Lunch will be provided at no fee for in-person registrants. You will be contacted before the event to place a lunch order where you can select a Dorothy Lane Market box lunch: https://catering.dorothylane.com/item/OriginalBoxLunch
Speaker: Michael Booher - Senior Investigator - Tennessee Comptroller of the Treasury Division of Investigations
Topic: Ignorance Is Blitz
Description:
The cornerstone of proving a criminal act of fraud is the intent of the subject. As the complexity of any financial crime builds, it becomes harder to understand, and easier for a subject to claim he or she was ignorant of his or her actions. Ignorance, therefore, can become an effective defense against a fraud examiner’s hard work and investigative results.
In the United States, the first documented successful criminal defense attorney to utilize the ignorance defense took place in the State of Tennessee during the prosecution of a moonshiner in the early 1900s. It worked once, and since then it’s been attempted as a defense in high profile fraud cases including the prosecution of fraudsters involved in schemes at Adelphia, WorldCom, HealthSouth, Enron, and others. Following a recent case study from the State of Tennessee, this session will follow real-life investigative techniques that were used to defuse the ignorance defense in a long-running theft and money-laundering scheme that affected a small-town nonprofit organization. Attendees will walk away with tips on how to fight back against subjects who claim they didn’t know any better when they were defrauding innocent victims.
CPE: 1.5 hours
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 75 minutes of the meeting and answer 5 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: Michael Booher - Senior Investigator - Tennessee Comptroller of the Treasury Division of Investigations
Michael Booher is a Senior Investigator with the Tennessee Comptroller of the Treasury’s Division of Investigations where he investigates fraud involving public funds. Prior to that he worked as an internal auditor for the Tennessee Department of Safety and Homeland Security, and previously in public accounting at Brown Edwards in Virginia. He is a graduate of Hampden-Sydney College and East Tennessee State University. He is a Certified Public Accountant, Certified Fraud Examiner, and Certified Forensic Interviewer. He has served as treasurer, vice president, president, and conference committee chair of the Middle Tennessee Chapter of the Association of Certified Fraud Examiners.
