DFC 2024 Flyer.jpg
CONFERENCE SCHEDULE - All Virtual/Over Zoom
FULL CONFERENCE AGENDA/CPE INFORMATION
Day 1: Wednesday November 20, 2024
12:00pm – 4:30pm (Eastern)
12:00-12:05: Conference Opening Remarks
By Southwest Ohio ACFE Chapter President Amanda Malusky Krauss
12:05-1:00: Investigating Fraud on the Deep & Dark Web
Speaker: Keven Hendricks | Founder, Ubivis Project
CPE*: 1 hour
Session Description: For many, the dark web harbors a stigma. The belief that it is an untraceable, enigmatic criminal underworld has been part of our culture for over a decade. Many also feel that profiteers of fraud operation on these deep and dark web platforms are sophisticated actors. This is simply not true! This session will cover the lucrative fraud marketplaces on both the deep and dark web, investigative methods to uncover threat actors, and best practices to help reduce exposure for fraud.
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:
Keven Hendricks is a law enforcement veteran with almost two decades experience, previously serving as a task force officer for two separate federal agencies. He is a published author with the FBI Law Enforcement Bulletin and American Police Beat and currently works as an instructor for various police training agencies, teaching a class for law enforcement on dark web and cybercrime investigations.
He is a certified cybercrime examiner and certified cybercrime investigator by the National White Collar Crime Center, a certified cryptocurrency investigator through the Blockchain Intelligence Group, and a certified digital asset professional through the Global Digital Asset & Cryptocurrency Alliance. He is the founder of the Ubivis Project – StopDarkwebDrugs.com.
1:00-1:15: Break
1:15-1:45: Keynote by Ohio Auditor of State Keith Faber
Speaker: Ohio Auditor of State Keith Faber
CPE*: .5 hour
Session Description: In this keynote presentation, Auditor Faber will discuss current fraud trends in Ohio, as well as investigative measures and strategies that are being employed by his office aimed at combating fraud and enhancing financial accountability.
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:
As Ohio’s 33rd Auditor of State, Keith Faber is dedicated to ensuring efficient, effective, and transparent government for the people of Ohio.
Faber served 17 years in the state legislature, including time as President of the Ohio Senate. He earned a reputation for restraining state spending, lowering taxes, and advocating for more transparent, accountable government.
Among other legislative accomplishments, he pushed for:
- Reductions in the costs of higher education.
- A streamlined public-record mediation process in the Court of Claims for addressing public records disputes.
- An increase in performance audits aimed at making state agencies more efficient and effective.
As Auditor of State, Faber has
continued his work to ensure taxpayer dollars are spent appropriately and those who lie, cheat, and steal public resources are held responsible for their actions.
Since taking office in 2019, Auditor Faber has overseen the convictions of more than 100 public officials and spearheaded audits that identified billions in unemployment fraud and abuse. His administration also continues to help state and local governments work better, faster, and cheaper while improving customer service for Ohioans.
Faber earned his undergraduate degree from Oakland University and his Juris Doctorate from the Ohio State University Moritz College of Law. After working in the private sector, he opened his own law firm, Faber and Associates LLC. Faber and his wife, Andrea, have two children and live in Celina, Ohio.
1:45-2:45: Senior Scams
Speaker: Danielle Murphy | Consumer Educator/Consumer Protection Section of the Office of Ohio Attorney General Dave Yost
CPE*: 1 hour
Session Description: Senior citizens are particularly vulnerable to fraud and scams; however, many incidents go unreported. Learn about the latest scams targeting our senior population and find out how to protect yourself and your loved ones.
Note: This event is not sponsored by the Ohio Attorney General’s Office. The Ohio Attorney General’s office does not specifically endorse or recommend the Southwest Ohio ACFE Chapter, or any products or services affiliated with the Southwest Ohio ACFE Chapter. Neither the Ohio Attorney General’s Office nor any representative of the office is being paid a fee for presenting this session.
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:
Danielle Murphy is a Consumer Educator for Ohio Attorney General Dave Yost’s Consumer Protection Section. As a Consumer Educator, Danielle conducts presentations to groups across the state to educate Ohioans about their rights as consumers and how to avoid becoming victims of various scams. Danielle also prepares educational materials to advance the Consumer Protection Section's mission of protecting Ohioans and their families from deceptive and unfair business practices and consumer fraud. She has worked for the Ohio Attorney General’s Office for over 19 years in various sections including Labor Relations, Chief Council Staff, and Consumer Protection.
