Over the next two days we will hear from several leaders in fraud prevention and detection and will learn valuable tips to help improve our own investigation skills. This conference is virtual, with each presentation being broadcast through Zoom. The Zoom link for each presentation is the same and can be access by clicking on the link to the right. For those that wish to dial in, additional information is provided below:
Zoom Link Information
https://us02web.zoom.us/j/83290608822?pwd=MHBCZzBRSThkMkxwQVdac3lrM1drQT09
Dial In Phone #: 253-215-8782
Webinar ID: 832 9060 8822
Passcode: 653516
Additional Information
If you have any other technical difficulties, need assistance, or have questions, do not hesitate to contact us at acfeut@gmail.com.
Thank you, and have a great conference!
Daniel Porter, CFE, has conducted civil and criminal investigations for over 20 years as a licensed private investigator, a loss prevention manager, and as an investigator with the State of Tennessee. While he was Investigations Manager with the Tennessee Department of Transportation (an organization with over 4,000 employees and a budget of more than $1 Billion) he created an investigations section and was responsible for investigations of fraud, waste, and abuse. Currently, he is an investigator in the Special Investigations Unit in the Office of the Comptroller of the Treasury, of the State of Tennessee where he investigates fraud involving public funds.
He is a Cum Laude graduate from Middle Tennessee State University's Criminal Justice Program and a CFE. He has made presentations at AGA, IIA, and CFE conferences as well as to governmental agencies in various states including the Tennessee Bureau of Investigations and the Indiana CPA Society. He has provided law enforcement training certified by the Tennessee Peace Officers Standards and Training Commission. He is a guest lecturer at Middle Tennessee State University and the Vanderbilt University School of Law. He previously served as President and Vice President of the Middle Tennessee Chapter of the Association of Certified Fraud Examiners and was selected the Chapter's Member of the Year in 2003.
Ethics are how groups define right from wrong. Codes of Ethics define good behavior from bad behavior. When we break those codes, we “break bad.” For five seasons, the popular television show “Breaking Bad” explored the transformation of one good man breaking bad. This session provides an overview of ethics by incorporating the storyline of the TV show and culminates with case studies of actual fraud investigations of good people who broke bad.
John Huber is a veteran trial attorney and statured leader in his field with over 26 years of litigation experience handling numerous trials at every level of state and federal court. Having served as the U.S. Attorney for the District of Utah from 2015-2021, John was the longest-tenured active U.S. Attorney in the United States. First nominated by President Obama and later re-nominated by President Trump, he was unanimously confirmed by the U.S. Senate both times. John focuses his practice on complex investigations and litigation of white collar fraud, internal corporate fraud, bank fraud, securities fraud, health care fraud, False Claims Act, Qui Tam, and trade secrets.
During his tenure in the U.S. Attorney’s Office in Utah, cases prosecuted increased significantly with many complex and notorious matters crossing his desk. John has handled matters of national security, domestic and international terrorism and espionage, controlled substances diversion, trade secrets, and has prosecuted several high-profile violent crimes, including leading high-level prosecutions against various gangs. He was also appointed to serve three years on the Attorney General’s Advisory Committee of U.S. Attorneys (AGAC), where he helped shape and oversee U.S. Department of Justice (DOJ) practice and policy.
Over the course of his career John has personally tried hundreds of civil and criminal cases to verdict, including personally trying 11 cases to jury verdict and supervising and directing 30+ others in Federal Court.
Summary coming soon.
Bruce Dorris is the President and Chief Executive Officer for the Association of Certified Fraud Examiners (ACFE). He also serves as an advisory member to the ACFE Board of Regents. Dorris has conducted anti-fraud training for the United Nations, the American Bankers Association, colleges and universities around the world, as well as with the FBI, GAO and other federal and state law enforcement agencies in the U.S.
His expertise has been featured in interviews with the CNBC’s American Greed, Wall Street Journal, the BBC, and the Atlantic among others.
Dorris earned his Juris Doctor from the Paul M. Hebert Law Center at Louisiana State University in 1993 and is licensed to practice law in state and federal courts in Texas and Louisiana. Prior to joining the ACFE, he served as a prosecutor in Louisiana for 13 years, focusing primarily on financial crime investigations. Additionally, he is licensed as a Certified Public Accountant.
