30th Annual ACFE Global Fraud Conference

Monday, June 24

10:15-11:30 AM

TRACK I

2I Third Parties and Data Security: A Big, Blurry Mess of Risk

Monday, June 24 | 10:15-11:30 AM

CPE: 1.5

Level: Basic

Recommended Prerequisite: None

Field of Study: Specialized Knowledge

Organizations of all size and industry now rely on vendors and other third parties for crucial business processes — which exposes those organizations to data security risk (fraud, data theft, espionage) like never before. The risk itself isn’t a surprise but assessing and remediating it can be maddeningly difficult.

You Will Learn How To:

Review the current state of oversight that most companies have over business partners handling their confidential data
Consider why weak oversight is a failure of policy and procedures rather than of IT security
Understand the risk assessment processes and other resources that companies can use to monitor data security risk among their vendors and other third parties

Matt Kelly

Editor and CEO, Radical Compliance

Matt Kelly is editor and CEO of RadicalCompliance.com, a blog and newsletter that follows corporate governance, risk and compliance issues at large organizations; it includes the “Compliance Jobs Report,” a weekly update on compliance professionals moving around the industry. He also speaks on compliance, governance and risk topics frequently.

Kelly was named as “Rising Star of Corporate Governance” by the Millstein Center for Corporate Governance in the inaugural class of 2008. He was also recognized in Ethisphere’s “Most Influential in Business Ethics” list in 2011 and 2013. In 2018, he won a Reader’s Choice award from JD Supra as one of the top ten authors on corporate compliance.

Kelly previously was editor of Compliance Week, a newsletter on corporate compliance, from 2006 through 2015. He lives in Boston, Massachusetts, and can be reached at mkelly@RadicalCompliance.com or on Twitter at @compliancememe.

TRACK J

2J (Un)Ethical Decision Making: Is Your Training Changing Behaviors or Checking the Box?

Monday, June 24 | 10:15-11:30 AM

CPE: 1.5

Level: Intermediate

Recommended Prerequisite: Knowledge and experience with fundamentals of fraudster characteristics

Field of Study: Behavioral Ethics

Most organizations provide ethics training, but does it make a difference? Is it just “checking a box” or does it change behaviors? Often, ethics training focuses on case studies and examples of organizations that made unethical decisions that led to fraud or scandal. But we already know the outcome and therefore we also know the right answer. We aren’t learning how to evaluate situations and prevent them; we are only examining specific scenarios and their failures. For ethics training to drive positive behavior, it must teach ethical decision-making skills. It requires understanding subconscious influences, significance of context, power of language, framing of issues and causes of ethical blindness. This session will explain why corporate ethics training must go beyond informing employees of laws and organizational policies and instead focus on equipping employees with the skills to make sound ethical decisions.

You Will Learn How To:

Evaluate the decision-making process
Assess why people behave unethically
Identify the significance of context and the forms of context that influence decisions
Determine when issue-framing creates distortion and ethical blindness
Examine how an organization’s “language” influences and drives behaviors

Mary Breslin, MBA, CFE, CIA

Partner, Verracy

Mary Breslin, MBA, CFE, CIA, is the founder of Verracy Training and Consulting. She has more than 20 years’ experience in internal auditing, fraud examination, management and accounting for companies such as ConocoPhillips, Barclays Capital, Costco Wholesale, Jefferson Wells and Boart Longyear. She specializes in internal audit transformations, operational and financial auditing, fraud auditing, investigations, and corporate accounting. She has international experience and has managed audit programs in more than 30 countries.

Breslin attended Rutgers University and received her BS in accounting and an MBA from the University of Phoenix. She is a Certified Fraud Examiner and Certified Internal Auditor (CIA).

1:50-3:05 PM

TRACK A

4A Using Root Cause Analysis to Enhance Your Anti-Fraud and Ethics Process

Monday, June 24 | 1:50-3:05 PM

CPE: 1.5

Level: Advanced

Recommended Prerequisite:

Significant experience in remediating gaps and deficiencies through the design and enhancement of internal controls, policies and procedures, and training
Familiarity with elements and the mission of a fraud risk management program

Field of Study: Specialized Knowledge

Root cause analysis is a tool to help identify not only what and how an event occurred, but also why it happened. It is a key element of a fraud risk management program and now a best practice of an organization’s compliance program. When you determine why an event or failure occurred, you can recommend workable corrective measures that deter future fraud events of the type observed. It’s important you think critically by asking the right questions, applying the proper level of skepticism and, when appropriate, examining the information from multiple perspectives.

