This session is the case study of the presenter’s involvement in a white-collar fraud conspiracy. It explores vulnerabilities that exist for everyone in today’s business world.

Ignoring one's instinct to inquire and investigate results from ethical complacency, indecision and a lack of confidence in making tough choices in difficult situations. The consequences lead to a lack of trust in an industry, a tarnished reputation of an organization and the complete psychological collapse and loss of freedom of good people.

Topics Covered:

• Identify where your major vulnerabilities lie
• Know how easy it is to join a conspiracy - even if unintentionally
• Understand how excuses and the justification of poor choices are wildly ineffective as a defense following a criminal indictment
• Hear conmen’s abilities to befriend and use professional business people
• Learn that trusting one’s instinct rarely leads one to do the wrong thing first

There has been a dramatic increase in the number of internal investigations of companies, many of which involve accounting issues. This session will cover key elements of conducting an internal investigation and how this may impact audit results. We will also discuss the role of the external auditor in the process.

• Statistical techniques in audit and fraud investigation 
  • Random sampling 
  • Targeted sampling 
• What a sampling unit is 
  • When it is used or appropriate 
• Commons terms overview 
• Deciding how to select sample size 
• Stratification of data 
• Tools to use 

• What practitioners can do to make compelling referrals for criminal prosecution in matters of embezzlement and other financial crimes
• Sentencing guidelines

Judge Alsup will offer his perspective on the CPA profession, the role that forensic accountants play in dispute proceedings, and techniques for effective testimony by expert witnesses. In addition, he will highlight key concepts and takeaways from his recently published novel, The Trial of Lee Harvey Oswald. His book asks what might have happened if Oswald had lived to stand trial for the murder of President John F. Kennedy.

Join our expert speakers as they tackle questions such as:

• State and federal rules on discoverability and what we as experts should do, given those rules
• How to handle challenging questions from opposing counsel (e.g., are you a hired gun, are you always on one side, how many times have you worked for this law firm, you don't have industry expertise, you accepted projections from your client)
• What to do about a slow-paying client
• Leveraging work to staff