FUNDAMENTALS
of
OCCUPATIONAL FRAUD

Wednesday, June 13, 2018
6:00-8:15 pm Tustin
Business Social   Dinner   Presentation with 1.5 CPEs


Brief Description:

An introduction to theories of occupational fraud, beginning with Cressey’s Fraud Triangle, and examining statistical data on perpetrators and categories of fraudulent behavior. Brief case studies examine common fact patterns of embezzlement. Each participant will receive access to a pdf copy of the 2018 “Report to the Nations on Occupational Fraud & Abuse” published by the
Association of Certified Fraud Examiners, as well as the 2017 “Hiscox Embezzlement Study, a Report on White Collar Crime in America.”

Objectives:

  • To introduce business owners, managers, and managerial accountants to general theories of occupational fraud.

  • To familiarize business owners, managers, and managerial accountants with predictive data and “red flags” regarding perpetrators and categories of fraudulent behavior.

  • To discuss common control procedures to prevent fraud.

  • To discuss standard approaches to remediation of occupational fraud.

Intended Audience:

  • Middle Market Business Owners

  • CFOs and Controllers

  • Managers

  • Managerial Accountants

  • Accounting and Finance Professionals

Presentation by

David Wall, JD, CPA, CFE


David Wall has practiced in the areas of financial investigation and fraud examination in Southern California for over 25 years. Mr. Wall is a fraud specialist, with credentials as a certified public accountant, certified fraud examiner, and licensed attorney. He is a principal in the forensics practice of CliftonLarsonAllen LLP.

Mr. Wall leads forensic investigations in governmental entities, nonprofit organizations, and middle market corporations. He represents a number of prosecutorial offices, including the Riverside County District Attorney, and works on behalf of private litigants in state and federal litigation involving fraud, embezzlement, breach of fiduciary duty, fraudulent transfer, and similar claims.

His specialties include the acquisition, reconstruction, and analysis of financial records, and the presentation of observations and opinions to judges and juries.
CliftonLarsonAllen LLP is currently the eighth largest public accounting firm, with more than 110 locations in the United States. The firm has more than 5,400 professionals, including 700+ principals, and more than 2,200 CPAs.