DFC 2023 Flyer
FULL CONFERENCE AGENDA/CPE INFORMATION
Day 1: Wednesday November 15, 2023
12:00pm – 4:30pm (Eastern)
12:00-12:05: Conference Opening Remarks
Including a special conference introduction by ACFE President John Gill.
12:05-1:05: FBI Overview of the Cyber Threat Landscape
Speaker: Adam Lawson | Supervisory Special Agent, FBI Cincinnati – Cyber Squad
CPE*: 1 hour
Session Description: Mr. Lawson’s FBI cyber team covers the lower 48 counties of Ohio for cyber intrusion matters. Mr. Lawson will provide an overview of the cyber threat landscape to include a description of threat actors and their motivations, the most common methods of cyber attacks, what to expect from the FBI after reporting an attack, and lessons learned from the victim’s perspective.
Learning Objectives: Promotion of improved fraud detection and deterrence and through expansion of knowledge in relation to the session's topic.
Prerequisites: None
Speaker Bio:
Mr. Lawson entered on duty as a Special Agent with the FBI in March 2010 and was assigned the Pittsburgh Field Office where he investigated Counterintelligence and Cyber matters. During that time, he also served on FBI Pittsburgh’s SWAT team.
In 2018, Mr. Lawson was promoted to Supervisory Special Agent for the FBI’s Cyber Division, Major Cyber Crimes Unit. During his time in the Major Cyber Crimes Unit, Mr. Lawson oversaw cyber-criminal investigations of various FBI field offices and all FBI ransomware investigations. In 2019, Mr. Lawson was selected to serve as the Cyber supervisor for the Cincinnati Field Office and reported to the division in January of 2020.
As the Cincinnati Cyber supervisor, Mr. Lawson is responsible for overseeing all criminal and national security computer intrusion investigations affecting the southern district of Ohio. Mr. Lawson is also responsible for Cincinnati’s digital forensics program, as well as the Computer Scientist and Data Analyst programs. Additionally, Mr. Lawson leads the Cincinnati Crisis Management Team which oversees and organizes Cincinnati’s response to critical incidents.
Prior to his FBI career, Mr. Lawson served in the United States Air Force as an intelligence analyst focused on foreign military capabilities, Unmanned Aerial Vehicle operations, and Middle Eastern affairs. Mr. Lawson also served one tour in Baghdad, Iraq during that time. Mr. Lawson received his bachelor's degree in International Studies with a Minor in the Study of the Islamic World from the University of Illinois.
1:05-1:15: Break
1:15-2:15: A Look Under the Hood: What You Don't See if You Stop With Databases
Speaker: Jennifer Mackovjak, CFE, PI and Andrew Keith, PI | Co-founders and Partners, 221B Partners
CPE*: 1 hour
Session Description: In this session, the presenters will highlight the importance of obtaining information from primary sources and not just relying on database records, court and government portals, and secondary sources. Databases and municipal, state, and federal information and records indices provide invaluable research leads but typically don’t tell “the full story.” Investigators risk missing crucial information (whether the case be an asset search, a due diligence, an internal investigation) if we rely on the information we identify in secondary sources and don't obtain and analyze the underlying documents. Uniform Commercial Code (UCC) filings, for example, will often include relevant and detailed information of the transaction’s collateral, while a commercial database record of the UCC might simply report the collateral as “all assets.” These commercial databases might erroneously identify a harassment claim filed in court as, say, a personal injury suit. Likewise, inspection of WeWork’s registration statement for its aborted IPO revealed that the company paid founder Adam Neumann $6 million for his trademark of the word “we.” Included in our presentation will be real life examples of information that could have been missed had we not obtained these underlying documents. We will also discuss the myriad limitations and caveats of court coverage that change daily by jurisdiction.
Learning Objectives: Promotion of improved fraud detection and deterrence and through expansion of knowledge in relation to the session's topic.
Prerequisites: None
Speaker Bio: Jennifer Mackovjak
Jennifer has nearly 30 years’ experience conducting investigations. She started her career as an analyst in the Manhattan District Attorney’s Office for three years before attending the police academy and returning to the DA’s office where she spent nearly eight years as a detective. In that capacity she led, conducted and assisted cases involving homicide, violent crime and narcotics trafficking, insurance fraud, money laundering, identity theft, forgery, and bid rigging, as well as sexual and domestic violence.
