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 being held in person at the Mountain America Credit Union Tanner Building in West Jordan and broadcast live through Zoom to virtual attendees. 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/83343801338?pwd=eUFjYWhrYSt2ZkJuaVZBTDVkKzhDZz09
Dial In Phone #: 719-359-4580
Webinar ID: 833 4380 1338
Passcode: 034164
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!
Mitchell Bruce is a forensic accountant at the FBI with a wide range of experience from complex financial crimes to virtual currency. Aside from being a CPA and CFE, I am also trained in Chainalysis and Reactor investigative techniques and topics. When I am not investigating fraud you can find me enjoying time with my wife, son and daughter, or up in the mountains cycling.
Presentation will include introductory information in regards to virtual currency, how to analyze the blockchain, and how to conduct investigations involving fraud and virtual currency. Mr. Bruce will provide a basic understanding of blockchain knowledge, wallet structure, and forensic analysis, as well as what to do when receiving complaints or information regarding fraud and virtual currency. Once a basic understanding is established I will walk through a real case covering all of the aforementioned topics.
Daniel Porter has been a Certified Fraud Examiner for over 20 years and has conducted and managed civil and criminal investigations for over 25 years as a licensed private investigator, a loss prevention manager, and as an investigator and investigations manager with the State of Tennessee. He currently provides training and consulting services in the areas of fraud prevention-detection-investigation as well as ethics, productivity, and leadership. Daniel is a Cum Laude graduate from Middle Tennessee State University's Criminal Justice Program and has provided training in the United States and Canada for multiple professional organizations and governmental agencies. He is a guest lecturer at Middle Tennessee State University and the Vanderbilt University School of Law.
Bears are intelligent and motivated to find food. When I left some fried chicken in my Jeep while in Gatlinburg, a bear tore a hole in the top and ate the chicken and part of my Jeep. He was just a Bear Being a Bear. I’m responsible because I left the chicken in the Jeep and gave him the opportunity. Similarly, people are intelligent and motivated to survive. If we give them opportunity by not implementing and enforcing good internal controls and fail to create a perception of detection, they will take our assets. This session reviews how the former director of a conference center with no perception of detection took advantage of lax internal controls of a joint-venture and stole thousands. She was just a Fraudster Being a Fraudster.
Kaye Lynn Wootton is a prosecutor in the Utah Attorney General's office and serves as Director of the Medicaid Fraud and Patient Abuse Division. She began her career as a Registered Nurse over 35 years ago and has a master's degree in nursing. Later in life, Kaye Lynn shifted gears and became an attorney, where she continues her mission to protect patients and advocate for quality health care. As an AAG, Kaye Lynn's job duties include prosecuting provider fraud and the abuse, neglect, and exploitation of vulnerable individuals. Throughout her career Kaye Lynn has been advocating for patients, but her tools of the trade now include rules and laws instead of stethoscopes and syringes.
Coy Acocks is a Special Agent with the Utah Attorney General’s Office with over 30 years of law enforcement experience. Coy holds degrees in Criminal Justice Administration, Psychology and an MBA in Healthcare Management. He is a Certified Fraud Examiner through the National Association of Certified Fraud Examiners. He is currently assigned to the Medicaid Fraud and Patient Abuse Division, which investigates fraud, waste, and abuse within the Medicaid program.
Special Agent Coy Acocks and AAG Kaye Lynn Wootton will present an overview of cases investigated and prosecuted by the Medicaid Fraud and Patient Abuse Division, focusing on challenges which must be overcome. The key message throughout the presentation will be the importance of collaboration in order to avoid duplicative efforts and increase tools and resources.
FBI Special Agent Jack Marberger is a member of the Financial Crimes and Public Corruption squad in Salt Lake City. The squad works complex financial crimes, health care fraud, money laundering, investment fraud, corporate fraud, and all types of public corruption (bribery, embezzlement, election fraud, fraud against the government, etc).
Special Agent Jack Marberger will provide an overview of complex financial crime cases including a discussion of the most common cases and scams. Ageng Marberger will discuss best practices and strategies for investigating financial crime schemes.
Greg Kyte is a standup comedian, a licensed CPA, and a member of the ACFE. He's the co-host of the popular Oh My Fraud podcast, and he's the creator of a long-running local standup comedy show called Comedy Church. His stand up comedy is filthy, but his professional presentations are nearly squeaky clean. He works as the controller for a group of medical office buildings in Provo, and he lives in Orem with his fiancée and their two cats.
