Forensic Accounting

RSM McGladrey

RSM McGladrey is the proud sponsor of this IIA Seminar and invites you to visit with their representatives during this seminar’s proceedings or their Website at www.rsmmcgladrey.com.

Tuesday October 16, 2007
8:30 - 4:30

Radisson Hotel and Conference Center
12600 Roosevelt Blvd., St. Petersburg (Map)

RSVP On-line - When attending under the pre-paid plan, please RSVP with the specific attendees each time.

Price* - $160 members of IIA, ISACA or IMA, $185 non-members

* - for non IIA Package holders

This training qualifies for 8 hours of CPE credit.

8:30 - 12:00, 15 minute break at 10:00

When properly performed, trained forensic accounting professionals conduct examinations into a company's financial statements and system using accounting, auditing, and investigative skills to provide the expert analysis that is required to support civil actions and/or civil and criminal court proceedings. This presentation will provide the attendee a clear understanding of Forensic Accounting terminology, concepts, and practical application through discussion, case study and demonstration of forensic tools.

Discuss the various definitions of forensic accounting, alternative descriptions, and what the field includes, including how forensic assignments differ from traditional accounting.
Situations where forensic accounting services are often needed.
How pervasive is corporate fraud and abuse?
What allows fraud to occur?
How is fraud detected?
What are the red flags of fraud?
Forensic accounting case studies – typical fraud schemes.
Internal auditors’ roles and responsibilities in the prevention and detection of fraud.

Robert B. Morrison, Accredited Senior Appraiser

Mr. Morrison is the Managing Director of RSM McGladrey’s Valuation, Forensic Accounting, and Litigation Services practice in Florida. His services include:

Business Valuations
Business Planning & Forecasting
Forensic Accounting
Litigation Support
Consulting and Testifying Expert
Insurance Claim Assessment
Insolvency Advisory
Court Appointments

Mr. Morrison holds the Accredited Senior Appraiser designation in Business Valuations from the American Society of Appraisers (ASA). He also serves as a national instructor for the ASA. Mr. Morrison was appointed to the Steering Committee of the Valuation, Forensic Accounting and Litigation Services Section of the Florida Institute of Certified Public Accountants, serving as Chairman during 2005-2006. He has provided expert testimony regarding financial and accounting matters in federal and state courts, and in arbitration proceedings. He has served as the court appointed Special Master, Arbitrator, and Receiver; and in bankruptcy court as the court appointed Examiner and Chapter 11 Trustee. Mr. Morrison also has served as an adjunct professor in finance at the University of Central Florida.

Prior to joining RSM McGladrey, Mr. Morrison served as a senior member and practice leader of two “Big Five” public accounting consulting practices in the areas of financial analysis, forensic accounting, litigation support, business valuation and business damage evaluations. In addition to his client service and practice administration responsibilities, he also served as a national instructor for internal technical training classes. Prior to public accounting, Mr. Morrison held several positions in private industry serving in various accounting and financial management capacities.

Paul M. Dumm CPA*, ABV, CVA, CFE

Mr. Dumm is a Manager in the Consulting Services practice in the Orlando, Florida office of RSM McGladrey, Inc. (McGladrey), an accounting, tax, and business consulting services firm. His practice focuses on the following services:

Business Valuations
Litigation Support
Financial Analysis
Insolvency Advisory
Economic Damage Evaluations
Business Planning and Forecasting
Forensic Accounting
Insurance Claim Assessment

Mr. Dumm has attained an undergraduate degree in accounting and a graduate degree in taxation, which has provided support for his diverse background in public accounting. During his career, Mr. Dumm has had the opportunity to work for both one of the largest public accounting firms in the world and for a number of smaller public accounting firms.

As an audit senior in one of the “Big Four” public accounting practices, Mr. Dumm had a supervisory role in audits of several Fortune 500 companies. As a partner in a local public accounting firm, Mr. Dumm was responsible for providing audit, tax, and consulting services to numerous individuals and small businesses.

Mr. Dumm was also responsible for administration of the accounting and auditing practices and the continuing education and quality control programs within these firms. Mr. Dumm’s audit and tax background complement his present work as a member of McGladrey’s consulting services division.

Mr. Dumm is a Certified Public Accountant, as regulated by the State of Florida and is a member of the American Institute of Certified Public Accountants (AICPA) and has earned the Accredited in Business Valuation (ABV) certification from the AICPA. In addition, Mr. Dumm is a member of the National Association of Certified Valuation Analysts (NACVA) and has been accredited as a Certified Valuation Analyst (CVA) by NACVA.

Mr. Dumm is a member of the Association of Certified Fraud Examiners (ACFE) and has earned the Certified Fraud Examiner certification from the ACFE. Mr. Dumm serves on the Steering Committee of the Valuation and Litigation Services Section of the Florida Institute of Certified Public Accountants and also serves as a leader of its Bankruptcy Task Force. Mr. Dumm has provided expert testimony regarding financial and accounting matters in arbitration proceedings.

