ACFE Fraud Conference Asia-Pacific

Join us for the Asia-Pacific Region’s Largest Fraud Conference 20-22 November 2016 | Singapore

FEATURED KEYNOTE SPEAKERS

CLARE REWCASTLE BROWN MANHIM YU, CFE, CAMS CLIFF LANSLEY MICHAEL SHATTER Editor-in-Chief, Sarawak Report Partner, Fraud Investigation Director, Partner Investigative Journalist, & Dispute Services, Emotional Intelligence RSM Australia Partners Malaysian 1MDB Corruption EY Academy Exposé

Register by 20 October to SAVE USD 150!* FraudConference.com/AsiaPac Discover the latest tools, techniques and trends in the fight against fraud at the 2016 ACFE Fraud Conference Asia-Pacific. With dynamic educational opportunities, experienced instructors and invaluable networking opportunities, this event offers the most comprehensive anti-fraud training available in the region.

Benefits of Attending Who Should Attend yyGain insight from experienced practi- yyCertified Fraud Examiners and other tioners into the challenges that affect anti-fraud specialists anti-fraud professionals today yyInternal auditors and audit managers yyLearn about the latest fraud schemes, leading-edge investigation techniques yyGovernance, risk and compliance officers and the steps to developing an effective yyInvestigators and law enforcement anti-fraud programme agents

yyExplore best practices from the Asia- yyAccountants and forensic accountants Pacific region’s top companies yyInformation technology and IT security BENEFITS / CONFERENCE AT A GLANCE BENEFITS / CONFERENCE AT yyExpand your professional network with professionals contacts that can aid your future fraud investigations yySecurity and loss prevention professionals yyEvaluate the latest anti-fraud tools and services from cutting-edge vendors

About the Association of Certified Fraud Examiners (ACFE) The ACFE is the world’s largest anti-fraud organisation and premier provider of anti-fraud training and education. Together with more than 75,000 members, the ACFE is reducing business fraud worldwide and inspiring public confidence in the integrity and objectivity within the profession. For more information, visit ACFE.com.

© 2016 Association of Certified Fraud Examiners, Inc. “ACFE,” “CFE,” “Certified Fraud Examiner,” “CFE Exam Prep Course,” “Fraud Magazine,” “Association of Certi- fied Fraud Examiners,” the ACFE Seal, the ACFE Logo and related trademarks, names and logos are the property of the Association of Certified Fraud Examiners, Inc., and are registered and/or used in the U.S. and countries around the world.

2 Fraud Conference Asia-Pacific / 20-22 November 2016 / Singapore Conference at a Glance

Sunday 20 November 13:00-17:00 Pre-Conference: Mindset of the Fraudster: What We’ve Learned in 25 Years of Interviewing Dr. Annamaria Kurtovic, CFE, CA, CICA, SCCE Principal Forensic Accountant & Fraud Investigator, Integrity Forensic Accountants & Fraud Investigators, Australia Monday 21 November 8:30-9:45 Welcome and Opening General Session Clare Rewcastle Brown Editor-in-Chief, Sarawak Report Investigative Journalist, Malaysian 1MDB Corruption Exposé 9:45-10:05 Networking Break TRACK A TRACK B 10:05-11:20 2A A Case Study of Cross-Border Fraud Investigations in 2B Case Studies Illustrating the Latest Fraud Detection and Greater China Investigation Techniques 11:20-11:30 Networking Break 11:30-13:10 Luncheon Session Manhim Yu, CFE, CAMS Partner, Fraud Investigation & Dispute Services, EY 13:10-13:30 Networking Break 13:30-14:45 4A How to Survive an FCPA or U.K. Bribery Act 4B If You Were Under Cyber Attack, Would You Ever Investigation Know? 14:45-15:05 Networking Break 15:05-16:20 5A Using Social Media for Investigation Purposes 5B Interviewing The Corporate Fraudster 16:30-18:00 Attendee Networking Reception Tuesday 22 November 8:30-9:45 General Session Michael Shatter Partner, RSM Australia Partners 9:45-10:05 Networking Break 10:05-11:20 7A Navigating the Complexities of Cross-Border 7B Making Sense of Data: Analytics in Action Investigations 11:20-11:30 Networking Break 11:30-13:10 Luncheon Session D. Bruce Dorris, J.D., CFE, CPA, CVA Vice President and Program Director, ACFE 13:10-13:30 Networking Break 13:30-14:45 9A Using Financial Profiling to Detect Fraud in a 9B Killing the Whistleblower Company’s Financial Statements and Tax Returns 14:45-15:05 Networking Break 15:05-16:20 Closing General Session Cliff Lansley Director, Emotional Intelligence Academy

