One Day – Two Tracks
Understanding Fraud through Real Life Ivestigations
Linda Lister, CFE, CPA, CGA, CMA, DIFA, CFF
Senior Manager, Fraud Investigation & Dispute Services
During this session, the presenter will use recent fraud investigations to provide an understanding of how the various fraudulent activities were detected and investigated. Proactive measures that might have assisted in preventing the fraud or in detecting the fraud sooner will be discussed.
Fraud can occur in any organization, big or small. Recent fraud investigations will be used to illustrate:
• How the fraud occurred;
• How it was detected;
• The preservation of evidence; and
• Proactive activities that may have prevented the fraud or detected the fraud sooner.
Real life examples involving executives from various industries will be discussed. The cases to be presented are comprised of procurement fraud, ghost employees, fake vendors and other schemes. Proactive activities that will be presented include entity and transaction level controls as well as controls monitoring techniques.
- Insights on how fraud can occur in organizations
- Understand the actions that should be taken to protect evidence when fraud is first suspected.
Increase awareness of effective proactive measures to assist in preventing fraud.
Mitigating and Investigating Insider Threats: Is Your Organization Doing Enough?
Digital evidence can provide valuable insights during investigations of theft of intellectual property involving multi-party collusion and the misappropriation of organizational assets and resources. During this session participants will learn various methods of investigating digital evidence contained on computer and mobile devices to mitigate this insider threat. This session will provide a valuable insight to those involved in digital forensics, fraud investigations, risk management, and compliance.
In July 2015, the FBI launched a campaign to educate businesses and industry leaders about protecting trade secrets and intellectual property. While this campaign focuses heavily on external threats from foreign actors engaged in corporate espionage tactics, it also mentions the need for companies to develop insider threat programs. Studies have shown that up to half of employees who have left or lost their jobs keep confidential company information.
One of the methods being utilized to mitigate the exfiltration of such data is through the use digital forensic practices during corporate investigations and exit interviews. Digital Forensics focuses on: did something happen, what happened, when did it happen, who caused it to happen or was involved and what digital evidence exists to prove it? Many organizations are adding Digital Forensics practices to their Operating Procedures as a compliance and risk management component in order to stop the theft of IP before the data exfiltration occurs, rather than being involved in a civil litigation after the fact.
1. What you need to know – Learn how to mitigate and investigate the theft of Intellectual Property
from your company by adding digital forensic components into your Risk Management and
2. What you can do – Learn and understand how Digital Forensics can augment your investigations.
3. How we can help – Learn where you and your organization fit into the Digital Forensic workflow,
and when to call for help.
Interviewing and Investigation
Kelly Bramwell, Professor at Mohawk College
Using real life examples with video clips from Ex-colonel Russell William’s interview, Kelly will examine various interviewing techniques such as:
- Detecting Deception
- Theme Building
- Rapport Building
These techniques will help investigators, auditors, business managers, be more effective in gathering, analyzing and interpreting information to formulate the truth.
FRAUD INVESTIGATION: LEVERAGING INTELLIGENCE ANALYSIS
Supt. J.N. (John) Shoemaker, MBA, CPA (CGA) in the RCMP’s Federal Policing Program, OIC Greater Toronto Area Financial Crime.
Robert Aboumitri, a Criminal Intelligence Analysis Manager with the RCMP, in charge of the GTA North Criminal Analysis Section.
Participants will learn how to leverage intelligence analysis to inform financial crime investigations. With the use of case studies best practices and analytical techniques will be demonstrated highlighting the tactical and strategic importance of criminal intelligence analysis to investigative teams.
Video Surveillance: An Update
Elliott Goldstein, B.A., J.D.
Elliott Goldstein will review recent case law on the topic of the legalities of video surveillance.
When Investigations Go Wrong: How to Avoid Problems Down the Road
Andrew Kautz, CFE
Investigations are like Investigators, no 2 are alike. Everyone has their own style. When you consider that a number of investigations are conducted by individuals with no formal training and limited experience, there is a good chance that something will go wrong.
This session will explore some of the common mistakes made and provide suggestions on how to avoid them.
Audience participation will be highly encouraged.