In this entertaining course, Greg takes you with him as he unpacks research from behavioral economics and behavioral psychology on ethical behavior. You will learn research-based tricks and tips to nudge yourself and your team toward more ethical behavior. Specific takeaways include:
D. Ray Strong has provided expert, advisory, and fiduciary services for over twenty-five years involving investigative and forensic accounting, internal investigations, bankruptcy, federal and state court receiverships, corporate restructuring, and litigation support in local, regional, national, and international matters. He is a Certified Public Accountant, Certified Fraud Examiner, and Certified Insolvency and Restructuring Advisor, and is certified in Financial Forensics by the American Institute of Certified Public Accountants. Mr. Strong has extensive expertise in providing civil and criminal forensic and investigative accounting services, including the investigation of fraud and mismanagement, corporate internal investigations, financial data reconstruction, “big data” analysis, tracing of funds and assets, partner dispute examinations, lost-profit damage analyses, breach of contract claims, insurance claim recovery, and witness and target interviewing. He has provided testimony in federal court, state court, and arbitration cases. He has investigated numerous fraud and mismanagement-related issues, including complex management and financial statement frauds, asset misappropriation schemes, Ponzi and investment schemes, bank fraud, and bankruptcy fraud. Mr. Strong has taught graduate-level accounting courses at the University of Utah and Westminster College of Salt Lake City. He frequently presents on fraud, insolvency, and accounting-related topics.
Brad Merrill's practice is concentrated in corporate and securities, with extensive experience with corporate governance, mergers and acquisitions and all aspects of debt and equity financing. As part of his corporate practice, Brad has also developed extensive expertise in renewable energy transactions, bank regulatory matters and aircraft transactions.
Matt Lalli has tried dozens of cases in courts and arbitration tribunals throughout the United States. Licensed in Arizona, California, and Utah, Matt has a go-anywhere do-anything attitude so long as he can be in a courtroom advocating for his clients. He takes cases from inception through trial and appeal, but frequently takes over cases shortly before trial. (See Publications, below, “A Different Kind of Takeover.”) As one interviewee reported to Chambers USA, "Matt is sophisticated and able to handle any courtroom situation with poise and sophistication. He listens well, speaks well, thinks quickly and manages situations impeccably." Another Chambers interviewee said Matt “is incredibly organized and savvy, and he wins cases.” Matt is the practice group leader for the firm’s commercial litigation practice group. He also is a member of the firm’s ethics committee and loss prevention counsel.
An internal auditor discovers an irregularity, a whistleblower publicly alleges wrongdoing of management, or a regulator initiates an inquiry. The alarm bells are sounding. Investigators and auditors are often anxious to immediately dive into the numbers, get to the truth, and document the evidence. However, other legal and operational considerations should be carefully weighed in conjunction with an internal investigation to mitigate potential risks. The panel will discuss circumstances that might require an internal investigation, what privilege or confidentiality issues should be addressed, the importance of the proper governance, best practices to consider while conducting the investigation, and actions available if a problem is identified.
After spending twenty years in Law Enforcement in the Salt Lake Valley, Randy “retired” and found his way to health care fraud investigations and management. The last ten years have been spent managing a Special Investigations Unit across four states for a Blue Cross/Blue Shield plan. Randy is currently investigating Fraud, Waste and Abuse for Select Health. Randy has been a member of the ACFE and a Certified Fraud Examiner since 2016. When not working, Randy spends his time with his wife and two teenage boys as they hike, fish, golf, and travel whenever possible.
Mr. Maurer's presentation will focus on the makeup of a Special Investigations Unit (SIU) within a healthcare plan. We will discuss tools that are utilized to fight healthcare fraud, who we partner with internally and externally and the potential impacts and outcomes of SIU investigations. We will also look at the different types of fraud that we see in the SIU: provider fraud, member fraud and broker fraud.
Attendees can expect to learn:
Mr. Bateman is a managing member with Rocky Mountain Advisory, LLC, and has over 24 years of experience in public accounting. He has worked primarily in litigation support and fraud investigations. He has also acted as a Special Master and as the accountant to receivers on numerous matters. Mr. Bateman has testified as to indicia of Ponzi schemes including insolvency, commingling of investor funds, treatment of related entities as a unitary enterprise (alter ego), and other financial characteristics of fraud. He has also worked extensively in family law matters involving investigations, cash tracing and lifestyle analyses. He has testified in State, Federal and Bankruptcy court in both civil and criminal proceedings. Mr. Bateman is a Certified Public Accountant, has been accredited in Business Valuation and Certified in Financial Forensics by the American Institute of Certified Public Accountants and is a Certified Fraud Examiner. Mr. Bateman is also an Adjunct Professor of Accounting at Westminster College in Salt Lake City, Utah, teaching Forensic Accounting and Financial Investigations.
Mr. Bateman will lead a Discussion of fraud investigations in the cannabis industry with an emphasis on the special circumstances arising from Federal and State regulations specific to these companies. Participants will gain awareness of the quickly changing regulatory environment, specific fraud risks and skills necessary to identify potential fraud.