Schedule and speakers subject to change.

Clare Rewcastle Brown Michael Shatter Editor-in-Chief, Sarawak Report Partner, Investigative Journalist, RSM Australia Partners Malaysian 1MDB Tuesday, 22 November Corruption Exposé 8:30-9:45 Monday, 21 November Michael Shatter is a Director 8:30-9:45 of the Risk Assurance Services Clare Rewcastle Brown is an division in Melbourne with more investigative journalist who has begun a heated interna- than 24 years of experience in the accounting and risk tional dialogue by publishing accounts alleging corrup- management industry, specialising in security & privacy tion occurring in Malaysia. Brown founded the Sarawak services and probity assurance and advisory services. Report and Radio Free Sarawak in 2010 to first highlight Both of these services reflect his focus on the security local deforestation occurring in the Sarawak region of and integrity of information and related processes. He Malaysia. That led her to uncover a system of kickbacks has worked on an extensive range of strategic and tac- between the logging companies and local officials. In tical risk management projects including the delivery of 2013, her investigations turned from deforestation to ex- comprehensive cyber security assessments, internal and posing potential bribery and theft involved in a Malaysian external penetration tests, social engineering security public development fund, 1Malaysia Development Bhd reviews and comprehensive reviews of information (1MDB). She obtained leaked materials from an employ- technology and communication controls of medium to ee of PetroSaudi, an investor in the 1MDB fund, which large organisations. showed that USD 700 million that should have been invested in 1MDB ended up in the personal account of D. Bruce Dorris, J.D., CFE, the Prime Minister of Malaysia, Najib Razak. CPA, CVA Vice President and Program Manhim Yu, CFE, CAMS Director, ACFE Partner, Fraud Investigation & Tuesday, 22 November Dispute Services, EY 11:30-13:10 Monday, 21 November As an Assistant District Attorney 11:30-13:10 for the Caddo Parish District At- Manhim Yu is a Partner with the torney’s Office, Bruce Dorris created its Financial Crimes Fraud Investigation & Dispute Screening Section. He formerly served on the Board of Services at EY and has more Directors with the National White Collar Crime Center, than 16 years experience in financial crime, banking and was the Vice Chairman of its Audit Committee. He fraud, corruption and bribery, money laundering inves- has testified numerous times before legislative commit-

KEYNOTE SPEAKERS / SESSIONS KEYNOTE tigations and fraud risk management. Yu has worked on tees and was a frequent lecturer with prosecutor and numerous financial crime investigations in the financial accountant training associations. services industry with sound experience in retail and commercial banking, and investment banking business Cliff Lansley across Asia. He has also worked on many cross-jurisdic- Director, Emotional Intelligence tion FCPA investigations and conducted anti-fraud/ABAC Academy framework assessment and training for global MNC clients. Yu has spoken for industry conferences and Tuesday, 22 November provided topical training on financial crime compliance 15:05-16:20 and ABAC for banks, insurance companies and asset Cliff Lansley is Managing Director management firms. of Paul Ekman International plc (PEI), which specialises in using reliable science in developing and delivering programmes in emotional awareness and deception. He was featured as a behavioural analyst expert for ITV’s documentary “Lying Game – Crimes that Fooled Britain” and also for the BBC. He has worked with police, security and other personnel from military, airport, intelligence and commercial sector organisations in more than 20 countries across all continents.

