Fraud Fighter Podcast (Robert Nordlander, CPA, CFE)

Derek Benner is a former Executive Associate Director of Homeland Security Investigations (HSI) and currently Managing Director of Thomson Reuters Special Services.

In this episode, we discuss:

1. The value of learning from others as a supervisor
2. HSI’s’ shift in enforcing human trafficking
3. How to distinguish yourself for a federal law enforcement job
4. How data science is increasingly important in fraud investigations
5. How Thomson Reuters Special Services is serving law enforcement

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Sandy Boxerman is a founding member of the law firm Capes Sokol in St. Louis, Missouri.  He defends individuals and corporations in white collar investigations and prosecutions.  He also represents taxpayers in civil and criminal tax matters.

https://www.capessokol.com/people/sanford-j-boxerman/

In this episode we discuss:

1. The definition of cash skimming
2. How cash skimmers are caught
3. How the IRS finds and prosecutes a cash lifestyle
4. How a forensic examiner can market their services

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Mike Dunavant is the Chief Investigative Counsel for the Tennessee Comptroller of the Treasury.  He is a former state prosecutor and former US Attorney for the Western District of TN.  The Comptroller is known as the "Money Cop" to ensure that fraud, waste and abuse are investigated in the state and local government.

https://comptroller.tn.gov/

In this episode, we discuss:

1. The role of the TN Comptroller of the Treasury
2. The authority it has to conduct financial investigations
3. The ways it receives cases to investigate
4. The education and experience needed to be a forensic examiner
5. The effect of COVID on the United States Justice System

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Natalie Lewis is a CPA, forensic accountant, and principal with the CPA firm Windham Brannon in Atlanta, GA.  She earned a CFF (Certified in Financial Forensics) which is an additional credential for CPAs.

https://windhambrannon.com/our-team/natalie-lewis/
https://us.aicpa.org/membership/join/cff-exam.html

In this episode, we discuss:

1. The value of the CFF credential (Certified in Financial Forensics)
2. How the CPA license and CFE credential differ in forensic accounting
3. Why asking questions is the key to development

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In this episode, your host, Robert Nordlander, discusses the difference between a civil tax audit and a criminal tax investigation.  The stakes are at the highest in a criminal tax investigation.  Therefore, not just any CPA or forensic accountant should be hired by a taxpayer or taxpayer's attorney.  Even if the expert is a former IRS employee doesn't make them the best choice.

There is a huge difference between a civil audit and a criminal tax investigation, such as burden of proof, policies, procedures, tax loss calculations, rules of criminal evidence, and criminal intent.

In this episode, Robert Nordlander talks about those differences and why it is best to hire a specialist.

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The 2022 ACFE Global Fraud Conference was held in June of 2022 in Nashville, TN.  Your host, Robert Nordlander, attended the conference and gives a review of the conference, including the venue, speakers, and the event itself.  This was his first attendance of the conference so he did not know what to expect and overall gave it a thumbs up.  Although the sessions were good, most of value was not from the sessions itself but meeting fellow podcast guests and session speakers outside of the conference.

BTW, this is the 50th episode.  The podcast has currently exceeded 30,000 downloads in over 130 countries and 3,000 cities.  Thank you for the listeners and podcast guests for making this achievement happen.

https://www.fraudconference.com/33rd-home.aspx

Mary Breslin - https://www.linkedin.com/in/marybreslin/
Derek Ellington - https://www.linkedin.com/in/derekellington/
Jo Erven - https://www.linkedin.com/in/amanda-jo-erven-ace/
Leah Wietholter - https://www.linkedin.com/in/leah-wietholter-cfe-pi-cpa-33557815/
Ian Mitchell - https://www.linkedin.com/in/iantmitchell/

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Alton Sizemore has over 25 years of experience with the FBI as a special agent specializing in forensic accounting.  He is a CPA and CFE.  He also teaches courses for the Association of Certified Fraud Examiners.  At the FBI, he rose to the rank of Assistant Special Agent in Charge which he oversaw many areas of the FBI office in Birmingham, Alabama, before retiring to continue practicing as a forensic accountant.

In this episode, we discuss:

1. Why he joined the FBI as a special agent.
2. Why being a lifelong learner is key to a career in forensic accounting
3. The lessons he learned on the witness stand during trials
4. How continuing education is important in forensic accounting.
5. What is what like to transition from a 25-year career to the private sector
6. The difference between a good investigator and a great investigator is knowing both sides of the litigation
7. His biggest regret at the FBI, which came to haunt him a few years later when he saw the national news.
8. The ability to communicate with various people is the key to a good interview.

Sizemore continues to practice as a self-employed forensic accountant.  He is currently a reserve deputy sheriff assigned to the cold case squad in his local county.

If you are benefiting from this podcast, share it with a friend or your group, and don't forget to leave a review on your favorite podcast platform.  A review helps others find this podcast.

Check out www.fraudfighterpodcast.com for more episodes.

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Don Fort was a former Chief of IRS-Criminal Investigation and is currently the Director of Investigations with the law firm Kostelanetz & Fink.

https://kflaw.com/profile/don-fort/

In this episode, we discuss:

1. His journey to becoming an IRS special agent
2. The theory to seize assets from Russian Oligarchs
3. The importance of mentors in this career
4. Having a positive attitude when you don’t get selected. 

