Former Partner, PricewaterhouseCoopers (PwC)
Former Chairman of the Board of Regents for the ACFE
Tom Golden is a retired PricewaterhouseCoopers (PwC) Partner and former Partner-In-Charge of the Midwest Forensic Accounting Investigations practice and resides in the Chicago area. Tom has a national reputation in forensic accounting and fraud investigations. He has extensive testifying experience and is a frequent presenter having conducted numerous fraud investigation training seminars for both U.S. and foreign corporations, and the Federal Government including the FBI and IRS.
Tom was the lead author of the award-winning Wiley book A Guide to Forensic Accounting Investigation, now in its second edition. He has been quoted in a number of major world-wide publications including Journal of Accountancy, USA Today, The Financial Times, Business Week, Chicago Tribune, and The Age (Melbourne, Australia), and featured on The CBS Evening News with Dan Rather shortly after Enron came to light. He is a CPA and Certified Fraud Examiner (CFE), former chairman of the Board of Regents for the Association of Certified Fraud Examiners (ACFE) and has been given this organization’s highest honor being name Regent Emeritus. Tom was also an adjunct professor at DePaul University, Chicago after he developed and taught the school’s first Forensic Accounting course in 2002. See what others are saying about Tom.
EJ Janik, CPA, CFE, CFF
Principal and Practice Leader
Ryan Fraud and Forensic Recovery, LLC
Mr. Janik has over 31 years full-time forensic accounting services, including accounting, financial, economic, construction, fraud and business dispute consulting, with expert witness experience. His experience includes over 48 trial/hearing testimonies in 8 states of: 9 Federal, 17 State, 22 Arbitrations. He has testified on over 80 total expert matters, over 685 business dispute and consulting matters (31 years), 150 financial audits (Public Accounting – 7 years) and over 11 years of engineering and construction consulting matters.
Code of Professional Ethics and Professional Standards
- ACFE Code of Professional Ethics: related key applications and scenarios
- ACFE training resources: lists of self-study courses, books and manuals, and live events.
- Survey of Code of Professional Standards: including other professionals’ credentials, designations and associations including: Association of Certified Fraud Examiners, American Institute of CPAs, American Medical Association, Appraisal Institute, CCCIM Institute, CFA Institute, Forensic Expert Witness Association, National Association of Certified Valuators & Analysts, National Society of Professional Engineers, Texas Association of Licensed Investigators.
Robert Hogan, CFE
Hogan Consulting Group
For more than 17 years Robert Hogan, CFE has delivered the highest-caliber forensic accounting and intelligence services. His teams have safeguarded the assets and mitigated the risks for clients, such as: Gap Inc., Nationwide Insurance, JP Morgan Chase, and Amazon.com. In addition, he has provided consultative support to government and civilian entities dealing with high level threats, and led responses to incidents like the BP oil spill.
Mitigating Cognitive Biases in Fraud Investigations
Presentation Description: Mitigating Cognitive Biases in Fraud Investigations explores the ways the unconscious brain can impact the results of a Fraud Examiners investigations. Participants will learn how to identify common cognitive biases, and tools that can be used to mitigate or remove the impact of bias on investigations.
Director, Ryan Fraud and Forensic Recovery, LLC
John Brocar is a Director with Ryan LLC. He is responsible for leading the Fraud and Forensic Recovery Practice in Chicago. He is a Certified Fraud Examiner and a Certified Forensic Interviewer. John specializes in providing corporate investigations, fraud prevention and detection and disbursement risk analysis services. As a subject matter expert in the area of disbursement risk analytics, he assists clients globally identify expense reimbursement fraud, conflicts of interest, business risk vendors, fictitious vendors, ghost payroll, p-card and fleet card anomalies and other disbursement risk scenarios. He has more than 25 years of experience working with retailers in a variety of segments including traditional department stores, specialty, big box, and convenience stores.
How to help safeguard your organization from disbursement risk and fraud
Presentation Description: This presentation will discuss the essential elements of monitoring disbursements from a fraud, waste, and abuse perspective. You’ll also learn how to use data analytics as effective tools to reduce the risk of fraudulent activity and safeguard disbursements within Accounts Payable.
The news is filled with stories of employee theft, collusion and corruption. To help combat this risk organizations utilize a variety of reporting systems to identify potential fraud because they know there is a real risk of loss. Every day companies process thousands of disbursement payments; from paying vendors-to-employee expense reimbursements-to-payroll, and yet very few organizations utilize a proactive form of exception reporting to monitor these payments for the risk of loss.