4 Fraud Conference Asia-Pacific / 20-22 November 2016 / Singapore Sessions

PRE-CONFERENCE 4A How to Survive an FCPA or U.K. 5B Interviewing the Corporate Mindset of the Fraudster: Bribery Act Investigation Fraudster What We’ve Learned in 25 Years of Monday, 21 November 13:30-14:45 Monday, 21 November 15:05-16:20 LEVEL: INTERMEDIATE INTERMEDIATE Interviewing Michael (Mick) Symons, CFE, CII, Jonathan Davison Sunday, 20 November, 13:00-17:00 CCEP-I CEO LEVEL: OVERVIEW ® Managing Director, Anti-Corruption Consultants Forensic Interview Solutions FISA , Australia Dr. Annamaria Kurtovic, CFE, CA, Australia, Australia Effective interviewing requires you to take into ac- CICA, SCCE You have been advised the U.S. Department of Jus- count the psychological process of how people Principal Forensic Accountant & Fraud Investigator, tice (DOJ) or the U.K. Serious Fraud Office (SFO) think, act, react and interact in any given situation Integrity Forensic Accountants & Fraud have been asking questions about the activities of based on social, behavioural and cognitive process- Investigators, Australia your company. What do they know that you don’t? es. Investigative interviewing is at the heart of any Once a fraud scandal goes public, the “what, when, This session will address areas where you may be fraud examination process and should ensure nat- where and how” become a matter of public record. vulnerable to action from these or other agencies. ural justice and procedural fairness to all parties. But what about the “why”? Why do these individu- Do you have adequate procedures in place to pre- This session will provide ethical solutions for the als lie, cheat and swindle? Understanding the path vent bribery? The session will also highlight what investigative interviewing of corporate fraudsters by a fraudster takes from employee to criminal can can be done or should have been done to reduce the exploring the strategy and tactics that can be used. provide valuable insight that can help strengthen potential for fraud or corruption. your anti-fraud initiatives and make your fraud ex- aminations more successful. Take a fascinating look Networking Reception inside the mind of a fraudster through discussions 4B If You Were Under Cyber Attack, Monday, 21 November | 16:30-18:00 of human behaviour, video interviews with convict- Would You Ever Know? Join us as the ACFE hosts a Networking Reception for ed fraudsters and interactive problem-solving. Gain Monday, 21 November 13:30-14:45 conference attendees. This is the perfect opportunity a deeper understanding of the motivations and per- LEVEL: INTERMEDIATE for you to meet and converse with fellow anti-fraud sonality traits common to many fraudsters. colleagues from around the world while perusing the Benjamin Chiang, CFE latest anti-fraud services and products available today. Partner, Refreshments and light hors d’oeuvres will be provid- 2A Case Study of Cross-Border EY Advisory Pte Ltd, Singapore ed. Registration for this event is complimentary. Fraud Investigations in Greater China Jonathan Ling, CISA Director, Monday, 21 November 10:05-11:20 7A Navigating the Complexities of LEVEL: INTERMEDIATE EY Advisory Pte Ltd, Singapore In an increasingly online world, securing an organisa- Cross-Border Investigations Albert Cheng-Long Lyu, CFE, CPA, tion’s digital assets is a key business concern. In addi- Tuesday, 22 November 10:05-11:20 ICVS tion to preparing for known attacks, can organisations Partner, WETEC INT’L CPAs, Taiwan LEVEL: INTERMEDIATE build controls for the security risks they do not know As the Chinese government was adopting measures about yet? How can organisations detect anomalies Weiyi Tan, CFE, CIPP, LLB, CIPM to halt its economic downturn in the aftermath of the and patterns that are consistent with cyber attackers? Principal, Baker & McKenzie, Wong & Leow, 2008 financial crisis, a group of shrewd businessmen This session will explore the continually evolving Singapore capitalized on a golden opportunity. The men raised threatscape, as well as ways your organisations can Complex cross-border investigations give rise to a real estate funds in Greater China through a holding leverage analytics to enhance visibility and enable number of legal and compliance considerations that company registered in the British Virgin Islands and prompt detection of threats to your digital assets. can easily be overlooked. Examples include legal paired with a consulting company virtually managing and regulatory issues which arise from overseas the daily operations of fully-owned subsidiaries in disclosures, transfers of data and growing intergov- mainland China. This session will walk you through 5A Using Social Media for ernmental cooperation. This session will cover the how these businessmen used a number of gimmicks, Investigation Purposes general investigative process and how to deal with including exaggerated returns on investment and legal issues that frequently arise in cross-border in- overstated expenses, to defraud bona fide investors. Monday, 21 November 15:05-16:20 vestigations, such as privilege, data privacy and em- INTERMEDIATE ployment laws. 2B Case Studies Illustrating the Diana Ngo Associate Director, Latest Fraud Detection and Blackpeak Singapore 7B Making Sense of Data: Investigation Techniques Long ignored by investigators as a tool for research, Analytics in Action social media can provide crucial information on con- Monday, 21 November 10:05-11:20 Tuesday, 22 November 10:05-11:20 LEVEL: INTERMEDIATE nections, wealth and the jurisdictional footprint of LEVEL: INTERMEDIATE individuals and companies alike. As the social media Eppie Sin Kwan Mui, CFE, CAMS, landscape constantly evolves, the lines between what Shagen Ganason, CIA, MIIA CFCI is permissible and what is not begin to blur, discour- Chief Audit Executive, Ministry for Maori Development, Te Puni Kokiri House, New Zealand Investigations Director, Global Investigation Group, aging many investigators from making use of such Asia-Pacific region, American International Group, tools. This session will explore not only the tech- Fraud is a multi-million-dollar business and it is in- Hong Kong niques of social media research, but will also discuss creasing every year. No organisation is immune to Explore a real-life case study of fraud detection and the pros and cons of these platforms and the ethics fraud. With the scale and volume of data available investigation techniques in an auto insurance claims surrounding privacy concerns. This session will show today, it is easy for a fraudster to hide in the back- fraud investigation in Malaysia. This session will that you do not need to be a social media expert to ground unnoticed. Traditional approaches either explain how effective data analytics helped identify master the techniques of social media investigation. take too long or are not effective — often like win- the scope based on massive throughput over an ex- ning the lottery, because the odds are against you. tended period of time. Qualitative deliverables were This session will use two real-life case studies to achieved through forensic technology, advanced demonstrate how various forms of data, text and vi- investigation techniques and proactive inputs from sual analytics can be used to uncover fraud. technical subject matter experts.

