Presentation: Utilizing Methods of Proving Income in Fraud Examinations

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 150, 3380 College Park Drive, The Woodlands, TX 77384

Presentation Description: The presentation is designed to inform fraud examiners of the benefits of utilizing various methods of proving income in criminal and civil fraud examinations. Attendees will be instructed in the use of both direct and indirect methods of proving an individual’s income whether the income was derived from legal or illegal sources. Dr. Harvin will leverage his professional experiences utilizing the methods of proof as a Special Agent with the Criminal Investigation of the Internal Revenue Service to provide realistic illustrations of how the methods are used in financial investigations. In addition, the challenges of employing the methods in legal proceedings will be discussed.

CPE Credits: 1 CPE Credit

Agenda:

Learning Objectives:

• To assist and enhance participants in skills necessary to utilize income proving in conducting fraud examinations.
  
• After attending this presentation, participants will be able to describe the difficulties of employing these methods in legal proceedings.

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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.