecting patterns and automating investigations. You will learn how AI eliminates the need for predefined rules, allowing fraud examiners to proactively uncover risks without scripting complex tests. By attending, you will see AI in action and discover how it can revolutionize your fraud management strategy.

You Will Learn How To:

• Leverage AI for proactive fraud prevention.
• Assess the evolution of fraud detection.
• Maximize the value of AI in fraud audits.

Rasha Kassem, Ph.D, CFE
Associate Professor Aston University

CPE: 1.5 | Ethics CPE: No
Session Level: Advanced
Field of Study: Auditing
Recommended Prerequisite: Knowledge of external auditors’ responsibility for fraud; Knowledge of financial accounting; Knowledge of the fraud triangle factors, including motives, opportunities, and rationalization.
 
Motives are a key factor in understanding and addressing fraud. As external auditors, assessing the risk of management motives for fraud is a critical part of the audit process. However, the professional audit standards provide limited guidance on how to effectively incorporate this risk assessment. In this interactive session, you will gain evidence-based insights from in-depth interviews with experienced Big 4 auditors on best practices for evaluating the risk of management motives for fraud.

This session will equip you with practical, actionable takeaways to strengthen fraud risk assessments in standard external audits. Whether you are an auditor, accountant, compliance professional or simply interested in the psychology of fraud, this session offers valuable expertise that you can apply directly to your work.

You Will Learn How To:

• Identify the role of management motives in the fraud risk assessment process.
• Discover empirically validated approaches for evaluating the risk of fraudulent motives. 
• Gain practical guidance to bolster fraud detection and prevention in audits and other contexts.

Linda Miller
Founder & CEO Audient Group, LLC

CPE: 1.5 | Ethics CPE: No
Session Level: Overview
Field of Study: Accounting (Governmental)
Recommended Prerequisite: None
 
Significant changes have impacted fraud fighting within U.S. government agencies these past few years. The post-pandemic era has seen economic turmoil, the emergence of generative artificial intelligence (GenAI), the rise of nation state actors mounting coordinated attacks to steal from government programs and an increase in political polarization. Government agencies at every level are now experiencing new innovations to help in the fraud fight, but also challenges, including instability and inconsistency at senior levels of government.

In this session, you will explore the changes fraud fighters will face in 2025 and beyond and how they can maximize opportunities and mitigate challenges to build effective anti-fraud programs.

You Will Learn How To: 

• Identify the macro trends influencing fraud prevention in the U.S. government in 2025. 
• Navigate emerging technology solutions for the anti-fraud profession. 
• Recognize aspects of an effective anti-fraud program amid political shifts.

Gerald E. Fradin, J.D.
Vice President and Chief Fraud Officer Northwestern Mutual

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Management Services
Recommended Prerequisite: Basic knowledge of the “Three Lines” model.
 
In this session, you will explore how risk governance, management, culture and the three lines of defense contribute to a comprehensive enterprise anti-fraud program. Historically, fraud risk was managed either at the operational level (decentralized), or through a centralized anti-fraud function dedicated to evaluating and implementing controls and training designed to detect and prevent fraud. However, as fraud schemes have become more complex, coordination across departments and all three lines of defense is essential for effectively preventing, detecting and investigating fraud.

This session will focus on identifying, optimizing and coordinating the different roles and responsibilities for managing fraud risk across the three lines. The presentation will include a discussion of how the successful implementation of fraud prevention and detection technology requires integration with security tools, operational systems and customer data sources across the three lines.

You Will Learn How To:

• Identify approaches for dividing fraud risk management responsibilities across the Three Lines Model.
• Strategize and coordinate fraud prevention and detection activities across the Three Lines Model.
• Recall core principles and tools for fraud risk governance.

Ricky D. Sluder, CFE
Head Fraud Solutions for North America Quantexa

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Auditing
Recommended Prerequisite: None
 
The fraud landscape has changed, but many investigative tools have not. Whether you are in government oversight, financial services, healthcare or insurance, the challenge is the same: fraudsters are more sophisticated, the schemes more connected and the data more fragmented than ever before.

This session explores how investigators are moving beyond chasing isolated alerts and building complete investigative narratives with connected data. You will learn how modern tools like entity resolution, graph analytics and behavioral intelligence are transforming investigations to reduce false positives, surface hidden patterns and enable stronger, defensible outcomes. This session will deliver a new lens for understanding — and staying ahead of — today’s most elusive threats.

You Will Learn How To:

• Recognize the limitations of traditional fraud detection tools in today’s fast-moving, hyperconnected threat landscape.
• Explore how entity resolution and graph analytics are used across government, banking, insurance and health care to expose hidden fraud schemes.
• Shift from reactive alerts to proactive investigation, reducing false positives and revealing meaningful patterns sooner.
• Examine real-world applications of contextual investigation to synthetic identity fraud, insider collusion and procurement schemes.

Anurag Mohapatra and Yulia Shvetsova

CPE: 1.5 | Ethics CPE: No
Session Level: Overview
Field of Study: Auditing
Recommended Prerequisite: None
 
Fraudsters win by sharing playbooks, tactics and mule networks across platforms and institutions. In 2024, scams made up 52% of all fraud attempts by volume in the United States, according to the NICE Actimize 2025 Fraud Insights Report. That is a signal that the status quo is not working, and financial institutions need to embrace a unified approach to fighting fraud.

