How to Conduct Yourself as a Fraud Examiner in Qui Tam Cases


Courtney Babin
ACFE Communications Coordinator

Fraud examiners play a vital role in qui tam lawsuits. According to, "any persons or entities with evidence of fraud against federal programs or contracts may file a qui tam lawsuit.’" The person(s) that bring forward the lawsuit are called “relators,” or are most commonly referred to as whistleblowers. A relator is someone that has worked inside a company and has knowledge that fraudulent activity is being committed. Typically, the relator has tried to get the issue resolved in-house, but for whatever reason has obtained outside counsel. This counsel helps the relator file a lawsuit in the federal court system on behalf of the government. Once the relator’s counsel contacts the government and informs them of the lawsuit, the government then decides whether or not to intervene.

In qui tam cases, having a subject matter expert on your case is crucial; this is the role of the Certified Fraud Examiner (CFE). An expert can make or break the case. “I’ve met experts that have knowledge (or credentials), per se, but they don’t know what they are doing or how to communicate,” said Eileen Leslie, CFE, CPA, Financial Analyst at Forensic Strategic Solutions. “A seasoned Certified Fraud Examiner, especially one focused on forensic accounting, has the education and experience needed to be able to detect and understand an unlimited amount of fraudulent scenarios. But that’s only the beginning.” Leslie shared this and other lessons recently in a Fraud Talk podcast interview, "The Role of a Fraud Examiner in Qui Tam Cases."

She goes on to explain that the CFE is there to first and foremost calculate the single damages. Single damages are the losses sustained as a result of fraud.  “It’s my job to obtain a thorough understanding of the issues to perform an unbiased analysis of the facts and make sure all necessary parties understand my damages calculations and findings,” said Leslie. It is important to calculate damages properly because the government uses that number in their negotiations (the government is allowed to go for three times the amount of the single damages).

Another important role of the fraud examiner is to make the case extremely understandable. “To truly be effective you must have the ability to articulate your findings to people of all understanding and interest levels,” said Leslie. “My personal belief is that as an expert you conduct yourself in an expert manner. I want to conduct myself in having full knowledge of the issues. I want to be unbiased. I want to look at just the facts.”

As a fraud examiner and expert in this matter, you need to prepare your case in a way that convinces the government to intervene. When a case is brought before an attorney, keep in mind that this attorney may have never been exposed to the law or rule that is being violated. It’s important to explain the case easily so that they can process the case appropriately. You can assist them by:

  • Knowing the rule or regulation that has been violated.
  • Providing a printed copy of the rule to the government.
  • Articulating the violation from the relator in a manner that is understandable by judges and juries.
  • In a binder, supplying supporting back-up documentation in a structured manner.
  • Preparing a visual PowerPoint presentation with diagrams and graphs.

Above all, said Leslie, “Please be responsible. Be real in your expectations of what you can do. Find somebody that has the experience to be able to guide you appropriately so that you are gaining a full understanding of the issues at hand. Be credible, go by the facts, be responsible and make sure that [everything is] right.”

To hear Leslie’s full podcast interview, visit

Spread the Word: Fraud Week is Nov. 15-21


Mandy Moody, CFE
ACFE Media Manager

Fraud is a problem facing companies of all sizes and employees in all departments. But in contrast to days past when companies only reacted to fraud after the fact, organizations are now being more proactive in addressing risk and compliance issues head-on. Organizations like Clorox, Walmart, USAA and more have signed up to support the upcoming International Fraud Awareness Week, November 15-21. They have stepped forward at a time when entities lose an estimated 5 percent of their revenues to fraud (according the ACFE’s 2014 Report to the Nations on Occupational Fraud and Abuse).

International Fraud Awareness Week has come a long way since its humble beginning back in 2000. There are now organizations from all over the world registered as Official Supporters, including large corporations, small businesses, government agencies, boutique accounting firms, nonprofit organizations and ACFE chapters worldwide.

