ACFE Global Fraud Conference assessing your anti-fraud program audit audit engagement scope Auditing Controls versus Transactions audit summary avatar implementation business longevity Case Study certified fraud examiner cia cms-hcc risk adjustment model compliance compliance challenging issues compliance hotline compliance program evaluation compliance programs conflicts of interest corporate integrity agreements corporate investigations enterprise erm/grc strategy enterprise risk management erm grc hcca hhs oig summary reports hybrid work environment IIA investigation guidelines iro james rose Leah Lane Lorraine Aniello Martin Biegelman Medical Coding Team office of inspector general oig organizational fraud password conundrum risk adjustment scce Scott Moritz society of corporate compliance and ethics the nature of fraud when boards fail in their oversight role