Description

Part 1 of 2. You’ll never think about fraud the same way again after this session examining the psychology of both investigators and perpetrators. This story-based presentation will use first-hand accounts and the latest research to show why some traditional investigational practices are more harmful than helpful. This two-part series will expose myths and dangers lurking in our assumptions about fraud. We will explore misunderstandings about skepticism and learn how auditors and investigators may unwittingly assist the same fraud schemes they are trying to thwart. We will challenge the “sacred cows” of the industry and help us develop more effective thinking approaches for fraud investigation, detection and deterrence.

Target Audience

CPAs, audit, governance, investigative and compliance professionals wanting to learn more effective ways to deter, detect and investigate fraud and gain a deeper understanding of behavioral science surrounding fraud and related threats.

Course Objectives

• Identify at least one major foundational shift in the approach to fraud investigations
• Identify common errors in behavioral profiling

Subjects

• Behavioral profiling
• Psychology and reasoning related to both investigators and perpetrators

Prerequisites

Auditing experience and knowledge of terminology.