• Schedule at a Glance

• PowerPoint Presentations

• Technical Committee

• Agenda/Education Sessions

• Speaker Biographies

The Oil for Food program was launched in 1996 by the U.N. Security Council to help Iraqis cope with U.N. sanctions imposed after Iraq's 1990 invasion of Kuwait. Saddam Hussein's regime could sell unlimited quantities of oil provided the proceeds went primarily to buy humanitarian goods and pay reparations to victims of the 1991 Gulf War. What ensued was most likely the world's largest fraud involving as many as 46 countries, including government and U.N. officials, journalists and activists.

David T. Wolfe, Founder, Glasgow Forensic Group

Moderator: Relmond P. Van Daniker, DBA, CPA, Executive Director, AGA

FOS: AUDG
Audience: All

T101: Roslyn School District - Anatomy of a Scandal

Called by New York State Comptroller Alan G. Hevesi “the most breathtaking and remarkable” fraud in the history of the American school community, the New York State Comptroller’s Office’s audit of Roslyn identified over $11 million of theft by senior officials over an 8 year period.  This session will highlight the story of that theft and the audits that identified it.  Particular emphasis will be given to the concurrent audit of Roslyn’s outside CPA firm’s audit work and the computer assisted audit techniques that were used to analyze the school district’s financial records and how they were instrumental in implicating the CPA firm in the fraud.

John J. Dougherty, CIA, Assistant Director, Office of the State Comptroller, State of New York

Steven J. Hancox, Assistant Comptroller, Office of the State Comptroller, State of New York

Erin Murphy, Associate Examiner, Office of the State Comptroller, State of New York

Moderator: Richard L. Fair, CGFM, CPA, State Auditor, State of New Jersey; AGA National President Elect-Designate

FOS: AUDG
Audience: All

T102: Revised A-123: Year Two

Significant progress has been made, since passage of the Revised OMB Cir A-123 on Internal Controls, in establishing program strategy, the necessary documentation and testing of controls in various processes.  Learn how the Departments of Interior and Labor are planning and executing the next steps in this evolution: what’s in store for year two in the implementation effort. A key question is answered - how are A-123 efforts directly supporting financial statement audit preparation and what is the role of executive leadership in the upcoming year.  The panel members describe how their efforts in year two are making this A-123 different than the original implementation in 1982.  In particular, the discussion will center on their strategies and plans and how guidance from OMB impacts implementation efforts and overall successes.

Daniel L. Fletcher, CPA, Deputy Chief Financial Officer and Director, Office of Financial Management, U. S. Department of the Interior

Samuel T. Mok, CGFM, CIA, Chief Financial Officer, U.S. Department of Labor

Moderator: Clifton A. Williams, CGFM, CPA, Partner, Global Public Sector, Grant Thornton LLP

FOS: ACCG
Audience: Federal

T103: Fraud: The Devil’s in the Data 

Finding fraud is a significant challenge to the auditing profession. Auditors need to re-examine the approach they have historically taken to their work. Auditors have to get back to basics and assure they are using up-to-date techniques to find the fraud, waste and abuse that exist in the system. Traditional audit techniques relying on examining documents are simply ineffective. Documents can be manufactured or altered with the technology that is readily available today. But, documents are also disappearing in this electronic age. Confronted with literally millions of transactions, what do we do?

This session defines five major challenges to the auditing profession and their cause. The presenters also propose a focus that will enable auditors to meet the public’s expectations for auditors and the work they do based on sophisticated data analysis software. This presentation is supported by real examples of fraud and waste and the techniques used to find it.

David R. Hancox, CGFM, CIA, Director of State Audits, Office of the State Comptroller, State of New York; Co-Chair 2006 Fraud Conference Technical Committee

David Stanton, Sales Director for North American Operations, ACL Services Ltd.

Moderator: George L. Jones, CPA, CISA, Vice President, Savantage Solutions, Inc.

T104: How States are Mandating and Implementing Internal Controls

Long before Sarbanes-Oxley was enacted, states established their own internal control mandates and guidance to improve how government operates. From completing annual internal control questionnaires to certifying compliance with state law, government agencies have approached the need for effective internal control systems differently. Listen to three government officials discuss how their state approaches internal control monitoring and reporting.

