Association of Certified Fraud Examiners’ Report to the Nations on Occupational
Fraud and Abuse reports that the three most effective tools in identifying
occupational fraud are tips, or employee hotlines, (40%); followed by
management reviews (16%) and internal audit (14%). What if we combined elements of all three in
our audits? What if the subjects of our
audit interviews were willing to tell us about internal control weaknesses and
fraud? Well, they are, but we don’t let
them. In most reviews or audits, the interview
portion is normally a question and answer session directed by the auditor. Questions are usually limited to what is
important to the interviewer, limited to what the interviewer knows or thinks
he/she knows. However, if we accept the
premise that we do not know what we do not know and that the interviewer or
messenger is as important as the question or the message, we open our
interviews to greater opportunities. Two
key components to effective inquiry are an introspective look at how we, as
interviewers communicate on a verbal and non-verbal basis, i.e. “Who do we
bring to the interview” and “Why is a question the worst thing to ask.”
Sulak, CFE, will share observations and recommendations on how auditors can
incorporate forensic interviewing skills into audit planning and methodologies.
Erwin Sulak is a Certified Fraud
Examiner, security consultant and forensic interviewer with over 25 years of domestic
and international experience.
He is the managing member of ESA
Risk Management LLC which provides support in the areas of fraud investigations
risk assessment and response, operational audits and management reviews,
internal controls documentation, background, pre-employment and due diligence
He has held supervisory positions
with the Department of Justice as well as senior management positions in the
private sector. He is a Graduate of St.
Mary’s University in San Antonio,
Erwin is the author of Making Money at Any Cost. He is also the author of Finding the
Truth, Effective Techniques for Interview and Communication © Association of Certified Fraud Examiners
(“ACFE”). He may be
contacted at firstname.lastname@example.org.
• Steak Burger with Cheese (Ground chuck, LTO, house sauce, choice of cheese, butter bun)
• Honey Mustard Chicken Sandwich (Grilled chicken breast, smoked bacon, swiss cheese, honey mustard dressing, butter bun)
• Brisket Tacos (Pulled brisket, smoked onions, cabbage-jicama slaw, cotija cheese, flour tortillas)
• Spicy Caesar Salad with Grilled Chicken (TXLC's twist on the classic Caesar salad with grilled chicken breast) - No side included with this option.
All selections served with a non-alcoholic beverage, fresh sourdough bread, and choice of crispy fries or a side house salad, Caesar salad or iceberg lettuce wedge.
To register, please complete the registration survey at IIA-November-2013. You will be provided with the option to pre-pay using PayPal upon completion of the survey.
The registration and cancellation deadline is 5pm on the Friday before
the meeting. Cancellations can be made by sending an email to Camille Marbury. Substitutions for a registered individual who
cannot attend are welcome. No-show registrations will be billed.