Podcasts about certified fraud examiners

Send us a textToday we're diving into a career that's as thrilling as a detective novel and as impactful as a superhero's mission. Ever wondered who uncovers financial frauds and brings white-collar criminals to justice? Meet the Certified Fraud Examiner, or CFE. Connect With Kapeel Guptaor Click on the link: http://bit.ly/4jlql8sWhat You May Learn0:00 Introduction0:59 Mission Statement1:16 Scope in India & Abroad2:14 Nature of Work3:00 Skills & Educational qualifications required4:10 Salary in India and around the world4:45 Conclusion5:15 Call to actionSupport the show

Send us a textEpisode 763 | The Sharvette Mitchell Radio Show | www.Sharvette.comIn this powerful episode of The Sharvette Mitchell Radio Show, we're joined by Dr. Sherry Peel Jackson—retired IRS agent, CPA, Certified Fraud Examiner, and financial powerhouse—who is dedicated to helping entrepreneurs grow their income, protect their wealth, and avoid burnout.With over 35 years of experience and a following of over 44,000 strong, Dr. Jackson has helped more than 100,000 individuals and businesses Keep, Protect, and Grow their earnings using her signature KPG System. She's the author of impactful books like How To Escape The Rat Race, and today she's sharing actionable strategies for achieving true financial freedom and legacy building without sacrificing your health or happiness.

Pink-Collar Crime: Kelly Paxton Kelly, the Pink Collar Crime Expert is a Certified Fraud Examiner, a former Private Investigator, a professional speaker, the founder of the Fraudish podcast, the author of the book, Embezzlement: How to Prevent, Detect and Investigate Pink-Collar Crime, and the creator of the website, Pink Collar Crime. Her most recent real job was working as a global investigator for Nike. Before being recruited by Nike, Kelly worked criminal defense and prosecution cases. She also worked as a fraud analyst and background investigator for Oregon's Washington County Sheriff's Office. She has seven years of experience as a contract special investigator for the Office of Personnel Management and the Department of Homeland Security and was a Special Agent for the US Customs Office of Investigations' money laundering/white collar crime unit. Kelly joins me for what's sure to be an exciting, eye-opening hour. Video Version:  https://www.youtube.com/live/Qg5MLmwRado?si=CdWqyvdkvlCDmcyU Learn more about Mark here: https://www.youtube.com/channel/UC4cXoftnMYJ7bREYG-K9eng https://www.linkedin.com/company/the-anxious-voyage/about/?viewAsMember=true https://www.facebook.com/profile.php?id=100095313165139 https://www.linkedin.com/in/markobrien/ https://www.facebook.com/MarkNelsonOBrien https://www.facebook.com/MartinTheMarlin/ mark@obriencg.com

In this episode of Portfolio Pulse, host Steven Huskey welcomes Dr. Sherry Peel Jackson, a retired IRS agent, CPA, and Certified Fraud Examiner who gets the job done. With over 35 years of experience, Dr. Jackson has helped more than 100,000 individuals and businesses legally minimize taxes and grow their wealth using her proprietary KPG system. She shares key insights on tax reduction strategies, the power of owning a business and maximizing deductions, and insider tips on how to properly keep financial records to avoid IRS pitfalls. Tune in to learn how to keep, protect, and grow your hard-earned money—legally and effectively! 

In this episode of The Ethics Experts, Nick and Gio welcome Andrew McBride. Andrew McBride is the CEO of Integrity Bridge LLC, a consulting practice offering strategic & operational compliance support for companies. Andrew has over 25 years of compliance experience, at an international law firm and several multinational companies in the Americas, Europe and Australasia. In his most recent role as Chief Risk & Compliance Officer at Albemarle Corporation, he built a new ethics and compliance program, and recruited a new team, against the backdrop of an FCPA investigation. The investigation was resolved by way of a Non-Prosecution Agreement with the U.S. Department of Justice and Cease & Desist Order with the U.S. Securities and Exchange Commission. As part of the resolution, Albemarle secured a 45% reduction in penalty due to its co-operation with the investigation and the compliance program that was built, the largest FCPA % penalty reduction to date. In recognition of these efforts Albemarle was awarded Compliance Program of the Year by Compliance Week in May 2024. In parallel to the FCPA investigation and business ethics efforts, Andrew played a key role supporting Albemarle's commitment to sustainability including UN Global Compact membership, management of the company's human rights framework and support for the company's successful efforts to achieve certification against the Initiative of Responsible Mining Assurance (IRMA)'s Mining Standard. Prior to Albemarle, Andrew was Associate General Counsel Compliance at BHP, Senior Antitrust Counsel at BP and Managing Associate at Linklaters. Andrew is admitted to practice law in England, Western Australia & California. He is also a Certified Fraud Examiner.

