Workshops

Workshop 1: Introduction to the AICPA Audit Data Standards

Presenters: Dr. Clinton White, Jr., University of Delaware

Date: May 19, 2016
Time: 9:00 a.m. – 10:30 a.m.
Field of Study: Auditing
Credit Hours: 1.5
Program Level: Introductory
Method of Delivery: Group-Live
Intended Audience: This presentation is designed for all accounting educators and practitioners, both technical and non-technical, interested in learning and teaching about one of the newest trends in auditing.  It will include classroom materials related to how the ADS work, collecting data from a client, and using it for analysis.

Learning Objectives:

1. Become familiar with the Audit Data Standards from the AICPA Assurance Services Executive Committee’s Emerging Assurance Technologies Task Force
2. Users will understand the Audit Data Standards and how to use them to extract data in a standardized format and use it for analysis.

Workshop 2:  Benford’s Law and Forensic Analytics

Presenter: Dr. Mark Nigrini, West Virginia University

Date: May 19, 2016
Time: 10:45 a.m. – 12:15 p.m.
Field of Study: Auditing, Specialized Knowledge and Applications, Statistics
Credit Hours: 1.5
Program Level: Basic-Introductory
Method of Delivery: Group-Live
Intended Audience: This presentation is designed for all accounting educators and practioners, both technical and non-technical, interested in learning about various financial fraud schemes and the Benford’s Law approach to analysis.

Learning Objectives:

1. Participants will be able to identify the scenarios where forensic analytics and Benford’s Law can detect fraud and errors.
2. Participants will be able to understand where and how to apply Benford’s Law as an external auditor.
3. Participants will be able to evaluate research questions related to Benford’s law and forensic analytics.

Workshop 3: Forensic Accounting Instruction – Crime Scene House

Presenters: Dr. Richard A. Riley, West Virginia University
Franco Frande, Director of Fraud Investigations, ATF

Date: May 19, 2016
Time: 2:00 p.m. – 5:00 p.m.
Field of Study: Specialized Knowledge and Applications
Credit Hours: 3.0
Program Level: Introductory
Method of Delivery: Group-Live
Intended Audience: This experiential learning activity is designed to provide hands-on instruction related to crime scene investigation and financial evidence, particularly electronic and paper formats.  Such an activity is relevant and is integral to law-enforcement engagements such as drug trafficking, organized crime, terrorism financing, and other crimes with a financial motive.

Learning Objectives:

1. Participants will be able to learn the boundaries of financial evidence normally collected as part of a crime scene investigation.
2. Users will perform evidence collections under the supervision of experienced ATF forensic accountants.
3. Participants will develop an understanding and appreciation for proper evidence handling including aspects of the chain-of-custody concept.