2:45 – 3:00: Break
3:00-4:25: Expert Testimony: Begin with the End in Mind
Speaker: Cheryl B Hyder MT CPA/CFF/ABV CFE CVA; Principal at Hyder Consulting Group
CPE*: 1.5 hours
Session Description:
Proper preparation is crucial for any expert witness to provide credible testimony relevant to a particular dispute or other controversy decided by a trier of fact and usually won’t happen with just a few hours to review a file or be debriefed by staff. The process starts before an examination begins, continues throughout the investigation, and tangibly manifests in a report intended to benefit its users. More specifically, the report is a tangible proxy to summarize the processes and procedures performed to develop opinions an expert testifies to. Each stop in the life cycle of an investigation has a role in developing opinions and trial preparation. This session will take attendees through a typical assignment expected to include expert testimony, from the initial meeting through data collection and evidence management procedures to report writing and preparing for trial and finally, testifying. Along the way, best practices will be discussed, and practical approaches demonstrated for each of the critical processes. This final segment of Day 1 wraps up with tools and tips useful to preparing for clear, concise, and confident testimony.
This session’s discussion of best practices and approaches to investigative processes will provide information useful to attendees who conduct investigative work, whether or not that work ultimately culminates in expert reports or testimony.
Learning Objectives: After attending this session, each participant will be able to:
- Connect work scope to report content and meaningful testimony
- Manage discovery to avoid needless data collection and tainting the evidence
- Identify techniques to summarize each element of a report, for trial
- Evaluate the need to create trial exhibits to support intended testimony
- Narrate their journey from fact-seeking to fact-definition, in a way the audience will understand
Prerequisites: None
Speaker Bio:
Cheryl Hyder’s practice is concentrated on financial litigation support services for a clientele including law firms, commercial enterprises, and individuals engaged in or anticipating involvement with financial disputes. She creates order from financial chaos necessary to develop or define facts and other information intended to assist the adjudicator in a dispute.
She has testified in several of the Virginia Circuit Courts and in DC Superior Court as a financial expert witness, provided deposition testimony in those and other cases, and consulted on matters in New York, Florida, California, Pennsylvania and Maryland. Her assignments typically involve financial investigations, valuing an interest in a privately owned business, examination on allegations of occupational fraud and evaluating the feasibility of potential damage claims. She formed Hyder Consulting Group in 2009 after about twenty years as a CPA consultant and split her time between conventional tax planning and compliance services for small business owners and litigation support services in this then-emerging practice area. Hyder’s specialized experience and training as a forensic accountant over the past thirty-five years, augmented by her early training as a CPA, offer a substantial frame of reference to draw from when approaching assignments without a conventional presentation.
4:25-4:30: Closing Remarks
By Southwest Ohio ACFE Chapter President Amanda Malusky Krauss
Day 2: Thursday November 21, 2024
12:00pm – 4:30pm (Eastern)
12:00-12:05: Conference Day 2 Opening Remarks
By Southwest Ohio ACFE Chapter President Amanda Malusky Krauss
12:05-1:30: The Cognitive Bias Blind Spot: Fraud Examination and False Confessions
Speaker: Beth A. Mohr, CFE, CAMS, FSA, CFCS, CCCI, PI | Managing Partner, The McHard Firm
CPE*: 1.5 hours
Session Description:
Cognitive biases are the unconscious and unintentional errors in judgment that occur on the part of all humans every day – including fraud investigators. Cognitive bias on the part of investigators, specifically confirmation bias, is implicated most often in cases where subjects falsely confessed or were wrongly convicted. Confirmation bias is also the most common cause of cases where employees confessed to fraud when they did not actually do anything wrong, when the alternatives included resignation, paying restitution, criminal prosecution or other undesirable outcomes. It is nearly impossible to imagine confessing to something you did not do, especially a serious crime like murder, yet DNA exoneration in criminal cases proves that it is alarmingly common. Lawsuits over false confessions in occupational fraud investigations cost employers millions of dollars every year. Understanding cognitive bias is the first step to mitigating it during fraud examinations, investigations, interviews and audits. By its very definition, cognitive bias is unconscious—it is a human blind spot. This session will cover the different types of bias cognitive bias and how they send fraud investigations in the wrong direction, potentially resulting in wrongful terminations, wrongful prosecutions, false confessions and costly lawsuits. This session will also introduce simple strategies to combat cognitive bias and minimize the effects of this aspect of human nature on fraud examinations.
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:
Beth A. Mohr the Managing Partner of McHard Accounting Consulting LLC, also known as The McHard Firm. Beth is a nationally certified law enforcement instructor (IADLEST), and also a State of California POST certified law enforcement instructor. She is an experienced speaker and facilitator working with groups in government, for profit and non-profit sectors on many topics including investigation techniques and anti-money laundering. Beth has over twenty-five years of experience investigating financial and white-collar crimes, in addition to death penalty mitigation cases, civil rights cases, other complex criminal and civil investigations. She has testified as an expert witness in three states on a variety of different types of matters, including police practices, police misconduct, fraud and white-collar crimes, and Bitcoin and cryptocurrency. Beth is retired from the San Diego Police Department. She is a private investigator licensed by the States of New Mexico, Arizona, Texas, and California, and holds a master’s degree in public administration from the University of New Mexico.
