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ACPEN Signature: 2018 Business Fraud Update - Use of Technology in Fraud Investigations

Total Credits: 8 including 8 Auditing- Technical


The six biggest words about fraud right now are cyber, cyber, cyber and technology, technology, technology.

According to the Federal Bureau of Investigation,

The [cyber crime] threat is incredibly serious—and growing. Cyber intrusions are becoming more commonplace, more dangerous, and more sophisticated. Our nation’s critical infrastructure, including both private and public sector networks, are targeted by adversaries. American companies are targeted for trade secrets and other sensitive corporate data, and universities for their cutting-edge research and development. Citizens are targeted by fraudsters and identity thieves, and children are targeted by online predators.

This year’s Business Fraud Update edition is another fast moving seminar that will provide a comprehensive look at the latest developments about fraud from the technical, legal, and operational perspectives and update participants on the most recent legal and regulatory developments in this important area of professional responsibility.  Particular attention and focus will be directed to the latest developments related to cyber crime and the use of technology in investigations, including:

  • Facial recognition technology
  • Digital currencies, including loyalty programs
  • Computer and digital forensics
  • Data and digital analytics

The panel will include accounting and technology experts and Certified Fraud Examiners (CFEs) in these rapidly-evolving fields. They will explain what accountability professionals and fraud fighters need to know to remain current.

Our panel of legal experts (federal prosecutors and white-collar defense lawyers) will also weigh in on these emerging issues from their special points of view.

Participants will learn and master new skills for meeting their professional, legal and ethical responsibilities to make reasonable efforts to deter, prevent, and detect fraud.

As in previous ACPEN business fraud update courses, the materials discussed will be further illustrated using a specially designed fact pattern presented via role playing scenarios using our expert panelists to play key roles in an intriguing “who done it” format.

Business fraud happens.  Cyber fraud happens.  Technology is the tool to prevent or early detect threats and vulnerabilities.  This program will help accountability professionals manage the risk of fraud effectively and proactively.  AND, give them the tools they need to keep senior management and governance officials apprised of the importance of constant vigilance regarding fraud risks in general and cyber fraud risks in particular, and the need for proactive fraud risk management.

Basic Course Information

Learning Objectives
  • Provide a comprehensive look at the use of technology in investigations from the technical, legal, and operational perspectives and update participants on the most recent legal and regulatory developments pertaining to cyber fraud deterrence, prevention, and detection

Major Subjects
  • Business Fraud Update
  • Use of Technology in Investigations
  • Cyber Fraud Risk
  • Cyber Fraud Risk Prevention and Detection Tools
  • Cyber Crime Legal Landscape

Course Materials


David L. Cotton, CPA, CFE, CGFM's Profile

David L. Cotton, CPA, CFE, CGFM Related seminars and products: 7

Chairman of Cotton & Company LLP

Dave Cotton is chairman of Cotton & Company LLP, Certified Public Accoun­tants. Cotton & Company is headquartered in Alexan­dria, Virginia.  The firm was founded in 1981 and has a practice concentration in assist­ing government grantees and contractors, Federal and State government agencies, and inspectors general with a variety of govern­ment program-related assurance and advisory services.  Cotton & Company has performed grant and contract, indirect cost rate, financial statement, financial related, and performance audits for more than two dozen Federal inspectors general as well as numer­ous other Federal and State agencies and programs. 


Cotton & Company’s Federal agency audit clients have included the U.S. Government Accountability Office, the U.S. Navy, the U.S. House of Representatives, the U.S. Capitol Police, the U.S. Small Business Administration, the U.S. Bureau of Prisons, the Millennium Challenge Corporation, the U.S. Marshals Service, and the Bureau of Alcohol, Tobacco, Firearms and Explosives.  Cotton & Company also assists numerous Federal agencies in preparing financial statements and improving financial management, accounting, and internal control systems.


Cotton & Company has conducted financial and compliance audits of federal contractors and grantees for numerous federal agencies and offices of inspector general, including the Department of Energy, National Science Foundation, Environmental Protection Agency, Department of State, Agency for International Development, Corporation for National and Community Service, and the Department of Justice.  Dave directed most of these engagements.


Dave received a BS in me­chanical engineering (1971) and an MBA in management science and labor rela­tions (1972) from Lehigh University in Bethle­hem, PA.  He also pursued gradu­ate studies in accounting and auditing at the University of Chicago, Graduate School of Business (1977 to 1978).  He is a Certified Public Accountant (CPA), Certified Fraud Examiner (CFE), and Certified Government Financial Manager (CGFM).


