TRAINING DATE AND TOPICS
2 CPE Session – Beyond Binary: Ethics and AI
Exploring AI and ethics through the lens of fraud.
Speaker: Elizabeth McDowell, CPA, CIA, Founder, Audit Forward
Elizabeth has nearly 20 years of audit experience and is the founder of Audit Forward, an innovative internal audit consulting and training firm. Elizabeth is passionate about advancing and advocating for the internal audit profession and was recently recognized as one of the 2023 Internal Audit Beacons by Richard Chambers.
Previous Training Meetings
1 CPE Session – Emerging Fraud Trends in 2025
Eight emerging fraud trends in 2025, with an emphasis on the following:
- Beneficial Ownership
- Third-Party Intermediaries (Consultants, Lawyers, Notaries, and CPAs)
- AI and Fraud: Lessons from Cyber Warfare
- Trial by jury and the Supreme Court’s decision in SEC v. Jarkesy
- Role of Financial Institutions/AML
- ESG
- Stoopid and Smart
- Whistleblowers
- Use of AI/ML in Litigation
Speaker: Micah Schwalb, Managing Director, A7 Advisors Ltd.
Adjunct Professor of Law Adjunct Professor of Law at University of Colorado, Boulder
I advise clients on governance, finance, and compliance. My deal practice focuses on finance, mergers and acquisitions, restructurings and reorganizations, commercial transactions, and general corporate law. My compliance practice entails advising companies on regulations applicable to financial services, capital-raising transactions, energy development, agribusiness, and cross-border transactions, in particular issues arising under SEC-administered regulations, the U.S. Foreign Corrupt Practices Act (FCPA), sanctions programs enforced by the Office of Foreign Assets Control (OFAC), and anti-money laundering/counter-terrorism finance issues presented by the USA PATRIOT Act/Bank Secrecy Act and its implementing rules and regulations, as well as the Farm Credit Act. I also do a bit of water law.
2 CPE Session – Taxes, Ethics, and Fraud, oh my!
Practical war stories/case studies addressing timely topics related to fraud, including tax fraud. Foundational ethics analysis for fraud. In this session, we will explore how we and others make ethical decisions, touch on the conundrum of being compliant, but not ethical, and explore the challenges that involve taxes, ethics, and business pressures.
Speaker = Brian Huebsch, Attorney, Director at Ireland Stapleton Pryor & Pascoe, P.C.
1 CPE Session – Top Scams
Top Scams Presentation Description:
*Review of 2023 IC3 report
*The CBI’s top scams of 2024
*Case study: a look at pig butchering
*Law enforcement response to scams
Speaker: Anthony Milne
Anthony Milne is an Agent with the Colorado Bureau of Investigation’s High-Tech Crimes Unit. He has been a law enforcement officer for fifteen years and has experience in many facets of criminal investigations. Anthony has been a Certified Fraud Examiner since 2015.
1 CPE Session – Contractor Fraud:
- Overview of Types of Contractor Fraud
- Parallel Investigations: Working Towards a Common Goal
- Industry Study: Using Steel to Steal
Speaker: Traci Dowd
Traci Dowd is an Agent with the High-Tech Crimes Unit, where she investigates such things as organized crime, money laundering, wire fraud, and cyber-related crimes. Before her law enforcement career, Traci was a real estate investor, mortgage broker, and rehab lender to real estate investors throughout Colorado. Traci is a Certified Fraud Examiner (CFE) and has a degree in Accounting. She is dedicated to the prevention and detection of fraud through relentless outreach and enforcement. She is also a motorsports enthusiast, previous amateur championship race car driver, and motorcycle RiderCoach.
Date: Wed May 22, 2024
Time: 5:30 PM to 8:00 PM
2 hours CPE
In Person Only:
Medical Center of the Rockies/Longs Peak Room
2500 Rocky Mountain Ave, Loveland CO
Speaker: Brion Nazzaro, CCCE, CAMS, CFE
Topic: Financial Transactions and Fraud Schemes (ACH Fraud)
This session will cover fraud in the context of ACH return codes and Unauthorized Debiting regarding the Enova Consent Order from Nov 15, 2023. ACH return codes tell the originator what kind of fraud the Company may face from ACH as a payment method. Monitoring these codes is imperative because the company can pay hefty fines and lose access to the NACHA network if too many fraudulent returns are claimed. ACH Origination is one of the lowest cost ways a Company has to debit or credit a customer.
