Not even two minutes after body language expert and author Mark Bowden began his keynote presentation at the ACFE Fraud Conference Canada, he knew that the audience members had already formulated their individual opinions of him. “You have already decided whether you like me or not,” he said. “You have already judged me. You’ve got a little voice in your head who is talking about me right now.”Read More
How do you get a room full of attorneys, accountants and auditors to definitively agree on something? As Henry Tso illustrated at the 2019 ACFE Fraud Conference Canada in Montreal, you ask them if they have ever been a victim of a fraud attempt. Tso, a former RCMP superintendent and officer in charge, asked more than 340 attendees to raise their hands if they had received a call from someone pretending to work for the Canadian Revenue Agency (CRA) attempting to gain personal information. “I received a call two days ago from the CRA,” he said. “How many people received that call?” A flurry of hands went up without hesitation.Read More
What lie do you think a fraudster is on by the time you, the fraud examiner, is introduced to him or her? The first? The second? The hundredth? The truth is, no pun intended, by the time you are sitting across the table from them, they have most likely been lying to their friends, family and coworkers for a good amount of time. Unfortunately, for those who have been committing crimes, practice does not make perfect and a fraud examiner has a wealth of tools available to spot signs of deception.Read More
Investigations are pivotal to fraud examination. Though fraud examiners prepare as much as they can before launching an investigation, CFEs understand that things are unlikely to go exactly as planned — new evidence arises and interviews yield surprising discoveries. CFEs also often must navigate difficult personalities, change their expectations for the scope of work, deal with organization restructuring and more that they cannot readily anticipate.Read More
A tense interview scene is a familiar staple in almost every dramatic cop show or movie made in the last 50 years. Sometimes there’s a good cop and a bad cop who use psychological push and pull in their interrogation. Sometimes it’s one determined veteran of the force, or rookie, that will do anything to get the suspect to confess. Emotions are visibly high and eventually the suspect breaks down and spills the entire account of their crimes.
While that romanticized version is great for shows that need to provide closure in under an hour, many fraud examiners know that real interviews are much more complicated. The Reid Technique, which focuses on lie detection and obtaining a confession, has been a popular interview strategy for some time for investigators. However, changing the goal for interviews from admission-seeking to information-seeking is becoming more popular — and some say it’s helping cut down on false or coerced confessions.Read More
In her 2019 ACFE Fraud Conference Europe session titled “Dos and Don’ts in Investigations,” Cindy Hofmann provided attendees with practical explanations of how fraud examiners should prepare for an investigation. With a calm, measured way of speaking, Hofmann methodically worked through each consideration a fraud examiner should make before, during and after an investigation.Read More
Interviews are a critically important part of a fraud investigation. Whether you are an outsider trying to get context for the victim organization’s culture, or an in-house fraud examiner trying to obtain a confession, your interviews, if successful, will provide you with insight and information you will need to close your case. With so much weight on this step of an examination, some professionals in the anti-fraud field may spend time strategizing and preparing all while overlooking a fundamental truth — your interview is a conversation between human beings.Read More