In this session, you will explore a smarter, connected approach to stopping scams. Drawing from the Scams Information Sharing Industry Work Group recommendations, you will review a phased, actionable blueprint for industry-wide data sharing while addressing real-world constraints like privacy, trust and implementation complexity.

You Will Learn How To: 

• Determine why a siloed fraud defense is no match for today’s organized scam tactics.
• Recognize how U.S. and global models are converging around collaborative detection.
• Identify what financial institutions can do today to start sharing the right data.
• Recognize real results from banks using cross-institutional signals to reduce scam losses.

Russell Mills, CFE, CIP, GAICD
Ph.D. Candidate

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Auditing
Recommended Prerequisite: Basic knowledge of the fraud detection and investigation process; Knowledge of and experience with basic data analytics tools and techniques.
 
Insurance fraud remains a persistent challenge, driving up costs and increasing premiums for consumers. While fraud schemes have evolved overtime — from 19th century “railway spine” claims to modern-day staged accidents — detecting fraudulent claims remains a complex task.

This session will explore how linguistic analysis of insurance claim descriptions can enhance fraud detection efforts. Drawing on research into real-world claim narratives, you will learn how certain linguistic patterns can serve as early indicators of fraud. By integrating these insights into existing fraud detection frameworks, insurance companies can improve claim triaging, reduce false positives and minimize unnecessary scrutiny of legitimate claimants.

You will also explore research that contributes to the insurance industry by offering a novel approach to enhance fraud detection using unstructured data, potentially leading to more accurate fraud detection techniques, resulting in cost savings, improved customer satisfaction and increased employee morale.

You Will Learn How To:

• Recall the key elements of insurance fraud.
• Explore the role and potential of linguistic analysis in enhancing fraud detection.
• Recognize the benefits of early fraud detection.
• Identify the challenges and limitations of existing fraud detection models.

Marie Rice, Ph.D., CFE, CIA and David Glodstein, CFE, CPA,DBA

CPE: 1.5 | Ethics CPE: No
Session Level: Overview
Field of Study: Personal Development
Recommended Prerequisite: None
 
The Justice for Fraud Victims Project (JFVP) is a collaboration among law enforcement, academia, and Certified Fraud Examiners (CFEs) that provides an experiential learning model for future anti-fraud professionals. Under the supervision of CFEs, law enforcement, and college faculty, students conduct financial analyses, participate in interviews with alleged victims, and present their findings through written reports and oral presentations. Through the JFVP, CFEs, faculty, and students make a direct impact in their communities while assisting law enforcement in the fight against fraud. This session will examine the three versions of the JFVP model that have evolved since its inception in 2010, provide an overview of cases investigated through the program, and offer practical insights for those interested in participating in the JFVP.

You Will Learn How To:

• Recognize the purpose and structure of the Justice for Fraud Victims Project (JFVP) and how it supports fraud investigations.
• Identify the different variations of the JFVP model and the criteria for each. 
• Analyze real-world applications of the JFVP model and assess its effectiveness in fraud cases.

Patricio Munoz, CFE, CPA
Director, Forensic KPMG LLP

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Auditing
Recommended Prerequisite: Attendees should have prior knowledge of basic investigation procedures
 
What happens when fraud occurs in your organization? How should you respond and manage the fallout? What does this mean for the internal audit function going forward? In this session, attendees will learn what to do when fraud is suspected, including best practice when planning, conducting fieldwork and reporting. Attendees will learn via case studies from real investigations over the past year.

You Will Learn How To:

• Recall best practices for conducting investigations and managing remediation.
• Explore case studies to identify strategies for fraud investigation and reporting.

Leah Lane, CFE
Director, Investigations SunHawk Consulting, LLC

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Communications and Marketing
Recommended Prerequisite: Prior experience planning and conducting investigatory interviews in a fraud investigation.
 
In today’s economy, many companies conduct business and have offices around the world. To be an effective company investigative resource, you must be able to traverse the international landscape and successfully conduct interviews to gather facts. When faced with interviewing subjects outside your native country, what specified steps should you take? What factors should you consider to conduct the most successful interviews? This session will examine the key components for success in these complex scenarios.

You Will Learn How To:

• Determine why planning, strategies and logistics are important to any international investigation.
• Recognize the legal and cultural considerations for international interviews.
• Uncover tips and hints on how to conduct interviews across borders.

Tom Caulfield, CFE
Chief Operating Officer Procurement Integrity Consulting Services

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Auditing
Recommended Prerequisite: General knowledge of fraud and abuse schemes in today’s contracting; Understanding of the traditional mitigation steps to reducing fraud risks.
 
Many global organizations face some level of risk in achieving and maintaining integrity with government contracting. Contracting integrity is the state or condition where all phases of procuring organizational goods and services are performed honestly, fairly, impartially, legally and are appropriately transparent. The pursuit of contracting integrity goes beyond just the risks from fraud to include contracting abuse, non-compliance to established procurement policy and a lack of organizational commitment to integrity.