Register by 20 October and save USD 150!* FraudConference.com/AsiaPac 5 Sessions (continued) Conference Details CPE Credit: 4-20 9A Using Financial Profiling to Delivery Method: Group Live Detect Fraud in a Company’s Financial Advanced Preparation: None Statements and Tax Returns Course Levels: Basic-Advanced Tuesday, 22 November 13:30-14:45 LEVEL: ADVANCED Conference Venue Dr. Annamaria Kurtovic, CFE, CA, CICA, Sands Expo and Convention Centre SCCE 1 Bayfront Ave Principal Forensic Accountant & Fraud Investigator, Integrity Singapore 018971 Forensic Accountants & Fraud Investigators, Australia The session will look at how a financial profile of any organ- Hotel isation can be derived via the financial statements and tax Marina Bay Sands returns of the company. Determining the financial profile and 10 Bayfront Ave understanding the context with which the company operates allows you as a fraud investigator to determine the areas of Singapore 018956 interest (AOI) and hence red flags that need to be adequately Hotel Phone: + 65 6688 8889 addressed. This will allow a targeted financial investigation to take place and ensure that key areas of interest are concentrat- Book your room by 18 October to ed on during the financial investigation. receive the ACFE attendee rate of SGD 330**. To book, contact the Marina Bay 9B Killing the Whistleblower Sands directly at +65 6688 8889 or email [email protected]. Tuesday, 22 November 13:30-14:45 LEVEL: ADVANCED Jessica Sidhu, CFE, Llb (Hons) Satisfaction Guarantee Former Member, Secretariat, Head of Finance & Admin, AMLTF, Former The 2016 ACFE Fraud Conference Anti Money Laundering Task Force, Attorney General’s Chambers, Asia-Pacific is unmatched in scope Malaysia and effectiveness and backed by our There are rules, laws, legislations and policies on whistleblow- unconditional satisfaction guarantee. If ers. But no one is addressing the elephant in the room, the you attend any ACFE event and are “dark side” of being a whistleblower. A clear and comprehensive protocol is needed to encourage the whistleblower not completely satisfied, please to act within an organisation before it gets out where dam- contact an ACFE Member Services age control recovery is almost impossible. This session will Representative at (800) 245-3321 / explore what it means to be a whistleblower, the potential +1 (512) 478-9000. consequences of being a whistleblower and how to protect whistleblowers even after the issue is resolved. SESSIONS / CONFERENCE DETAILS Become a Member and SAVE USD 150! Join the ACFE and save on registration for the 2016 ACFE Fraud Conference Asia-Pacific, as well as other ACFE events and products. You’ll also gain access to comprehensive anti-fraud resources and valuable member benefits that will help you in your fight against fraud.