- Address and discuss different typologies that the fraud professional should understand.
- Discuss some known remedies for these ACH fraud typologies.
Why relevant? This Consent Order resulted in a $15 Million penalty based on a NACHA practice that many companies may not realize they are violating.
The arena of ACH fraud typologies is relevant to any business with ACH origination as a payment option, small or large. This topic is an even higher risk for a large swath of highly regulated businesses including FinTech, BAAS, gaming, publicly traded companies because of the systemic nature of this type of fraud.
- Discuss how to identify this risk and the remediation techniques available if the risk is found.
- If time permits, also discuss how this risk should be caught by fraud professionals during the ACH Risk Assessment or risk their company losing access to ACH Origination.
Learning Objectives
- Understand common fraud techniques that can be identified in ACH Origination activity
- Identify the key points in the CFPB enforcement actions related to Unauthorized Debiting practices
- Understand how to identify Unauthorized Debiting
- Apply techniques to identify red flags indicating unauthorized debiting by a Company
Date: Tue February 27, 2024
Time: 9:00 a.m to 11:00 a.m
2 hours CPE
Virtual: Zoom only – this training is not in person.
Speaker: Steve Lenderman, CFE (President of the Delaware Chapter)
Topic: Why Good People Make Bad Decisions : The Need to Understand the Ethical Decision-Making Process
Summary – This session will explore the truths and mysteries that surround Fintech’s & Fraud. Join us for a discussion on the evolution of Fintech’s and why they have become synonymous with fraud. While this is not reality it is perception and perception is reality. We will review what, why, and how Fintech’s came to be and why they have been targeted by fraud actors. A look into current and emerging fraud trends along with best practices in fraud prevention and detection. Beyond the truths will well dispel fiction and folklore in these products.
Learning Objectives
- Understand fintech’s versus traditional banking.
- Why the fraud is similar but not the same.
- What can be done to prevent and detect What’s next for Fintech’s & fraud.
Topic #2: Deep Fakes & Synthetics Data Now Has a Face!!!
Summary – Synthetic Identities are not new, in fact they have been around for nearly 20 years. What is new is how they evolved into new industries, the speed that it occurs and how artificial intelligence and machine learning are now being utilized to give synthetic identities a face. This session will review synthetic identities, how they are made and used to commit fraud. Additionally, we will review how deep fakes are giving synthetic identities realistic features such as a face and voice. In conclusion the session will educate those on who to detect synthetics and deepfakes.
Learning Objectives
- Understand what a synthetic identity is.
- Comprehend how they are used to commit fraud.
- Grasp elemental concept of deepfakes.
- Recognize deepfakes and their impacts on society.
Date: Wed July 19th 2023
Time: 5:30 p.m. to 8:30 p.m.
2 hours CPE
Medical Center of the Rockies Longs Peak Room
Speaker:
Barbara EJ Bennett, MBA CCPS
LCSO Crime Prevention Unit Coordinator
Certified Crime Prevention Specialist (CCPS)
Threat Liaison Officer (TLO)
Chief Scambuster
Chair, Larimer County Crime Stoppers
Topic: Crime Prevention – Scambusters
Who are you going to call if you get a call from someone wanting your hard earned money? Why, ScamBusters, that’s who.
As scammers have become more sophisticated in targeting their prey and using human behavior techniques to make you think they are credible, we have to become more street smart and beat them at their own game. We do that by recognizing their tactics and learning how to build a safety wall around our personal information and finances. Knowledge is power – and it is easier to prevent scammers from taking advantage of our inherent trust in people than to try recovering after they have taken our hard earned money.