In this session, you will explore how global experts in the anti-fraud profession have discovered that the most effective path to contracting integrity is to study and better understand the components of contracting risks. You will also learn how the mindset of the fraudster and others puts contracting at risk, vulnerabilities in contracting methods and the components of a well-designed mitigation control system.

You Will Learn How To:

• Identify fraud and abuse schemes in global contracting.
• Recognize the common personality traits of these types of perpetrators.
• Determine the potential risks of poorly designed integrity controls.
• Develop key components for an effective contracting integrity control system.

Steve Lenderman, CFE
Head of Fraud Prevention iSolved

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Auditing
Recommended Prerequisite: Knowledge and or experience working in a fraud prevention role.
 
The session delves into adapting and applying fraud prevention strategies from the banking sector to various industries. You will explore the significance of leveraging advanced technologies, such as AI and machine learning, to detect and prevent complex fraud patterns in real-time. The discussion will also cover stringent authentication processes like multi-factor authentication and biometrics, comprehensive training for employees and customers, and ensuring regulatory compliance.

In this session, you will discover the importance of collaboration and information sharing between industries, as well as proactive measures like real-time monitoring and transaction reconciliation. Additionally, this session will emphasize maintaining customer trust and reputation management while exploring specific adaptations for industries like health care, retail and telecommunications. 

You Will Learn How To:

• Identify techniques for proactive fraud prevention and cross-industry collaboration.
• Recall advanced fraud detection technologies and explore industry-specific adaptations.
• Build a culture of training and vigilance within your organization.

Rebecca Shea and Heather Dunahoo, CPA

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Auditing
Recommended Prerequisite: Knowledge of fraud and risk management, particularly in the public sector.
 
The pandemic brought public sector fraud to the forefront of discussion, but as organizations move beyond this period, what are the emerging risks, challenges and opportunities to consider?

You Will Learn How To:

• Recognize post-pandemic changes to the fraud landscape and the nonfinancial impacts of fraud in government programs.
• Identify how transnational organized crime and beneficial ownership risks are evolving in this environment.
• Recognize challenges and opportunities to inform the public and help program officials develop a prevention mindset.

Madeline Johnson, CFE, MBA
Auditor State of Tennessee

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Information Technology
Recommended Prerequisite: Basic knowledge of Excel
 
Whether you are in the trenches of a financial audit or conducting simple compliance, you can easily fall into the habit of “rinse and repeat” when reviewing past work papers. Fortunately, there’s one underutilized tool already on your laptop that gives you the ability to test the entire population instead of random samples — all in the same amount of time.

In this interactive session, you will learn how to utilize the VLOOKUP function and pivot tables in Excel to analyze large amounts of data in both auditing and data modeling scenarios. Files used during this workshop will be available for download beforehand so that you may work alongside the presentation.

You Will Learn How To:

• Determine clear objectives and the purpose of work papers.
• Apply VLOOKUP and pivot tables and determine how they relate to risk assessment.
• Recognize how pivot tables are used as a quality assurance tool for data modeling.

Jeff Matthews, CFE
Partner, Forensic Accounting and Commercial Damages HKA Global

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Auditing
Recommended Prerequisite: A basic understanding of construction contracts, terminology and auditing practices.
 
In the years following the global pandemic, heightened uncertainties have intensified pressures and challenges construction project stakeholders face. Yet, the most common causes of fraud claims and disputes remain largely unchanged, stemming from repeated failures to properly identify and address construction fraud risks. Additionally, many auditors inherit contract limitations governing project audits and monitoring.

While cost inflation may have slowed, financial pressures continue their presence through long-term projects as capital costs remain higher than ever. Under financial tensions, contractors and administrators may resort to alternative ways of recovering costs, leading to clashes over the interpretation of costs clauses, alleged variations, or fraud and misconduct. Left unchecked, these challenges can be a blueprint for disaste” for auditors and fraud fighters.

You Will Learn How To:

• Identify contract language that can limit the effectiveness of anti-fraud activities.
• Anticipate construction fraud risks throughout the project cycle, from the bid process to the final draw.
• Implement best practices for executing right-to-audit clauses.
• Develop methods to prevent, detect and deter construction fraud and misconduct.

Aaron Frye
Founder & CEO Lucid Point Consulting

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Management Services
Recommended Prerequisite: Knowledge of and experience working in fraud operations as an end-user of fraud tools, or working in fraud strategy as an end-user of fraud tools and writing rules.
 
In this session, you will learn about the wide range of fraud risk-related controls that can be implemented to reduce unauthorized access and transactions from occurring. You will explore which entry points or channels they should be implemented within and how to operationalize these controls to ensure a proper return on investment (ROI) post-implementation.

You Will Learn How To:

• Recognize the value of payment fraud controls in defeating AI threats.
• Differentiate between verification tools and authentication tools.
• Identify controls that can be layered in online, mobile and telephone channels for payments.
• Utilize your organization’s data to reduce payment fraud risks.

Robert Hogan, CFE
Forensic Accountant / Fraud Examiner Hogan Forensics

CPE: 1.0 | Ethics CPE: No
Session Level: Basic
Field of Study: Auditing (Governmental)
Recommended Prerequisite: None
 
Grants management faces constant fraud risks that demand vigilant oversight and flexible strategies. This presentation examines both common and emerging fraud schemes and offers a practical toolkit for professionals to protect the integrity of grant processes. Attendees will learn to spot red flags and vulnerabilities exploited by fraudsters.