You Will Learn How To:

Identify root causes (not just causal factors) using proven techniques
Initiate a root cause analysis incident exercise
Assess Socratic questioning and how it can be used in the root cause analysis process
Implement three lines of defense as part of the root cause analysis, which will help the audit committee and senior management understand where the breakdowns occurred

Jonathan Marks, CFE, CPA, CGMA, CITP

Partner - Forensic Services, Baker Tilly

Jonathan T. Marks is a partner in Baker Tilly’s Forensic and Litigation practice. He has more than 30 years of experience working closely with his clients, their boards, senior management, and law firms on global (cross-border) fraud and misconduct investigations, including global bribery, corruption, and compliance matters. Marks assists his clients in mitigating future potential issues by conducting root-cause analysis, developing remedial procedures, and designing or enhancing governance, global risk management, and compliance systems along with internal controls and policies and procedures. He is a well-regarded author and speaker who has gained international recognition for developing the Fraud Pentagon™ and other thought leadership that has enhanced the profession. Marks is a highly regarded speaker, author, and thought leader. He presents internationally on an array of fraud, ethics, and forensic accounting topics. Marks was an adjunct professor at Rider University and today is a guest lecturer at Lehigh University.

TRACK C

4C Evidence Collection for CFEs and Auditors

Monday, June 24 | 1:50-3:05 PM

CPE: 1.5

Level: Intermediate

Recommended Prerequisite: An understanding of workplace examinations and establishing predicate in criminal cases

Field of Study: Specialized Knowledge

This session will explore when and how to collect evidence so potential criminal investigations are not compromised. Topics will include the reasons for maintaining the chain of custody for physical evidence and how to maintain that chain of custody using appropriate logs; what NOT to do with possible evidence; when to back away and call law enforcement; and how to maintain evidence once you’ve seized it. The session will give you guidance about the appropriate times to call in other forensic specialists such as forensic computer experts. At the end of the session, you’ll have the information and tools you need to be confident that appropriate prosecution authorities can pursue criminal charges.

You Will Learn How To:

Recognize different types of evidence that are common in fraud examinations
Identify factors that affect whether evidence is admissible at trial
Recall best practices for collecting evidence

Beth Mohr, CFE, CAMS, CCCI, PI

Managing Partner, McHard Accounting Consulting

Beth A. Mohr joined McHard Accounting Consulting LLC in 2010, and became Managing Partner in January 2011. McHard Accounting Consulting exclusively practices forensic and investigative accounting. Mohr conducts forensic accounting and other complex investigations for the McHard firm all over North America. She is a Certified Fraud Examiner, Certified Anti-Money Laundering Specialist (CAMS) and a Certified Cyber Crimes Investigator (CCCI). She has testified as an expert witness in three states on a variety of matters. Mohr has a Master’s of Public Administration from the University of New Mexico. She is a private investigator licensed by the states of New Mexico, Arizona and California. Mohr has written articles for a variety of publications, including Fraud Magazine, and various bar journals.

Mohr served as an investigator for the City of Albuquerque’s Independent Review Office, where she investigated allegations of police misconduct against the Albuquerque Police Department (APD). Mohr is a retired police officer from the City of San Diego, California. She worked with the Whatcom County (Washington) public defender’s office, investigating international smuggling and white-collar cases, well as conducting cause of death investigations, homicide and death penalty mitigation investigations.

3:35-4:50 PM

TRACK E

5E Cryptocurrency: The Criminal Element and How to Investigate

Monday, June 24 | 3:35-4:50 PM

CPE: 1.5

Level: Intermediate

Recommended Prerequisite: Basic knowledge of fraud and money laundering schemes

Field of Study: Specialized Knowledge

This session will provide an introduction to cryptocurrency and a definition of cryptocurrency as a subset of virtual currencies. It will also cover how and why the criminal element is attracted to using cryptocurrency, case studies and investigation techniques particular to cryptocurrency.

