Payroll and Human Resources are heavy with policies, procedures, and tight controls in most companies due to their responsibility over substantial cash outflow. How, then, does a global airline suffer a $35 million payroll fraud? How does an administrative assistant receive $1.4 million in overtime not worked over 17 years? How do 700 clients of a payroll processing company lose their payroll funds for an entire pay cycle? How does a global investment bank end up in a foreign corrupt practices investigation from their hiring tendencies?
This hands-on session offers the tools necessary to detect such problems early. Building off of our Detecting Fraud Using Data Analysis
course; we dive deeper into a specific process and add to our repertoire of data analysis techniques. Through hands-on exercises and case studies, you will reinforce your learning, and see fraud as we encounter it in the field.
**Please note participants are required to be actively engaged in the class and complete coursework to qualify for CPE credit.**
||One Day (8 CPE)
|Field of Study
||Audit and Specialized Knowledge
||None - No advance preparation required.
Scott Langlinais, CPA
Scott Langlinais has dedicated over 20 years of his career as a CPA to fraud detection and investigation. Audit and finance professionals around the world have invited him in-house to assist with investigations and educate personnel about proper fraud detection, prevention, and response. Business leaders from emerging companies to Fortune 500’s, across most industries, have asked him to assess their environment, perform diagnostic tests to detect symptoms of wrongdoing, and design strategies to help defend the organization’s people, reputation, and assets. He has conducted investigations related to executive corruption, bribes & kickbacks, vendor overbilling & underperformance, and employee theft. He regularly reports his findings to Boards of Directors, has submitted his findings to law enforcement organizations such as the U.S. Secret Service, and has testified in court.
Mr. Langlinais employs sophisticated data analysis techniques to sift through system transactions and seek indicators of fraud. Using such techniques, he has helped companies recover millions of dollars from wrongdoing such as intentional overpayments to vendors, unbilled revenues, and corruption.
He speaks regularly about his fraud detection and investigation experiences at conferences hosted by the Institute of Internal Auditors, the American Institute of Certified Public Accountants, the Association of Certified Fraud Examiners, State Auditors, and the Information Systems Audit and Control Association. The International Risk Management Institute has published several of his articles about fraud prevention.
Prior to starting his own practice in 2003, Mr. Langlinais held public accounting and internal audit leadership positions, and served as Chief Audit Executive for a NASDAQ 100 software company. He received a BBA degree from the University of Notre Dame in 1991.
Through hands-on instruction, taught at an optimal learning pace, attendees will learn how to:
- Understand Our Role in Fraud Detection:
- Mindsets that keep people from detecting fraud
- A five-step approach to fraud detection
- Recognize What Can Go Wrong in Payroll & Human Resources:
- How to detect ghosts on the payroll, incentive-drive frauds, theft in time reporting, false recruiting, embezzlement of payroll funds, corrupt hiring practices, and the newer phishing scams targeting Human Resources
- How to work with HR to create an environment hostile towards fraud
- Apply Data Analysis Techniques to Case Studies:
- Building logical extractions to target symptoms of problems; identifying curious patterns; practical analyses for detecting violations of statistical laws
- Payroll and HR fraud cases worth knowing, how to analyze them, and how to build an effective ‘pre-mortem’ testing plan to avoid the same problems
Audimation Services, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of the continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: nasbaregistry.org
For concerns regarding course offerings, certifications or complaints, please contact:
Sarah Davies, Training Services Administrator