Dorris has been with the ACFE for 13 years, previously serving as Vice President and Program Director.
Bruce Dorris will discuss the ACFE's 2020 Report to the Nations and provide an overview of current fraud trends, and the most effective ways to detect them.
Learning Objectives
Jason Zirkle is the Training Director for the Association of Certified Fraud Examiners (ACFE). He conducts ACFE training presentations around the country, and assists in creating and updating ACFE’s training curriculum.
Prior to working for the ACFE, Mr. Zirkle was a financial crime analyst for eight years with the Texas Ranger division of the Texas Dept. of Public Safety, where he served as a subject matter expert on financial crime investigations. Working alongside Texas Rangers, he supported cases involving complex fraud and money laundering, public corruption, embezzling, identity theft, illegal gambling, and other white-collar crimes. He also provided financial expertise to non-financial criminal investigations, including multiple murder investigations, human trafficking, narcotics, and missing persons. He has testified in several trials and grand juries.
Prior to working with the Texas Rangers, Mr. Zirkle was an army intelligence analyst for eight years, with combat deployments to Iraq and Kosovo.
Mr. Zirkle graduated from Texas State University with a Bachelor’s Degree in Criminal Justice. For the past five years, he has also served on the Board of Directors for the Central Texas Chapter of ACAMS, the Association of Certified Anti-Money Laundering Specialists.
We read these stories, we balk at the outlandishness and, if you are a fraud examiner, you dissect the scams and attempt to untangle the webs in hopes of learning what could have been done differently.
Once a fraud scandal goes public, the “what, when, where and how” become a matter of public record. But what about the “why”? What drives a married couple to steal money from a group of congregants who trust them wholeheartedly? What pushes a man to attempt a magic trick of sorts to steal money from his friend? Why does someone join a group of cyber thieves to find loopholes in security systems? Is it for fun or for money? Understanding the path a fraudster takes from employee to criminal can provide valuable insight that can strengthen your anti-fraud initiatives and make your fraud examinations more successful.
Through discussions of human behavior, video interviews with convicted fraudsters and interactive problem-solving, you will gain a deeper understanding of motivations and personality traits common to many fraudsters.
Mr. Brady focuses his practice on securities enforcement, commodities and futures enforcement, regulatory defense, government and independent investigations, and white collar defense.
Prior to joining Clyde Snow, Mr. Brady served as the Director of the Utah Division of Securities for two years, overseeing enforcement investigations, compliance matters, licensing, and registration. Before his service as the Securities Administrator for Utah, Mr. Brady spent 5 years as the Deputy Director of the Utah Department of Commerce, helping to oversee the divisions of Securities, Real Estate, Occupational and Professional Licensing (DOPL), Consumer Protection, and Corporations and Commercial Code. During his tenure as Deputy Director he supervised the agency review process and worked closely with the Utah Legislature and other state agencies such as the Utah Insurance Department and the Department of Financial Institutions. Tom previously served as a member of the State Legislation and Fintech Committees of the North American Securities Administrators Association (NASAA).
Summary coming soon.
Thomas Byrd is a Fraud Enforcement Advisor in the IRS Office of Fraud Enforcement. As a Fraud Enforcement Advisor, Thomas assists IRS personnel in identifying when cases may involve fraud and the investigation and development of fraud for potential referral to the IRS Criminal Investigation Division.
Before becoming a Fraud Enforcement Advisor, Thomas spent 14 years as a Revenue Officer for the IRS. As a Revenue Officer, he conducted interviews with taxpayers, employees, and third parties to gather data on the income and assets of taxpayers. Also, he routinely conducted investigations into the misuse of withheld taxed. Thomas analyzed financial data and conducted investigations to locate income and assets concealed in attempts to defeat IRS collection efforts.
Prior to working for the IRS, Thomas graduated from Western Washington University with a BA in Political Science. While in college, he also tutored English and interned at the FBI as a summer hire. Outside of work, Thomas regularly rides the annual Seattle to Portland bike ride and sings in a choir.
