Previous Meeting Topics

Twin Cities Chapter of Certified Fraud Examiners (Minneapolis/St. Paul, MN)

Below are some of the program topics we have had over the years.

On August 10, 2011, we were pleased to welcome Cecile Ferkul, Deputy Legislative Auditor in the Financial Audit Division of the Office of the Legislative Auditor, and Sonya Johnson, Director of Investigations in the Financial Audit Division of the Office of the Legislative Auditor, and Mark Lanterman, the Chief Technology Officer of Computer Forensic Services. 

Ms. Ferkul and Ms. Johnson presented "Anatomy of a Fraud,” calling upon their experience in the Office of the Legislative Auditor and discussing how a fraud occurred and was ultimately investigated.  Cecile Ferkul was named the Deputy Legislative Auditor in the Financial Audit Division of the Office of the Legislative Auditor in February 2006.  Cecile has over 30 years experience with the Office of the Legislative Auditor, serving for seven years as an Audit Manager for the Financial Audit Division.  Cecile graduated from the College of Saint Benedict with a BA degree in accounting.  Cecile is a certified public accountant and certified information systems auditor, and she is a member of the American Institute of Certified Public Accountants.  Sonya Johnson was named the Director of Investigations in the Financial Audit Division of the Office of the Legislative Auditor in March 2008.  Sonya has over 27 years of experience with the Office of the Legislative Auditor, the past eight of which have been in the Investigations Unit.  Sonya graduated from Augsburg College with a BA degree in Accounting and Finance.  Ms. Johnson is a certified public accountant and a certified fraud examiner, and she is also a member of the Association of Certified Fraud Examiners.

The proliferation of mobile computing and communication devices and new operating systems, including the iPad®, Android®, and Windows® Phone 7, mean new additions to the ongoing challenges facing the forensic recovery of digital evidence.  Mr. Lanterman discussed how these devices and operating systems are similar to, or differ significantly from other digital devices, and the implications for the recovery of digital evidence.  Mark is the Chief Technology Officer of Computer Forensic Services. Before entering the private sector, Mark spent 11 years as a police investigator and as a member of the U. S. Secret Service Electronic Crimes Taskforce. He has routinely assisted the Secret Service, FBI and the U. S. Attorney's Office as well as hundreds of law firms and corporations with computer related investigations. Mark was recognized by the Director of the U. S. Secret Service for his contributions to law enforcement.  Mark has worked on several high profile cases, including the Tom Petters investigation, the Denny Hecker investigation, the Pioneer Press/Star Tribune litigation, the Trevor Cook investigation, the Republican National Convention protest investigation, the Paul McCartney divorce and most recently the Intoxilyzer source code analysis. Mark is currently retained by Chief Federal Judge Michael Davis (US District Court-Minnesota) as that Court's neutral expert.

Our meeting on May 11, 2011, featured Janet Newberg, Esq., who presented "The Two-Faced Attorney: Prosecuting and Defending Fraud Cases."  Ms. Newberg provided insight into aspects of both prosecuting and defending white collar criminal cases based upon her personal experience as both a prosecutor and defense attorney. Janet Newberg practices at the Newberg Law Office primarily in the areas of health care regulatory compliance and white collar criminal defense. Before opening the Newberg Law Office in 2006, she was a partner at Felhaber Larson Fenlon & Vogt, where she chaired the firm’s Health Law Section. Prior to joining the Felhaber firm, Janet was an Assistant United States Attorney at the U.S. Attorney’s Office for 7 years where she served as the District of Minnesota’s chief health care fraud prosecutor. She joined the U.S. Attorney’s Office after serving 6 years as the Director of the Minnesota Medicaid Fraud Unit at the Minnesota Attorney General’s Office.

With the implementation of the ACFE ethics training requirement in 2011, we welcomed Professor David Schultz to our February, 2011 meeting for a presentation on Ethics and the Fraud Examiner. 

David Schultz is Hamline University professor in the School of Business where he teaches classes in government, non-profit, and business ethics. He also holds appointments in the Hamline Law School and at the University of Minnesota Law School where he teaches legal ethics. Professor Schultz is the author of 25 books and more than 70 articles on various aspects of law, ethics, public policy.  David is a frequent analyst for the media on ethics and he has consulted with numerous organizations on various ethical matters.  Professor Schultz’s session will include business ethics generally as well as ethics related to fraud examiners and fraud examinations.  Anticipated topics include the importance of ethics in the work environment; the role of senior management in setting the “tone at the top” and serving as an example in setting an ethical tone in the workplace; conflicts of interest and who is the “client;” advocacy vs. impartiality; confidentiality; and, ethical implications when gathering evidence.

Our final meeting for our year 2009-2010 year in August, 2010, featured Jerome Mayne and James D. Kaul, Ph.D.