Mark F. Zimbelman is the Mary and Ellis Professor of Accounting at Brigham Young University where he has enjoyed working for over 24 years. Before coming to BYU, he also taught at the University of Oklahoma and earned his Ph.D. from the University of Arizona. He also worked professionally for over five years as an auditor and certified public accountant and one year as a controller. Mark’s teaching and research are in auditing and fraud prevention and detection. In 2019, he received the Marriott School of Business Ethics Teaching Award selected by the students. His research focuses on preventing and detecting financial statement fraud. He has published in the top academic journals and is a coauthor of several monographs on fraud topics and on a textbook titled: Fraud Examination. Mark loves spending time with his wife, Karen, and their five children and thirteen grandchildren. He is also an avid bicyclist and loves being outdoors—especially with family.
I will be discussing some psychological traits and the cognition of fraud perpetrators as well as the psychology and reasoning processes for detecting fraud and deception. In doing so, I will review research findings on both how fraud perpetrators think and behave and how auditors can think and act more effectively.
Those in attendance will become familiar with concepts such as:
Stephen Martin Kohn has been one of the world’s most influential whistleblower attorneys. A partner in the law firm Kohn, Kohn, and Colapinto and chairman of the board of the National Whistleblower Center, and teaches whistleblower law at Northeastern University. Kohn’s clients have set precedents, saved lives, protected the environment, and stopped tens of billions of dollars in fraud. Kohn won the first-ever $100 million whistleblower award. The National Law Journal named Kohn as one of the top fifty “elite” plaintiff’s lawyers in the United States; he is the only whistleblower rights lawyer to have achieved this distinction. As well Stephen Kohn helped draft key whistleblower legislation and regulatory rules, including those incorporated into the Sarbanes-Oxley Act, Dodd-Frank Act, the IRS Qui Tam whistleblower amendments, and Whistleblower Protection Act. He played an instrumental role in drafting and advocating for the Money Laundering law passed in December 2022. He is the author of the first legal treatise on whistleblowing and is the world’s most published on whistleblower protection. His most recent book is Rules for Whistleblowers: A Handbook for Doing What’s Right (Lyons Press 2023).
In this presentation, we explore white-collar crime by examining academic studies and the crucial role of whistleblowers in detecting and exposing large-scale fraud. Whistleblowing has been shown to be an incredibly effective tool in the fight against corruption, with the potential to deter fraud on a massive scale.
Takeaways:
Benjamin Calitri is a Whistleblower Attorney at Kohn, Kohn & Colapinto, LLP. At KKC, Ben focuses on whistleblower reward programs, with a particular focus on money laundering whistleblowers, the Foreign Corrupt Practices Act, and illegally restrictive NDAs.
Summary: In this presentation, I will go over blowing the whistle and what are the rules to follow when doing so. There are many rules that steer people away but if done correctly whistleblowing is effective and can deter fraud.
Takeaways:
Liz Blaylock, Enforcement Section Chief, Utah Division of Securities. Liz holds a Bachelor’s degree in Political Science from the University of Utah and a Master’s degree in Criminal Justice from Weber State University. Liz has worked in various government regulatory roles for the past 15 years. She has been employed with the Division of Securities since 2016, where she has served as senior investigator on multiple top tier state and federal fraud cases and has recently become the Enforcement section chief. Liz is the recipient of the 2022 Utah Governor’s Award for Excellence in outstanding public service and the 2023 U.S. Attorney’s Office Law Enforcement Victim Assistance Award. Liz is a Utah native and loves fly fishing.
An overview of state Securities regulation and the securities fraud investigative process. Attendees will learn the nuances of this all too common, but complex type of financial crime, how to identify it and where to report it.
Aaren is an Internal Audit Manager at the Church of Jesus Christ of Latter-day Saints, but his boss refers to him as his, “Special Agent.” He consults with management on internal controls, fraud detection and prevention, process improvement, and strives to protect the organization and be a catalyst for improvement. As a CPA and CFE with a Master of Science and Data Analytics, Aaren fights fraud with data analytics.
After graduating from Brigham Young University (BYU) in 2001 with a Master of Accountancy, he moved to Washington D.C where he survived a few busy seasons at Price Waterhouse Coopers and three years as a financial analyst at the mortgage giant Freddie Mac. He left Freddie Mac in 2006 just before the financial meltdown and has spent the last 17 years as a “special agent.”
He has survived several tornados, a few small earthquakes and a category 5 hurricane. As a family they enjoy camping in the mountains, hiking, playing board games, watching documentaries, baking, and roasting marshmallows.
How and why do we as fraud examiners get into trouble? Learn what the common ethical lapses are by fraud examiners, the blind spots that cause good people to do bad things, and how you can avoid these potential pitfalls that lead us as fraud examiners into unethical behavior. Even the best of us makes mistakes so come and find out the two magical words that will keep you out of jail (or the dog house) both professionally and personally.
Learning Objectives:
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.