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Amanda "Jo" Erven is the President of Audit Consulting Education, LLC.  She is an author, trainer, and speaker on Internal Audit and Ethics.  She has a CPA and CIA license, and also a CFE credential.  Her latest book is "Becoming The Everyday Ethicist: Doing Things the Right Way the First Time", which is available on Amazon.

www.auditconsultingeducation.com
Jo@AuditConsultingEducation.com

In this episode, we discuss:

1. How she transitioned from internal audit to ethics training
2. Using internal audit to contribute to a company’s success
3. Becoming an everyday ethicist
4. Her motivation to be an author and speaker

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A recent federal budget created funding for 87,000 IRS employees over the next 10 years.  Unfortunately, there are news reports and in speeches by elected officials, that the IRS is hiring 87,000 armed agents.  This is far from the truth.   But there is some truth that IRS does have armed agents; the IRS has a Criminal Investigation Division of approximately 2,100 special agents who have arrest powers and carry weapons.  They are an elite unit of financial investigators that can travel the world investigating major financial crimes.  With the powers of arrest and executing search/seizure warrants, these weapons are necessary to protect themselves and others during their high risk investigations.

In this episode, I discuss the reason for these special agents, why there are vital to law enforcement, and why they carry weapons to investigate tax and other financial crimes.

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Tod McDonald was a CPA investigating a bankruptcy case, when he uncovered the largest Ponzi scheme in the history of the Northwest United States.  Seeing the need for forensic accounting software, he co-founded Valid8, a forensic accounting software company.

https://www.valid8financial.com/

In this episode, we discuss:

1. How he uncovered the largest Ponzi scheme in the Northwest US.
2. The need for forensic accounting software.
3. Why Valid8 was created to investigators quickly follow the money.
4. His observations in the financial and technology field.

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Sam Azhari is a white collar defense attorney in Chicago, Illinois.  He represents defendants across the country.  As PPP prosecutions are pursued, Sam talks about how the fraud is committed and how the courts are evaluating the crimes.

https://azharillc.com/

In this episode, we discuss:

1. How fraud is committed with PPP and EIDL loans
2. The criteria used to calculate prison time
3. How forensic accountants can market themselves as experts.

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J.P. Davis is a federal public defender for the Western Judicial District of North Carolina.  The federal public defender's office represents indigent clients in federal criminal court.  At times, those attorneys need experts, especially in white-collar crimes.

https://ncw.fd.org/

In this episode, we discuss:

1. The purpose of the federal public defender's office
2. Why the public defender's office needs experts
3. How forensic accountants can market themselves
4. The role of technology in reviewing large volumes of data.

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In this short episode, there are a few updates on what is happening recently.  My new book, Criminal Tax Secrets, is published on Amazon.  Please get a copy for that special someone who needs to know how IRS-CI evaluates criminal tax investigations.  The book is a reference guide, so a paperback will serve you better than a Kindle; or just get both.

A sister podcast (Criminal Tax Files) was created, which is all about criminal tax investigation and prosecutions.  I also created an author website at www.robertnordlander.com.  The normal podcast episodes will start next week.

If you are interested in how IRS-CI evaluates its investigations, my recent book Criminal Tax Secrets is available in paperback and Kindle on Amazon.

www.nordlandercpa.com
www.robertnordlander.com

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Erin O’Loughin is the Senior Director of Training at the Association of Certified Financial Crime Specialists (ACFCS).  She has been an analyst for the CIA and financial institutions.

https://www.acfcs.org/

In this episode we discuss:

1. How she started her career in investigating fraud and money laundering
2. How the ACFCS started
3. The role of the ACFCS in fighting fraud
4. How to qualify for the CFCS credential
5. Why learning the BSA and Patriot Act is beneficial

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Tiffany Couch is an author, forensic accountant and owner of Acuity Forensics.  She has a CPA license, CFE and CFF credential.  She wrote about fraud stories in "The Thief in Your Company."

www.acuityforensics.com

In this episode, we discuss:

1. The emotional toll on fraud victims.
2. How she started her forensic accounting business.
3. Why she wrote her book “The Thief in Your Company.”
4. And her recommendation to new forensic accountants.

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Brian Behr is the Bankruptcy Administrator for the Eastern District of North Carolina.  The Bankruptcy Administrator's Office and the Bankruptcy Trustee's Office are similar across the country. They serve as the watchdog for the Bankruptcy Court. Very often the Bankruptcy Administrator seeks or refers fraud examiners to assist in bankruptcy proceedings.

https://www.uscourts.gov/services-forms/bankruptcy/trustees-and-administrators

In this episode, we discuss:

1. The role of the Bankruptcy Administrator
2. The biggest misconception of bankruptcy
3. When the bankruptcy court uses fraud examiners
4. How to market professional services to bankruptcy lawyers

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Karen Webber is a CPA, CFE, and the founder of FraudFindr.com, a software company specializing in fighting financial exploitation of elderly persons.  She is currently a partner at The Bonadio Group.

https://fraudfindr.com/
https://www.bonadio.com/our-people/karen-webber

In this episode, we discuss:

1. How forensic accounting is used to fight elder abuse
2. The effects of financial fraud on elderly victims
3. Why she started Fraudfindr.com
4. How the software service flags suspicious transactions

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Leah Wietholter is a CPA, CFE, Private Investigator, and CEO of Workman Forensics, a forensic accounting firm in Tulsa, Oklahoma.  She started her career at the FBI, went to a CPA firm, and then later started her own firm.

https://www.workmanforensics.com/
https://open.spotify.com/show/5XIzhOCoLSoFG1r4IrJ1Lf

In this episode we discuss:

1. Why Leah started a forensic accounting practice
2. How she marketed herself to get clients
3. How her best practices became a book
4. Why customer service exceeds credentials

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An unnamed IRS-Criminal Investigation supervisory special agent is making headlines about the politicization of the Department of Justice.  The whistleblower is seeking advice from the United States Congress to disclose what he (assuming it is a he) knows regarding preferential treatment of the Department of Justice.