Since joining the private sector in 2005, Jennifer has worked for global investigations consultancy Kroll and in 2011 joined Hillard Heintze, where she was a senior vice president leading its Investigations practice. At Hillard Heintze she worked with fellow presenter Andrew Keith with whom in 2020, she co-founded 221B Partners, a boutique investigations firm in Chicago. While in the private sector, Jennifer has conducted research and investigations into a wide variety of areas including fraud, corporate misconduct, internal investigations, asset searches, due diligence, litigation support, threat intelligence, sexual abuse, domestic violence, harassment and stalking.
Over the course of her career, Jennifer has located and interviewed hundreds of witnesses, subjects of interest and sources. She has provided grand jury and trial testimony and been the affiant for and executed dozens of judicial eavesdropping warrants and search warrants.
Jennifer holds a bachelor’s degree in Criminology from Marquette University and a Master of Public Administration degree from DePaul University. Through the Innocence Project and Northwestern University’s Center for Wrongful Convictions, Jennifer has provided investigative support on a number of wrongful conviction cases. She is a member of the Association of Threat Assessment Professionals and Illinois Security Professionals Association, is a licensed private investigator in Illinois and holds the Certified Fraud Examiner designation.
Speaker Bio: Andrew Keith
Prior to co-founding 221B Partners in 2020 with Jennifer Mackovjak, Andrew operated his own boutique intelligence consultancy following many years working at larger professional services firms including Kroll and FTI Consulting. He leapt into the unknown as a small business operator after a role supporting the buildout of the investigations practice at Hillard Heintze, which brought exposure to the possibilities and benefits of working with small teams of highly-trained and efficient practitioners.
Andrew likes to apply his search, analytic, and composition skills to solve challenging research propositions. These include multi-jurisdictional asset searches involving layered corporate structures and multiple corporate and individual actors; esoteric queries on behalf of investors whose information objectives cannot always be sourced to discrete public records; business and market intelligence exercises; and, corporate contests where the identification of governance issues in the backgrounds of company directors and director nominees is of critical importance.
He also has deep experience conducting pre-transactional M&A due diligence, business and market intelligence research, and background investigations in support of clients in litigation. Prior to his investigations career, he worked at Time Magazine in Russia and Chicago. Andrew is a fluent Russian speaker and reader. He graduated from the University of Missouri – Columbia with a Bachelor of Arts in Russian Studies and holds a Master of Science in Journalism from Northwestern University's Medill School of Journalism.
2:15 – 2:30: Break
2:30 – 4:30: Off-Beat: Fugees Founder Pras Michel’s $100,000,000 Failed Attempt to Influence President Trump and the DOJ
Speaker: Harry Lidsky | Special Agent in Charge (retired), U.S. Department of Justice and Founder, 4th Dimension Investigative and Security Solutions (4DISS)
CPE*: 2 hours
Session Description: Mr. Lisdky will present a case study and key takeaways from an investigation he conducted as the lead case agent into an international conspiracy which saw over $100,000,000 illegally funneled into the US. The domestic arm of the conspiracy was led by Fugees band member Prakazrel “Pras” Michel, who organized a small group of co-conspirators whose goals were twofold: to facilitate the dismissal of the 1MDB investigation and to secure the extradition of a Chinese asylum-seeker. Michel was hired by Low Taek Jho, a.k.a. Jho Low, a multi-national fugitive from justice and the alleged mastermind behind the 1MDB scheme, and subject of the bestseller “Billion Dollar Whale.” Michel’s group aspired to influence the top echelons of the US government, including the President of the United States and the Attorney General of the United States. The presentation will cover key elements of the investigation, which secured convictions on violations of FARA, money laundering, and bank fraud, and resulted in the seizure of over $73,000,000 in criminal proceeds.
Learning Objectives: Promotion of improved fraud detection and deterrence and through expansion of knowledge in relation to the session's topic.