Mr. Mayne’s presentation was on “Making the Right Decisions When the Right Decisions Aren’t Easy.”  Jerome addressed the "slippery slope," the consequences of fraud, the importance of ethics and, the impact on preventing and detecting fraud.  Jerome’s presentation was inspired by his involvement in white collar conspiracy and serving time in federal prison.  Jerome Mayne works with organizations to help their people to make the right decisions when the right decisions aren’t easy.  Jerome has spoken at hundreds of national and international conferences, meetings and events.  Jerome has been a volunteer with Former Federal Prosecutor Hank Shea,  Mr. Mayne is a self-taught speaker and trains, internationally, for associations and Fortune 500 companies on the topics of fraud and ethics.  He’s been a columnist for the California CPA Magazine, the Business Journal, Scotsman Guide and the Mortgage Press.  He is the author of the book, Diary of a White Collar Criminal.

Mr. Kaul’s presentation was “How Criminals Think – Implications for Fraud Detection.”  Personality traits frequently found in workplace fraudsters can pose unique challenges for those charged with detecting or identifying fraud.  Mr. Kaul discussed the personality disorders often identified in workplace fraudsters and the implications for fraud investigators as well as tips to both spotting and overcoming the hurdles these personalities present.  The topics included overviews of psychopathic and narcissistic personalities.  Jim is Director, Psych Services, Minnesota Correctional Facility at Lino Lakes.  Jim is the director of the TRIAD Chemical Dependency Program at the Minnesota Correctional Facility in Lino Lakes.  Jim also served as one of the principal authors in developing the “A New Direction: A Cognitive - Behavioral Treatment Curriculum” workbook series, a collaborative effort between the Minnesota Department of Corrections and the Hazelden Foundation.

Mr. Patrick M. Henry, Commander of the Minnesota Financial Crimes Task Force provided an overview of the Minnesota Financial Crimes Task Force and its current efforts in investigating organized criminal enterprises. 

Ms. Michele Edwards, Director - Forensic Services, PricewaterhouseCoopers LLP presented "The Consideration of Fraud in the Economic Downturn."  In addition to discussing how the current difficult economic times impact organization's fraud risks, Ms. Edwards presented two case studies, one from the governmental sector and the other from the private sector. 

Mr. Henry "Hank" Shea, University of St. Thomas Senior Distinguished Fellow, School of Law; Fellow, The Holloran Center for Ethical Leadership in the Professions, presented "Fraud from the Front Lines" - a discussion of white-collar fraud causes and impact. 

Mr. Mark Lanterman, Chief Technology Officer, Computer Forensic Services, presented "Computer Forensics: Understanding The Impact Of Electronic Evidence On Modern Investigations." 

Mr. Brook Schaub, a Seized Computer Evidence Recovery Specialist, with Virchow, Krause & Company, LLP presented "Frauds, Scams and Money Laundering - It's Not Just Dumpster Diving Anymore." The seminar was excellent and provided information on the most common frauds and scams present on the Internet. In addition, information on collecting and preserving Internet evidence, and computer forensic basics was discussed.

On May 9, 2008, the United States Postal Inspector's Office shared an extremely entertaining and informative presentation on a casy study. They also shared some insights on
"Current Trends in Fraud". To view their website, click here

In February 2007, Rick Peterson from the MN Dept of Commerce Division of Insurance Fraud Prevention, presented an informative and interesting presentation on "Insurance Fraud".

Theprevious program topic was on the Current Techniques of Identifying Likely Identity Fraud, presented by a Adam Elliot of Id Insight, a new concept of identity fraud detection and prevention. See www.idinsight.com

In November 2006, Helen Brosnahan, a seasoned prosecuter in the Dakota County Attorny's Office, presented an informative program on "Occupational Fraud".

In January 2007, John McCullough, Director of MN Financial Crimes Task Force, gave us a brilliant detailed presentation on "Financial Crimes" in the state of Minnesota.

In September 2006, CFE Brian Forkey from Wells Fargo presented "The Lastest Trends in Advance Fee Fraud" (a.k.a 418/Nigerian scams).

In March 2006, Terry Chapman of the National White Collar Crime Center (NW3C) made a presentation on "Internet Fraud" and detailed current trends they see through the lens of their Internet Crime Complaint Center (IC3). The IC3 was formerly named the Internet Fraud Complaint Center (IFCC); it is a joint effort of the NWC3 and the FBI. See www.IC3.gov.

In November 2005, our program was "The Quintessential Victim.", by chapter President CFE Chuck Ladd, a CPA and indendendent fraud examiner. It was a case history of how his 90-year-old Aunt Ethel became a victim of embezzlement by the manager of the senior highrise where she lived, how the crime was discovered, the investigation results, the final outcome and some interesting twists to the story. Let's just say that "truth can be stranger than fiction." Such elder financial abuse can be devastating -- Ethel was left penniless, but more importantly she was broken in spirit. The thief took not only her net worth, but her sense of self worth as well. Such elder abuse can happen in any family, especially if family members are not watching closely enough, so this is a cautionary tale we all should pay attention to. Here is the PowerPoint presentation he used.

We are always open to program suggestions.