Dave served on the Advisory Council on Government Auditing Standards (the Council advises the United States Comptroller General on promulgation of Government Auditing Standards—GAO’s yellow book) from 2006 to 2009.  He served on the Institute of Internal Auditors (IIA) Anti-Fraud Programs and Controls Task Force and co-authored Managing the Business Risk of Fraud: A Practical Guide.  He served on the American Institute of CPAs Anti-Fraud Task Force and co-authored Management Override: The Achilles Heel of Fraud PreventionHe is the past-chairman of the AICPA Federal Accounting and Auditing Subcommittee and has served on the AICPA Gov­ernmental Account­ing and Auditing Com­mit­tee and the Government Technical Standards Subcom­mittee of the AICPA Profes­sional Ethics Execu­tive Commit­tee.  He authored the AICPA’s 8-hour continuing professional education course, Joint and Indirect Cost Allocations—How to Prepare and Audit Them.  Dave served as a technical reviewer for the 1999 through 2003 editions of the AICPA Audit and Accounting Guide Audits of Federal Government Contractors.

He is presently serving on the AICPA’s Performance Audit Standards Task Force and is chairing the Fraud Risk Guidance Task Force, sponsored by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission and the ACFE.


Dave served on the board of the Virginia Society of Certified Public Accountants (VSCPA) and on the VSCPA Litigation Services Committee, Professional Ethics Committee, Quality Review Committee, and Governmental Accounting and Auditing Committee.  He is member of the Greater Washington Society of CPAs (GWSCPA).  He is a member of the Association of Government Accountants (AGA) and past-advisory board chairman and past-president of the AGA Northern Virginia Chapter.  He is also a member of the Institute of Internal Auditors and the Association of Certified Fraud Examiners.


Dave has testified as an expert in governmental accounting, cost accounting, contract claims, auditing, and fraud issues before the United States Court of Federal Claims and other administrative and judicial bodies. 


Dave has spoken frequently on cost accounting, professional ethics, and auditors’ fraud detection responsibilities under SAS 99, Consideration of Fraud in a Financial Statement Audit.  He has been an instructor for the George Washington University masters of accountancy program (Fraud Examination and Forensic Accounting)and instructs for the George Mason University Small Business Development Center (Fundamentals of Accounting for Government Contracts). 


Dave was the recipient of the AGA’s 2006 Barr Award (“to recognize the cumulative achievements of private sector individuals who throughout their careers have served as a role model for others and who have consistently exhibited the highest personal and professional standards”) as well as AGA’s 2012 Educator Award (“to recognize individuals who have made significant contributions to the education and training of government financial managers”).


Margie Reinhart, CPA, CFF, CFE, Related seminars and products: 2

Margie Reinhart, CPA, CFF, CFE
Director, Forensic Investigative and Dispute Services

Margie Reinhart is a Director in Grant Thornton LLP’s Forensic, Investigative and Dispute Services practice in Dallas, Texas.

Experience:  Margie has devoted her 19 year career to be highly skilled in the multi-facets of forensic investigation, expert services, forensic data analytics, fraud consulting and white collar investigations. She spent over eleven years at a big four accounting firm and over two years running boutiques forensic investigation firms.

Ms. Reinhart works closely with law firms, government agencies and corporate executives practicing in both the United States and Canada.  An accountant, Margie has extensive knowledge of a variety of white-collar civil and criminal matters, including internal corporate and financial fraud investigations. She has conducted and coordinated multifaceted investigations involving retail, manufacturing, fraud against the government, real estate and many other industries. She has testified as a fact and expert

Representative experience: 
· Analyzed and calculated damages for numerous types of litigation matters involving complex accounting and business aspects. Written expert reports and testified in these types of matters.
· Engaged by the Federal Trade Commission, Ms. Reinhart assisted in writing the expert report opining on policies, procedures and
practices that businesses should use to detect fraud and abuse. The work performed by Ms. Reinhart was used to testify that a lack of adequate procedures allowed the practice of billing over $30 million in bogus charges by a large aggregator. Resulted in settlement of a large fine.
· Hired to provide forensic consulting services to a federal task force from the Department of Labor, Inspector General’s Office of
Labor Racketeering and Fraud Investigations. Successfully conducted and completed this work and provided recommendations, advice, and support to investigators concerning the financial aspect of this investigation.
· Analyzed millions of procurement, employee and payroll records over a two year period uncovering payroll overpayment, false and
2 © Grant Thornton LLP All rights reserved U.S. member firm of Grant Thornton International Ltd abusive payments to related vendors and numerous other improper payments, waste and abuse.
· Served as financial expert witness for a healthcare provider defending a $50+ million Department of Justice charge accusing the
provider of false Medicare claims. Electronically analyzed over a million lines of payroll and human resource records for an eight year period. Jointly prepared an expert report supporting the Medicare claim. Settled in hospital’s favor.
· Retained by a Bermudian financial institution to investigate suspicious transactions. Reviewed customer investment account statements and identified lapping scheme concealing the use of customer investment accounts for personal stock trades by an