Prerequisites: None
Speaker Bio:
Harry’s career spanned 24 years with the United States government in law enforcement and intelligence community service prior to his retirement and the launch of his own investigative and security consulting service in September 2023. Harry served in various senior leadership positions within the U.S. government. From March 2010 - June 2023, Harry worked for the Department of Justice - Office of the Inspector General, serving as a Senior Special Agent, Assistant Special Agent in Charge, and Special Agent in Charge of the Cyber Investigations Office. In those capacities at DOJ-OIG, Harry performed computer and mobile device forensic analysis, initiated and oversaw insider threat investigations, conducted financial analysis associated with fraud and money laundering, and conducted surveillance, technical, and undercover operations in furtherance of criminal investigations. Prior to joining DOJ-OIG, Harry spent 7 years as a Special Agent with the Drug Enforcement Administration, conducting investigations to dismantle complex narcotics trafficking and money laundering organizations. Harry has testified at more than 200 federal proceedings, including jury trials, hearings, and grand jury inquiries. Harry also served as a clandestine officer for the Central Intelligence Agency, and was deployed to Afghanistan at forward operating bases during 2007-2008, among other field assignments. Harry decided to make his investigative and analytical skillset and expertise available to the private sector following his retirement in September. 4DISS (www.4diss.com) leverages Harry’s 24+ years of experience and ability to supplement client needs in multiple investigative and security disciplines. Please connect with Harry and read about some of his featured casework on LinkedIn (linkedin.com/in/harry-lidsky-04947646).
Day 2: Thursday November 16, 2023
12:00pm – 4:30pm (Eastern)
12:00-12:05: Conference Opening Remarks
12:05-1:00: Unveiling the Thrilling World of ChatGPT and Fraud Detection
Speaker: Mary Breslin, CFE, CIA | Founder & Managing Partner, Verracy | ACFE 2023 Baker Award Recipient
CPE*: 1 hour
Session Description: Hold on to your seats as we embark on a riveting journey into the dynamic realm of emerging technology and its enthralling connection to fraud! ChatGPT isn't just a buzz term; it's a gateway to a whole new level of intrigue and deception.
In this session, we will delve into the cutting-edge applications of ChatGPT and explore the innovative ways in which fraudsters are exploiting its power to commit fraud. Insights into the greatest threats posed by this technology will be revealed.
But that's not all! Get ready to witness a captivating showdown as we reveal how ChatGPT and other awe-inspiring AI tools can become formidable allies in the fight against fraud. The session will showcase how these powerful AI tools can revolutionize the fraud-fighting game.
Don’t miss this face-off between deception and defense, as we unlock the potential of ChatGPT to empower fraud fighters worldwide.
Learning Objectives: Promotion of improved fraud detection and deterrence and through expansion of knowledge in relation to the session's topic.
Prerequisites: Participants should have a basic understanding of ChatGPT. The speaker will incorporate some examples of ChatGPT queries and usage in the presentation, but will be focusing on the fraud implications of ChatGPT. The presenter will spend minimal time on the basics of what ChatGPT is and its history.
Speaker Bio:
Mary Breslin, founder of Verracy, is a renowned speaker and training facilitator for Internal Audit, Risk, and Fraud. With over 30 years of experience, Mary has worked with global companies like Costco, Barclay’s Capital, ConocoPhillips, and Boart Longyear, implementing and managing audit programs in over 50 countries.
Mary has been a trailblazer in the industry, being an early adopter of analytics for audit and utilizing data analytics in her career for over 20 years. Her pioneering work has transformed the capabilities of audit functions, harnessing the power of data analytics programs such as ACL, IDEA, and Arbutus Analyzer.
Through her expertise and guidance, Mary has enabled large global organizations to leverage analytic tools effectively. She has helped them significantly increase coverage, automate continuous auditing and monitoring, and actively fight fraud.
Mary's expertise goes beyond audit and the boardroom. She conducts fraud investigations and provides management consulting for internal audit and fraud. Mary has led investigations in numerous countries on six continents and has been an expert witness in several countries worldwide, including a United States Department of Justice (DOJ)/Commerce Department investigation resulting in a $230M guilty plea.
Mary is highly regarded in the industry and has received prestigious accolades for her speaking engagements. In 2023, she was honored as the ACFE Speaker of the Year. She has also been recognized as a Top-Rated Speaker for ISACA and named Best of the Best by the IIA.
Mary holds a BS in Accounting, an MBA, and is a Certified Internal Auditor (CIA) and a Certified Fraud Examiner (CFE). When she's not traveling the world for work, Mary resides outside of Austin, Texas, with her husband and two rescue dogs.