You Will Learn How To:

Recognize different cryptocurrency wallets; paper, hardware and software wallets
Identify a bitcoin address
Discern how to handle cryptocurrency evidence
Compare tips on tracking, tracing and monitoring cryptocurrency

Teresa Anaya, CFE, CAMS

Director, Blockchain Intelligence Group

With 25 years of experience, Teresa Anaya’s career has focused on accounting, information technology with the last 10 years in fraud, money laundering and terrorist financing investigations. Anaya draws her knowledge and experience from her work performing investigations for global financial institutions as well as investigations to determine reasons for bank failure for the FDIC in the aftermath of the financial crisis of 2008. Her area of expertise is in the financial institution vertical, specific to global Know Your Customer standards, transaction monitoring and suspicious activity reporting. Anaya is a Certified Fraud Examiner, Certified Anti-Money Laundering Specialist, ITIL 3 Certified and a Certified Bitcoin Professional.

TRACK G

5G Visualizing Fraud in Your Data

Monday, June 24 | 3:35-4:50 PM

CPE: 1.5

Level: Intermediate

Recommended Prerequisite: Knowledge of data analysis and data visualization

Field of Study: Specialized Knowledge

Anti-fraud analytics have evolved from asking simple, rule-based questions of data, to letting the data tell a story through visualization, predictive models, anomaly detection, pattern recognition and text-mining techniques. Data visualization serves as a digital art form that can intuitively display connections in your data and help you zero in on bad actors. In this session, you will discover how data visualization leveraging simple tools can help your organization prevent and detect fraud more effectively.

You Will Learn How To:

Determine what data visualization is and how it can be used to prevent and detect fraud
Identify the different tools that can be leveraged for data visualization
Recognize and apply best practices for data visualization
Recognize the benefits of data visualization in preventing and detecting fraud

Linda Miller

Director, Fraud Risk Mitigation Practice Lead, Grant Thornton LLP

Linda Miller leads Grant Thornton’s fraud risk practice in the commercial and public sector. Prior to joining Grant Thornton, Miller spent 10 years with the Government Accountability Office (GAO), most recently as an Assistant Director with GAO’s Forensic Audits and Investigative Services team. She was the principle author of GAO’s recently issued Framework for Managing Fraud Risks in Federal Programs, which describes leading practices that agency managers can use to develop a fraud risk management program.

Tuesday, June 25

7:00-7:50 AM

SS1 Sunrise Session: The White-Collar Psychopath: A Case Study of Perry Griggs (Session Full)

Tuesday, June 25 | 7:00–7:50 AM

CPE: 1

Level: Overview

Recommended Prerequisite: None

Field of Study: Behavioral Ethics

Psychopathy is a personality disorder traditionally characterized by persistent anti-social behavior; impaired empathy and remorse; and brazen, disinhibited, and egotistical traits. Although psychopaths are of concern to the criminal justice system, many more have managed to evade or elude conviction and incarceration by perpetrating financial crimes and fraud.

This session will illustrate the latest fraud detection techniques used in the arrest and conviction of a Ponzi scammer who preyed on victims in three separate scams, conning them out of tens of millions of dollars. It will also include highlights from the case as it appeared on the TV show American Greed. Best practices will be demonstrated using the Hare Psychopathy Checklist-Revised (PCL-R).

You Will Learn How To:

Recognize the biological, social, psychological, and environmental factors responsible for the development and maintenance of psychopathy in the white-collar psychopath, as seen through the lens of the Psychopathy Checklist Revised
Identify signs of psychopathy from the conviction of a Ponzi scammer who preyed on victims in three separate, sequential scams
Explore the propensity for fraud and unethical behavior in white-collar psychopaths and discuss differentiation with their criminal psychopath counterparts

Mary Lynn Rapier, Ph.D., CFE, MAS

Licensed Clinical and Forensic Psychologist, Mary Lynn Rapier, Ph.D., A Psychology Corporation

As a licensed clinical psychologist specializing in substance abuse treatment, Dr. Rapier has consulted for treatment facilities nationwide, and has worked within the legal system to help her patients combat addiction and reclaim their lives. At the forefront of substance abuse treatment, she has years of hands-on experience that has led to her participation in combating fraud in violation of the California Insurance Fraud Prevention Act, Cal. Ins. Code §1871.7.

In addition to her MA and Ph.D. in clinical psychology (with a concentration in organizational systems) she earned a second master’s degree in criminology, law, and society. As a forensic psychologist, she has specialized in concierge-type services within the criminal justice system for corporate, private, and public sectors, and individuals and their families during all phases of the criminal justice process.

