ACFE Global Fraud Conference assessing your anti-fraud program audit audit engagement scope Auditing Controls versus Transactions audit skills audit summary avatar implementation business longevity Case Study certified fraud examiner cia cms-hcc risk adjustment model compliance compliance programs conflicts of interest corporate integrity agreements corporate investigations Due Diligence enterprise erm/grc strategy 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 Medical Practice Acquisition Nancy Roht 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