- What are the red flags and best practices to prevent, detect and investigate disbursement anomalies?
- Who in your organization is responsible for monitoring disbursement risk?
- What lessons can be learned from other disbursement fraud cases?
Mark Jenkins, CFE
Sr. Managing Director, GlassRatner
Mark Jenkins joined GlassRatner in 2016 to help found the firm’s Dallas office. He has over 20 years of experience in forensic accounting, financial investigations, fraud risk assessments, anti-corruption consulting and financial analysis including eleven years with Deloitte. He has in-depth knowledge and skills in managing litigation projects and investigations in both domestic and international environments with extensive experience in Latin America. He regularly provides global anti-corruption due diligence and training to international business entities. He is fluent in Spanish. Before joining GlassRatner he co-founded Fidelity Forensics Group LLC, a forensic accounting, investigations and anti-corruption consulting firm.
Christopher B. Meadors, Esq., CPA, CFF
Sr. Managing Director, GlassRatner
Christopher Meadors joined GlassRatner in 2016 to help found the firm’s Dallas office. A licensed attorney (Texas) and a Certified Public Accountant (Texas), Christopher has more than 15 years of experience advising clients in complex financial matters. His experience includes forensic accounting; litigation consulting and expert witness work; corporate investigations; arbitrations; anti-fraud consulting; and Foreign Corrupt Practices Act (FCPA) and other regulatory issues. He regularly leads teams of accounting, finance and technology professionals assisting clients in analyzing and evaluating corporate and financial data. Prior to joining GlassRatner, Christopher was a founding partner of Fidelity Forensics Group, a Dallas based firm specializing in forensic accounting, corporate investigations, and anti-fraud consulting. Previously he worked in Deloitte’s Forensic & Dispute Services and Audit practices where he gained extensive experience with the Oil & Gas, Telecom, and Real Estate industries.
Broken windows in your ethics program?
Presentation Description: This presentation is intended to increase the awareness among both internal and external auditors, counsel, and fraud investigators of the practical and ethical issues specific to anti-fraud and anti-corruption programs. Specifically, we will be discussing ethical challenges, pitfalls and opportunities encountered by attorneys dealing with issues of fraud and corruption in a global business environment.
While the context and examples are based on issues of fraud and corruption, the ethical risks are common to many other areas of business conduct.
- Anti-Fraud/Anti-Corruption (AF/AC) Programs
- Common Risk Factors
- Case Studies
- Benefits of Well Functioning AF/AC Programs
- Leading Practices
Marcy Phelps, CFE
Founder and President, Marcy Phelps & Associates Inc.
As the founder and president of Denver-based Marcy Phelps & Associates Inc. (formerly Phelps Research Inc.), Marcy helps decision-makers manage risk and prevent fraud. She started her company in 2000 after earning a Master’s degree in Library and Information Science from the University of Denver.
Marcy is a Certified Fraud Examiner and a licensed private investigator. She blogs about investigative research sources and strategies at www.phelpsresearch.com/blog and is the author of Research on Main Street: Using the Web to Find Local Business and Market Information, published by CyberAge Books.
Writing Reports that Get Read - and Used
Presentation Description: Investigative findings mean nothing if you can’t communicate them to stakeholders in a way that’s accurate, easy to read and understand, credible, and actionable. In this session, Marcy Phelps will explore methods used deliver reports that meet readers’ needs and reflect your professionalism.
- Types of reports and legal considerations
- Steps in the report-writing process, including assessing needs, planning, and writing
- Common mistakes when writing reports and how to avoid them
McCoy Endowed Chair in Accounting, Texas State University
Cecily A. Raiborn has a Ph.D. in Accounting from Louisiana State University. She is a CPA, CMA, and CFE. Dr. Raiborn is currently the McCoy Endowed Chair in Accounting at Texas State University, teaching Intermediate Accounting at the undergraduate and Fraud Prevention and Detection at the graduate level. She is a member of the American Accounting Association, the Institute of Management Accountants, Association of Certified Fraud Examiners, and the Texas Society of CPAs (Austin Chapter). She has published numerous fraud prevention, business ethics, and accounting articles as well as making presentations on those topics at local, national, and international meetings.
Wine Fraud and Internal Controls
Presentation Description: Wineries, like all organizations, are vulnerable to various types of fraud. Some of these are the “typical” employee frauds, while others are a bit on the more unusual side. Regardless of the type, wineries need to institute good internal controls to protect both profitability and product image.
