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HomeForensic Analytics & Employee Fraud Workshop

Please join the Washington DC Chapter of the Association of Certified Fraud Examiners for eight hours of speaker presentations.

Date: Wednesday, February 10, 2015

Time: 8:00 AM – 4:30 PM (Training starts promptly at 8:30), breakfast and lunch will be served

Location: KPMG, 1801 K St NW, Washington, DC 20036 (training rooms 1006, 1007, 1008)

Speaker: Dr. Mark Nigrini, Ph.D., Professor, West Virginia University

Subject: Forensic Analytics & Employee Fraud Workshop

Note:  Registration includes choice of an autographed copy of either Dr. Nigrini's books; Forensic Analytics or Benford’s Law.

Forensic analytics is the procurement and analysis of electronic data to reconstruct, detect, or otherwise support a claim of financial fraud. The main steps in forensic analytics are (a) data collection, (b) data preparation, (c) data analysis, and (d) reporting. Forensic analytics aims to detect of fraud, errors, and biases where biases involve people gravitating to specific numbers or number ranges to circumvent actual or perceived internal control thresholds.

This workshop with Mark J. Nigrini, author of Forensic Analytics and Benford’s Law, is an opportunity to learn about Benford’s Law and other analytic techniques to detect and prevent employee and supplier misconduct using interesting case studies and discussions.


Dr. Nigrini has presented on forensic analytics at the 2013 ACFE Global Conference in Las Vegas, the 2014 ACFE Global Conference in San Antonio, and the ACFE 2015 Global Conference in Baltimore.

The workshop includes a session on the Nathan Mueller ING fraud scheme featured at the ACFE 2015 Global Conference in Baltimore.


This session will also include a description of the ING fraud scheme, the preventive and detective steps that would have been effective, and the personal statement by Nathan Mueller on the topics covered in his CPA Insider article (


Dr. Nigrini will also discuss his most recent research, and the application of data analytics to case studies such as:

  • Purchasing card data and purchase order data for the District of Columbia;
  • The Nathan Mueller ING fraud, including a description of the scheme, effective preventive and detective measures, and some personal statements of responsibility by Nathan Mueller;
  • The Harriette Walters DC tax refund fraud case where the millions of dollars of losses could have been avoided by using some basic detective controls in the form of Forensic Analytics; and
  • The Duluth, Minnesota Susan Thompson case where a member of the Minnesota Power management team embezzled $220,000 and was sentenced only to probation with only a partial restitution.

You will learn:

  • How to effectively apply Benford’s Law in audit and investigative scenarios;
  • How to apply the Nigrini Cycle of fraud analytics tests; and
  • How real-life fraud cases were uncovered using analytics methods.

About The Speaker:

Mark J. Nigrini, Ph.D. is a professor at The College of Business & Economics at West Virginia University where he teaches graduate courses in auditing and forensic accounting. He is the author of Forensic Analytics which describes tests to detect fraud, errors, estimates, and biases in financial data. He is also the author of Benford's Law (2012).


Benford’s Law gives the expected patterns of the digits in tabulated data and it has been used by auditors and scientists to detect anomalies in tabulated data.


His academic papers have been published in an impressive array of accounting journals. Applied papers have been published in journals such as Mathematical Geology, and The International Journal of Mathematics and Mathematical Sciences. Practitioner papers have been published in journals such as Internal Auditor and the Journal of Accountancy.


Nigrini won the prestigious Lawler Award for his 2014 article in the Journal of Accountancy co-authored with Nathan Mueller.


His forensic work has been featured in national media including The Financial TimesNew York Times, and The Wall Street Journal. His radio interviews have included the BBC in London, and NPR in the United States. His television interviews have included appearances on NBC's Extra and The Discovery Channel.


He regularly presents professional workshops for accountants and auditors in North America, Europe, and Asia with recent events in Malaysia, Switzerland, and Bahrain. His research focus is on advanced theoretical work on Benford’s Law, and occupational fraud and the legal process surrounding fraud convictions.


Dr. Nigrini has a B.Com (Hons) degree from the University of Cape Town, an MBA degree from the University of Stellenbosch, and a Ph.D. degree from the University of Cincinnati. In addition to his academic credentials he is a Chartered Accountant (South Africa) and his early accounting career included time with Peat, Marwick, Mitchell & Co. (now KPMG) and as a divisional accountant. He has been called on as an expert witness in forensic accounting matters and he has done consulting engagements for organizations such as Procter & Gamble, Burger King, Eaton Corporation, American Airlines, AvalonBay Communities, CaseWare IDEA, and the New York State Comptroller’s Office.

Who Should Attend?

  • Certified Fraud Examiners and other anti-fraud specialists
  • Special investigation unit personnel
  • Forensic Accountants, auditors and analysts
  • Internal and independent auditors
  • Criminal investigators from the local, state and federal agencies
  • Lawyers, prosecutors and other professionals

Session Details

Field of Study: Specialized Knowledge [Fraud-Related]

CPE Credits: 8 Specialized Knowledge (NASBA #129235)

Delivery Method: Group Live

Pre-Requisites: None

Advanced Preparation: No advanced preparation is needed for this course

Cancellation Policy: If this course must be cancelled, all registrants will receive an email indicating the course was cancelled and providing a rescheduled training date.

Complaint Resolution Policy: All participants are encouraged to submit an evaluation of the course to receive CPE credit. Any course issues should be address in the evaluation and/or directed to the DC-ACFE prior to the end of the course.

Contact Information: Contact the chapter at

Materials Needed: None. Course materials will be provided prior to the course date, if applicable.

The Washington D.C. 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 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 web}

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