Topic – Fraud in Motor Vehicle Registration
Date – March 02, 2023
Speaker: Julie David – Criminal Investigator Colorado Motor Vehicles Investigations Unit Class information – Fraud in Motor Vehicle Investigations Biography Denver Police Department Julie been working in the law enforcement/criminal justice field(s) for 27 years, having started her career in 1995 with the Denver Police Department as a 911 Call Taker and Police Dispatcher. In 2000, she transitioned to working as a police officer, which, in 2005, morphed into a tenured position with the Colorado Department of Corrections as a Parole Officer until 2017. During her time with DOC, she specialized in managing high-risk criminal populations whose crimes ranged from money laundering to human trafficking. She was a State Certified trainer in the supervision, management, and successful habilitation of specific offender populations such as women, mental health, sex offender, white collar and violent offenders. Julie had many opportunities to train various DOC staff throughout the state. She also developed programs to enhance employee wellness such as “Mental Health First Aid” along with multiple other self care options. She served as a Field Training Officer and mentor for newer Parole Officers and was a Use of Force Instructor for the Firearms Training Program. In 2017, after 12 years with DOC, she transitioned away from offender management and to focus on criminal investigations. Her first position was with the Loveland Police Department Detective Bureau where, for 2.5 years, as an Investigative Technician/Analyst she assisted with all types of person and property crimes, many of which focus on or included multiple identity and financial related offenses. In late 2019 she returned to work at the State of Colorado in her current position as a Criminal Investigator for the Department of Revenue Motor Vehicle Investigations Unit. Her primary duties are centered around identifying and addressing criminal and administrative fraud committed against the DMV by way of the unlawful use of Personal Identifying Information, Motor Vehicle documents, Passports and/or any other DOR/DMV related matters.
Topic – Bernie Madoff
Date – Tue September 27, 2022 Speaker(s): FBI ASAC Paul F. Roberts, Jr Class information FBI investigator Paul Robert discussing his work on the Bernie Madoff case. Biographies FBI ASAC Paul F. Roberts, Jr
Topic – Small Business Fraud and Internal Controls
Date – March 16, 2022 Speaker(s): Julie Aydlott, CFE and Nichole Rodriguez, CFE Class information Wednesday March 16, 2022 – 9:00 a.m to 12:00 p.m. Mountain Standard Time 9:00 a.m.– Julie Aydlott, CFE 10:20 – Guest speaker (Business owner victim) 10:40 – Nichole Rodriguez, CFE 11:45 – Additional Questions The course portion entitled: Small business fraud is a great eye opener for CFE’s and accounting professionals who can see the impacts that fraud has on the smaller business. As a refresher to ACFE studies on fraud as it relates to smaller organizations, it goes over newsworthy case studies, the most common fraud schemes along with prevention measures and ends with a case study from the speaker discussing a criminal payroll tax evasion case where the business owner was a victim of employee embezzlement. The business owner will end this section as guest speaker and will answer questions. The course portion entitled: Small business internal controls, will help piece together simple to follow internal controls and the use of control forms so that smaller organizations can lower their risks of occupational fraud. Biographies Julie Mucha-Aydlott is a Certified Fraud Examiner and the owner of Aydlott Fraud Examinations. She is the current president of the Northern Colorado Area Chapter of the ACFE. Julie started her career in 1989 working for a small printing company in San Diego where she moved up to be an assistant controller for a large commercial and residential real estate developer. In 1994 she opened her own accounting and bookkeeping service and in January 2007 she became a Certified Fraud Examiner where she changed direction to focus on fraud. Julie specializes in fraud and financial investigations, tax violations, employee embezzlement and internal controls in small to medium sized businesses. Nichole Rodriguez is a Certified Fraud Examiner and owner of All About You Accounting located in Northern Colorado. She is the current Vice President and Treasurer for the Northern Colorado Area Chapter of the ACFE. Nichole has over 15 years of experience in accounting, along with a Bachelor of Science Degree in Accounting and Business, organizing businesses and streamline processes is her specialty. Ms. Rodriguez became a Certified Fraud Examiner in October 2017 and specializes in small businesses and internal controls.
Topic – Managing Audit and Fraud Investigation Expectations
Tuesday, May 11th , 2021 – 9:30 a.m. – 11:30 a.m. – Mountain Time Speaker: Pete Parillo Vice President | Risk Assurance South Jersey Industries, Inc. (SJI)
Topic – Fraud Claims Against CPA’s
Tuesday, February 16, 2021 – 9:30 a.m. – 11:30 a.m. – Mountain Time Speaker Duncan Will Loss Prevention Manager & Accounting Auditing Specialist CAMICO Mutual Insurance Fraud Claims Against CPAs – and steps CPAs can take to protect clients and themselves from fraudsters and related allegations.