1:30-1:45: Break
1:45-2:45: Related Parties and Self-Dealing: The People Behind the FTX Collapse
Speaker: Marie Rice, PhD, CFE, CIA | Assistant Professor of Accounting, Siena College | ACFE 2024 Educator of the Year
CPE*: 1 hour
Session Description:
FTX, the most recent cryptocurrency exchange to meet its demise, began in 2018 by MIT graduate and Wall Street trader, Sam Bankman-Fried. Headquartered in the Bahamas, FTX was promoted and backed by venture capitalists and celebrities like Kevin O’Leary (Mr. Wonderful on Shark Tank) and Steph Curry, but under the façade the company’s image was not as glamorous. This session examines the collapse of the company as well as the individuals associated with the FTX cryptocurrency exchange, their personalities, their relationships, and the organization’s tone at the top. Expect some great lessons applicable to Certified Fraud Examiners.
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:
Marie holds a PhD in accounting from West Virginia University, with an emphasis in fraud and forensic accounting, and is an Assistant Professor at Siena College where she serves as Director of the Center for Anti-fraud Resources and Examination Services (CARES). Prior to entering academia, Marie was an anti-fraud, compliance, and audit professional with 20 years of experience. As a practitioner, she managed forensic accounting engagements up to and including expert testimony and advised audit committees and executive leadership teams of small to mid-sized U.S. listed companies on risk and compliance matters. Marie was a founding member and Past President of the Spokane Chapter of the ACFE and a founding member of the Justice for Fraud Victims Project at Gonzaga University, for which she was awarded the ACFE’s 2010 Outstanding Achievement in Outreach/Community Service Award, the Spokane Police Chief’s Citizen Award and was named ACFE 2024 Educator of the Year. She currently serves on the board of the Albany Chapter of the ACFE.
2:45 – 3:00: Break
3:00 – 4:25: Practice Makes Perfect: 15 Fraud, Corruption, and “Illegal Bad Behavior” Experiences
Speaker:
James H. Wanserski | Founder, Wanserski & Associates and MBA/Adjunct Professor/Consultant/Executive/"Fraud-Buster"/CAE, CFO, COO, CEO, Trustee
CPE*: 1.5 hours, pre-approved for ACFE Ethics/Ohio PSR Ethics Credit
Session Description: Mr. Wanserski began an accounting career in technology after BSBA/MBA degrees from a private, Catholic university in the Midwest. He has “sat in all of the chairs” at large public and private companies, moving from finance, operations, and information technology to consulting, turnaround, and executive roles for a variety of industries. And, he was the whistleblower, investigator, "cleaner," documenter, and/or provided testimony in 15 different fraud and corruption incidents. Plan on a multitude of lessons-learned from his engaging presentation.
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:
Growing up and educated in the Midwest, our speaker is a seasoned businessman who has worked in numerous industries. Early on, he occupied all the auditing, accounting, and financial operations “chairs” at several publicly held telecommunications companies during periods of high M&A and merger-integration activity. Exiting industry, he joined business consulting with “Big 5” firm Arthur Andersen, subsequently worked for Chicago-based, top-15 turnaround firm Morris*Anderson, then with regional and specialty consulting firms.
Independent now, some recent highlighted roles and projects include:
- Board-selected CEO of a public, financial services company challenged by FCPA and numerous Federal Agencies, plaintiff’s bar, management team, and audit issues including direct Sarbanes-Oxley scrutiny from the Securities and Exchange Commission.
- COO/CEO/Management Trustee in four wireless industry transactions overseen by the US Department of Justice and Federal Communications Commission; nominated by the DoJ/FCC and appointed by Washington DC (Federal) district court judges.
- Advisor to private company management teams and founders ranging in (revenue) size approaching $100 million.
In addition to his “day jobs” in industry and consulting work – but for our purposes today, he has some 15 experiences uncovering and dealing with ‘occupational fraud,’ corruption, and what he calls ‘bad behavior’ incidents, thus far aggregating to $350 million in economic value. His broad and deep experiences gave rise to: best practices, lessons-learned, tips, “red-flag” data-points, and actions usable for CFEs, consultants, investigators, company staff, attorneys/compliance managers, executive management and board members.
An active speaker and writer, he has been required to offer testimony in multiple civil, criminal, and bankruptcy proceedings.
4:25-4:30: Closing Remarks
By Southwest Ohio ACFE Chapter President Amanda Malusky Krauss
* 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). For every hour of CPE, attendees must attend 50 minutes of the meeting and answer 3 polling questions to validate attendance.