John Waugh, CFE, CAMS

Assistant Special Agent in Charge, U.S. Department of Veterans Affairs, Office of Inspector General

John Waugh has 20 years of federal law enforcement experience and expertise in major financial crimes investigations. The most notable of these, “the Supernote” investigation, resulted in the convictions of several high-profile international targets, millions of dollars in forfeited assets and the designation of a foreign financial institution as a money laundering concern by the U.S. Treasury Department.

Waugh was on the TV show American Greed for the arrest and conviction of a Ponzi scammer who conned victims out of tens of millions of dollars. As a member of the VA-OIG, Waugh developed a strategic initiative to combat identity theft and the theft of veteran’s benefits. This initiative has resulted in the identification of an organized criminal syndicate operating overseas, targeting both the VA and the Social Security Administration. Waugh’s current project is to combine healthcare claims data analysis with financial intelligence records, social media sites and open-source intel to target the latest healthcare fraud schemes affecting the VA.

10:15-11:30 AM

TRACK D

7D Advanced Interview Techniques: Detecting Deception

Tuesday, June 25 | 10:15-11:30 AM

CPE: 1.5

Level: Advanced

Recommended Prerequisites: Knowledge of and experience with the fundamentals of interviewing

Field of Study: Communication and Marketing

This session will review the fundamentals of planning an interview and the importance of observing physical behavior to assess the validity of the information provided by the interviewee. It will also address factors that lead to the stress that individuals experience when being deceptive, and the physical and verbal indicators of that stress. The importance of question formulation and simplicity of language is also examined with examples provided of good and bad questions.

The session will also highlight active listening and how word analysis can be used in assessing whether a person is being truthful or deceptive. The concepts covered during the session will be supported by analysis of video clips of interviews and transcripts of statements from publicly available sources.

You Will Learn How To:

Recognize the importance of simplicity in question formulation
Identify behaviors indicative of deception
Determine the use of word analysis in detecting deception and its importance in developing lines of inquiry
Identify the value of active listening

Robert Cockerell

Partner, KordaMentha Forensic

Robert Cockerell has been involved in the investigation of some of the most complex and serious fraud, corruption and drug matters in Australia, ranging from a $118 million fraud on a major Australian bank to the importation of 79 pounds of heroin. A former detective chief inspector with the Victoria Police, he was twice presented with the highest award for investigative excellence by the Victoria Police.

A partner at KordaMentha Forensic, one of the largest forensic practices in Australia, he is an acknowledged expert in fraud and corruption investigations, detecting deception through interviews and forensic reviews of business practices. Cockerell has conducted forensic engagements in Australia, Asia and Europe.

TRACK H

7H The Truth About the Dark Web Fraud Trade

Tuesday, June 25 | 10:15-11:30 AM

CPE: 1.5

Level: Basic

Recommended Prerequisite: None

Field of Study: Specialized Knowledge

The dark web is often seen as a mysterious and malevolent creature, built out of the myths and legends created by popular media and clickbait headlines. In reality, the dark web is home to a vibrant and thriving criminal ecosystem, with a resilient fraud trade at the center of the action. Inaccurately portrayed as a playground for hitmen and human traffickers, the dark web is, instead, a place where fraudsters leverage tools, tactics, and technology to build scalable business models, collect and co-opt sensitive data, and exploit organizations around the clock. What is the dark web fraud economy? What drives it? What can we do about it?

This session will go beyond high-level introductions to the idea of the dark web and provide you with a tactical view of what the dark web is, how it works, and how fraudsters function, trade, and scheme together in the criminal underground. This session connects the dots, demonstrating how compromised data and community tradecraft create the fraud lifecycle we see today. You will come away understanding how the fraudsters do what they do, how the dark web helps, and how things are changing — for better and for worse.

You Will Learn How To:

Recognize dark web technology and terminology
Determine key drivers of the dark web fraud economy
Identify at-risk data types and areas of most frequent exposure
Assess gaps between criminal data valuation and corporate data valuation
Relate dark web fraud activity to the fallout from current fraud schemes

Emily Wilson, CFE

VP of Research, Terbium Labs

Emily Wilson is the VP of Research at Terbium Labs, a dark web intelligence company. Wilson directs Terbium's strategic research programs, where she focuses on the dark web, the criminal economy for personal information and stolen payment cards, and the increasing overlap between fraud and cybercrime. Before her current role, she served as director of analysis at Terbium Labs, where she managed Terbium’s operational analysis team in identifying and investigating sensitive client data on the dark web. Wilson is a Certified Fraud Examiner, a regular guest on industry shows like "The Cyberwire Podcast", and frequently speaks at conferences, industry events, and trainings.