In this episode, I discuss the role of IRS-Criminal Investigation, the role of a supervisory special agent, the uniqueness of the whistleblowing act, the laws that hamper disclosing tax and grand jury information, and my why this is unchartered territory with IRS-CI.

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Steve Dawson is a Certified Public Accountant, Certified Fraud Examiner, author, and speaker.

https://www.dawsonforensicgroup.com/
steve@dawsonforensics.com

In this episode, we discuss:

1. Why he chose forensic accounting as a profession
2. Why he started his forensic accounting firm
3. Why communication skills are paramount in forensic accounting
4. How fraud prevention should be before internal controls
5. Three stages of the thought process before the fraud is committed
6. The first step a company can do to prevent fraud
7. The emotional impact of being a victim
8. Why he wrote his book: Internal Control / Anti-Fraud Program Design for the Small Business
9. How a Ponzi scheme was his most enjoyable investigation
10. Why relationships are vital in forensic accounting.

If you are benefiting from this podcast, share it with a friend or your group, and don't forget to leave a review on your favorite podcast platform.  A review helps others find this podcast.

For more information, please visit our website: www.fraudfighterpodcast.com

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Why does the Fraud Fighter Podcast exist?

This weekly podcast is about fraud and forensic accounting.  You know what fraud is, but what is forensic accounting?  Forensic accounting is accounting that is used in court to reach a conclusion.  Forensic accountants are used to calculate damages, valuate a business, conduct financial analysis, and general consulting.  Such services are used in divorces, bankruptcy, insurance claims, construction, white-collar crimes, and tracking the flow of money that funds terrorism.  Many forensic accountants work closely with law enforcement and attorneys.  Some forensic accountants are sworn law enforcement officers, who specialize in white-collar investigations.

This podcast is a conversation with an expert that either is a forensic accountant, fraud examiner, or user of these services.  We have conversations to hear their story, their ideas, their wisdom, their successes, and their failures.

The goal is to be a resource for fraud fighters, in whatever season of life you are in.  You could be just starting, experienced, or someone who is interested in this field of work.

A comprehensive guide to fraud-fighting credentials can be found at www.fraudfighterpodcast.com.  Subscribe to the podcast at Itunes, Google Podcasts, Stitcher, or wherever you listen to your favorite podcasts.

I am excited that you are part of the fraud-fighting world.  Join the journey into this wonderful, ever-changing field.  You will never know where this world of forensic accounting and fraud-fighting will take you.

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Alton Sizemore has over 25 years of experience with the FBI as a special agent specializing in forensic accounting.  He is a CPA and CFE.  He also teaches courses for the Association of Certified Fraud Examiners.  At the FBI, he rose to the rank of Assistant Special Agent in Charge which he oversaw many areas of the FBI office in Birmingham, Alabama, before retiring to continue practicing as a forensic accountant.

In this episode, we discuss:

1. Why he joined the FBI as a special agent.
2. Why being a lifelong learner is key to a career in forensic accounting
3. The lessons he learned on the witness stand during trials
4. How continuing education is important in forensic accounting.
5. What is what like to transition from a 25-year career to the private sector
6. The difference between a good investigator and a great investigator is knowing both sides of the litigation
7. His biggest regret at the FBI, which came to haunt him a few years later when he saw the national news.
8. The ability to communicate with various people is the key to a good interview.

Sizemore continues to practice as a self-employed forensic accountant.  He is currently a reserve deputy sheriff assigned to the cold case squad in his local county.

If you are benefiting from this podcast, share it with a friend or your group, and don't forget to leave a review on your favorite podcast platform.  A review helps others find this podcast.

Check out www.fraudfighterpodcast.com for more episodes.

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Jim Lanik is a Chapter 7 Bankruptcy Panel Trustee and law partner at Waldrep LLP.  His role is to administer the bankruptcy code for the Bankruptcy Court.  At times, a Trustee hires a forensic accountant with the Court's permission to assist the Trustee in finding hidden assets and income.  The credibility of the bankruptcy process requires honesty and transparency.

jlanik@waldrepllp.com
www.waldrepllp.com

In this episode, we discuss:

1. The difference between Chapter 7, Chapter 13, and other types of bankruptcy
2. The role of the Trustee in bankruptcy proceedings
3. When and why a forensic accountant or fraud examiner is hired by the Court
4. What a Trustee looks for when recommending a forensic accountant to the Court
5. What happens if bankruptcy fraud is suspected.
6. How a forensic accountant should network with other Trustees
7. How one debtor went on a cruise, which landed him in prison.

If you are benefiting from this podcast, share it with a friend or your group, and don't forget to leave a review on your favorite podcast platform.  A review helps others find this podcast.

Check out www.fraudfighterpodcast.com for more episodes.