Topic – Doxing
Tuesday, November 10th, 2020 – 9:30 a.m. – 11:30 a.m. Speaker Cayley Chiodo, CFE Criminal Investigator II Weld County District Attorney’s Office Doxing is a term used to describe the collection of personal information and the presentation of it on social media. Individuals may collect your information and post it online for anyone to see, but larger corporations and entities do this as well. Unbeknownst to some, your information is readily available online for anyone who searches your name or information. This creates a huge security issue for people and leaves us susceptible to fraud and ID theft. The good news is that there are some things that can be done to reduce the amount of information online about us. This course is designed to walk you through the steps of getting your information off the internet and other ways of protecting your personally sensitive information.
Topic – Investigating Fraud Using CAATs
Tuesday, August 18th, 2020 – 9:30 a.m. – 11:30 a.m. Speaker Richard Cascarino MBA, CIA, CRMA, CFE, CISM Richard Cascarino & Associates (Audit Training & Consulting) This important Webinar will provide expert insight into how non-investigators inside your organization can help to find out exactly how a fraud happens and who the perpetrator was. The webinar will include:
- What is Fraud Detection?
- What’s Different about IT Fraud?
- What are IT Forensics?
- Fraud Symptoms. Red Flags and Indicators
- Common Data Fraud Areas
- Common Mistakes
- An Example
Members and Non-Members Receive 2 CPE Credits.
Topic – Who they are and how they work
Wednesday, February 19, 2020 – 5:30 p.m. – 8:00 p.m. Speaker Linda Rivera Assistant Special Agent in Charge Social Security Administration Office of the Inspector General
Topic – Full Day Class “The Words Have It”
This course provides the new or experienced investigator with insight into how specific words are used in statements and ways the investigator can analyze the words in assessing the veracity of the statement. By the end of the course the student will have tangible skills to help assess veracity and glean motivations from the subject’s words. A valuable tool in an investigator’s arsenal of investigative techniques. This course is a full eight-hour class and is designed to give the student or experienced investigator a working knowledge and practical skills they can apply to their daily work. For the Rocky Mountain Association of Special Investigation Units, Joe will present a 1 hour and 45 minute overview of the training with some case studies and examples of this technique in use. As this is a highly condensed version of the actual training class the members can expect to go away with an overall sense of the concept, practical applications for their investigations and the ability to contact Joe if they are interested in a full length course for their companies or for private consultation on specific individual cases. We will be available following the presentation to answer questions or provide additional information on the class and our other services. Members and Non-Members Receive 6 to 8 CPE Credits. (CPE credits are currently being determined by the ACFE and will be 6 to 8 credits) Speaker Joe DeAngelo, Criminal Investigator Weld County District Attorney Joe DeAngelo, a 28-year law enforcement professional who currently works as a criminal investigator for the Weld County District Attorney’s Office. Previous to DeAngelo’s current assignment he worked as a criminal investigator for the Colorado Attorney General’s Office and as chief investigator for the 14th Judicial District Attorney’s Office (NW Colorado). Mr. DeAngelo specialized in public corruption, child sex abuse investigations and crimes against the elderly and disabled. Mr. DeAngelo has two master’s degrees and a graduate certificate in Human Development (forensic psychology research emphasis), Criminal psychology, and Child sex offender behavioral characteristics. He is currently working towards a masters degree in criminal justice. Mr. DeAngelo has also been an adjunct professor at Regis University where he instructed numerous graduate level courses related to criminal/forensic psychology along with scores of presentations at local, state and national conferences related to all manner and variety of training topics within the field of criminal investigations. The course entitled: The Words Have It, is not only applicable to almost any field of investigations, it is a highly entertaining block of training that can be used in nearly all aspects of life. The course is presented in either half or full-day blocks. He has presented to numerous investigative groups including: Colorado Department of Public Health and Environment Colorado Homicide Investigators Association Colorado State Adult Protective Services Denver Department of Human Services Colorado Parks and Wildlife Officers Regis University Graduate Students Rocky Mountain Association of Special Investigation, along with several others.