You Will Learn How To:

• Identify and evaluate red flags and vulnerabilities in the grant application and distribution process that could facilitate fraudulent activities.
• Develop and implement proactive controls and oversight mechanisms to mitigate fraud risk
• Formulate and execute a comprehensive response plan to investigate and remediate detected fraud.

Brandi Steinberg
Senior Manager IAG Forensics & Valuation

CPE: 1.0 | Ethics CPE: No
Session Level: Overview
Field of Study: Accounting
Recommended Prerequisite: None
 
This session is meant for external forensic accountants who are hired to investigate fraud allegations or recreate financials. The first part of the session will detail how to use documents initially provided to begin the analysis and explain necessary language for third-party requests to subpoena additional account statements as needed. You will see multiple examples of financial documents (e.g., tax returns and account statements) and the end results of asset tracing. By attending, you will also understand best practices for written reports and schedules of findings.

You Will Learn How To:

• Recognize necessary financial documents needed for analysis and asset tracing.
• Identify necessary language for document requests and third-party subpoenas.
• Perform tracing of known accounts and identify questionable transactions.
• Develop reports and schedules of findings.

Marc Evans, CFE
Co-Founder Fraud Hero

CPE: 1.0 | Ethics CPE: No
Session Level: Basic
Field of Study: Auditing
Recommended Prerequisite: None
 
Explore how cyber criminals use social engineering to manipulate and deceive, bypassing technological defenses by targeting human vulnerabilities. This session will uncover the tactics behind common social engineering attacks, such as phishing and impersonation, and demonstrate their role in facilitating cybercrime. You will gain practical insights into recognizing these threats and learn strategies to protect yourself and your organizations from falling victim to these sophisticated scams.

You Will Learn How To:

• Identify common methods that cyber criminals use to exploit trust and how they bypass security protocols with human hacking.
• Recognize how these schemes are used to commit larger crimes, including data breaches, financial theft and organizational sabotage.
• Implement proactive measures to recognize, respond to and mitigate social engineering attacks.

Daniel Cannon, CFE, CPA, CGMA
Chief Compliance Officer Schindler Elevator Corporation

CPE: 1.0 | Ethics CPE: Yes
Session Level: Basic
Field of Study: Regulatory Ethics
Recommended Prerequisite: None
 
This session will present a roadmap for developing a robust compliance and ethics department from the ground up, with actionable strategies for maintaining program effectiveness—especially during periods of unexpected resource constraints. This approach will be grounded to the U.S. Department of Justice’s Evaluation of Corporate Compliance Programs (September 2024).

You Will Learn How To:

• Design an effective compliance program that integrates culture, governance and risk-based policies.
• Discover methods to prioritize high-risk areas, leverage technology and maintain program credibility when resources are limited.
• Develop compliance practices to address the DOJ’s three core competencies for corporate compliance programs.

This session provides ACFE ethics credit, which counts toward the ACFE's annual ethics CPE requirement for CFEs. To learn more about the ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE.

Tatiana Bagrii
Corporate and FinTech Legal Assistant McGeorge School of Law

CPE: 1.0 | Ethics CPE: No
Session Level: Advanced
Field of Study: Specialized Knowledge
Recommended Prerequisite: Basic understanding of how cryptocurrencies work, including concepts such as blockchain technology, mining, the difference between IPO and ICO, digital wallet, and the difference between cryptocurrency and electronic money.
 
Cryptocurrency transaction fraud is surging at an alarming rate in the U.S., with financial losses skyrocketing from $500 million to $5.5 billion since 2017, according to the FBI’s 2023 Cryptocurrency Fraud Report. As cryptocurrency adoption grows, so do tactics used by fraudsters to exploit investors, businesses and the broader financial system.

This session will explore high-profile fraud cases, including multimillion-dollar pyramid schemes, market manipulation charges and NFT scams. You will gain insights into the current challenges in combating crypto fraud, including the lack of anti-fraud laws and enforcement mechanisms. In addition to examining the latest fraud schemes, you will learn actionable legal strategies for individuals and businesses to reduce these risks.

You Will Learn How To:

• Examine notable legal cases related to fraudulent cryptocurrency transactions.
• Investigate the tactics employed by fraudsters to misappropriate funds.
• Develop strategies to combat crypto fraud, including geofencing, two-factor authentication and mandatory licensing.

Ken Monsenior Sinclair, CFE, CPA
President KMS Financial Consulting

CPE: 1.0 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Auditing
Recommended Prerequisite: Attendees should possess a basic understanding of internal control systems such as policies and procedures that are used to prevent and detect fraud.
 
Auditors play a crucial role in the fight against fraud, yet many are trained to assess fraud risks only from a high-level perspective. This session bridges that gap by equipping auditors and other anti-fraud professionals with practical tools and strategies to prevent fraud from the ground up. Through a combination of the theory of fraud detection techniques and real-world examples, this presentation will assist fraud examiners, investigators, managers and other professionals with tools that they can use to heighten their fraud detection efforts.