Julia P. Burns, CGFM, Director, Quality Assurance Bureau, Commonwealth of Massachusetts, Office of the Comptroller

Thomas Lukacs, Senior Budget Examiner, Division of the Budget, State of New York

Cynthia T. Osga, Internal Control Specialist, State of Michigan

Moderator: Thomas J. Sadowski, CGFM, CPA, Director of Accounting, OA - Division of Accounting, State of Missouri; AGA Past National President, AGA Past National Treasurer, AGA National Treasurer

FOS: ACCG
Audience: State & Local

T105: Take Charge: Proactive Measures to Prevent and Respond to Identity Theft

This workshop will bring you up to date on controls and techniques to help prevent identity theft, explain what actions to take if an identity theft occurs, and describe the latest in best practices from the Federal Trade Commission.

Cindy Liebes, Assistant Director, Identity Theft Division, Federal Trade Commission

Moderator: Tony Hubbard, CIA, CISA, CSSP, Partner, Federal Advisory Practice, KPMG LLP

FOS: ACC
Audience: All

T106: Forensic Accounting, Today's White Collar CSI

Learn how Forensic Accounting is helping with all phases of investigative services. Hear how the top techniques are being applied today in forensics and a prediction of what the future brings. The speakers tell you why and how the buzz around “Crime Scene Investigator” (CSI) television shows are causing false expectations in forensics as they share the facts. The session will also provide examples of how these forensic accounting tools and techniques are adding value to investigation cases.

Joseph Koletar, Retired, Federal Bureau of Investigation

Brian D. Miller, Inspector General, U.S. General Services Administration

Moderator: Richard Haley II, Deputy Assistant Finance Director, Federal Bureau of Investigation

FOS: ACC
Audience: All

T107: NCIS: Lessons Learned

David Brant will use his substantial experience with law enforcement and fraud examination to convey an awareness of the mentalities at work when fraud is committed.  He will share surprising (and sometimes amusing) experiences he came across at the NCIS, identifying lessons learned.  Additionally, Mr. Brant will detail the differences between reality and fantasy when it comes to enforcing fraud law.

David Brant, Director, Deloitte Consulting

Moderator: Jeffrey Hart, CGFM, CFE, Manager, U.S. Environmental Protection Agency; AGA National President

FOS:
Audience: All

T108: Is Your Money Going Where You Think It Is? Internal Controls in Non-Profits and NGOs

William A. Morehead, CGFM, CPA, Vice President for Finance, Delta State University

Ginger Cruz, Deputy Special Inspector General for Iraq Reconstruction,

Moderator: Kenneth Bresnahan, Director, Global Public Sector, Grant Thornton LLP

FOS: AUD
Audience: All

T109: Fraud Detection and Prevention - Protect Your Procurement $$$s

Vince Lombardi said “Only Perfect Practice, Makes Perfect.” The same can be said for getting your money’s worth from procurements. “Quality Procurement Systems Result in Quality Execution of your Procurement Dollars.” Procurement systems should have quality controls built-in from the start.  Fraud prevention is the result of good quality control systems; fraud detection brings to light those situations that slip through the system. Strive to protect your procurement $$$s.

Bruce N. Crandlemire, Consultant/Manager of Domestic Operations, EAM, Inc./Mosley and Associates; Former Acting Inspector General, U.S. Agency for International Development

Russell W. Hinton, CGFM, CPA, State Auditor, State of Georgia

Janet M. McHard, Meyners & Company, LLC

Moderator: Everett Mosley, CGFM, CFE, Vice President & CEO, EAM, Inc./Mosley and Associates; Former Inspector General, U.S. Agency for International Development

FOS: AUD
Audience: All

T110: Fraud Alert: Let the Whistles Blow

Each year, the federal government awards billions of dollars in contracts, grants, and cooperative agreements to organizations across the country, and billions more in Social Security disability benefits to millions of Americans. With so much at stake, the proverbial whistleblower is more important than ever as inspectors general go about

the work of investigating and prosecuting fraud by contractors, grantees, beneficiaries, and others eager to get their hands on government dollars.

James A. Kissko, Deputy Inspector General, U.S. Social Security Administration

Johnnie Frazier, Inspector General, U.S. Department of Commerce

Moderator: Nikki L. Tinsley, CPA, Former, Inspector General, U.S. Environmental Protection Agency; Co-Chair 2006 Fraud Conference Technical Committee

FOS: AUD
Audience: All