1:50-3:05 PM

TRACK E

9E Social Media and the Unseen Risks to Your Organization

Tuesday, June 25 | 1:50–3:05 PM

CPE Credit: 1.5

Level: Overview

Recommended Prerequisite: None

Field of Study: Specialized Knowledge

Every day, organizations’ employees interact with the public and one another. The way this occurs has changed at an accelerated and alarming rate, due to social media and digital devices. Online and application-based marketing are driving forces behind any successful brand and business but at what costs and do we know the risks? Can you control what is said about your brand, who says it and if fiction is perceived as truth? How do account takeovers occur and what can be done to prevent this? This session will review alarming case studies and identify best practices to prevent similar occurrences.

You Will Learn How To:

Assess current trends in social media and application-based software
Recognize how your employees might indirectly affect your company’s brand, profile and risk without even knowing it
Determine best practices for BYOD (Bring Your Own Device)
Ensure you aren’t giving away your secret recipe or crown jewels
Identify techniques and relevant security protocols to prevent social engineering
Establish specific current password protocols

Keith Elliott

President and CEO, Reed Research

Keith Elliott is the President and CEO of Reed Research Investigations Limited, a professional investigation firm based out of Toronto, Canada. He holds an honors degree in law and security administration, and additional diplomas in private investigations, advanced interview techniques, and close protective services. As a seasoned professional investigator with more than 27 years of experience, Elliott has practical involvement in identifying risk and investigating frauds relating to criminal enterprise, employment, health care, insurance services, fake deaths, disability, cyber scams, and various payment platform online services. He has presented evidence and testified in precedent-setting cases in various courts across Ontario and Canada.

TRACK G

9G Leveraging Traditional and Alternative Data in Investigations

Tuesday, June 25 | 1:50–3:05 PM

CPE: 1.5

Level: Overview

Recommended Prerequisite: None

Field of Study: Auditing

How many times has a single email or correspondence broken your case wide open? Imagine the magnitude of evidence you could develop if that same data was analyzed on a grander scale and combined with other data sources to illuminate patterns and uncover trends. This session will explore how data mining and analytics can be beneficial to investigations.

Beyond traditional source of data, such as spreadsheets and tables, lie valuable alternative sources, such as document metadata, communications, security swipes, Internet of Things (IoT) logs and geotagged/coordinated data. Synthesizing this disparate information to develop a fact pattern or support an essential narrative can be cumbersome if done by hand. With data science techniques, however, you can leverage a multitude of large and unwieldy datasets in a short amount of time, while leaving no stone unturned. This session will introduce you to the basic concepts of analyzing traditional and alternative data in support of real-life investigations, as told by the former New York State Office of the Attorney General’s Director of Data and Analytics.

You Will Learn How To:

Recognize and provide examples of traditional and alternative data
Discern the general process of using data in cases or investigations
Identify whether a case or investigation could benefit from data

Lacey Keller

Data Science Managing Director, Gryphon Strategies

Lacey Keller is a Managing Director with Gryphon Strategies with almost a decade of research and analytics experience. She advises financial and law firms on how best to use traditional and alternative data for investments and investigations.

Previously, Keller was the founder and director of the Research and Analytics Department for the New York State Office of the Attorney General. During her tenure, she developed a formidable team, including the first data scientist hired by a state attorney general’s office, that leveraged cutting-edge technologies and analytical techniques to support investigations. Her team was instrumental in many of the most notable cases brought by the Office of the Attorney General, including the case brought against Spectrum (Time Warner Cable) for allegedly defrauding customers over internet speeds and performance. That team also helped author reports on Airbnb, gun trafficking and ticket pricing that national media outlets widely covered.

3:35-4:50 PM

TRACK B

10B Mastering Emerging Fraud Detection Tools and Techniques (Session Full)

Tuesday, June 25 | 3:35–4:50 PM

CPE: 1.5

Level: Intermediate

Recommended Prerequisites:

Knowledge of and experience with the fundamentals of the investigative process from initial intake to disposition and remediation
Basic understanding of IT systems and processes within your organization

Field of Study: Specialized Knowledge

Are you leveraging the tools and techniques available to detect and deter fraud in your organization? Detection of fraud markers early in the scheme lifecycle reduces the financial impact on an organization and fuels more efficient investigations.

