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Forensic Document Examination and Fraud Detection

Date(s): Nov 07, 2019 - Nov 08, 2019
Time: 8:15AM - 4:30PM
Registration Fee: $299.00
Cancellation Date: Oct 31, 2019
Location: JOHN M. KEEL LEARNING CENTER
City: Austin
Parking Info:

Parking for SAO, Professional Development courses is in Garage B (1511 San Jacinto Blvd.). The Garage signage may read 1511 San Jacinto or Garage B. The elevator in Garage B is not reliable. If you are unable to walk the stairs, please contact the professionaldevelopment@sao.texas.gov for alternate parking arrangements. Handicapped parking is free at the meters around the downtown area.

A course coordinator will Email you a parking permit prior to the course start date. A permit must be displayed or you will be ticketed.


Course Description

All organizations are subject to fraud risk. Altered documentation has become a significant risk as fraudsters leverage advances in technology to create or change documentation to commit fraud. One of the best fraud deterrents an organization can implement is a fraud detection program. When employees, customers, and vendors all know you are actively looking for fraud, it greatly reduces the potential for anyone to try to commit fraud. And creating fraud detection programs will help an organization reduce the financial, reputational, and business risks associated with fraud.

 

Organizations need to make committing fraud as unattractive as possible. Ignoring fraud risks can undermine the reputation, integrity, and professionalism of the organization and perceptions about the quality of the services it provides, leading to a loss in public confidence. While total elimination of fraud is unlikely to be achieved, it is important for momentum to be maintained and good practices to be developed and shared. The course will use best practices and will demonstrate how organizations can tackle external and internal fraud risks regarding altered documentation.


Potential CPE Credits: 16.0
Govt Hours: This class meets 16.0 hours of the 24-hour requirement for governmental CPE under Government Auditing Standards (yellow book), in most cases.
Technical Hours: This class meets 16.0 CPE credits of technical training in compliance with Texas Admin. Code Rule 523.102.

Instruction Type: Live
Experience Level: INTERMEDIATE
Category: Auditing

Course Objectives

Upon completion of this course, participants will be able to:

• Learning to identify fraudulent and altered documents

• Learning how to authenticate documents

• Understanding what metadata is and how to use it to uncover fraud

• Identifying the various ways to research and validate information

• Understanding Fraud Risk Assessments and how they can identify areas of greatest susceptibility for fraud

• Learning fraud prevention and deterrence methods to reduce fraud risks

 

 

Physical Documentation Examination

• The importance of original documentation

• Document authentication

• Detect alterations, erasures, and obliterations

• Detect fraudulent documents (both altered and counterfeited documents)

• Determine the authenticity of security features

• Determine the authenticity of documents by comparing with known standards

• Determine the author of signatures

• Identify methods used to alter documents and to produce counterfeit documents

• Apostille documents

 

Digital Fingerprints—Document Metadata

• What is metadata?

• How metadata can uncover document changes and manipulation

• Word, pdf, excel, and PowerPoint metadata

• Exchangeable image file format

• Pitfalls and obstacles

 

Forensic Research

• Validating sources: Keesing reference system (DocumentChecker)

• Document verification vs. document authentication

• Detect document authorship

• Online searches—access to information | public records

• Government sources—U.S. state and local

• Social media research

• Validating phones (cellular vs. landline)

• Websites

• Identity authentication

 

Deterring and Preventing Fraud

• Fraud Risk Assessments

• Needs assessment for technical equipment

• Document reference collections: examples of genuine and fraudulent documents, stamps, embossments, etc.

• Internal controls

• Fraud red flags

• Fraud response

 


Instructors

Mary Breslin

Mary Breslin is the Founder of Verracy Training & Consulting and specializes in Internal Audit transformations, Operational and Financial Auditing, Fraud Auditing & Investigations, and Corporate Accounting.

 

Ms. Breslin’s career spans over 20 years in Internal Auditing, Management and Accounting for companies such as ConocoPhillips, Barclays Capital, Costco Wholesale, Jefferson Wells and Boart Longyear. With significant International experience, she has managed audit programs in more than 50 countries. Most recently, Ms. Breslin held the title of Vice President and Chief Audit Executive where she transformed a checklist audit function into a value-add audit department which regularly delivered measurable business results through the use of risk-based auditing, data analytics, continuous education and skill development for her leadership team and staff.

 

Mary was an early adopter of analytics for audit and has been utilizing data analytics in her career in both audit and fraud work for over 15 years. She has transformed the capabilities of audit functions using data analytics programs using ACL, IDEA and Arbutus Analyzer. Through her expertise and guidance, she has helped large global organizations leverage analytics to significantly increase coverage, automate continuous auditing and monitoring, and actively fight fraud.

 

Additionally, Ms. Breslin has extensive Fraud Audit and Investigation experience and has conducted major fraud investigations on multiple continents including large scale federal cases domestically. She has developed and implemented fraud auditing programs in various industries focused on both accounting and operations.

 

Ms. Breslin attended Rutgers University and received her BS in accounting, and an MBA from the University of Phoenix while living and working overseas. She is a Certified Internal Auditor (CIA), and Certified Fraud Examiner (CFE). She maintains memberships in the Institute of Internal Auditors (IIA), American Institute of Certified Public Accountants (AICPA), ISACA, the Society of Corporate Compliance (SCCE), and the Association of Certified Fraud Examiners (ACFE) and is currently an instructor and conference speaker for the IIA, The ACFE and ISACA.


Additional Information

TAC Rule 523.142(g) requires the CPE Sponsor to monitor individual attendance and assign the correct number of CPE credits. Participants will be asked to document their time of arrival and departure in compliance with this Rule. Additionally, attendance will be monitored throughout the day and CPE certificates will reflect actual attendance of each participant.

If you are making travel plans to come to Austin, we recommend making "refundable" air and hotel reservations or waiting until 14 days before the class to actually book your reservations. Courses are occasionally canceled or rescheduled due to low enrollment. We determine whether a course has enough participants 16 days prior to the course date. If we cancel or reschedule, we will email the participant and his or her billing contact no later than 14 days before the original class date.

The course coordinator will contact you with parking information. Handicapped parking is free at the meters around the downtown area.

Vending machines with Coca-Cola products and various snack items are available. There is also a refrigerator and microwave in our coffee bar area. Feel free to bring in your own drinks and food if you prefer.

You might want to bring a light sweater or jacket, as room temperatures vary.

To see answers to our Frequently Asked Questions, visit http://www.sao.texas.gov/training/faq.html.