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Scott Stringer is a CFE, CPA, Business Valuator, and Arbitrator.  He is an expert witness and arbitrator regarding damages in complex commercial litigation.

scott@stringerforensics.com
National Children's Cancer Society https://www.thenccs.org/

In this episode, we discuss:

1. The importance of forensic accounting in family law and divorces
2. How forensic accounting helps divorce cases in evaluating a business, asset tracing, and disposition of wasted marital assets.
3. The value of the CPA license versus the CFE certificate in forensic accounting in fraud examinations and business valuations
4. What education and skills are needed as an arbitrator in business valuations
5. Why networking is like farming versus hunting.
6. The difference between being a consultant and testifying as an expert witness
7. Why an engagement letter is important
8. How the future of forensic accounting in a digital age includes tracing cryptocurrency, cybercrimes, and international movement of money

If you are benefiting from this podcast, share it with a friend or your group, and don't forget to leave a review on your favorite podcast platform.  A review helps others find this podcast.

Check out www.fraudfighterpodcast.com for more episodes.

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Have you ever wanted to know the inner workings behind the scenes about rulings made by a federal judge?  In this episode, we discuss the role of the United States Probation Office and how the results of forensic accounting, which include actual loss amounts, intended loss amounts, and restitution are important in criminal proceedings.

Once a defendant is arrested, the United States Probation Office assists the federal court in determining pretrial release conditions, calculating a sentencing recommendation, and ensuring that the defendant is complying with the judge's orders after incarceration.

In this episode, we discuss:

1. After an arrest, how the US Probation Office interviews the defendant to ascertain the flight risks and makes a recommendation of pre-trial release conditions to the judge.
2. What criteria are taken into consideration when a judge sentences the defendant?
3. The importance of relevant conduct as part of the pre-sentence report submitted to the judge.
4. In most cases in white-collar cases, restitution is required.  What happens if a defendant fails to pay restitution as ordered by the Court?

If you are benefiting from this podcast, share it with a friend or your group, and don't forget to leave a review on your favorite podcast platform.  A review helps others find this podcast.

Check out www.fraudfighterpodcast.com for more episodes.

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Chuck Cohen spent over 20 years at the Indiana State Police in various positions, including white-collar crimes and crimes against children.  After retiring, he became the Vice President of the National White Collar Crime Center, where he creates, implements, and promotes training for fraud investigators and cybercrime investigators.

ccohen@nw3c.org
www.nw3c.org

In this episode, we discuss:

1. Why the NW3C organization exists
2. Why the NW3C created the Certified Economic Crime Forensic Examiner (CECFE) credential
3. Why he became a Certified Fraud Examiner (CFE)
4. What he learned when assigned to a federal task force with IRS-Criminal Investigation
5. The emotional impact of fraud investigations for both the victim and the investigators
6. How the investigations on crimes against children is similar to fraud investigations

If you are benefiting from this podcast, share it with a friend or your group, and don't forget to leave a review on your favorite podcast platform.  A review helps others find this podcast.

Check out www.fraudfighterpodcast.com for more episodes.

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Kearns Davis is a white-collar defense attorney with the law firm Brooks, Pierce.  He is a former federal Assistant United States Attorney and past president of the North Carolina Bar Association.

https://brookspierce.com/our-people/attorneys/kearns-davis

In this episode, we discuss:

1. What steps a lawyer takes when initially contacted by a client
2. The characteristics of a good white-collar defense attorney
3. The qualifications of a forensic accountant when helping a white-collar defense attorney
4. The expectations of a forensic accountant when helping the defense attorney
5. How a white-collar defense attorney reviews all the information provided by the government
6. What happens when a client is in denial about the possible outcome
7. How a justice system is necessary and essential to society.

If you are benefiting from this podcast, share it with a friend or your group, and don't forget to leave a review on your favorite podcast platform.  A review helps others find this podcast.

Check out www.fraudfighterpodcast.com for more episodes.

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Jonathan Levin is a co-founder and Chief Strategy Officer at Chainalysis, a company that traces the blockchain for multiple cryptocurrencies and provides many services regarding cryptocurrency.  He has a Master's Degree in Economics from Oxford University and was recently recognized by Forbes Magazine as one of 40 under 40 influencers in finance.

email: jonathan@chainalysis.com

Twitter: @jony_levin

In this episode, we discuss:

1. How Chainalysis started
2. How the Mount Gox bankruptcy started Chainalysis as the leader in tracing Bitcoin
3. How Chainalysis is fighting fraud and money laundering markets.  See http://markets.chainalysis.com
4. Certifications and courses that Chainalysis provides (Reactor, Know Your Transaction)
5. Why financial institutions need to monitor and understand cryptocurrency
6. What steps to take to start a career in tracing cryptocurrency
7. Why cryptocurrency is more of a technology than financial transactions
8. Chainalysis helped the Internal Revenue Service, Criminal Investigation, and other federal agencies in an international child abuse and money laundering investigation on Welcome to Video (https://www.justice.gov/opa/pr/south-korean-national-and-hundreds-others-charged-worldwide-takedown-largest-darknet-child)
9. His motivation is to stop bad actors from using the blockchain and to expand the technology worldwide

 If you are benefiting from this podcast, share it with a friend or your group, and don't forget to leave a review on your favorite podcast platform.  A review helps others find this podcast. 

