Arizona Chapter

Association of Certified Fraud Examiners

SPRING SEMINAR ON JUNE 19, 2007 - 4 HOURS CPE

When: Tuesday, June 19, 2007, 8 a.m. - noon

Where: Arizona Industrial Commission

800 W. Washington St., Phoenix, AZ

1^st Floor Auditorium

Costs: $50.00 Members and $75.00 Non-Members

Due (postmarked) by June 12, 2007

Make check payable to “ACFE ARIZONA

CHAPTER” and mail to:

ACFE ARIZONA CHAPTER

P.O. Box 27693

Scottsdale, Arizona 85255-0144

Reservations: Required, as seating is limited. To reserve your spot,

email Carla Harris, Chapter Training Director, at:

harrisc006@mail.maricopa.gov (preferred)

or call (602) 506-6092

NOTE: This course has been determined to qualify for POST (continuing or proficiency) training credit.

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Speakers: Topics (descriptions on next page)

Sheri Betzer, CPA, CFE “Tax Fraud”

Partner, Betzer, Critchfield & Call, LLP

CPAs and Consultants

Martin T. Biegelman, CFE “Staying Out of the Wall Street Journal

Director of Financial Integrity in the Post-Enron Era”

Microsoft Corporation

Diane Stubbs, Owner “Keys to Efficient Internet Searches”

DLS Information Services Tips from Ms. Marian Cybrarian

Professional & Private Investigator

Craig A. Reinmuth, MST, CPA “Computer Forensics – Current

President, Economic Insights, Inc. Applications”

TOPIC DESCRIPTIONS & SPEAKER BIOGRAPHIES

Speaker 1: Sheri Betzer, CPA, CFE and partner in the firm Betzer, Critchfield & Call,

LLP – CPAs And Consultants

Topic: “Tax Fraud”

Sheri is a licensed Certified Public Accountant (CPA) in the state of Colorado and a Certified Fraud Examiner (CFE). Betzer has fifteen (15) years experience with the Internal Revenue Service (IRS) and has been an IRS expert witness in criminal tax trials for the U.S. Attorney in U.S. District Court and civil proceedings in U.S. Bankruptcy and Tax Courts. For three (3) years she worked as the technical advisor for IRS District Counsel attorneys, assisting in the review of IRS criminal cases prior to their referral to the Department of Justice and testifying to those cases when prosecuted. Now, spending 17 years in private practice, she specializes in, and focuses on, criminal and civil litigation involving tax and other white collar crimes, fraud investigations, forensic accounting and expert testimony.

In addition to her courses taught through the Colorado Society of CPAs, Betzer addresses accounting students at several Colorado universities and other professional group on the topic of fraud investigations and forensic accounting. She recently addressed the ABA Conference on Criminal Tax Fraud regarding the engagements of forensic accountants by criminal defense lawyers.

Her firm, Betzer, Critchfield & Call, LLP, located in Denver and Boulder Colorado, specializes in forensic accounting, fraud investigations, business valuations and economic damages. More information may be found at their firm website at www.bccllp-cpa.com.

This session will address:

• Types of Tax Fraud
• Charges under the United States Code, Title 18—What do they mean?
• Where do internal accountants, CFOs, CEOs, officers fit into the statutes?
• Where do external accountants fit in the statutes?
• What professions/industries are on the Government’s current hit list?

• Can Tax Fraud Bring Down the Company? How Does It Relate to Other Frauds Being Committed from Within?
• Case Examples of Owners Committing the Fraud
• Case Examples of Employees Committing the Fraud
• Case Examples of Outside Accountants Involvement

• Methods Used by Taxing Authorities to Uncover Tax Fraud
• What Brings a Situation to the Government’s Attention?
• How Does the Government Investigate the Fraud?
• How Does the Case Progress?

• How “Innocent Bystanders” Get Caught Up in the Government’s Hunting Net
• Company’s Employees
• Outside Accountants

Speaker 2: Martin T. Biegelman, CFE and Director of the Financial Integrity Unit at Microsoft Corporation in Redmond, Washington.

Topic: Staying Out of the Wall Street Journal: Corporate Fraud in the Post-Enron Era

Marty was brought to Microsoft in 2002 to create and lead a worldwide fraud detection, investigation and prevention program based within Internal Audit. In addition to focusing on preventing financial fraud and abuse, his group also promotes financial integrity and fiscal responsibility in a COSO framework of improved business ethics, effective internal controls and greater corporate governance. He works closely with Microsoft’s executive leadership, the Office of Legal Compliance, Internal Audit and others in protecting Microsoft from financial and reputational risk.