One of the best things about Fraud Week is that it presents a unique opportunity to share free anti-fraud resources and best practices with organizations that want to raise awareness among their employees, clients and even the general public. Available in the resources section of, here are some free resources you don’t want to miss:

  • Video: Convicted fraudster Nathan Mueller describes the details of his four-year-long, $8.5 million embezzlement scheme.
  • Video: Andrea Baxendale recalls the opportunities and rationalization that led to her fraud.
  • Printable Fraud Week Supporter Poster: Download and print our Fraud Week poster to show your support as an Official Supporter.
  • We have also updated the downloadable Fraud Week logo and customizable press release to help you publicize your proactive stance against fraud.
  • More resources

During (and around) the week of November 15-21, Official Supporters will host fraud awareness trainings for employees, conduct employee surveys to assess levels of fraud preparedness, post articles on company websites, newsletters and social media, and team with local news sources to promote fraud prevention and detection.

It’s only a few weeks away. What do you have planned for Fraud Week?

Self-proclaimed “Chief Loophole Officer” Andrew Fastow to Speak in Singapore


Sarah Hofmann
ACFE Public Relations Specialist

More than 250 anti-fraud professionals from around the Asia-Pacific region will gather for the 2015 ACFE Asia-Pacific Fraud Conference at Marina Bay Sands in Singapore, 4-6 November, to listen to leaders in the anti-fraud field, along with an unlikely special guest: a convicted fraudster.

Playing a central part in one of the most notorious corporate fraud cases in history, Andrew Fastow*, former CFO of Enron Corp., will address the very people trying to catch fraudsters like him. Fastow will explain his role the energy giant’s collapse, which resulted in a $40 billion lawsuit and the world’s largest bankruptcy at that point. He will give attendees insight into the red flags that were ignored at Enron, and how his life was affected after being convicted.

Attendees will also hear from keynote speakers including:

  • James D. Ratley, CFE, ACFE President and CEO, U.S.
    In 1971, Ratley joined the Dallas Police Department as a police officer. He was a member of numerous department task forces that concentrated on major fraud cases. In 1986, Ratley left the police department to join Wells & Associates, where he was in charge of fraud investigations. Ratley has been selected as one of Security magazine's "Most Influential Security Executives for 2010" and Accounting Today's "Top 100 Most Influential People."
  • Barry Wong, Vice President, Head of Asia-Pacific, Customer Fraud Management, MasterCard Worldwide, Hong Kong
    Wong is responsible for spearheading the coordinated deployment of anti-fraud solutions to help MasterCard customer financial institutions manage fraud risks and enhance their fraud mitigation controls. He works closely with law enforcement agencies to combat payment card crime as well as with government institutions to provide support for legislation and fraud strategies against card fraud and data protection.
  • Christophe Durand, Head of Cyber Strategy, Interpol, Singapore
    Durand is a Police Senior Superintendent, seconded from the French Judicial Police to INTERPOL Global Complex for Innovation (IGCI), Singapore. Durand is the organization’s central point of contact for cyber strategy. He has accumulated more than 20 years of experience at the confluence of organised crime especially through financial approach (money laundering, international fraud) and IT issues (digital forensics, cybercrime). 
  • Gunawan Husin, MBCI, CBCP, CAMS, Principal Consultant, Continuum Asia PTE LTD, Singapore
    Husin has more than 21 years of international experience in banking with a main focus on disaster recovery, crisis management, corporate security and financial crime compliance (anti-fraud, anti-money laundering and countering the financing of terrorism). Prior to his current role, he led the risk control and oversight of global security and investigations, global resiliency and crisis management for JPMorgan Chase Bank in the Asia-Pacific region.

Breakout sessions will include discussions about money laundering, the FIFA scandal and how to use advanced analytics to catch fraud before it is able to grow.

Special pricing for early registration is available until October 2, 2015. Visit for more information.

*The ACFE does not compensate convicted fraudsters.