In this session, you will gain firsthand experience that can be applied immediately, enabling you to incorporate data analytics and forensic analysis into your internal control procedures, financial statement reviews and investigations.

You Will Learn How To:

• Identify the auditor’s responsibility in fraud detection.
• Integrate forensic techniques into audit procedures.
• Determine how auditors can detect fraud through enhanced scrutiny of financial records. 
• Recognize common pitfalls and challenges for auditors when fraud is concealed in financial statements.

Alaa Abdel Qader
Fraud Risk Management Division Leader Zain Jordan for Telecommunication

CPE: 1.0 | Ethics CPE: No
Session Level: Basic
Field of Study: Auditing
Recommended Prerequisite: Basic understanding of mobile money and fraud fundamentals. Basic knowledge in fraud prevention. Basic knowledge about structured data transformation.
 
With the diversification of mobile wallet services provided by different telecom operators, it becomes a great opportunity to harness telecom data in enrich fraud prevention/detection portfolios for lower detection time and exposure to uncovered areas of fraud in the fintech landscape.

In this session, you learn how fraud analysts are applying nowadays modern fraud prevention and detection techniques using Business Intelligence tools and untraditional metrics in the industry to detect and prevent illicit mobile wallet transactions between national and international payment service providers.

You Will Learn How To:

• Recall mobile money fraud detection techniques.
• Identify fraud risks in buy now, pay later programs.
• Identify geospatial attributes to assist in fraud detection.
• Recognize how using machine learning and AI can decrease fraud detection time.

Enobong Essien, CFE and Adebayo Soares

CPE: 1.0 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Auditing
Recommended Prerequisite: Knowledge of and experience with money laundering regulations, the stages of money laundering and the ways money can be laundered.
 
Fraud and money laundering are not isolated issues; they are deeply interconnected, with fraud often serving as a precursor or facilitator for money laundering schemes. In this session, you will delve into the urgent need to integrate anti-fraud and anti-money laundering strategies to effectively combat financial crime. You will be provided with a comprehensive analysis of how these crimes intersect, exploring their mutual impact on the financial system and regulatory frameworks.

You will also examine the limitations of addressing fraud and money laundering separately, showcasing real-world case studies where a unified approach has led to more successful outcomes. This session will outline how coordinated strategies can enhance detection, streamline investigations and improve enforcement efforts.  By advocating for a more integrated approach, you will gain actionable insights for improving the effectiveness of financial crime prevention and enforcement, ultimately leading to a more robust and resilient financial system.

You Will Learn How To:

• Recognize how fraud and money laundering are linked.
• Identify the limitations and challenges of tackling fraud and money laundering separately.
• Recall best practices and strategies for integrating anti-fraud and anti-money laundering efforts.
• Analyze case studies that demonstrate the benefits and successes of a unified approach.
• Develop actionable recommendations for policymakers.

Sue Ann Van Dermyden, J.D., A and Anurag Jain

CPE: 1.5 | Ethics CPE: Yes
Session Level: Intermediate
Field of Study: Auditing
Recommended Prerequisite: Experience conducting fraud, compliance or workplace investigations.
 
In this session, you will dive into a compelling, hypothetical workplace scenario where an individual manipulates financial systems while using abusive conduct to deflect oversight. By examining the behavioral cues that often precede financial misconduct, you will discuss how disruptive actions, like intimidation, retaliation or misuse of authority, can act as early warning signs of deeper ethical breaches. You will then turn to the challenge of managing parallel investigations — where both workplace behavior and financial misconduct are in play. 

In this session, you will learn practical strategies for conducting defensible, well-documented investigations across both domains. You will explore how to apply recognized credibility assessment factors and build reports that stand up to scrutiny from decision-makers, legal counsel and regulatory bodies alike.

You Will Learn How To:

• Spot behavioral red flags that may signal hidden financial misconduct.
• Recognize the overlaps and differences in investigating workplace behavior versus financial wrongdoing.
• Conduct parallel investigations to ensure defensible outcomes.

This session provides ACFE ethics credit, which counts toward the ACFE's annual ethics CPE requirement for CFEs. To learn more about the ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE.

Jennifer Mackovjak, CFE and Craig Kelbus

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Auditing
Recommended Prerequisite: Understanding of public records available (the court system, recorders' offices, Freedom of Information Act requests, etc.)
 
Obtaining information directly from primary sources is critically important to any investigation. While database records, court and government portals, and other secondary sources are excellent starting points for research, they rarely provide the complete picture. Investigators can miss vital details — whether in asset searches, due diligence or internal investigations — if they rely only on secondary information without examining the underlying documents.

In this session, you will review real-world examples where crucial information could have been overlooked without accessing primary documents. You will also explore the ever-changing limitations and nuances of court coverage across jurisdictions, underscoring the risks of relying on incomplete or outdated secondary sources.

You Will Learn How To:

• Identify best practices for using primary source documents and where and how to obtain them.
• Navigate the thread of a lead found through database research to identify new avenues of inquiry, investigative leads and intelligence from primary sources to aid in a fraud investigation.
• Identify the limitations of database information for court filings.

