Mar 2024 Hybrid (In-Person & Virtual): Ghosts In the System: A Discovery of Internal Thieves

Note: This meeting is on a THURSDAY.

Speaker:  Kerry Smoot, CFE - Chief Investigator, Montgomery County Prosecutor's Office

Topic: Ghosts In the System:  A Discovery of Internal Thieves 

In this session, the presenter will review a case that involved the investigation and prosecution of a fraud committed against a company in Southwest Ohio.  This investigation discovered the use of ghost employees that allowed a Human Resource Director to steal over $150,000 over the course of a year.  As he discusses the investigation, the speaker will explore the discovery, how the fraud was committed, and the evidence obtained to prove the case.  The speaker will also explore the link to a manager that was using a receipt reimbursement scheme to steal another $50,000 from the company.   

CPE: 1 hour

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.

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: 
Kerry, a graduate of the University of Cincinnati, started his career in law enforcement in 2002 working as a patrol officer prior to joining the Montgomery County Prosecutor’s Office in 2016.  For the past seven years while in his current role, Kerry has been investigating financial crimes, conducting digital forensics, and providing investigative assistance for trials.  Kerry obtained his CFE Certification in 2019.