Jeff Roth, CISA, CPEA, CHMM

Mr. Roth is the Director with RSM McGladrey’s Business Consulting and Risk Management practice. He has over 20 years internal audit experience ranging from aerospace, chemical production, power generation, healthcare, petroleum exploration, through the manufacturing industries. From 1996 through 2005, Mr. Roth was the Manager, Internal Audit and Government Relations, for the NASA prime contractor for the Space Shuttle and International Space Station operations, and has managed and assisted in corporate fraud investigations for over 10 years. As part of these duties, he was responsible for assuring the incorporation of fraud testing within both operational and financial audit activities.

In addition, Mr. Roth is a contributor to the IT Governance Institutes CobiT 4.0 and speaks though the Americas, Europe and Oceania on IT security, internal controls, risk management and governance. Jeff was the recipient of the John Kuyers Best Speaker/Conference Contributor Award for 2006 which recognizes individuals for major contributions in Information Technology Audit and Security and/or outstanding speaking achievements.

PBS&J
1:00-2:30 30 Break at 2:30 for 20 minutes

PBS&J recently experienced a $36 million dollar fraud committed by its former CFO and two other former employees. Last month they were sentenced to the Federal Penitentiary.

Gary Jordan , PBS&J's VP & Director of Internal Audit will tell you how they did it, how they were caught and what happens next for the Company as it recovers from the criminal activity that was cloaked by collusion

Gary B. Jordan, CPA, CIA

Gary Jordan has served as a Vice President of Internal Audit for the past 4 years. He is currently the Vice President Director of Internal Audit for PBS&J Corporation and has 7 years of additional internal and external audit experience including serving in Deloitte’s Atlanta practice. He recently completed his term as President of the Florida West Coast Chapter of the Institute of Internal Auditors.

Mr. Jordan’s career also includes 20 years at BellSouth Corporation where he served 12 years in financial leadership positions for several key business units including: CFO for $3.2 billion BellSouth Business Systems Inc., CFO for BellSouth Telecommunications Strategic Management, CFO for BellSouth.net, CFO for Dataserv and as the Controller for BellSouth Advertising and Publishing Company while also serving in a Board capacity for several of those units and others. He holds a Masters of Accountancy Degree from Georgia State University and an undergraduate BBA degree from North Georgia College and State University. He is a Certified Public Accountant, a Certified Internal Auditor, a member of the Georgia Society of CPA’s, American Institute of CPAs and the Institute of Internal Auditors.

WellCare Health Plans, Inc.
3:00-4:30, followed by announcements by Joann Clarke

Currently recognized as one of the fastest growing HMOs in the country, with more than 2 million members and more than $4 billion in revenue, WellCare protects itself and the government health care programs it administers with a proactive corporate ethics and compliance program that sets the standards for excellence and a corporate Special Investigations Unit that investigates incidents of suspected health care fraud and abuse.

The role of the corporate Special Investigations Unit extends beyond investigation. It is responsible for developing anti-fraud plans and maintaining compliance with various state and federal statutory, regulatory and contractual requirements regarding fraud and abuse. In addition, the corporate Special Investigations Unit develops and conducts fraud and abuse awareness training and education programs, detects outlier utilization patterns, abhorrent billing practices and other anomalies using state-of-the-art pre-payment review applications, as well as profiling models, queries, and other detection tools and techniques, prepares and submits comprehensive investigative reports, and recovers overpayments caused by errors, fraud and abuse.

This presentation will provide the audience with an overview of the corporate Special Investigations Unit, including its mission, organization, functions, and some of the tools and techniques used in detecting potential health care fraud and abuse.

Clark Bolton, CFE

Clark Bolton received a Bachelor of Science degree in Criminal Justice from the Rochester Institute of Technology and a Master of Arts degree in Criminal Justice from S.U.N.Y. Albany, Nelson Rockefeller College. He has more than 16 years investigative and managerial experience in both criminal and civil investigations, including service as a senior investigator with New York State and an insurance fraud manager for upstate New York and New England for a national vendor. During his career, he has conducted or coordinated hundreds of felony criminal investigations and thousands of insurance fraud investigations, having testified in both criminal and civil proceedings to include the first serial killing case facing capital punishment in New York State post 1995. From 1993 to 2003, he served as an adjunct professor on the Criminal Justice Faculty at the Rochester Institute of Technology in Rochester, New York. Mr. Bolton is currently the Supervisor of Investigations for the Special Investigation Unit for WellCare Health Plans, Inc. in Tampa, Florida. Additionally, he is a Certified Fraud Examiner (CFE) and serves as the Chapter Secretary for the Tampa Bay Chapter of the Association of Certified Fraud Examiners.