Topic – Elder Theft
Download Presentation PPT 081319
Accomplished speaker, writer, Forensic Accountant and CFE, Don Rudisuhle, provides financial investigative services to victims of elder financial exploitation. Don’s experience and skills come from enforcing financial integrity while working international foreign aid projects. Don’s passion is manifested in designing methodologies and tools to:
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Stop instances of theft from vulnerable adults
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Recover lost assets
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Hold perpetrators accountable
Mr. Rudisuhle will cover elder theft providing valuable investigative techniques, victim and family interaction and trial exhibit preparation.
Topic – The Words Have It
This course provides the new or experienced investigator with insight into how specific words are used in statements and ways the investigator can analyze the words in assessing the veracity of the statement. By the end of the course the student will have tangible skills to help assess veracity and glean motivations from the subject’s words. A valuable tool in an investigator’s arsenal of investigative techniques. This course is normally offered in a four or eight-hour block depending on the level of depth desired by the student. Both courses are designed to give the student or experienced investigator a working knowledge and practical skills they can apply to their daily work. For the Rocky Mountain Association of Special Investigation Units, Joe will present a 1 hour and 45 minute overview of the training with some case studies and examples of this technique in use. As this is a highly condensed version of the actual training class the members can expect to go away with an overall sense of the concept, practical applications for their investigations and the ability to contact Joe if they are interested in a full length course for their companies or for private consultation on specific individual cases. We will be available following the presentation to answer questions or provide additional information on the class and our other services. Members and Non-Members Receive 2 CPE Credits. Speaker Joe DeAngelo, Criminal Investigator Weld County District Attorney Joe DeAngelo, a 28-year law enforcement professional who currently works as a criminal investigator for the Weld County District Attorney’s Office. Previous to DeAngelo’s current assignment he worked as a criminal investigator for the Colorado Attorney General’s Office and as chief investigator for the 14th Judicial District Attorney’s Office (NW Colorado). Mr. DeAngelo specialized in public corruption, child sex abuse investigations and crimes against the elderly and disabled. Mr. DeAngelo has two master’s degrees and a graduate certificate in Human Development (forensic psychology research emphasis), Criminal psychology, and Child sex offender behavioral characteristics. He is currently working towards a masters degree in criminal justice. Mr. DeAngelo has also been an adjunct professor at Regis University where he instructed numerous graduate level courses related to criminal/forensic psychology along with scores of presentations at local, state and national conferences related to all manner and variety of training topics within the field of criminal investigations. The course entitled: The Words Have It, is not only applicable to almost any field of investigations, it is a highly entertaining block of training that can be used in nearly all aspects of life. The course is presented in either half or full-day blocks. He has presented to numerous investigative groups including: Colorado Department of Public Health and Environment Colorado Homicide Investigators Association Colorado State Adult Protective Services Denver Department of Human Services Colorado Parks and Wildlife Officers Regis University Graduate Students Rocky Mountain Association of Special Investigation, along with several others.
Topic – Digital Forensics for the Fraud Professional
In your career, have you ever been faced with the loss of electronically stored information; ESI? The statistics are familiar: 93% of new corporate data is electronic and 70% will never be printed. The implications are enough to make even the most hardened discovery veteran shudder. However, this is only part of the story. Truly important data – perhaps the smoking gun that makes or saves a case – may exist entirely outside this large volume of active data. This class will teach you the basics of computer forensics as they relate to electronically stored information (“ESI”) along with the ethical considerations you, as a fraud examination professional, may have when dealing with electronically stored information. It is crucially important that all CFE’s keep up with this rapidly changing landscape. Are you ready? Members and Non-Members Receive 2 CPE Credits.
Speakers
Robert Kelso, Chief Executive Officer EnCE, CHFI, ACE, and AME Melinda Redenius, Chief Business Officer, Forensic Analyst ACE Visit the Forensic Pursuit website, http://www.forensicpursuit.com
Topic – Ethics
The foundation of ethical decision making Case discussions Members and Non-Members Receive 2 CPE Credits on Ethics
Speakers
Dr. Keiko Krahnke, Department Chair, Management Department UNC co-presenting with Gabe Dickey CPA, Accounting Department Professor, UNC