Roland Winter, CFCI, CFCS
Executive Director, Forensic and Cybersecurity KordaMentha

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Auditing
Recommended Prerequisite: None
 
Serial fraudster Peter Foster, Australia's most notorious conman of the past 50 years, is the master of investment scams, which included promoting bogus diet products and "guaranteed" gambling success through sports arbitrage betting. Foster also helped the wife of former British Prime Minister Tony Blair purchase real estate under dubious circumstances, resulting in an international scandal dubbed "Cheriegate." The self-proclaimed "International Man of Mischief" eluded capture on numerous occasions, even removing a location monitoring device while on bail, causing havoc and embarrassment for law enforcement agencies.

In this session, you will gain a detailed overview of the investigation into this global conman and his strategic use of famous models and individuals, like the Duchess of York, to unwittingly perpetrate large-scale investment frauds, which reaped tens of millions of dollars over many years.

You Will Learn How To:

• Identify how and why investment frauds occur.
• Develop methods to protect yourself and business interests from fraud schemes.
• Examine the case management and investigation process for multi-jurisdictional investment fraud cases.
• Navigate evidence preparation for criminal and civil prosecutions, as well as effectively collaborate with public and private stakeholders.

John D. Gill, J.D., CFE and Walt Pavlo

CPE: 1.5 | Ethics CPE: Yes
Session Level: Basic
Field of Study: Behavioral Ethics
Recommended Prerequisite: None
 
ACFE President John Gill, J.D., CFE, will lead an interview with Walter Pavlo, a convicted fraudster who first spoke at the ACFE Global Fraud Conference in 2004. Pavlo participated in the MCI/WorldCom financial statement fraud that led to one of the largest bankruptcies in U.S. history. At the same time, he also managed to steal $6 million from the company for himself. Upon his release from prison, Pavlo decided to share his story with the ACFE and others. Since 2004, he has spoken for dozens of groups across the country, and he also consults and writes on financial crime and punishment for Forbes magazine and New York University Law School.

In this session, Pavlo will discuss what he has learned in his 20-year career after prison, what mistakes businesses are still making with fraud prevention and what suggestions he has for fraud examiners to tackle fraud in the future.

You Will Learn How To:

• Determine the pressure and rationalization for fraud from a fraudster's point of view.
• Identify risk areas that provide opportunities for financial statement fraud.
• Examine trends in financial crime.

*The ACFE does not compensate convicted fraudsters.

This session provides ACFE ethics credit, which counts toward the ACFE's annual ethics CPE requirement for CFEs. To learn more about the ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE.

George Vamvourellis and Ahmed Alhammadi

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Specialized Knowledge
Recommended Prerequisite: None
 
In today’s increasingly complex global landscape, due diligence is no longer just a checklist — it is a strategic risk management tool. This session examines how a multi-industry, cross-border investment strategy requires a tailored and proactive approach to identifying and mitigating fraud and risk. Drawing on real-world experience, the session will explore how reputational, compliance and financial risks are evaluated across diverse environments and how technology is transforming the due diligence process. Special focus will be given to key risk areas such as anti-money laundering, anti-bribery and corruption, sanctions and geopolitical exposure.

In this session, you will gain practical strategies and tools they can apply within their own organizations, informed by lessons learned from actual transactions and a deeper understanding of how to embed resilience into the due diligence process.

You Will Learn How To:

• Identify key fraud and risk indicators during the due diligence process across various industries and geographies.
• Address common challenges in evaluating reputational, financial and compliance risks. 
• Apply practical frameworks and tools to enhance due diligence procedures.

Joanna A. Smith, CFE, CIA,CPA
Director of Internal Audit Ventas

CPE: 1.5 | Ethics CPE: No
Session Level: Basic
Field of Study: Auditing
Recommended Prerequisite: Fundamental knowledge of data analytics.
 
This session will explore the intersection of internal audit skills and fraud data analysis, highlighting how auditors can leverage their expertise to build effective fraud detection and prevention strategies. You will first examine the foundational internal audit skills essential for identifying fraud risks, such as analytical thinking, risk assessment and control evaluation. You will also explore the principles of data analysis, focusing on techniques and tools that can enhance fraud detection efforts, as well as how to apply data analytics to uncover patterns, anomalies and red flags of potential fraud. Additionally, you will review the integration of fraud data analysis into the internal audit function, emphasizing the importance of continuous monitoring, collaboration with other departments and staying current with evolving fraud trends.

In this session, you will discover actionable insights and best practices for strengthening fraud detection and prevention capabilities by utilizing their internal audit skills effectively. You will also gain a comprehensive understanding of how to merge internal audit expertise with advanced data analytics to build a robust framework for combating fraud.

You Will Learn How To:

• Develop best practices for collaborating across departments to enhance fraud prevention efforts.
• Identify essential internal audit skills for effective fraud detection and prevention.
• Integrate fraud data analysis into the internal audit process for continuous monitoring and proactive fraud detection.

Hassan Khayal, CFE, CIA, CRMA
Chief Internal Auditor Mohamed Bin Zayed University of Artificial Intelligence

CPE: 1.5 | Ethics CPE: No
Session Level: Overview
Field of Study: Auditing
Recommended Prerequisite: None
 
In this session, you will explore the complexities of fraud through the lens of three significant cases. Each case will reveal the methodologies used, the impact on victims and the regulatory and legal responses that followed. This session will examine evolving fraud schemes, strategies for detection and prevention, as well as the legal and ethical considerations for individuals and organizations. By analyzing these case studies, you will gain actionable insights for improving fraud prevention strategies and enhancing vigilance in both personal and professional contexts.