1:00-1:15: Break
1:15-2:15: Fraud Theory, Revisited: An Examination of the Fraud Triangle and Competing Explanations For Fraud and Other Financial Crimes
Speaker: Pierre Rivolta, Ph.D., CFE | Associate Professor, Department of Criminology and Criminal Justice - Mount St. Joseph University
CPE*: 1 hour
Session Description: In this session, Dr. Rivolta will summarize academic research on fraud theory, with a particular emphasis on the “fraud triangle.” Attendees will learn about the origins of the fraud triangle, examine its empirical assessments, review its geometric (and other types of) evolutions, ponder its limitations and criticisms, assess its the relevance to practitioners, and contemplate other theories of fraud causation.
Learning Objectives: Promotion of improved fraud detection and deterrence and through expansion of knowledge in relation to the session's topic.
Prerequisites: None
Speaker Bio:
Dr. Pierre Rivolta, Ph.D., CFE, is an Associate Professor in the Criminology and Criminal Justice Department at Mount St. Joseph University. A native of France, Dr. Rivolta earned a B.S. in Forensic Science and an M.Law in Criminal Justice from the University of Lausanne in Switzerland. He holds a Ph.D. in Criminal Justice from Sam Houston State University. Dr. Rivolta also holds the Certified Fraud Examiner (CFE) designation from the Association of Certified Fraud Examiners. Dr. Rivolta teaches a wide variety of courses at the Mount. His two primary teaching interests are the administration of justice and fraud examination. His scholarly pursuits center on the evaluation of pre-trial and post-conviction programs for special offender groups. Dr. Rivolta has performed consulting work for a variety of criminal justice agencies.
2:15 – 2:30: Break
2:30 – 4:30: A Whistleblower’s Tale
Speaker: Anthony J. Menendez, MSA, CPA, CFE | George A. Dasaro Distinguished Clinical Assistant Professor of Accounting, Loyola Marymount University |ACFE 2016 Sentinel Award Recipient
CPE*: 2 hours, pre-approved for ACFE Ethics/Ohio PSR Ethics Credit
Session Description: Mr. Menendez is the renowned “Accountant Who Beat Halliburton” and a corporate whistleblower under Sarbanes-Oxley whose work ultimately led to significant advancements in protections for corporate whistleblowers. In this presentation, Mr. Menendez will recount the key events that led him to blow the whistle on oil giant Halliburton, and he will detail the ensuing fight for his livelihood, his credibility, and his family during a decade-long legal battle.
Learning Objectives: Promotion of improved fraud detection and deterrence and through expansion of knowledge in relation to the session's topic.
Prerequisites: None
Speaker Bio:
Anthony Menendez MSA, CPA, CFE is a renowned "Accountant Who Beat Halliburton" and a corporate whistleblower under Sarbanes-Oxley, known for his decade-long legal battle with Halliburton. Despite lacking formal legal training, he prevailed as a pro-se litigant in the Fifth Circuit Court of Appeals, leading to significant advancements in protections for corporate whistleblowers.
With nearly 25 years of experience, Anthony specializes in resolving complex technical accounting, auditing, and reporting issues. As a former top controller for General Motors, he oversaw reporting for over $100 billion in annual revenues and played a pivotal role in GM's historic emergence from bankruptcy and completion of one of the largest IPOs in history. Additionally, during his tenure as an audit executive at Ernst & Young, he focused on emerging growth companies engaged in intricate business transactions and guided companies through the IPO process.
Anthony has been honored with prominent nationally recognized awards for his notable contributions to professionalism and ethics in accounting. In 2017, he received the "Accounting Exemplar Award" from the American Accounting Association, and in 2015, he was honored with the "Sentinel Award" from the American Certified Fraud Examiners Association for "putting truth over self."
Currently, Anthony serves as the George A. Dasaro Distinguished Clinical Assistant Professor of Accounting at Loyola Marymount University, where he imparts his expertise through courses on financial accounting, auditing, and fraud investigation. As a forensic litigation consultant, he provides invaluable services to attorneys representing shareholders and individual whistleblowers in nationally litigated cases involving allegations of improper financial reporting or auditing.
Anthony leverages his experience to deliver impactful presentations at prominent universities and organizations, emphasizing the criticality of business ethics and effective corporate governance while raising awareness and perspectives on encouraging and responding to ethical and/or legal violation complaints.
* CPE credits are based on a 50-minute hour. CPE is offered through the ACFE as well as the Accountancy Board of Ohio (sponsor number CPE.00467). Attendees must attend 50 minutes of the meeting and answer 3 polling questions during the meeting to validate attendance.