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John Gill is an attorney and Certified Fraud Examiner.  He is the Vice President of Education with the Association of Certified Fraud Examiners.

www.ACFE.com

In this episode, we discuss:

1. The origin of the Association of Certified Fraud Examiners.
2. Why the ACFE only has the CFE credential
3. The four sections on the test
4. How certified fraud examiners uncovered Bernie Madoff and the WorldCom scandal
5. What the requirements to take the test
6. Resources available for continuing education and job placement
7. How the ACFE wants qualified instructors and writers for their continuing education
8. How to start your career as a certified fraud examiner
9. The value of the local chapters of the ACFE
10. What opportunities are available when you earn the CFE credential
11. How technology is the biggest challenge for the ACFE

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Doug Miller is a retired special agent with the Internal Revenue Service, Criminal Investigation.  He is currently an investigator with the North Carolina State Bar, which is a state government agency that investigates and prosecutes attorneys practicing in North Carolina. 

www.ncbar.gov

In this episode, we discuss:

1. The role of the NC State Bar in investigating and prosecuting attorneys
2. The common reasons that attorneys become disbarred.
3. How to limit the risk in finding an unethical attorney.
4. How the NC State Bar investigates allegations of theft by attorneys
5. The current crisis of cybercrimes against real estate closing transactions.

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Ryan Rasske is the Senior Vice President of Risk Management and Compliance Markets with the American Bankers Association.

• General contact information for ABA:
  • Website - www.aba.com
  • Email ABA – Support@ABA.com
  • Phone – 1-800-Bankers (800-226-5377)
• To learn more about ABA’s Certified AML and Fraud Professional Certification (CAFP):
  • Visit – www.aba.com/CAFP
• Contact Ryan Rasske directly:
  • LinkedIn – www.linkedin.com/in/ryanrasske
  • Email – rrasske@aba.com

In this episode, we discuss:

1. What is the American Bankers Association (ABA)
2. How the ABA helps with training and tools for its members to fulfill its mission.
3. The value of the Certified Anti-Money Laundering and Fraud Professional (CAFP) credential.
4. How the CAFP is different than other banking credentials.
5. Why cyber-enabled crimes, cryptocurrency, scams, and ransomware are here to stay
6. Recommendations to get into the anti-fraud and anti-money laundering industry
7. How you can help ABA in its mission
8. An example of internal fraud from a bank employee
9. The resources have helped Passke in his career in banking.
10. How innovation and technology is changing the banking world
11. The importance of getting people involved in building products and services.

If you have benefited from this podcast episode, please subscribe to the podcast on your favorite podcast platform.  Also, leave a review because that helps in the search rankings so others can find it.

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Afi Johnson-Parris is an attorney specializing in family law at her law firm.  She is board certified in family law with the North Carolina Bar Association.

https://johnsonparrislaw.com/

In this episode, we discuss:

1. The main reasons that couples file for divorce
2. The value of a Certified Divorce Financial Analyst credential during divorce proceedings
3. How a forensic accounting examination in a divorce resulted in an additional $1 million settlement
4. How family law attorneys find outside help, such as forensic accountants and business valuation experts
5. The value of forensic accountants writing articles, giving presentations, and being an expert witness in mock trials
6. Why the expert witness needs to put in plain English the financial argument in court
7. How good trial lawyers are storytellers so that the evidence makes sense to the judge and jury.

If you have benefited from this podcast episode, please subscribe to the podcast on your favorite podcast platform.  Also, leave a review because that helps in the search rankings so others can find it.

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Kirk Sanders is an attorney that concentrates on fiduciary litigation.  He is a partner with the law firm Hendrick, Bryant, Nerhood, Sanders & Otis LLP.

https://hendricklawfirm.com/
https://hendricklawfirm.com/our-attorneys/kirk-sanders/

In this episode, we discuss:

1. What happens when someone violates their financial fiduciary duty
2. When does it cross over from civil to criminal violations?
3. The types of professional assistance: consulting and expert witness
4. How forensic accountants and examiners assist in fiduciary litigation
5. How experience is key in consulting a litigator
6. What is required to be a good expert witness in court?
7. The best way a forensic accountant can market themselves to fiduciary litigators.

If you have benefited from this podcast episode, please subscribe to the podcast on your favorite podcast platform.  Also, leave a review because that helps in the search rankings so others can find it.

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Dr. Scott Grob is a subject matter expert in anti-money laundering with the Association of Certified Anti-Money Specialists (ACAMS).  ACAMS is the gold standard in international anti-money laundering and compliance training.

www.acams.org
www.acamstoday.org

In this episode, we discuss:

1. The value of the CAMS credential
2. How ACAMS helps society in fighting money laundering
3. How money laundering is an international problem.
4. The training that ACAMS provides to stop money laundering

If you have benefited from this podcast episode, please subscribe to the podcast on your favorite podcast platform.  Also, leave a review because that helps in the search rankings so others can find it.

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Jeffrey Robinson is an international best selling author.  He is considered “one of the world's leading experts on international financial crime.”  As a master storyteller, he has written over 30 books, including the best seller “The Laundrymen.”  He talked in detail about his 2011 book called “The Takedown”, which describes a federal prosecutor and federal agent taking down the Norte Valle Cartel.

www.jeffreyrobinson.com

In this episode, we discuss:

1. How Robinson got started writing about money laundering
2. The definition of money laundering
3. The myth of Al Capone and money laundering
4. How trade-based money laundering is achieved.
5. The investigation that meant the most to him
6. Why the best investigators practice shoe leather.
7. How great books are based on great storytelling.

If you have benefited from this podcast episode, please subscribe to the podcast on your favorite podcast platform.  Also, leave a review because that helps in the search rankings so others can find it.

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Caryn Finley is a federal prosecutor, who spent 18 years with the United States Department of Justice, Tax Division.