The investigation of tax fraud is a key component in the IRS’s mission toward achieving voluntary compliance. To enhance this mission, the IRS created the Office of Fraud Enforcement in 2020. This presentation will highlight the key aspects and functions of the Office of Fraud Enforcement as well as explain some of the actions Fraud Enforcement Advisors take to assist front-line compliance employees. For instance, The Office of Fraud Enforcement detects and investigates cases with indicators of fraud by using collaboration and investigative techniques.
Learning Objectives
Over the past 10 years, Sal Jadavji has been involved with the regulatory compliance field with specific expertise in the anti-money laundering/terrorist financing (AML/TF) area. Mr. Jadavji currently works at MCAN Mortgage Corporation, a TSX listed company, and is responsible for the planning, implementation and management of the company’s enterprise-wide risk management program. Mr. Jadavji has worked with the Bank of Montreal, evaluating the effectiveness of the program and measuring the achievable outcomes by ensuring that requirements governing regulations were clearly set out. He also worked with the Canadian Imperial Bank of Commerce (CIBC) as an AML Officer in the internal audit department.
Recent headlines have been filled with news stories about all types of fraud from Bernie Madoff’s infamous multi-billion dollar Ponzi scheme to Internet phishing scams to mortgage fraud. The downturn in the economy has brought many of these cases out into the open, namely mortgage fraud in the United States as a result of the housing crash.
People are also talking about how money laundering and fraud are connected. Before it was only about fraud, but now money laundering and to a limited degree terrorist financing have entered the picture. But why?
Several years ago, I came across a case that shows the difference between fraud risk and money laundering risk. When we think of fraud risk we think of the risk of financial loss or credit loss. The key question: Is the money really there? Whereas for money laundering risk, the key question is, where did the money come from? This case will help us better understand what money laundering risk is by comparing it to fraud risk.
Learning Objectives
Mark A. Anderson is the Director of Training and Development with Anderson Investigative Associates. He is a career interviewer in the audit and investigation arena who believes interviewing is a skill at the foundation of our best and most complete work. He is a retired Special Agent with the U.S. Department of Justice, Office of the Inspector General (DOJ/OIG), who served as a Program Manager and Instructor at the Inspector General Criminal Investigator Academy (IGCIA) at the U.S. Department of Homeland Security’s Federal Law Enforcement Training Center (FLETC) in Glynco, GA. He has also served as a Special Agent with the FBI, and NRC and a Deputy Inspector General with the New York State, Office of the Inspector General.
His focus in training is the need for rapport and establishing commonality with those who we interview with the goal of maximizing the quality and quantity of information that we obtain. He instructs in the areas of interviewing, interrogation, employee misconduct, ethics, investigation planning, public corruption, and other requested areas of investigation, audit, evaluation, human resources, compliance, and inspection work.
To learn more about Mark you can visit Anderson Investigative Associates’ web site at http://andersoninvestigative.com.
COVID-19 has had an impact on interviewing and has created various roadblocks that need to be overcome in order to conduct a successful interview. This presentation will provide an overview of various interviewing techniques to overcome COVID-19 roadblocks, build credibility and rapport with a witness, establish commonality, which will assist in effective questioning.
Learning Objectives
James Tunkey CFE is the New York office head and Chief Operating Officer of I-OnAsia, a global risk management consultancy. James’s team in the Americas has handled 5,000 assignments since 2004 in critical areas of Due Diligence, Crisis Management, Security Services, Corporate Investigations, and Litigation Support. James holds a TRIUM MBA, jointly conferred by NYU Stern, the London School of Economics, and HEC Paris. James has been a Certified Fraud Examiner since 2003. His fraud investigation work builds on his international experience and skills as an analyst of large and complex data sets. James has always enjoyed “following the paper trail”. Very early in his career, James clipped articles for the Asian Wall Street Journal, managing its Beijing bureau’s library. In the mid-1990s, James worked with a key source to turn a trove of local newspaper clippings into one of the most successful asset recoveries in history, recovering over US$2 billion that had been siphoned out of a country by its dictator.
This presentation will review the implications of the long tail distribution of fraud losses from internet crimes and what local and federal agencies are doing to fight internet crimes and the challenges they face.