Becoming a member of the ACFE is the first step toward becoming aCertified Fraud Examiner (CFE). Earning the CFE credential will position you as an anti-fraud expert, helping you to further your professional growth and advance your career.

Visit ACFE.com/Membership to join today!

6 Fraud Conference Asia-Pacific / 20-22 November 2016 / Singapore 20-22 NOVEMBER 2016 | SINGAPORE HOW TO REGISTER: Complete the registration form and return to Member Services by email to [email protected], by fax to +1 (512) 478-9297, or by mail to 716 West Ave, Austin, TX, 78701-2727, USA. Registration is also available online at FraudConference.com/AsiaPac or by calling +1 (512) 478-9000.

SECTION 1: Attendee Information

Name (first, last) q Dr. q Mr. q Mrs. q Ms. Email Address

Name on Badge (e.g. James or Jim) Phone Fax

ACFE Member (q Yes q No)? If Yes, Member # Other Designations (CPA, etc.) Address: q Home q Business

Company

Title City State/Province Zip/Routing/Postal Code

Please indicate any special needs: Country Dietary: q Vegetarian q Kosher

Physical: q Please check here if you require special accommodations to participate and email a description of your needs by 21 October 2016 to [email protected]. After 21 October 2016 we cannot guarantee we can accommodate your request.

SECTION 2: Membership Offer — Join now and save on registration fees! Attention Non-Members: Sign up today for a one-year ACFE membership and save on registration Membership Dues fees for the conference. Visit ACFE.com/Join or call an ACFE Member Services ❑ Yes, I would like to join the ACFE, please accept my application. When registering for the Representative at +1 (512) 478-9000 for membership dues, conference, I will choose member rates. pricing by country. ❑ No, I do not wish to join the ACFE at this time and will pay the non-member conference registration fees. SECTION 2 TOTAL: $ ______Have you ever been convicted of a felony or misdemeanor involving moral turpitude, including convictions expunged (“Moral turpitude” means an offense that calls into question the integrity or judgment of the offender, such as fraud, bribery, corruption, theft, embezzlement, solicitation, etc.)? q Yes q No If so, please describe (attach written statement if necessary):

New Members Only: I certify that the above is true and correct to the best of my knowledge. Falsification of any information on this application is grounds for denial or revocation of membership. If this application is accepted, I agree to abide by the Bylaws and Code of Professional Ethics of the Association of Certified Fraud Examiners. Membership is a privilege and not a right. Qualifications are established by the Board of Regents, whose decisions are final. I consent to the storage of my personal data in ACFE’s offices in the United States, in its regional offices, and by its local chapters.

