Fraud can occur in any organization, big or small. During this session, the presenter will use a recent fraud investigation to provide an understanding of how the various fraudulent activities were detected and investigated. Proactive measures that might have assisted in preventing the fraud or in detecting the fraud sooner will be discussed.
The case to be presented is comprised of fake vendors, ghost employees, expense reporting fraud, fraudulent purchases on a credit card and the theft of gifts purchased for employees. Investigative techniques highlighted include the execution of an Anton Piller Order, imaging computers and background checks.
Learning Objectives include:
- Insights on how fraud can occur in organizations.
- Understand the actions that should be taken to protect evidence when fraud is first suspected.
- Increase awareness of effective proactive measures to assist in preventing fraud.
Linda Lister has a diverse accounting background with experience in government, service, transportation, manufacturing, retail and financial services industries. Her knowledge in fraud investigations, fraud risk assessment, and compliance and risk management has been gained through her position as a professional at Ernst & Young as well as through various internal auditing appointments. Linda has investigated whistleblower accusations, financial statement manipulations, wire transfer frauds, misappropriations of cash, salary sacrifice schemes, ghost employees, cheque fraud, expense reimbursement schemes and multiple types of procurement fraud, including bribery and corruption. She specializes in theft and fraud investigations, fraud risk management and corporate financial restatement activities. Linda has conducted seminars at numerous events and has had articles published in the Internal Auditor magazine and The Bottom Line.