Learning objectives
Rachel is the President of Audit Insights LLC, a consulting company specializing in forensic audits and investigations, and DOT compliance. Prior to founding Audit Insights in 2020, Rachel held positions in accounting, data analysis, and auditing at a Fortune 500 company. She has extensive knowledge of several industries, including restaurant, oil and gas, and trucking.
Rachel graduated summa cum laude with a B.S., and has a M.A.is Sociology, a M.S. in Personal Financial Planning, and a M.S.B.A. in Finance, all from Texas Tech University. She is a Certified Fraud Examiner and a licensed private investigator.
Rachel is currently working on the launch of Unearthed Intel. With open source intelligence at its core, Unearthed Intel will be dedicated to background, due diligence, and legal investigations.
There may be more industries than you realize that are subject to Department of Transportation regulations. What about that landscaping company you’re insuring? What about the mobile car washer who was involved in a fatal auto accident? What about the fencing company you just hired? Most likely all of these have USDOT numbers.
There is a wealth of publicly available information on companies required to have a USDOT number. In this session we’ll explore how to get the most out of those resources. Then we’ll use these resources as a jumping off point to find red flags and fraud in a due diligence investigation. This session uses some case examples to highlight how the signs of fraud were visible to those who knew where to look.
Learning Objectives
Jordan Bishop is an experienced cybersecurity professional who has assessed IT environments in a wide variety of industries including healthcare, SaaS, finance, education, nonprofit, and manufacturing. He helped to institute a citywide program to provide technology education in community centers, and he draws as much as he can from those experiences in his ongoing efforts to translate IT into normal English.
Jordan received a degree in Management Information Systems from Brigham Young University and holds the Certified Information Systems Security Professional(CISSP) and Certified Information Systems Auditor (CISA) designations.
This presentation will illustrate how fraud can be performed using IT systems and help participants to be prepared to work with IT in their next investigation. The following will be covered:
Matthew graduated from Brigham Young University –Idaho with a BS in Accounting and went to work for CBIZ Mayer Hoffman McCann P.C in Los Angeles preparing income taxes for high net worth individuals and their related entities. He later transitioned to Deloitte, preparing the same type of returns. While working he passed the CPA exams to earn a CPA. After many years churning the midnight oil, Matthew transitioned to working for the Internal Revenue Service (IRS) as a Revenue Agent where he was able to investigate civil fraud.
Matthew’s most recent job change was to the Treasury Inspector General for Tax Administration (TIGTA) as a Special Agent where he investigates criminal activity related to the Tax Administration. An interesting fact about Matthew is he is an amateur woodworker and enjoys restoring old rusted tools to working condition.
Matt will provide an overview of what the Treasury Inspector General for Tax Administration (TIGTA) office of Investigations is and what it does do to stop fraud.
Armand Glick accepted the position as the Director of the Utah Insurance Department Fraud Division in January of 2009. Prior to his appointment he worked 21 years for the Salt Lake County Sheriff’s Office where he retired as a Captain. During his tenure with the Sheriff’s Office he served as Chief of Police Services for several contract cities, including Herriman, Riverton, and Bluffdale. Armand graduated from Weber State University with a B. S. Degree in Criminal Justice and obtained a Masters of Public Administration degree from Brigham Young University. Armand currently serves on the NAIC Anti-Fraud Working Group and chairs the technology subcommittee.
This presentation will provide a brief overview of what insurance fraud is; a statistical review of insurance fraud in Utah this past year; and an overview of case examples from the best and worst of recent cases of interest; as well as a brief question and answer opportunity.
After the conference, we will upload the video recordings for the trainings that were recorded to this attendees page. The link to view the recording will replace the Zoom link buttons next to each presentation.
After certifying your attendance for each session please fill out the survey below about your overall experience with this conference. Once the survey is complete, your certificate will be generated.
If you have any technical difficulties, need assistance, or have questions, do not hesitate to contact us at acfeut@gmail.com.
Chapter membership ranges from anti-fraud specialists with minimal experience to those with a wealth of anti-fraud knowledge. Chapter involvement is a great way to learn from the best or give back to the profession by mentoring the next generation of anti-fraud professionals.