Signature Date

SECTION 3: Registration Packages

Early Registration** Standard Registration Save an additional USD 25† Most Popular Event Packages* (through 20 October) (after 20 October) on each registration for groups of 3 or more from the same organisation. To q FULL CONFERENCE PACKAGE Members: Members: register a group, contact an ACFE (20-22 November) USD 1100 USD 1250 Member Services Representative Includes the Main Conference and at +1 (512) 478-9000 or email Pre-Conference session Non-Members: Non-Members: USD 1225 USD 1375 [email protected]. q Main Conference only Members: Members: (21-22 November) USD 925 USD 1075 Non-Members: Non-Members: USD 1050 USD 1200 q Pre-Conference only Members: (20 November) USD 295 N/A Non-Members: USD 395 SECTION 3 TOTAL: $ ______GRAND TOTAL (SECTIONS 2 & 3): $ ______Continued on next page 4 3 Continued from previous page

SECTION 4: Hotel Information

The 2016 ACFE Fraud Conference Asia-Pacific will be held at the Marina Bay Sands. Attendees may book rooms at the ACFE attendee rate of SGD 330 per night* during the conference. To reserve your room, please contact the hotel directly at +65 6688 8889 or email [email protected] by 18 October 2016.

*Subject to availability. Rooms may booked at the attendee rate until 18 October 2016 or until the room block is sold out, whichever comes first.

SECTION 5: Session Selection SECTION 6: Method of Payment

Main Conference ❑❑ YES, I signed up to be a member of the ACFE and would like to sign up for Automatic Dues Renewal (ADR) and save 10% on my annual dues using the credit card provided. Monday, 21 November 1st 2nd ❑❑ Charge my (cards charged in U.S. dollars) Block 2 10:05-11:20 Card Number Block 4 13:30-14:45

Block 5 15:05-16:20 Cardholder Name (as shown on card) Expiration Date (month/year)

Tuesday, 22 November 1st 2nd Billing Address Block 7 10:05-11:20 City State Block 9 13:30-14:45

Country Zip/Routing/Postal Code Education Session Selection — Session descriptions and speaker information can be found online at FraudConference.com/AsiaPac. Signature

❑❑ U.S. dollar check or money order enclosed (payable to the ACFE) Terms and Conditions ❑❑ Please bill me (must be paid prior to the event) ❑❑ Purchase order (Govt. and educational institutions only. Include a copy of PO) *Payment — Full payment is required in order to receive early registration discounts. You will receive ❑ your conference bag, course materials, name badge, and any other event related materials on site at ❑ Wire transfer: contact the ACFE at +1 (512) 478-9000 or email [email protected] the registration area. Event fees do not include travel, lodging, incidentals and other meals. Registra- for banking details. Reference: ______tion fees paid for by credit cards will be charged the U.S. dollar equivalent of the total fee. Differences may occur due to bank currency translation

**Early Registration — Event only. Payment must be received by 20 October 2016 to obtain savings.

†Group/Team Discounts — Groups discounts are made available to groups of 3 or more registering together. To receive a registration fee discount for your team, all group members must register and submit payment at the same time.

Cancellation Policy — Our cancellation policy is intended to keep costs low for attendees. Due to financial obligations incurred by ACFE, Inc. you must cancel your registration prior to the start of the event. Cancellations received less than 14 calendar days prior to an event start date are subject to a USD 100 administrative fee. No refunds or credits will be given for cancellations received on or after the start date of the event. Those who do not cancel and do not attend are responsible for the full registration fee. Terms and conditions are subject to change without notice. Visit ACFE.com for the latest updates.

By registering for this event, I grant the ACFE or anyone authorized by the ACFE, the right to use or publish in print or electronic format, any photographs or video containing my image or likeness for any promotional purpose, without compensation. Your mailing address may be disseminated to conference sponsors or exhibitors for promotional purposes. In no event will the ACFE share your phone or email address with these sponsors or exhibitors. “ACFE,” “CFE,” “Certified Fraud Examiner,” “Association of Certified Fraud Examiners,” the ACFE Logo and related trademarks, names and logos are the property of the Association of Certified Fraud Examiners, Inc., and are registered and/or used in the U.S. and countries around the world.

Email, fax or call in your [email protected] +1 (512) 478-9297 800) 245-3321 / +1 (512) 478-9000 registration today! Global Headquarters | The Gregor Building 716 West Avenue | Austin, TX 78701-2727 USA

20-22 November 2016 | Singapore

The event was well-organised and catered for. “I enjoy the keynote speaker presentations and the networking opportunities within the Asia region. — Trevor Fairall, CFCI” Head of Financial Intelligence, Macquarie Group