Fraudsters are using technology to advance their schemes. As fraud fighters we must advance our techniques while not ignoring old-fashioned investigative work such as interviewing and human intelligence. This session will explore the practical application of artificial intelligence (AI) and other emerging technologies, such as drones. It will discuss case studies where AI has been leveraged to detect fraud previously not identified. You will leave this session with a better understanding of practical ways to implement advanced fraud detection within your organization.

You Will Learn How To:

Recognize the full spectrum of fraud detection tools and techniques
Ascertain how advanced technology is used to identify fraud markers
Determine emerging practices to increase the efficiency of your organization's fraud detection capabilities

John Hurlimann, CFE

Global Intelligence and Anti-Fraud Manager, Intel Corporation

John Hurlimann is the corporate intelligence and anti-fraud manager for Intel’s Corporate Security organization. He is a 26-year veteran of Intel. He is also a Certified Fraud Examiner with 15 years' experience in global investigations. Hurlimann leads the anti-fraud efforts at Intel leveraging the latest technology and techniques to identify and investigate fraud.

Hurlimann has extensive experience in investigating fraud, conflict of interest and kickback schemes, as well as specialized expertise in forensics and data analytics throughout Europe, Asia, and the Americas. He advanced through various technical and engineering roles at Intel before progressing into investigations. He frequently speaks on the topics of ethics, investigations and conflict of interest.

TRACK D

10D Writing Effective Fraud Findings

Tuesday, June 25 | 3:35-4:50 PM

CPE Credit: 1.5

Level: Basic

Recommended Prerequisite: None

Field of Study: Communications and Marketing

The fraud report represents the end result of an investigation that likely involved weeks of reviews, evaluations, analyses, interviews and discussions. It must be flexible enough to communicate complex information to various levels of people, while also being able to withstand judicial and attorney scrutiny. An excellent investigation might not withstand a poorly written fraud report. Quality fraud reports do not just happen. They require thought and effort. A well-written fraud report adds value by providing, among other things, information that is accurate, objective, relevant, clear, concise and complete.

You Will Learn How To:

Apply the ACFE Code of Professional Standards to your reports
Categorize the various elements of an effective fraud report
Assess and implement other report enhancements

Jonnie Keith, CFE, CIA, CGAP

President, JonSherr Enterprises

Jonnie Keith has been in auditing for more than 40 years. He retired in 2012 as the Assistant General Manager of Internal Audit with the Metropolitan Atlanta Rapid Transit Authority (MARTA). He served in that capacity for over 10 years and was responsible for administering the overall audit activities. He was also responsible for the review and approval of all internal audit correspondence including audit reports, executive summaries, and internal and external correspondence.

Wednesday, June 26

7:00-7:50 AM

SS4 Sunrise Session: The Impact of the EU General Data Protection Regulation on Fraud Investigations (Session Full)

Wednesday, June 26 | 7:00–7:50 AM

CPE: 1

Level: Basic

Recommended Prerequisite: None

Field of Study: Business Law

In May 2018, the European Union's General Data Protection Regulation (GDPR) took effect and fundamentally changed how multinational companies collect and process personal data. At the same time, data interrogation become an integral component of fraud detection and prevention. This session will discuss how these trends intersect and how the new regulations shape the future of fraud investigations.

You Will Learn How To:

Assess the fundamental concepts of GDPR
Analyze how the regulations have been implemented and applied globally
Determine how the new regulations will influence fraud prevention
Compare fraud collection tools and techniques to ensure compliance

Bob Krawczyk, CFE, CPA

Managing Director, Mackinac Partners

Bob Krawczyk heads the Compliance, Fraud and Forensics Practice of Mackinac Partners, a leading restructuring advisory firm that also provides comprehensive business intelligence, due diligence, investigation and corporate security solutions. He has more than 25 years of experience in fraud and forensics, accounting controls and processes, and financial reporting. Krawczyk is a CFE and a CPA who has led numerous investigation engagements including fraudulent financial reporting and the misappropriation of assets.

Recently, Krawczyk led an international whistleblower investigation for a public company that uncovered fraud in several European countries. He also specializes in fraud remediation, the effects of fraud on GAAP accounting and SEC reporting, and the redesign and implementation of a company’s fraud prevention programs.

