CPE & Event Calendar

In forensic accounting, interviewing is used to obtain important information from witnesses and suspects. An important aspect is the ability of investigators to obtain accurate and reliable information from victims, witnesses and the suspects or any interviewee. The interview process is an essential part of information gathering for any investigation. The importance of improving the quality of the interviewing with the potential for visual recording of all interviews should be placed high on the agenda of all organizations across the globe. A properly conducted forensic interview can result in an extreme benefit regarding collection of information. The interviewer’s role is to develop a full understanding of the facts. There is a distinct difference between a forensic interview and a criminal interrogation. Typically, forensic auditors will not be involved in interrogations. The Canadian or U.S. forensic accounting profession does not have a standardized interview model to truly equip its professionals with the interview tools required to elicit confessions ethically. Majority of their skills are developed through experience, and not through a standardized model of training.  This session focuses on various interview concepts and methods.  

Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct. Forensic accountants apply a range of skills and methods to determine whether there has been financial reporting misconduct. Financial forensic engagements may fall into several categories. For example: Economic damages calculations, whether suffered through tort or breach of contract. Post-acquisition disputes such as earnouts or breaches of warranties Bankruptcy, insolvency and reorganization Securities and tax fraud Money laundering Business valuation Computer forensics/e-discovery This session is designed to delve into further investigative procedures used including digital forensics. Future sessions will focus on computer forensics, network forensics and mobile forensics.  

Cloud computing has become a source of cyber-crime. “Cloud forensics is the application of digital forensics in cloud computing as a subset of network forensics to gather and preserve evidence in a way that is suitable for presentation in a court of law.” Cloud forensics is a combination of the varied types of accounting forensics including: •    Digital forensics •    Network forensics. •    Hardware forensics In cloud crime, the cloud is considered the object when the target of the crime is the cloud service provider they are directly affected by the act. It is considered the subject of the crime when the criminal act is committed within the cloud environment. It is considered the tool when it is used to plan or conduct a crime. This course will delve into the many concepts involved in cloud forensics. The course complements other courses in the series of Becoming a Forensic Accountant.  

Forensic accounting, forensic accountancy or financial forensics is the specialty practice area of accounting that investigates whether firms engage in financial reporting misconduct. Forensic accountants apply a range of skills and methods to determine whether there has been financial reporting misconduct. Financial forensic engagements may fall into several categories.  Economic damages calculations, whether suffered through tort or breach of contract. Post-acquisition disputes such as earnouts or breaches of warranties Bankruptcy, insolvency and reorganization Securities and tax fraud Money laundering Business valuation Computer forensics/e-discovery This session is designed to delve a bit deeper into the world of forensic accounting and identify some of the specific areas of expertise required to become a forensic accountant. We will then first delve deeper into the art of document analysis and handwriting analysis.  

This course is a continuation of our series on preparing to become a forensic accountant. Within this segment we focus on elements of computer forensics. This session is designed to delve into further investigative procedures used in computer forensics.  

This is a continuing part of our series on forensic accounting. Within this segment we discuss the concepts that are part of computer forensics known as cryptology. The term cryptography is from Ancient Greek and means “hidden secret”. It is the practice and study of techniques for secure communications in the presence of adversarial behavior. Cryptography is about constructing and analyzing protocols that prevent third parties or the public from reading private messages. Cryptography starts with secrets. Various aspects in information security such as data confidentiality, data integrity, authentication and non-repudiation (where a statement’s author cannot successfully dispute its authorship) are central to modern cryptography.

Network forensics - defined as the investigation of network traffic patterns and data captured in transit between computing devices - can provide insight into the source and extent of an attack. It is used in forensic accounting and with the expansion of information technology it has become a growing field. Network forensics is a relatively new field of forensic science. Computing has become network centric. Data is now available outside of disk-based digital evidence. Network forensics can be performed as a standalone investigation or alongside a computer forensics analysis. When used alongside a computer forensic analysis it is used to reveal links between digital devices or reconstruct how a crime was committed. Network investigations deal with volatile and dynamic information and is a sub-branch of digital forensics. It relates to the monitoring and analysis of computer network traffic for information gathering, legal evidence, or intrusion detection. This course is a complement to our other courses in the series on becoming a forensic accountant.  

