About Our Presenter

We have been involved in more than 40 fraud and forensic cases as CPAs and in corporate and government occupations. Many of the cases occurred in annual audits or other annual CPA assignments where fraud was not known to exist. The development of fraud issues were discovered by way of normal audit or accounting routines. Frequently fraud matters come about by examiners seeing series of items that taken together, and often some items noted as suspected items don’t tie in with client’s personnel statements; then it sort of becomes the examiner’s gut feeling that something is out of sorts. After efforts aimed specifically towards “audit possibility,” positive confirmation is obtained, the client is informed. The client’s personnel then undertakes the fraud effort or the CPAs are told to add it to their assignment. Jack Oliver developed his first forensic work-paper in 1970 while preparing income tax returns for a very high elected government official. The term "forensic accounting” didn’t exist in those days.