Prior to joining Mackinac Partners, Krawczyk served as Chief Financial Officer and Chief Accounting Officer of several publicly traded companies. As a Senior Manager at Deloitte he led audit and forensic engagements for clients in numerous industries including financial institutions, manufacturing companies, timeshare operators and real estate developers.

8:30-9:45 AM

TRACK A

11A How Trade-Based Money Laundering Schemes Hide in Plain Sight

Wednesday, June 26 | 8:30–9:45 AM

CPE Credit: 1.5

Level: Intermediate

Recommended Prerequisite: Knowledge of basic money laundering compliance issues

Field of Study: Specialized Knowledge

This session will explore trade-based money laundering (TBML). Although TBML is not as widely understood as other types of money laundering, it might be the most entrenched form of laundering and the one least susceptible to detection and disruption. TBML is insidious and can affect a variety of industries, from freight forwarders to gold brokers to financial institutions involved in trade finance.

This session will provide you the tools necessary to spot behaviors or transactions that could be red flags for TBML. The session will also review how TBML is distinguished from other types of money laundering. Several case studies will be examined and indicators will be extracted from those cases. Finally, the session will cover how technologies such as data analytics, artificial intelligence and blockchain might aid or disrupt those intending to shield illicit behaviors from detection.

You Will Learn How To:

Identify the red flags of trade-based money laundering
Examine how new technologies might aid or disrupt those intending to shield illicit financial flows from detection and disruption
Assess a trade-based money laundering case study

David Long, J.D., CFE, CAMS

Principal, NCFPS Digital Currency AML Consultants
and Associate Professor, Criminal Justice and Legal Studies, Brandman University

David M. Long is an Associate Professor of Criminal Justice and Legal Studies at Brandman University in Irvine, CA. He is also principal of NCFPS-Digital Currency AML Consultants. Long is a graduate of the University of Pennsylvania Law School and an experienced criminal investigator and licensed attorney. He is also a highly regarded consultant, trainer and speaker on money laundering and criminal finance in technology, real estate and trade. During nearly a decade of service as a federal agent with the Office of Labor Racketeering, he investigated cases related to the influence of organized crime in labor unions and pension funds. His cases centered on complex financial investigations involving money laundering, the Racketeer Influenced and Corrupt Organizations Act (RICO), public corruption, extortion, bribery and witness tampering. Long served with distinction as a special agent and received several awards for his service.

TRACK J

11J Honestly Dishonest (Session Full)

Wednesday, June 26 | 8:30–9:45 AM

CPE: 1.5

Level: Overview

Recommended Prerequisites: None

Field of Study: Behavioral Ethics

Why do good people make bad decisions? This ethics session will change your ideas regarding how honest people behave. Using behavioral economics, neuroscience and videos, this interactive session will have you rethinking what you thought you knew about people.

You Will Learn How To:

Recognize the importance of tone at the top for any organization
Identify inexpensive or free tweaks that might deter fraud
Determine how people justify their behavior and look at themselves at the end of the day
Recognize that money can be replaced but trust is much harder to regain

Kelly Paxton, CFE

Principal, K Paxton LLC

Kelly Paxton has more than 13 years of law enforcement experience and is a Certified Fraud Examiner, Private Investigator and social media intelligence analyst.

Paxton started her career in law enforcement as a special agent for the U.S. Customs Office of Investigations in 1993. She was recruited by U.S. Customs for her expertise in finance. Paxton worked white-collar fraud, money laundering and narcotics cases. She also was responsible for the district’s undercover operations and financial reporting of these operations. Paxton worked as a contract investigator doing more than 1,000 security background investigations for the Office of Personnel Management and Department of Homeland Security.

Paxton has worked in the public and private sector. Her investigations include embezzlement, conflict of interest, intellectual property, Open Source Intelligence and fraud. She is also the proud owner of Pinkcollarcrime.com, a passion of hers, about embezzlers in the workplace.

10:05-11:20 AM

TRACK C

12C Global Online Due Diligence

Wednesday, June 26 | 10:05–11:20 AM

CPE: 1.5

Level: Intermediate

Recommended Prerequisite:

Knowledge of business research fundamentals
Literate in global business ethics

Field of Study: Information Technology

International due diligence is vital for business success and management. It can be a straightforward task, if you know how to use the right resources from the plethora of information available. In this session, you will review available databases and open sources for a variety of countries to conduct international due diligence and background checks.