You Will Learn How To:

• Recognize the value of indirect data analysis.
• Identify scenarios where repeated questioning is appropriate.
• Determine why an “immaterial amount” of fraud does not exist.

Dr. Ursula Schmidt, Ph.D., CCEP-I
Founder Schmidt Advisory

CPE: 1.5 | Ethics CPE: No
Session Level: Overview
Field of Study: Business Management & Organization
Recommended Prerequisite: None
 
Anti-fraud measures often target restricted groups within an organization. This may be because the risk of fraud is very narrowly defined, or because discussing fraud openly is not considered desirable. When fraud has happened, hindsight bias kicks in. In complex cases, fraud could often have been prevented if more departments were aware of the risks inherent to their activities and the possible measures to address them.

Here is where perception of detection kicks in — mitigating fraud risk instead of focusing on repairing damage after a breach. When fraud is perceived as a risk that concerns the entire organization, measures to prevent it can be integrated within all organizational processes across the three lines of defense. Fraudsters act covertly, but their chances to hide diminish with each additional person that is made aware of the risk. Addressing fraud at the “front end” is even more effective when leaders promote good governance and an ethical culture as key drivers for perception and detection of fraud.

This presentation seeks to demystify fraud by integrating the concept of perception of detection of fraud throughout the organization.

You Will Learn How To: 

• Recognize the risks and limits of hindsight bias when fraud has happened. 
• Recall why anti-fraud measures often fail.
• Develop a new vocabulary for moving anti-fraud measures from hindsight to the front end.
• Identify best practices for holistic anti-fraud management along all the defense lines and up to the governing body.

Cynthia Hetherington, CFE, OSC
CEO/Founder Hetherington Group

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Information Technology
Recommended Prerequisite: Understanding with open source information, social media and the use of basic online search tools.
 
Artificial intelligence (AI) has rapidly improved open-source intelligence (OSINT) investigations, particularly in fraud detection and risk assessment. However, AI-generated OSINT comes with a significant challenge: hallucinations. These misleading or fabricated results can lead to investigative missteps, financial losses and reputational risks.

This session will explore how AI hallucinations impact OSINT-driven fraud investigations and present proven strategies to detect, mitigate and counter false intelligence. You will gain insights into real-world cases where AI-generated misinformation misled fraud investigations and learn practical techniques to enhance AI-driven OSINT accuracy.

You Will Learn How To:

• Understand AI hallucinations and their impact in OSINT investigations.
• Develop strategies to counter these challenges.
• Implement AI-driven fact-checking as part of fraud prevention tactics.

Michael Schidlow, CFE
Professor and Lecturer

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Auditing
Recommended Prerequisite: Attendees should have a functional knowledge of fraud and money laundering risks; this could include operational experience in the fraud risk mitigation, investigation and/or audit practice.
 
The meteoric rise of the gig economy revolutionized how services are provided and consumed across the globe. Platforms like Fiverr, Uber and Airbnb have democratized work, allowing freelancers to connect with clients seamlessly. While these platforms have unleashed a new wave of economic empowerment, they have also inadvertently created fertile ground for new and sophisticated forms of financial crime. This session will delve into the dark underbelly of the gig economy, exposing how fraudsters and criminals exploit these platforms to conduct illicit financial activities, challenging you to identify and understand the nuanced risks inherent to this digital frontier.

In this session, you will explore the emerging connection between fraud and money laundering, examining how traditional schemes have morphed into digital-first threats leveraging the gig economy's infrastructure. From synthetic identity fraud that allows bad actors to set up untraceable profiles to work-from-home scams that recruit unsuspecting participants as money mules, this session will reveal the many cracks through which fraud and laundering activities can seep. By the end of this session, you will leave with a deeper understanding of how fraud and money laundering intersect in this modern economic space, equipped with tools and knowledge to proactively address these issues in their own organizations. As the lines between freelance work and traditional employment continue to blur, and as criminals adapt their methods to exploit these changes, it is crucial for professionals to stay ahead of these trends.

You Will Learn How To:

• Identify the gig economy’s unique structure and how lack of regulation creates vulnerabilities to fraud and money laundering activities.
• Recognize red flags and patterns associated with synthetic identity fraud, money mule recruitment and work-from-home scams that specifically target gig platforms.
• Enhance fraud detection.

Dora Gomez, CFE, CRMA and Lisa Frikker-Gruss, CFE

CPE: 1.5 | Ethics CPE: No
Session Level: Overview
Field of Study: Auditing
Recommended Prerequisite: None
 
In today’s rapidly evolving digital landscape, organizations face unprecedented levels of fraud, which requires robust and adaptive fraud prevention strategies. This session will explore innovative approaches to fortify your fraud team, ensuring they are equipped to tackle the increasing complexity and volume of fraudulent activities, using cutting-edge tools such as artificial intelligence (AI) and machine learning to more effectively detect emerging threats. You will gain actionable insights and practical strategies to strengthen their fraud teams through continuous education and specialized training programs, ultimately safeguarding their organizations against the ever-growing threat of fraud.