SCAN – Scientific Content Analysis (Statement Analysis)
Scientific Content Analysis (SCAN) (or Statement Analysis.) SCAN is an investigative technique developed by Mr. Avinoam Sapir and is designed to improve the obtainment of information from a subject while, at the same time, determining if that information is truthful or not. SCAN is being employed by investigative agencies throughout the world and has application in the law enforcement communities as well as the public sector. While presently a Professor at Sheridan College Alex has taught the SCAN basic and advanced courses for an eleven year period in Canada, the United States, the UK, Mexico, South Africa, Germany and Australia.
ABOUT THE SPEAKERS
Linda M. Lister, CPA, CMA, CGA, CFE, CFF, DIFA
Senior Manager Fraud Investigation & Dispute Services | Linda.M.Lister@ca.ey.com
Linda Lister is a Senior Manager in the Fraud Investigation & Dispute Services group of Ernst & Young LLP. She has a diverse accounting background with experience in the service, transportation and manufacturing industries. Linda has over fifteen years’ experience in investigating whistleblower accusations, financial statement manipulations, misappropriations of cash, salary sacrifice schemes, ghost employees, cheque fraud, expense reimbursement schemes and multiple types of procurement fraud.
In the past two years, Linda has conducted twenty fraud risk assessments for organizations in banking, oil and gas, consumer products, and manufacturing. She has provided assistance in fraud risk management to governments, not-for-profit organizations, public utilities and a broad range of public sector entities.
Her expertise in theft and fraud investigations, corporate financial restatement activities, assisting clients in designing compliance programs and reporting to regulators on their corporate governance has been gained through her position as an Ernst & Young professional as well as through various internal auditing appointments.
She is a CPA, CMA, CGA, a Certified Fraud Examiner and Certified in Financial Forensics. She earned her Diploma in Investigative and Forensic Accounting (DIFA) from the Rotman School of Management, University of Toronto, Canada.
She is a current Director for the Association of Certified Fraud Examiners, Toronto Chapter and a past Governor for the Institute of Internal Auditors, Toronto Chapter. Linda has presented customized fraud seminars for a variety of audiences and has had articles published in the Internal Auditor magazine and the Bottom Line on anti-fraud programs and fraud risk assessments.
Ryan Duquette – Hexigent Consulting Inc.
CFE, CFCE, CEECS, EnCE, and ACE.
Ryan Duquette is the founder and partner of Hexigent Consulting. He’s a seasoned digital forensic examiner with over 17 years of experience in law enforcement and the private sector.
As a former Police Constable, Fraud and Digital Forensics Investigator, he conducted digital investigations on a variety of criminal cases. On numerous occasions he was deemed an Expert Witness by the Ontario Court of Justice for the identification, preservation, collection, analysis and presentation of electronic evidence.
Following his policing career, Ryan worked as a digital forensics consultant in the corporate sector, and also worked as the Senior Manager of Forensics for Magnet Forensics, a leading digital forensics software company. Ryan is also an Sessional Lecturer at the University of Toronto teaching digital forensics, and holds a Masters of Science – Digital Forensics Management. He is a licensed Private Investigator and holds a number of digital forensics and fraud certifications.
Hexigent is a digital forensics firm focusing on investigations, consulting services and litigation support. Hexigent knows their clients need to figure out where they’re at risk, and when something goes wrong, they need to manage their investigations while digging through a deluge of digital evidence.”
Kelly is presently a Professor, Police Foundation at Mohawk College. Previously she was a professor, Police Foundation at Sheridan College. Kelly was a Police Officer of 12 years with the Hamilton Police Service in the areas of Domestic Violence Investigator, Training Officer, Patrol, Detective Constable in the Drug Office, Undercover Officer, Retroactive DNA Warrant Writer and more. She has a BA McMaster University, BRLS hons. Brock University and MSc. Criminal Justice Administration. Her Master’s Thesis: Bullying, Psychological and Sexual Harassment in Policing.
John Shoemaker, Superintendent
Supt. J.N. (John) Shoemaker, MBA, CPA (CGA)
OIC Greater Toronto Area Financial Crime
John Shoemaker is a superintendent in the RCMP’s federal policing program. He currently is the officer-in-charge of “O” Division’s (Ontario) Greater Toronto Area Financial Crime where he provides oversight and leadership of enforcement teams focused on organized large scale frauds, serious frauds against the federal government , organized large scale counterfeit currency, capital market fraud and organized large scale laundering of the proceeds of crime. Superintendent Shoemaker has conducted or led a broad range of investigations working with other law enforcement agencies, regulators, other government agencies and private corporations on financial crime and criminal intelligence matters of national and international significance. Superintendent Shoemaker is an accountant, holds an MBA, and has been a member of the RCMP for 23 years – posted to various locations in British Columbia, Ottawa HQ and Ontario.