In this episode, we discuss:

1. The role of the United States Department of Justice, Tax Division
2. The various ways employment tax fraud is conducted
3. When the civil employment tax violations become a criminal violation
4. What federal prosecutors will use to advocate a sentence to a judge.

If you have benefited from this podcast episode, please subscribe to the podcast on your favorite podcast platform.  Also, leave a review because that helps in the search rankings so others can find it.

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Kevin Hanff spent over 22 years as an  IRS special agent.  He is now the Chief Information Officer for Integritas³, a forensic accounting and compliance company.  He discusses the basic software needed to operate a forensic accounting firm.

https://www.integritas3.com/
https://www.integritas3.com/kevin-hanff

In this episode, we discuss:

1. How information is transferred from bank statements to analyze
2. The software that he uses as a forensic accountant to analyze bank transactions
3. How the information is compiled, sorted, and analyzed
4. How the report is linked to show its supporting evidence

If you have benefited from this podcast episode, please subscribe to the podcast on your favorite podcast platform.  Also, leave a review because that helps in the search rankings so others can find it.

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Kevin Greene is a retired special agent with the Internal Revenue Service, Criminal Investigation.  After 27 years of experience in federal criminal investigations, he and another retired federal agent started Eagle Intel Services LLC, a private investigation firm.

www.eagleintelservices.com
kgreene@eagleintelservices.com

In this episode we discuss:

1. Using technical equipment to gather evidence in an investigation
2. How an investigation shut down the trading between the United States Federal Reserve and Switzerland
3. The value of a mentor in investigations
4. The most valuable skills needed to be a successful investigator

If you have benefited from this podcast episode, please subscribe to the podcast on your favorite podcast platform.  Also, leave a review because that helps in the search rankings so others can find it.

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Chrissie A. Powers, CPA/CFF, CFE, CVA is the owner of Powers Forensic Accounting, LLC located in Columbus, Ohio. She left a regional accounting firm that shut down their forensic accounting services niche and decided to start her own boutique firm.

https://www.powersforensic.com

In this episode, we discuss:

1. How she got started in forensic accounting
2. Why she started her own forensic accounting firm
3. The value of a CPA license and CFE credential
4. The importance of books and conferences in growing her firm

Book recommendations:

1. “Frankensteins of Fraud: By Joseph T. Wells
2. “The Expert Witness Marketing Book” by Rosalie Hamilton
3. “How to Market Your Expert Witness Practice Evidence-Based Best Practices” by James J. Mangraviti, Jr; Steven Babitsky; Alex Babitsky
4. “Who Moved My Cheese?” by Spencer Johnson, MD

If you have benefited from this podcast episode, please subscribe to the podcast on your favorite podcast platform.  Also, leave a review because that helps in the search rankings so others can find it.

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Scott Hogue is currently the Director of Global Investigations at Walmart.  In his previous career, he was a special agent with the Internal Revenue Service, Criminal Investigation.

In this episode we discuss:

1. How Scott chose forensic accounting and fraud investigations as a career.
2. The different areas that Global Investigations oversee at Walmart
3. The qualifications needed to be a good investigator
4. The steps needed to be an investigator at a large retail store
5. What retail investigators focus on
6. The public corruption case that he is most proud of.

If you have benefited from this podcast episode, please subscribe to the podcast on your favorite podcast platform.  Also, leave a review because that helps in the search rankings so others can find it.

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The Fraud Fighter Podcast has produced 20 episodes.  The podcast has been downloaded from 75 different countries in 700 cities.  It continues to grow thanks to listeners like yourself who are interested in fraud and forensic accounting.  From the last 20 episodes, I summarized the key takeaways I had from the 20 guests.

1. Communication is vital, both written and oral.
2. There are many opportunities for self-employed forensic accountants.
3. The key to marketing isn't necessarily skills, but relationships.
4. Once a level of success is achieved, people want the intangible benefits of helping others.
5. Credentials are key to being an expert witness.
6. There are many people who need forensic accountants.

If you have enjoyed this podcast, please leave a review on your favorite podcast directory.  Your review helps these directories recommend this podcast to others.

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Heather Culp is a law partner with Essex Richards in Charlotte, North Carolina.  She focuses on bankruptcy and commercial litigation.  She is frequently hired as a receiver.

https://www.essexrichards.com/attorneys/heather-w-culp/

In this episode, we discuss:

1. The difference between bankruptcy and receivership
2. The role of a receiver
3. The role and need for a forensic accountant in a receivership
4. The critical skills and credentials needed for a forensic accountant
5. How forensic accountants should market themselves
6. The value of mentors and sponsors

Book recommendation:

The Checklist Manifesto by Atul Gawande

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After 20 years as a special agent with the Internal Revenue Service, Criminal Investigation (IRS-CI), Robert Nordlander decided to start a new chapter in life.  He left the agency in mid-March to start a forensic accounting and tax resolution firm called Nordlander CPA, PLLC.

www.nordlandercpa.com

In this episode, he discussed:

1. The various investigations and opportunities he had during a 20 year tenure
2. Why he decided to leave IRS-CI 
3. How the podcast helped change his outlook on forensic accounting
4. What is on the horizon for the new firm

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Robyn Shaw is a CPA, CFE, and owner of Facts & Figures Forensics, PLLC, a forensic accounting firm in Colorado Springs, Colorado.  She was previously a forensic accountant as a financial analyst with the Colorado’s 4th Judicial District Attorney's office.  She has worked on over 40 criminal investigations.

www.factsfiguresforensics.com

In this episode, we discuss:

1. How Robyn joined the District Attorney’s office as forensic accountant
2. The criminal cases she investigated as part of the prosecution team
3. The difficulties of opening her own forensic accounting firm
4. How she now markets her forensic accounting services.