You Will Learn How To:

• Foster collaboration between departments to create a unified front and optimize your fraud team.
• Establish dedicated alert and investigative teams that synchronize with the organization’s fraud strategy..
• Implement proactive measures to identify and mitigate potential fraud risks before they escalate with a feedback loop.

Derek Ellington, CFE
Certified E-Discovery Specialist Ellington Digital Forensics, LLC

CPE: 1.5 | Ethics CPE: Yes
Session Level: Basic
Field of Study: Auditing
Recommended Prerequisite: None
 
Investigations don’t always go as expected. Evidence can reveal unexpected activities that shift the scope, urgency and reporting obligations of a case. In this session, you will explore how digital forensic and fraud professionals navigate these unforeseen discoveries while maintaining ethical and legal integrity.

Through real-world scenarios, you will discuss best practices for handling sensitive findings such as organized crime ties, digital asset transactions, explicit content, addiction-related behaviors, and other potentially criminal or reputationally significant information. You will also examine the nuances of mandatory reporting requirements, the ethical dilemmas posed by unrelated but concerning discoveries and strategies for maintaining investigative objectivity. By attending, you will gain practical insights into recognizing key indicators, managing complex evidence and ensuring professional, legally compliant documentation.

You Will Learn to:

• Identify key indicators that may shift the focus or scope of an investigation, including signs of financial crimes, organized crime involvement and explicit content.
• Recognize professional and legal responsibilities tied to reporting certain types of evidence, particularly when discoveries go beyond the original investigation.
• Explore ethical considerations when encountering sensitive but unrelated derogatory information and best practices for documentation.
• Examine real-world case studies illustrating how investigators navigate complex evidence while maintaining investigative integrity.
• Identify strategies for balancing investigative curiosity with professional boundaries, avoiding bias and ensuring compliance with organizational policies and legal frameworks.

This session provides ACFE ethics credit, which counts toward the ACFE's annual ethics CPE requirement for CFEs. To learn more about the ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE.

Zach Kelley, MS
Associate Professor of Instruction Texas State University, McCoy College of Business, Department of Information Systems and Analytics

CPE: 1.5 | Ethics CPE: No
Session Level: Intermediate
Field of Study: Information Technology
Recommended Prerequisite: Experience utilizing technology to aide in conducting fraud investigations.
 
This session will take an inside look at how a cutting-edge partnership between the Department of Information Systems and Analytics at Texas State University and regional district attorneys is revolutionizing the way evidence is analyzed. You will explore the step-by-step AI-driven workflow, from automated image bucketing powered by machine vision to audio transcription and key-segment extraction enhanced by large language models, and finally, to comprehensive device scans that go beyond rigid keyword searches. Discover how this innovative approach not only expedites investigative processes but also unearths deeper context and meaning, ultimately enabling more effective case building and justice delivery.

You Will Learn How To:

• Recognize the value of partnerships through a real-world example between regional district attorneys and Texas State University’s Department of Information Systems and Analytics.
• Examine the methods used in an AI-driven workflow for analyzing evidence.
• Develop best practices for faster, more efficient analyses during fraud investigations.

Svetlana Ulianova, MS, CFE and Arushi Garg

CPE: 1.5 | Ethics CPE: No
Session Level: Overview
Field of Study: Accounting
Recommended Prerequisite: None
 
This session will highlight how Mastercard tracks and combats malicious activity by monitoring and analyzing every stage of a compromised card’s lifecycle. You will explore how Mastercard’s Cyber Analytics team focuses on understanding the fraud life cycle of compromised primary account numbers (PANs), enabling the development of effective fraud-prevention solutions.

You Will Learn How To:

• Recognize how cyber criminals steal payment card information and test compromised cards for validity.
• Examine the activities of threat actors.
• Determine how cyber analytics teams build machine learning models.

Bret Hood
Director 21st Century Learning & Consulting LLC

CPE: 1.5 | Ethics CPE: Yes
Session Level: Intermediate
Field of Study: Behavioral Ethics
Recommended Prerequisite: Basic knowledge of the components of ethical thinking; Prior familiarity with bias and common cognitive thinking traps.
 
In this session, you will develop critical thinking skills to evaluate information objectively, identify biases and assess the implications of your choices. This session explores concepts like ethical fading, where moral considerations fade from view under pressure, and the framing effect, which subtly alters perception and judgment based on how information is presented.

Through case studies, interactive discussions and decision-making simulations, you will learn to recognize and mitigate these cognitive traps, fostering ethical accountability and balanced decision-making. By the end of the session, you will be equipped to approach ethical challenges with clarity, integrity and confidence.

You Will Learn How To:

• Recall the Framing Effect and its impact in fraud investigations.
• Differentiate between critical thinking models and the fraud theory approach. 
• Assess the impact of ethical fading in the workplace. 
• Determine methods to enhance perspective-taking as it relates to ethical decision-making.

This session provides ACFE ethics credit, which counts toward the ACFE's annual ethics CPE requirement for CFEs. To learn more about the ethics CPE requirement for CFEs, please visit ACFE.com/EthicsCPE.