This course is a complement to our series on Becoming a Forensic Accountant and the focus of the course is on steganography techniques. Steganography is the art and science of embedding secret messages in a cover message in such a way that no one, apart from the sender and intended recipient, suspects the existence of the message. The first use of steganography can be traced to 440 BC when ancient Greece, people wrote messages on wood and covered it with wax, that acted as a covering medium Romans used forms of Invisible Inks, to decipher those hidden messages light or heat were used. During World War II the Germans introduced microdots, which were complete documents, pictures, and plans reduced in size to the size of a dot and were attached to normal paperwork. Null Ciphers were also used to hide unencrypted secret messages in an innocent looking message. Given the amount of data being generated and transmitted electronically, it’s no surprise that numerous methods of protecting that data have evolved. There are various types of steganography: Text Steganography - Hiding information inside the text files. This involves changing format of existing text, changing words in a text, generating random character sequences or using context-free grammars to generate readable texts. Image Steganography - Process of hiding text in an image without distorting the picture. Video Steganography - Technique to hide any kind of files into a cover video file. Audio Steganography - The secret message is embedded into an audio signal which alters the binary sequence of the corresponding audio file. Network Steganography - The process of utilizing active network protocols as carriers to transmit a covert message, undetectable by an uninformed party, from a host to its destination. This session will review these methods and also discuss relevant software.  

In forensic accounting, interviewing is used to obtain important information from witnesses and suspects. An important aspect is the ability of investigators to obtain accurate and reliable information from victims, witnesses and the suspects or any interviewee. The interview process is an essential part of information gathering for any investigation. The importance of improving the quality of the interviewing with the potential for visual recording of all interviews should be placed high on the agenda of all organizations across the globe. A properly conducted forensic interview can result in an extreme benefit regarding collection of information. The interviewer’s role is to develop a full understanding of the facts. There is a distinct difference between a forensic interview and a criminal interrogation. Typically, forensic auditors will not be involved in interrogations. The Canadian or U.S. forensic accounting profession does not have a standardized interview model to truly equip its professionals with the interview tools required to elicit confessions ethically. Majority of their skills are developed through experience, and not through a standardized model of training.  This session focuses on various interview concepts and methods.  

This comprehensive 8-hour ACPEN Signature course explores the pervasive issue of fraud in State and Local governments. Our panel of experts from inside and outside government will provide participants with the tools and knowledge necessary to identify, prevent, and respond to fraudulent activities in State and local governments. The course begins by examining the types of fraud commonly encountered in governmental settings, including financial fraud, procurement fraud, and abuse of power. With our experienced panelists, participants will delve into real-world case studies to understand the tactics used by fraudsters and the impact on public trust, resources, and governance. Special emphasis will be placed on understanding regulatory frameworks and compliance measures designed to mitigate fraud risks. The course also equips participants with practical skills to implement fraud prevention strategies and conduct effective investigations. Topics will include risk assessment, internal controls, forensic accounting, and reporting mechanisms. Attendees will learn how to cultivate an ethical organizational culture and engage stakeholders in fraud prevention efforts. By the end of the session, participants will have a deeper understanding of how to safeguard public resources, enhance accountability, and promote transparency in government operations. This course is ideal for government employees, auditors, compliance officers, and anyone responsible for maintaining integrity in public administration.

Forensic accounting encompasses fraud investigation and prevention, as well as a wide variety of functions in litigation. Forensic accountants provide services ranging from serving as an expert witness, to litigation consultant and bankruptcy trustee. As our economy grows more complex, the need for forensic accountants grows as well. One critical role of the forensic accountant is exposing and examining financial fraud. Technology expands the way companies conduct business; however, technology also provides greater opportunities for those willing to commit fraud. Forensic accountants rely on their skills in accounting, coupled with their investigative skills, to explain to clients, courts, and jurors how fraudulent schemes occur and the effect caused by fraud. Forensic accountants also provide expert opinions in calculating damages in litigation and administering bankruptcy estates, as well as a host of other services.

As litigation becomes more complex, attorneys are relying more on accountants to serve as consulting experts or expert witnesses at trial. Serving as an expert witness is not as difficult as you might expect. Accounting experts educate lawyers and jurors on issues such as valuation, tax liability, and forensics. Learn how accountants become expert witnesses, the role they play during pre-litigation through to trial, and the techniques experts employ to avoid challenges from opposing counsel.