ACPEN Signature: 2023-2024 Business Fraud Update and Managing the Risk of Fraud

Sandra K. Johnigan is a CPA, Certified in Financial Forensics, and a Certified Fraud Examiner. She is a member of the Auditing Standards Board of the American Institute of CPAs (AICPA) and also serves as an Editorial Advisor to the Journal of Accountancy. She has been engaged by public companies in civil litigation involving internal controls, disclosures and other issues. Engagements by accounting firms have included the application of auditing standards and accounting principles to a wide variety of issues, including internal controls, allowance for loan losses, financial instruments, revenue recognition and detection of fraud. She has also been engaged by the Department of Justice and the Securities and Exchange Commission. Ms. Johnigan is a former audit partner with Ernst & Young, where she served as the National Office Chair of both the Thrift Industry Group and Real Estate Industry Group, and Co-Chair of the Financial Services Group. She previously was chair of the AICPA Forensic & Litigation Services Committee and served on the AICPA Council and the AICPA Forensic and Valuation Services Executive Committee.

Vincent Walden is a CPA and a Certified Fraud Examiner, as well as a Partner with Ernst & Young, in its Fraud Investigative and Dispute Services practice. He is based in New York. Vincent's focus area is in forensic technology, investigations, eDiscovery and anti-fraud analytics where he leads a national team of skilled forensic technology professionals. Vincent has over 17 years of experience handling the information management, forensic analysis and electronic discovery needs for large scale, complex litigations, investigations and proactive anti-fraud and compliance programs where he integrates big data concepts utilizing both structured and unstructured data sources. Vincent has written several publications featured in ABC News Online, The Economist, FRAUD Magazine, Internal Auditor Magazine and Compliance Week, among others. Vincent holds a Bachelors degree in business administration from the University of Southern California. He taught a half-day course on anti-fraud analytics at the 2013 Association of Certified Fraud Examiners' Global Annual Conference.

Katherine Miller is an Assistant United States Attorney and Chief of the Economic Crimes and Public Corruption Section in the Dallas Office of the United States Attorney's Office for the Northern District of Texas.

She has handled primarily criminal white collar matters for over seventeen years as a federal prosecutor. She previously served as an Assistant District Attorney in North Texas following several years of private practice at a Dallas firm. She earned her undergraduate degrees from Southern Methodist University and her law degree from the University of Texas School of Law.

Dennis F. Dycus, CPA, CFE, CGFM, is retired, after 39 years in the Office of The Comptroller of the Treasury of the State of Tennessee as the Director of the Division of Municipal Audit where he was responsible for the audits of all local governments in Tennessee. His responsibilities included conducting investigations related to fraud, waste and abuse in local governments.

For the last several years, Dennis has developed and/or conducted training programs in all fifty U.S. states and in various countries for the Association of Certified Fraud Examiners, The American Institute of Certified Public Accountants, and many state CPA societies and associations. In addition, Dennis has provided training for the United States, GAO, Department of Labor, the Environmental Protection Agency, the GAO and the OMB. He has also worked with numerous state audit organizations and individual professional firms.

Ms. O'Connor is Partner, Forensic and Valuation Services of Sikich LLP specializing in forensic consulting in litigation and fraud matters for corporations, municipalities, and schools.

Ms. O'Connor has provided litigation consulting and expert witness testimony to Federal, State, and local jurisdictions across the United States and internationally. She routinely works with companies and organizations to solve issues related to employee dishonesty and to provide independent support for insurance claims, civil litigation, and restitution matters.

Becoming a Partner of Sikich LLP in 2010, she was formerly employed by the international forensic accounting firm of RGL, Inc., and Deloitte. She holds a B.A. from the University of Illinois, Urbana, and an M.B.A. with a concentration in finance from Georgia State University, Atlanta. She also holds a certificate in internal controls from the University of Georgia, Athens.

David L. Cotton, CPA, CFE, CGFM, is chairman of Cotton & Company LLP, Certified Public Accountants, headquartered in Alexandria, Virginia. The firm was founded in 1981 and has a practice concentration in assisting Federal and State government agencies, inspectors general, and government grantees and contractors 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 also assists numerous Federal agencies in preparing financial statements and improving financial management, accounting, and internal control systems. Dave received a BS in mechanical engineering and an MBA in management science and labor relations from Lehigh University in Bethlehem, PA.  He also pursued gradu-ate studies in accounting and auditing at the University of Chicago, Graduate School of Business.  He is a CPA, a Certified Fraud Examiner, and Certified Government Financial Manager. Dave served on the Advisory Council on Government Auditing Standards that advises the United States Comptroller General on promulgation of Government Auditing Standards—GAO's yellow book.  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 Prevention. Dave served on the board of the Virginia Society of Certified Public Accountants and on the VSCPA's Litigation Services Committee, Professional Ethics Committee, Quality Review Committee, and Governmental Accounting and Auditing Committee.  He is also a member of the Greater Washington Society of CPAs and serves on the GWSCPA Professional Ethics Committee.  He is a member of the Association of Government Accountants 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, auditing, and fraud issues before the United States Court of Federal Claims and other administrative and judicial bodies.

Paul E. Coggins, JD, has been a Principal of Fish & Richardson P.C, in Dallas, Texas, since March 2001. He is the former United States Attorney for the Northern District of Texas and, before that, Assistant United States Attorney in that office. He is a former member, as well as Vice-Chair of Attorney General Janet Reno's Advisory Committee. He was also a former Texas Special Assistant Attorney General from1991-1993.

In his practice, he concentrates in Complex Litigation, Business Litigation, and White Collar Criminal Defense. His professional career also includes practice as a Partner with Meadows, Owens, Collier, Reed & Coggins in Dallas, and with Johnson & Gibbs and with Hewett, Johnson, Swanson & Barbee also in Dallas.

He is an active member of the American, Texas and Dallas Bar Associations. He is a prolific author of various professional books and articles and is a frequent presenter for various professional organizations, as well as previous CLE Options courses.