Robert Aboumitri, Criminal Intelligence Analysis Manager, RCMP
Robert Aboumitri is a Criminal Intelligence Analysis Manager with the RCMP, he is currently in charge of the GTA North Criminal Analysis Section which consists of a Financial Intelligence Team, a Serious and Organized Crime Analytical team, and a Communications Data Analysis Team.
Robert has supported a number of integrated enforcement units and is regularly consulted as a subject matter expert in the field of communications data analysis.
In 2007, he was seconded to the United Nations to assist in the investigation into the assassination of Billionaire Prime Minister of Lebanon Rafiq Hariri. At the end of his assignment, he took a position with the Special Tribunal for Lebanon (in The Hague) as the head of a large analytical specializing in communications data analysis.
In 2014, Robert was declared an expert in “the analysis and interpretation of cellular telephone records” by the Supreme Court of Nova Scotia.
Robert is a graduate of the University of Western Ontario and is currently an Instructor with the Royal Canadian Mounted Police, the Canada Police College and the International Association of Crime Analysts.
Elliott Goldstein, is a York Region lawyer who practices civil and commercial litigation in Newmarket, and works with the security industry throughout Ontario. He has been a member in good standing of the Ontario Bar since 1988.
He is the author of Visual Evidence: A Practitioner’s Manual, published in 1991 by Carswell/Thomson. It is now three volumes and contains chapters on the law of video surveillance in civil and criminal cases, surveillance in the workplace, casino surveillance, and privacy issues. He has written a monthly column for Canadian Security Magazine, entitled “CCTV and the Law”, since 1997.
He guest lectures at the Ontario Police College in Aylmer on the topic of the legal aspects of videotaping crime scenes, and on video search warrants, as part of the Applied Forensic Videography Program. He was appointed a Deputy Judge of the Ontario Small Claims Court in October 2009, and sits part-time in Newmarket, Oshawa, and Barrie.
Andrew H. Kautz, CFE
Manager – Special Investigations Unit
Great-West Life Assurance Company
Andrew H. Kautz, CFE, is the Manager of the Special Investigations Unit for Great-West Life Assurance Company, based in London, Ontario.
Kautz has more than 30 years of investigative experience and since 1991 has dealt primarily with employee theft and fraud investigations. His work has taken him across Canada and into the United States investigating frauds ranging from a few hundred to several million dollars, including loan frauds, Ponzi schemes, phony vendor scams and investment dealer frauds.
In addition to investigation, Kautz pursues recovery from perpetrators as well as third parties that may have played a role in the fraud scheme. These efforts include the recovery of funds from Nigeria that had been sent to this country by a dishonest employee in response to one of the infamous Nigerian Letters.
Kautz is a member of the Faculty of the Association of Certified Fraud Examiners and lectures regularly on fraud related topics to a wide range of groups including fraud investigators, risk management professionals and members of the insurance industry. He has designed policies and procedures related to fraud prevention and was a contributor to the Association of Certified Fraud Examiners publication, Fraud Casebook: Lessons from the Bad Side of Business, a selection of fraud case studies.
Professor, Sheridan College
Investigative Specialist, IRM
Alex Williamson retired as a Detective Sergeant from the OPP in September of 2007 and since 2006 has been employed as a Professor at Sheridan College in Brampton. He is also an Investigative Specialist with the Investigative Risk Management organization. From 1997-2007 he was employed by the Phoenix AZ and Tel Aviv Israel based Laboratory for Scientific Interrogation teaching the Basic and Advanced Scientific Content Analysis (SCAN) courses in Canada, the USA, Great Britain, Australia, Africa, Germany and Mexico. Alex has an honours degree in Business Administration and several credits towards a Masters in Business Administration degree. He also has certification from the University of Western Ontario and the Ontario Police College in General, Advanced and Managerial Police Studies. He is Past President of the Ontario Association of Crime Stoppers and is the Ontario Director on the Canadian Crime Stoppers Association board. He resides in Barrie, Ontario.