Mr. Biegelman has over 34 years experience in fraud, corruption and security investigations. Prior to joining Microsoft, he was a Director of Litigation and Investigative Services in the Fraud Investigation Practice at BDO Seidman, LLP, an international accounting and consulting firm.  He is also a former federal law enforcement professional having served as a United States Postal Inspector in a variety of investigative and management assignments. As a federal agent, he was a subject matter expert in fraud detection and prevention.

He is a Certified Fraud Examiner as well as a Regent Emeritus and Fellow of the Association of Certified Fraud Examiners (ACFE). He serves on the Board of Directors for the ACFE Foundation, the Board of Advisors for the Economic Crime Institute at Utica College, and the Accounting Advisory Board for the Department of Accounting and Law at the SUNY Albany School of Business.

Mr. Biegelman is a nationally recognized speaker and instructor on white-collar crime, corruption, security issues, fraud prevention and corporate compliance. He has written articles on many fraud related subjects including corporate crime, fraud prevention and the Sarbanes-Oxley Act. Mr. Biegelman is the co-author of Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance published by John Wiley & Sons in January 2006. He is currently working on his next book entitled Building a World-Class Compliance Program: Best Practices and Strategies for Success. He is also a contributing author to Fraud Casebook: Lessons on the Bad Side of Business. He has a Bachelor’s degree from Cornell University and a Master’s degree in Public Administration from Golden Gate University.

Few things are more rewarding for a company than a page one profile in the Wall Street Journal. That is unless that cover story is about the shocking allegations of fraud and abuse at that company. The key is not only staying out of the papers but more importantly, having an effective compliance program to detect and prevent fraud. Fraud risk management for all organizations, large or small, public or private, domestic or international, is absolutely critical in today’s world.

This session will address:

• The landscape of fraud and compliance failures in the post-Enron era
• How pretexting, spying, and a lack of oversight will guarantee a Wall Street Journal cover story
• The FCPA and the serious risks when doing business outside the United States
• How an effective compliance program will address financial, reputational, and litigation risk.
• Fraud Risk Management Best Practices

Speaker 3: Diane Stubbs, Information Professional and Private Investigator:

Topic: Keys to Efficient Internet Searches--Tips from Ms. Maria Cybrarian

Diane Stubbs uses her expertise as an information researcher to help her clients make better decisions. As the owner of DLS Information Services, she provides clients with targeted research, information, statistics and reports. Her operational and management experience in business and healthcare coupled with teaching experiences give her an unusually broad base that she uses to remedy a company’s information deficiencies.

She is licensed in Arizona as a private investigator (License # 1542775) and is managing partner of Advocates Investigations, L.L.C.  She holds a certificate in Crime Scene Technology.  Specialities include litigation support and locating missing persons and missing heirs.

She is also a member of the Association of Independent Information Professionals and the Arizona Association of Licensed Private Investigators.

Speaker 4: Craig Reinmuth, Certified Public Accountant

Topic: Computer Forensics – Applications and Issues

Craig Reinmuth is a Certified Public Account with over 25 years of experience. He is President of Economic Insights, Inc. a full service litigation support firm in Scottsdale. Mr. Reinmuth has provided expert testimony and litigation services in the areas of investigative accounting and computer forensics in a variety of lawsuits. He has made presentations to the State Bar of Arizona, Family Law Section of the Maricopa County Bar Association, Arizona Society of CPA’s and a number of law firms. He has also written several articles published in both accounting and legal journals.

The “E-discovery amendments” to the Federal Rules of Civil Procedure, which took effect December 31, 2006, will dramatically impact the practice of law and expert witness services. With an estimated 85% of information input into a computer never being printed out, it is imperative to consider, on every case, what electronic discovery may be relevant to their client’s litigation in order to effectively represent their clients.

Mr. Reinmuth’s presentation will include:

• An overview of the changes in the Federal Rules of Civil Procedure
• Examples of specific applications for computer forensics
• Additional evidence obtainable through electronic discovery
• Recent case law incorporating the new rules
• The use of computer forensics in each stage of the litigation process

INFO: For information about the ACFE and the ACFE Arizona Chapter you may visit www.acfe.com and www.cfe-arizona.org