Auditors fail to detect fraud for two primary reasons: 1. They don’t know what it looks like and, 2. They don’t know how to look for it. This presentation is designed to assist those attending to be able to identify the tell-tell indicators of fraud. What Does Fraud Look Like? I don’t know .. but I’ll know it when I see it. In order to first to be able to identify fraud, one must understand the entity and the environment that it exists in. After all, it is possible and indicator of fraud in one business would be a normal part of operations in another, and you have to know the difference. Items that will be discussed include the importance of professional skepticism, what indicators of fraud to look for when examining documents; how to obtain information without asking questions; what to do when something just does not make sense and, understanding why individuals steal.
External and internal auditors. Small business owners. Not-for-profit administrators.
To gain an understanding of the concept and nature of professional skepticism. How the type of entity and the environment if operates in by themselves create risks. Learn how to identify the more common indicators of fraud. Discover the difference between a usual and an unusual transaction. Recognize the two perpetrator behavioral red flags where one is present 70% of the time. Discover the important of the “town at the top” and how it relates to risks.
Mr. Dennis F. Dycus, CFE, CPA, CGFM, presently serves as the Director of the Division of Municipal Audit for the Office of the Comptroller of the Treasury, State of Tennessee. A graduate of Western Kentucky University, Mr. Dycus is a frequent guest speaker/lecturer for various college business/accounting classes, professional associations, local, state and national conferences and not-for-profit organizations.
In 1996, the Eta Omicron Chapter of Beta Alpha Psi presented him with the Distinguished Alumnus Award in recognition of his support of the WKU Accounting Department. A 1986 graduate of the Tennessee Government Executive Institute, Mr. Dycus is an active member of the American Institute of Certified Public Accountants where he previously served on the Members in Government Committee, the Ad Hoc CPE Curriculum Task Force on Government and the National CPE Curriculum Subcommittee.
He is also a member of the Tennessee Society of Certified Public Accountants, the Association of Government Accountants, where he previously served as chapter president; the Government Finance Officers Association, and the Association of Certified Fraud Examiners, where he also served as chapter president and is a former member of both the Association’s Board of Regent and ACFE Foundation as well as a member of their instructor faculty on a national basis.
In June, 2005, the Middle Tennessee Chapter honored him with the designation of president emeritus in recognition of his longstanding contributions to the chapter. For the last several years, Mr. Dycus has developed and/or conducted training programs in all fifty states, Puerto Rico, Guam, Canada and Europe. He is a frequent speaker at various professional conferences, both on a local and national level.
In 1989 and again in 1997, he was the recipient of the AGA’s, National Education and Training Award and has been presented with several Outstanding Discussion Leader Awards by both the Tennessee and Florida Societies of Certified Public Accountants. In 1998 he was honored with the Association of Certified Fraud Examiner’s, Distinguished Achievement Award for his meritorious service in the detection and deterrence of fraud and in 2001 was one of only three individuals to receive the designation as a Fellow of the Association of Certified Fraud Examiners in recognition for his contribution to expanding the Association’s body of knowledge toward the detection of fraud.
In 2003 he was the recipient of the Tennessee Society of CPA’s first ever, Outstanding CPA in Government Award and in 2004 received the Association of Certified Fraud Examiners’ Outstanding CFE in Government Award. In 2009 he was recognized as a Friend of the Association by the Tennessee Association of Utility Districts for his contribution to the utility industry in Tennessee. This was only the second such recognition the association had made in its 52 year history. In addition, he has authored articles on auditing for fraud for national publications.
Non-Member Price $109.00
Member Price $79.00