Part 2 of 2. You’ll never think about fraud the same way again after this session examining the psychology of both investigators and perpetrators. This story-based presentation will use first-hand accounts and the latest research to show why some traditional investigational practices are more harmful than helpful. This two-part series will expose myths and dangers lurking in our assumptions about fraud. We will explore misunderstandings about skepticism and learn how auditors and investigators may unwittingly assist the same fraud schemes they are trying to thwart. We will challenge the “sacred cows” of the industry and help us develop more effective thinking approaches for fraud investigation, detection, and deterrence.
• Identify common cognitive biases that diminish reasoning during investigations
• Identify at least one approach to improve skeptical reasoning related to fraud investigations
• The neuroscience of psychopathy
• The psychology of skepticism
• Psychology and reasoning related to both investigators and perpetrators