Professional qualifications and memberships:
· Certified Public Accountant
· Certified in Financial Forensics
· Certified Fraud Examiner
· Member of the Association of Certified Fraud Examiners
· Member of the American Institute of Certified Public Accountants

Ryerson Polytechnic University, Toronto, Canada
Bachelor of Business Management

Alan M. Buie, JD Related seminars and products:

Alan M. Buie, JD has been an Assistant United States Attorney for the Northern District of Texas since 2005.? He is currently assigned to the fraud section of the criminal division in the Dallas office.? Before joining the United States Attorney?s Office, Mr. Buie was an enforcement attorney, then a branch chief and an assistant director, with the Fort Worth office of the SEC from 2000 to 2005.? He is currently focusing on the prosecution of securities-related crimes, but his experience at the United States Attorney?s Offices in Dallas and Fort Worth has encompassed a variety of trial and appellate cases, including tax crimes, health care fraud, passport fraud, bank fraud, wire fraud, mail fraud, access device fraud, and bankruptcy fraud, as well as mail theft, counterfeiting of U.S. currency, impersonation of federal officials, theft from interstate shipments, threats against the president, bank robberies, immigration violations, international child kidnapping, and firearms and narcotics offenses.? Mr. Buie has been licensed to practice in Texas since 1992.? He graduated from Harvard Law School in 1992.

Ken Pyle, CISSP, HCISPP, ECSAv8, CEHv8, OSCP, OSWP, EnCE, Sec+ Related seminars and products:

DFDR Consulting LLC, Digital Forensics, Incident Response, Cyber Security, Malvern, PA

Paul Yanowitch, JD Related seminars and products:

AUSA, Northern District of Texas,

United State Attorney’s Office, Dallas, TX

Charles W. Blau, JD Related seminars and products:

Charles W. Blau, JD, is an attorney, in private practice, in Dallas, Texas. He focuses his practice on the representation of individuals and entities that are accused of white collar crimes. Mr. Blau assists companies in discrete internal investigations both before and during governmental inquiries. He also aids corporations in fashioning, enacting and administering compliance and ethics programs. He regularly advises clients how to prevent and detect criminal, civil and administrative problems, often in conjunction with independent accountants and investigators. His practice concentration and experience includes criminal law and litigation: Tax Fraud, Criminal Anti-Trust and Securities Fraud, Defense Procurement Fraud, Environmental Crimes, Health Care Fraud, Bank Fraud and Money Laundering Crimes. Mr. Blau was an Assistant United States Attorney for the Southern District of Indiana in 1976 and held various federal prosecutorial positions through 1987, including Associate Deputy Attorney General of the United States. He is a prolific author and speaker. He is an active member of the ABA White Collar Crime Subcommittee and served as a co-chair of the Southwest Regional Committee of the organization. He is member of the Florida, Indiana and Texas bar associations as well as many other professional organizations. He received his undergraduate degree from Indiana University, his law degree from the University of Louisville and his L.L.M. in taxation from Georgetown University.

Samantha Weeks, CFE, Related seminars and products:

Business Risk Analyst

Southwest Airlines, Dallas, TX

Walter W. Manning, CFE Related seminars and products:


Techno-Crime Institute, Green Cove Springs, FL

Kevin M. Rockecharlie, CISA Related seminars and products:

Partner-IT Assurance Services

BKM Sowan Horan, LLP, Dallas, TX

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For
  • Public Accountants and Accountants in Industry
  • External Auditors
  • Internal Auditors
  • Certified Fraud Examiners
  • Risk Management Professionals

Original Recording Date 09/12/2018
Yellow Book Yes
Course Developer Business Professionals' Network, Inc.
Date Added to Catalog 01/30/2018

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method Group Internet Based
Course Registration Requirements

Online Registration

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 



Overall:      4.4

Total Reviews: 102


Elizabeth B

" "

Janet R

"Ken shared good information."

Christopher A

" "

Thomas M - Austin, Texas


Kenneth C

"Very good webinar!"

Darlene C

"Really enjoyed the case study."

Ryan H

"As a CPA who started and grew 7 company's in my career, who also had lawyers, IT people, and cpa's helping me along the way, the progression of the case study meetings and interviews were right on and extremely true to real world. while I never had client information stolen I did have an employee running one of my companies steal from us. So, I can attest to the fact that despite good internal controls employees can still steal from you. I would encourage any business owner to watch this."

Brian J

"Great course!"

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