You Will Learn How To:

Examine sources for information including the top foreign corporate databases for researching overseas companies and their principals
Navigate a list of databases serving foreign countries
Identify global resources helpful in consolidating multiple country searches

Cynthia Hetherington, CFE

President, Hetherington Group

Cynthia Hetherington is the founder and president of Hetherington Group, a consulting, publishing, and training firm that leads in due diligence, corporate intelligence, and cyber investigations. She has authored three books on how to conduct investigations. Hetherington was also named the 2012 James Baker Speaker of the year for the Association of Certified Fraud Examiners.

For more than 25 years, Hetherington has led national and international investigations in corporate due diligence and fraud, personal asset recovery, and background checks. With a specialization in the financial, pharmaceutical, and telecommunications industries, her investigations have recovered millions of dollars in high profile corruption cases, assisting on the investigations of the top two Ponzi cases in U.S. history.

TRACK L

12L Embezzling, Elder Fraud and Murder: Inside a Million-Dollar Murder Investigation (Session Full)

Wednesday, June 26 | 10:05–11:20 AM

CPE Credit: 1.5

Level: Overview

Recommended Prerequisite: None

Field of Study: Specialized Knowledge

This session will walk you through a real-life Texas Ranger elder fraud and murder investigation, told by a financial crime analyst who was directly involved in the investigation. The session will begin by showing how the perpetrator selected the elderly victim after learning of the victim’s sizable estate. It will cover how the perpetrator “befriended” the victim and began plotting to liquidate his estate. It will cover the day of the murder, and the subsequent actions taken by the perpetrator to deprive the estate from the victim’s actual family and beneficiaries. The session will also touch on a twist to the investigation, and the perpetrator’s possible original motive: using the victim’s estate to cover up a sizable prior embezzlement. The session will end by discussing the arrest and trial, including details of trial testimony by a CPA and a financial crime analyst.

You Will Learn How To:

Recognize the red flags of elder financial exploitation
Identify the methods by which the perpetrator selected the victim and carried out the crime
Assess several case studies where organizations and individuals got reporting right—and where they got it wrong
Compare tips for court and trial testimony by CFEs and other financial crime specialists

Jason Zirkle, CAMS

Criminal Intelligence Analyst, Texas Department of Public Safety, Intelligence and Counterterrorism Division

Jason Zirkle is an Intelligence Analyst with the Texas Ranger division of the Texas Department of Public Safety (DPS). At DPS, he works alongside Texas Rangers and DPS Special Agents, providing investigative support and financial analysis on major financial crime investigations, including money laundering, fraud, embezzling, public corruption, identity theft, illegal gambling and other white-collar crimes. He also provides financial expertise to non-financial criminal cases, such as murder investigations, narcotics, and human smuggling and trafficking.

Zirkle is the FinCEN Agency Coordinator for the DPS, and conducts training within DPS on FinCEN and financial crime, updates senior DPS personnel on the latest money laundering and illicit finance trends and works directly with multiple federal law enforcement agencies.

Zirkle is a Certified Crime Analyst and a Certified Anti-Money Laundering Specialist (CAMS). He received his B.S. in Criminal Justice from Texas State University. Prior to DPS, he was an Army intelligence analyst, with combat deployments to Iraq and Kosovo.

Virtual Conference

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Live Schedule (Eligible for CPE)

Matt Kelly

Mary Breslin, MBA, CFE, CIA

Jonathan Marks, CFE, CPA, CGMA, CITP

Beth Mohr, CFE, CAMS, CCCI, PI

Teresa Anaya, CFE, CAMS

Linda Miller

Mary Lynn Rapier, Ph.D., CFE, MAS

John Waugh, CFE, CAMS

Robert Cockerell

Emily Wilson, CFE

Keith Elliott

Lacey Keller

10B Mastering Emerging Fraud Detection Tools and Techniques (Session Full)

John Hurlimann, CFE

Jonnie Keith, CFE, CIA, CGAP

SS4 Sunrise Session: The Impact of the EU General Data Protection Regulation on Fraud Investigations (Session Full)

Bob Krawczyk, CFE, CPA

David Long, J.D., CFE, CAMS

11J Honestly Dishonest (Session Full)

Kelly Paxton, CFE

Cynthia Hetherington, CFE

12L Embezzling, Elder Fraud and Murder: Inside a Million-Dollar Murder Investigation (Session Full)

Jason Zirkle, CAMS

Virtual Conference

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