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Benjamin Bain-Creed is an Assistant United States Attorney responsible for Asset Forfeiture in the Western District of North Carolina.  As part of the prosecution team, he ensures that the asset forfeiture program is implemented in according to federal law and prosecution policy.

In this episode, we discuss:

1. The various types of asset forfeiture
2. The difference between seizure and forfeiture
3. The decision making process when an asset is seized
4. Why asset forfeiture is important in the judicial system
5. What happens when an asset is forfeited
6. How victims are repaid from asset forfeiture 

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Matt Line is the Special Agent in Charge of the Charlotte Field Office at the Internal Revenue Service-Criminal Investigation.  He is responsible for the day to day operations of the criminal investigations in NC, SC, and TN.  He oversees approximately 100 special agents and professional support staff.

https://www.irs.gov/compliance/criminal-investigation

In this episode, we discuss:

1. The role of IRS criminal investigation in tax compliance
2. The criteria of a good criminal investigation
3. What are the best characteristics of a criminal investigator.
4. The various specialized duties available to IRS special agents
5. The typical day of an IRS special agent

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Jarod Koopman is a special agent with the Internal Revenue Service, Criminal Investigation.  He is currently the Director of the Cyber Crime Unit for the IRS-Criminal Investigation.

In this episode, we discuss:

1. The role of the Cyber Crime Unit in the IRS
2. Why the Cyber Crime Unit is vital to the IRS’s mission
3. Some of the success stories of the Cyber Crime Unit
4. The importance of innovation

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Dr. Scott Grob is a subject matter expert for ACAMS.  He was previously interviewed in  Episode 14 about the CAMS credential.  While working in Hong Kong, he experienced illegal wildlife and natural resources trade.  

In this episode, we discuss:

1. Why investigating illegal wildlife trade is important
2. The financial effects of illegal plants and wildlife trade to society
3. The training and resources available to identify this problem

ACAMS-WWF (free training) Ending Illegal Wildlife Trade
https://www.acams.org/en/training/certificates/ending-illegal-wildlife-trade

FATF Guidance
https://www.fatf-gafi.org/publications/methodsandtrends/documents/money-laundering-wildlife-trade.html

Egmont Group / ECOFEL report
https://egmontgroup.org/en/content/ecofel-financial-investigations-wildlife-crime-report-now-available-0

Latest Traffic research
https://www.traffic.org/publications/reports/the-illegal-wildlife-trade-and-the-banking-sector-in-china-the-need-for-a-zero-tolerance-approach/

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Scott Harkey is a Senior Financial Crimes Prosecutor with the NC Conference of District Attorneys.  He travels throughout North Carolina to prosecute white collar investigations.  Forensic accountants are used as expert witnesses for the prosecution.

http://www.ncdistrictattorney.org/

In this episode, we discuss:

1. The role of the NC Conference of District Attorneys
2. The role of forensic accountants as expert witnesses
3. The characteristics needed for a forensic accountant
4. How financial crimes can affect vulnerable populations

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As a former special agent with IRS-Criminal Investigation, Robert Nordlander reviewed many Suspicious Activity Reports.  Compliance Time podcast interviewed Robert Nordlander about how these reports are used in a criminal investigation, what makes a great report, and some stories about bank compliance working and not working.

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Joe Minni is an Assistant United States Attorney with the Asset Recovery and Financial Litigation Unit (FLU) for the Eastern Judicial District of Pennsylvania.   The FLU is the collection arm of the United States Attorney's Office.  

In this episode, we discuss:

1. The role of the Financial Litigation Unit (FLU)
2. How the FLU collects on various federal judgements
3. What assets and income that the FLU can collect

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Don Doles is a former USDA-OIG special agent and Josh Howard is former federal prosecutor.  Along with other federal agents, Dole investigated a multi-million crop insurance fraud scheme in eastern NC with over 60 defendants.  Howard was the federal prosecutor on the investigation before he left to become a defense attorney with Gammon, Howard & Zeszotarski.

https://www.ghz-law.com/attorneys/josh-howard

In this episode, we discuss:

1. How crop insurance fraud is committed
2. How a multi million dollar fraud scheme was uncovered in Eastern NC
3. The difficulties of prosecuting crop insurance fraud
4. And how the crop insurance market is supposed to function.

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Richard Zuckerman was the Acting Assistant Attorney General for the United States Department of Justice, Tax Division.   He is currently a partner with the business law firm, Honigman, in Detroit, Michigan.

https://www.honigman.com/attorneys-richard-e-zuckerman.html

In this episode, we discuss:

1. The importance of the DOJ Tax Division in criminal and civil tax matters
2. International tax evasion schemes
3. How an accounting course started his career to becoming an assistant attorney general
4. The battle of attrition that the IRS is facing

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Ian Mitchell is a 20 year veteran in fighting fraud in banking and consulting.  He is the founder of The Knoble, a non-profit organization dedicated to fighting human trafficking.  He is also a singer and songwriter.

https://www.theknoble.com/
https://open.spotify.com/artist/31fwXkfT11l03GkbLvDkMe

In this episode, we discuss:

1. The importance of data analytics in preventing fraud
2. What skills are needed in data analytics
3. How data analytics is fighting human trafficking
4. The future of data analytics in fighting fraud

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Tom Waldrep is a former bankruptcy judge and the managing partner of the bankruptcy law firm, Waldrep Wall Babcock & Bailey, located in Winston-Salem, North Carolina.  In bankruptcy, fraud examinations are vital to ensure that the bankruptcy process is fair and honest.

https://www.waldrepwall.com/team/tom-waldrep

In this episode, we discuss:

1. The role of a bankruptcy judge
2. The characteristics of a good fraud examiner
3. The future of forensic accounting in bankruptcy matters
4. And why he believes in the team approach for law firms.

