Welcome
Dr. Larry Crumbley, CPA, CFF, CRFAC, MAFF, FCPA, RFI
Professor
Department of Accounting, Finance, and MIS
Texas A&M University - Corpus Christi
Emeritus Professor
Department of Accounting
Louisiana State University
Dr. Crumbley is the:
- Editor, online Journal of Forensic & Investigative Accounting
- Editor, Oil, Gas & Energy Quarterly
- Member of Board of the American Board of Forensic Accountants
- Former member of the NACVA’s Fraud Deterrence Board
- On the AICPA’s Fraud Task Force (2003-2004)
Creator and the first President of the AAA Forensic Accounting section, Professor Crumbley is the author of more than 65 books and 300 articles. His latest book entitled Forensic and Investigative Accounting, 9th edition, is published by Commerce Clearing House. In 2016, Dr. Crumbley was named by the National Association of CVAs as one of only 24 Pioneers of the Profession in their Industry Titans-The Financial Consulting Profession’s Most Influential. Some of his 13 educational novels (e.g., Trap Doors and Trojan Horses and The Big R: A Forensic Accounting Action Adventure) have as the main character a forensic accountant. His goal is to create a television series based upon the exciting life of a forensic accountant and litigation consultant.
Why Attend the Workshop
This workshop will provide a comprehensive coverage of forensic accounting — a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems. The workshop has been updated with new fraud schemes, numerous examples and stories, and many forensic techniques and tools. The workshop provides clear, step-by-step guidance on how to investigate and interview, detect and prevent various types of fraud, work with attorneys, and perform as an expert witness.
Who Should Attend
Certified public accountants, certified internal auditors, certified fraud examiners, forensic accountants, governmental accountants, attorneys, other accounting/auditing professionals and educators.
Agenda
General Description: This workshop will provide a comprehensive coverage of forensic accounting - a growing area of practice in which the knowledge, skills and abilities of advanced accounting are combined with investigative expertise and applied to legal problems. The workshop has been updated with new fraud schemes, numerous examples and stories, and many forensic techniques and tools. The workshop provides clear, step-by-step guidance on how to investigate and interview, detect and prevent various types of fraud, work with attorneys, and perform as an expert witness.
Learning Objectives: After completing this course, the participant will be able to:
- Explain the differences between the narrow and broad approach to forensic accounting
- Identify the costs of fraud, costs of compliance, fraud multiplier, and perpetrators
- Compare the various forensic/fraud certificates in the market
- Summarize the relevant passages for SAS 99, PCAOB, and COSO
- Implement brainstorming and walkthrough techniques
- Recognize red flags and warning signs to detect and prevent fraud and abuse
- Calculate ratios, horizontal, and vertical analysis
- Calculate the five magic ratios
- Detect fraud with Benford’s Law
- And much more.
NASBA Field of Study: Accounting – Forensic Accounting
General Description: The participant will acquire basic skills in forensic accounting including investigative auditing, costs of fraud, COSO model, fraud risk assessment, SAS 99, PCAOB 2400, and fraud detection strategies. Case studies and in-class quizzes will be used to encourage participation and illustrate concepts. After completing this course, the participant will be able to:
- Explain the differences between the narrow and broad approach to forensic accounting
- Identify the costs of fraud, costs of compliance, fraud multiplier, and perpetrators
- Compare the various forensic/fraud certificates in the market
- Summarize the relevant passages for SAS 99, PCAOB, and COSO
- Implement brainstorming and walkthrough techniques
- Recognize red flags and warning signs to detect and prevent fraud and abuse
- Calculate ratios, horizontal, and vertical analysis
- Calculate the five magic ratios
- Detect fraud with Benford’s Law
Prior Knowledge Required: None
Instructional Method/Level: Group, In-person; Basic
Recommended CPE Hours: 8
NASBA Field of Study: Accounting – Forensic Accounting
General Description: The participant will acquire additional skills in forensic accounting and fraud detection including types of misappropriation, forensic tools, indirect methods, contract and procurement fraud, developing fraud interviewing skills, prosecuting fraud, and testifying in the courtroom. Case studies and in-class quizzes will be used to encourage participation and illustrate concepts. After completing this course, the participant will be able to:
- Illustrate how indirect methods may be used to calculate the income of fraudsters
- Identify, help detect, and prevent a number of fraud schemes (e.g., cash and check schemes)
- Compare the pros and cons of certain forensic accounting tools
- Detect and prevent bribes, kickbacks, and bid-rigging schemes
- Recognize the importance of body language in interviewing
- Apply the seven magic questions in an interview situation
- Explain important Federal Rules of Civil Procedure and Federal Rules of Evidence
- Summarize the various privilege exceptions for testimony in the courtroom
- Discuss testimony and consulting best practices
Prior Knowledge Required: Basic Forensic Accounting
Instructional Method/Level: Group, In-person; Intermediate
Recommended CPE Hours: 8
Register
Session 1 (Basic): August 3, 2023, 8:00 am-4:45 pm, 8 CPE Hours
Session 2 (Intermediate): August 4, 2023, 8:00 am-4:45 pm, 8 CPE Hours
Registration Fee: $ 295.00 (Both days), $190.00 (Single Day)
Registration Deadline: August 1, 2023, or until the maximum seating capacity is reached
Workshop Location: Prairie View A&M University - Northwest Houston Center, 9449 Grant Road, Houston, TX 77070
Contact: Prof. Shahedur Rahman (shrahman@pvamu.edu; 936-261-9262)
Dr. Rebecca Faison, Director, Office of Continuing Education (rlfaison@PVAMU.EDU, 713.790.7275 or 936.261.1037)