Joshua S. Roseman
Partner, Jones Day
Josh Roseman defends companies and their directors, officers, and employees in high-stakes criminal and civil investigations and shareholder litigation. For almost 20 years he has helped clients successfully navigate investigations by the criminal and civil divisions of the DOJ, SEC, FERC, and other federal and state enforcement agencies. Josh also has led many accounting fraud, bribery, and other internal investigations for audit committees and management of Fortune 500 companies.
Josh recently completed high-profile internal investigations for two of the world's 10 biggest companies. Relatedly, Josh counsels clients on implementing effective corporate compliance programs. He previously represented a corporate monitor whereby he annually for three years assessed compliance and accounting controls. As a securities litigator and trial lawyer, he also has defended some of the country's largest shareholder class actions, derivative cases, and "bet the company" proxy contests.
Josh was part of a trial team that won a jury verdict that The National Law Journal named as a "Top 10 defense verdict" of the year. He also served as an Assistant District Attorney in Dallas County where he tried more than 20 cases to jury verdict. Josh is a Certified Fraud Specialist and a member of the Association of Certified Fraud Examiners. D Magazine named him among the "Best Lawyers in Dallas" for 2015, 2016, and 2017 and Texas Monthly magazine named him a Super Lawyer Rising Star seven times. He serves on the boards of the Dallas chapters of JDRF and the Anti-Defamation League.
Mitigating pitfalls for the non-lawyer investigator: an outside lawyer’s perspective of some of the more common and avoidable mistakes that good investigators make when investigating without the assistance of outside or inside lawyers
Presentation Description: Josh Roseman has conducted some of the highest profile and most complex internal investigations in recent years, including most recently the Volkswagen emissions scandal in Germany. Josh will discuss that not all internal investigations require the assistance of outside counsel, but he will share some of the more common—and avoidable--mistakes that he has observed even the best non-lawyer investigators often making when conducting investigations without the assistance of counsel. Increased government scrutiny, strict foreign regulations (e.g., data privacy), and other reasons have created an increasingly difficult landscape for the non-lawyer investigator to navigate, and the stakes for missteps have never been higher. Josh discusses that many non-lawyers often don’t know what they don’t know and will use this discussion to help investigators avoid traps for the unwary.
Senior Fraud Investigator, McCann Investigations, LLC
John D. Shirley developed his investigation expertise serving 20 years with the Houston Police Department as a criminal investigator followed by a career in the private sector as a fraud examiner. As a Sergeant Detective he supervised the Financial Crimes Unit investigating various white-collar crimes including Fraud (all types), Embezzlement, Forgery, and Identity Theft. He also worked the Homicide Division, Internal Affairs investigations, Crime Analysis Unit, and conducted internal audits while developing and revising classified and civilian policies and procedures. Mr. Shirley provided consulting services to McCann for three years prior to moving full time to the private sector. Mr. Shirley continued his investigation expertise in the private sector serving in Special Investigations Units for insurance companies and became a national manager responsible for operations in eight states. His investigation skills include analytical and statistical work, intelligence and background investigations, interview & interrogation, forensic collection, and reporting in a variety of case management systems.
John is a Master Peace Officer and a Certified Fraud Examiner (ACFE). He is also a licensed private pilot and a certified rescue diver.
Digital Wire Fraud Investigations
Common Digital Wire Fraud Schemes
Digital Wire Fraud Prevention
Investigating Digital Wire Fraud
Criminal Investigator, U.S. Department of Health and Human Services, Office of Inspector General
Miranda Bennett is an Assistant Special Agent in Charge for the Department of Health and Human Services, Office of Inspector General, Office of Investigations (HHS-OIG) where she supervises criminal and civil investigations of fraud waste and abuse in HHS programs. She has more than 13 years of experience conducting health care fraud investigations, supporting prosecutions, and testifying in court. Miranda led the nation’s largest criminal home health fraud investigation. Her work has resulted in 20 criminal convictions and 22 civil settlements with more than $283 million in settlement reimbursements and restitution to the Medicare program. Miranda is a recipient of the Inspector General’s Bronze Medal for Outstanding Employee of the Year and the Women in Federal Law Enforcement (WIFLE) Foundation named her Outstanding Federal Law Enforcement Employee in 2017.
The Rise of Fraud in Home Health Care
Presentation Description: Medicare fraud victimizes the elderly and vulnerable populations and results in higher health care costs for the American public. In this session, Assistant Special Agent in Charge Miranda Bennett presents the investigation and prosecution of the nation’s largest criminal home health fraud involving more than $375 million in fraudulent claims to the Medicare and Medicaid programs. She will highlight successful investigative techniques, challenges, and lessons learned.