Presentation:  Skeptical and Financially Savvy Individuals Can Be Vulnerable to Becoming Victims of Financial Fraud.

Oscar Harvin is an assistant professor of accounting at Sam Houston State University. Dr. Harvin obtained his PhD from Florida Atlantic University and is a certified public accountant as well as a certified fraud examiner. He is currently in the process of creating an interdisciplinary certificate of fraud examination program that will supplement the education of accounting, criminal justice and computer science college students. His academic research examines the various factors that impair the ability of auditors to detect occupational and financial statement fraud. Another objective of his research is to inform both academicians and practioneers of the various fraudulent schemes that are being conducted by criminals.

He has over two decades of auditing and fraud related professional experience. His expertise in conducting investigations from a financial perspective was developed during his many years as a Special Agent with the Criminal Investigation Division of the Internal Revenue Service. During his years as a special agent, he investigated crimes that involve tax fraud, Ponzi schemes, child pornography, domestic terrorism, money laundering and other criminal activities. Professor Harvin leverages his vast professional experiences to prepare students for careers that involve fraud examination such as auditors, investigators, cyber security, law enforcement and other fraud related careers

Location: Sam Houston State University (The Woodlands Center), Room 140, 3380 College Park Drive, The Woodlands, TX 77384

Presentation Description:

The presentation will examine circumstances that facilitate the financial victimization of individuals who would typically be viewed as possessing a high degree of skepticism and financial knowledge. A misnomer pertaining to financial frauds, such as Ponzi schemes, is that the victims of these frauds are individuals that blindly trust and lack the necessary financial knowledge to protect themselves from the potential devastating impact of a financial fraud. This image of a naïve victim of financial fraud appears to suggest that an individual with a high level of skepticism and financial knowledge is protected against becoming a victim of a fraudulent scheme. Through the examination of various financial frauds that occurred throughout the United States, we will demonstrate how individuals can be victimized by the perpetrators of fraudulent schemes despite their high level of skepticism and financial knowledge. Victims of financial frauds have included law enforcement, lawyers and even certified fraud examiners.

CPE Credits: 1 CPE Credit

Agenda:

Learning Objectives:

• Become informed of the reality that highly skeptical and financially savvy individuals can become victims of financial frauds despite their knowledge and experiences.
•  Learn through examining various academic theories why skepticism and financial expertise does not totally protect individuals from becoming a victim of financial fraud.
•  Learn techniques that can be used to prevent a potential victim from falling prey to a financial fraud.

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Additional Information:

Delivery Method: Group Live
Prerequisites: Not Applicable
Field of Study: Specialized Knowledge and Applications [Fraud]
Who Should Attend:  Anti-fraud professionals, Auditors, Accountants, Attorneys, Investigators, Law Enforcement, Educators, Students
Advanced Preparation: None
Program Level: Basic

NASBA Sponsor No. 125230

The Houston Area Chapter of the Association of Certified Fraud Examiners is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the 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: www.learningmarket.org.