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Wow!  The Fraud Fighter Podcast is one year old already.  The podcast continues to grow in downloads, with the total downloads currently over 1,600 cities in over 100 countries.  The podcast is going to published bi-weekly for the near future.

As a celebration of the one year anniversary, I am reposting the top downloaded episode in the last 12 months - Jeffrey Robinson, a best selling author.  I hope you enjoy it!

Thanks for your continuing support of the podcast.  As a listener, you make this podcast worth every minute.

Support the show

Stephen Griffin is an author, former CPA, and private equity investor.  As an investor, he had a front row seat in the forensic accounting investigation that led to uncovering a multi-million dollar financial statement fraud scheme of Legacy Global Sports.

https://stephengriffinauthor.com/

In this episode, we discuss:

1. The growing industry of sub-collegiate sports
2. How a forensic accounting investigation uncovered a multi-million dollar financial statement fraud scheme
3. The key takeaways from the collapse and bankruptcy of Legacy Global Sports

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Terry Rich is  an entrepreneur, speaker, author, and former director of a state lottery.  When a $16 million lottery ticket was suspiciously redeemed, an investigation started and led directly to Eddie Tipton, an computer programmer working for the lottery.  This story is how hot dogs, Bigfoot, and a lottery ticket combined into the uncovering of a multi-state lottery fraud.

https://terryspeaks.com/

In this episode, we discuss:

1. How various lotteries work.
2. The investigation into a multi-million dollar lottery fraud
3. How the lottery fraud was uncovered
4. The importance of checks and balances

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Frank McKenna has over 30 years in the anti-fraud industry.  He is the Chief Fraud Strategist for Point Predictive and the author of blog: FrankonFraud.

pointpredictive.com
frankonfraud.com

In this episode, we discuss:

1. How fraud technology is changing the landscape in finding fraud
2. Why the passion for chasing fraud is key to hiring
3. How preventing fraud requires creative thinking.

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Michelle Schwerin is a tax litigator and white collar criminal defense attorney with the law firm Capes Sokol.  She teaches forensic accounting at Webster University, where she uses her talents as both a CPA and lawyer to train forensic accountants on how to deal with lawyers.

https://www.capessokol.com/people/michelle-f-schwerin

In this episode, we discuss:

1. The benefits of attending conferences
2. How mock court exercises increases confidence
3. The characteristics of a great forensic accountant
4. The value of mentors

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Ryan Patrick is a former United States Attorney for the Southern District of Texas.  He also has experience as a state prosecutor and state judge.  He currently is a partner with the law firm Haynes and Boone in Houston, Texas.

https://www.haynesboone.com/people/patrick-ryan

In this episode, we discuss:

1. The difference between a good investigator and a great investigator
2. The biggest learning curve as a state court judge
3. How an expert witness can damage their credibility
4. The process to become an United States Attorney

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Nick Bunch is a former Assistant United States Attorney and currently a partner with the law firm Haynes and Boone in Dallas, Texas.  One of his prosecutions was on a $17 million embezzlement from Collin Street Bakery, a Texas company that is world famous for its fruitcake.

https://www.haynesboone.com/people/bunch-nick

In this episode, we discuss:

1. The decisions a prosecutor must make in every investigation.
2. Most common misconception of federal prosecutors.
3. The $17 million embezzlement from the Collin Street Bakery.
4. The importance of telling the story with the numbers.

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Dr. Rich Brody is an accounting professor and department chair at the University of New Mexico.  Almost 20 years ago, he started his forensic accounting career while as an academic.  With his CFE credentials, CPA license and PhD in Accounting, he shares his insight as an expert witness and published author in forensic accounting.  

https://www.mgt.unm.edu/faculty/facultyDetails.asp?id=10050
Email: brody@unm.edu

In this episode, we discuss:

1. How he got started in forensic accounting examinations
2. What skills and credentials are needed to be an expert witness
3. Why technical skills are not enough
4. The best way to get published in forensic accounting

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Tom Golden retired as a partner from PricewaterhouseCoopers.  At the end of his forensic accounting career, he started writing financial fiction thrillers inspired by real events he experienced.  His first book "Sunday Night Fears" is about his first public company audit as a new auditor where he discovered a large financial fraud.  His second book "One Honest Soul" is about his travels to a foreign country uncovering public corruption.

www.tomgoldenbooks.com
https://www.acfe.com/default.aspx
National Institute for Trial Advocacy
https://www.blinkist.com
https://www.authormedia.com/novel-marketing/

In this episode, we discuss:

1. How Tom’s first public company audit started his forensic accounting career.
2. How his people skills created his successful career
3. What he would recommend to new fraud examiners
4. How he transitioned from CPA to author of financial fiction thrillers
5. The best way to become a fiction writer

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