"I think there is a bit of community / social imperative that we should be standing up for what we want, demanding more."Are you interested in institutional accountability? What do you think about starting from taking pride in your own community? How can we take responsibility for mistakes made on the organisational level? Interview with Darren Murphy, CEO and founder of Core Integrity. We will talk about his vision for the future of cities, levels of accountability, taking the first steps, the energy transition, and many more. Darren Murphy is the CEO and Founder of Core Integrity, leading a team of integrity, investigations, and risk professionals who help government, corporate, and professional sports clients protect their people, reputation, and bottom line. With over 25 years of experience as a Certified Fraud Examiner, Darren specializes in investigating fraud, bribery, corruption, and employee misconduct. He is also an expert in managing protected disclosure investigations and advising senior executives on fraud and misconduct issues. Recognized for his work in whistleblower program design, Darren helps organizations create safe "speak up" cultures. He believes that prevention is always better than the best response.Find out more about Darren through these links: Darren Murphy on LinkedIn Core Integrity website Core Integrity on LinkedIn Core Integrity on Youtube Darren Murphy on the Smart Cities Council ShowConnecting episodes you might be interested in: about how the environment shapes our behaviour about service-based governance about experiment-based governance about the need for room for failure in governance No.301RWhat wast the most interesting part for you? What questions did arise for you? Let me know on Twitter ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠@WTF4Cities⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ or on the ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠wtf4cities.com⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ website where the ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠sho⁠w⁠notes⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ are also available.I hope this was an interesting episode for you and thanks for tuning in.Episode generated with ⁠⁠Descript⁠⁠ assistance (⁠⁠affiliate link⁠⁠).Music by ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Lesfm ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠from ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠Pixabay⁠

Send us a textWelcome to today's episode, where we're going to talk about something that isn't fun to think about but is absolutely essential if you own or manage a medical practice: internal controls to prevent embezzlement.   Now, before you think, “Oh, that's not something I need to worry about,” let me hit you with some numbers. The Medical Group Management Association (MGMA) estimates that 83% of medical practices will experience employee theft at some point. Eighty-three percent. That means if you own or manage a practice, the odds are not in your favor. The Association of Certified Fraud Examiners reports that the median loss in healthcare fraud cases is $100,000, and many of these thefts go unnoticed for years—sometimes a decade or more.  Let's put that in perspective. Imagine working hard every day, treating patients, managing staff, and keeping your practice running, only to find out that over the years, a trusted employee has been skimming money right out from under you. It happens all the time. And it happens to smart, successful, well-run practices. Please Follow or Subscribe to get new episodes delivered to you as soon as they drop! Visit Jill's company, Health e Practices' website: https://healtheps.com/ Subscribe to our newsletter, Health e Connections: http://21978609.hs-sites.com/newletter-subscriber Want more content? Find sample job descriptions, financial tools, templates and much more: www.MedicalMoneyMattersPodcast.com  Purchase your copy of Jill's book here: Physician Heal Thy Financial Self Join our Medical Money Matters Facebook Group here: https://www.facebook.com/groups/3834886643404507/ Original Musical Score by: Craig Addy at https://www.underthepiano.ca/ Visit Craig's website to book your Once in a Lifetime music experience Podcast coaching and development by: Jennifer Furlong, CEO, Communication Twenty-Four Seven https://www.communicationtwentyfourseven.com/

In this episode of the Healthy, Wealthy & Smart Podcast, host Dr. Karen Litzy welcomes Dr. Sherry Peel Jackson, an expert in tax reduction and wealth building. With over 35 years of experience, including her background as a retired IRS agent and CPA, Dr. Jackson shares invaluable insights on navigating common tax pitfalls and keeping more of your hard-earned money. She emphasizes the importance of understanding deductions and not solely relying on others for tax advice. Tune in to learn actionable strategies to protect and grow your earnings and discover Dr. Jackson's proprietary KPG system designed to empower individuals and businesses financially. Time Stamps:  [00:02:06] Tax deductions awareness and importance. [00:05:40] Common tax preparation pitfalls. [00:09:17] Hiring your children for deductions. [00:14:10] Augusta rule and rental income. [00:16:46] Investment strategies for wealth building. [00:22:22] Risky investments and savings strategies. [00:25:13] KPG system for financial success. [00:28:56] Generational wealth and legacy. [00:32:26] Multiple streams of income. More About Dr. Sherry Peel Jackson: Dr. Sherry Peel Jackson is a retired IRS agent, CPA, and Certified Fraud Examiner who has helped over 100,000 individuals and businesses Keep, Protect, and Grow their earnings using her proprietary KPG System. With over 35 years of experience, Sherry is an expert in tax reduction and wealth building. Through her speaking, books and consulting, she has shared her wealth of knowledge not just to educate but also to create lasting wealth and security.  Dr. Jackson is the author of impactful books like "How To Escape The Rat Race." Also, with a social media following of over 44,000, she empowers people every day to achieve financial freedom and legacy. Dr.Jackson is a must-have guest, ready to share actionable strategies for financial success and legacy building.  Resources from this Episode: Dr. Peel Jackson on LinkedIn Dr. Peel Jackson on Instagram Jane Sponsorship Information: Book a one-on-one demo here Front Desk @ Jane Mention the code LITZY1MO for a free month Follow Dr. Karen Litzy on Social Media: Karen's Twitter Karen's Instagram Karen's LinkedIn Subscribe to Healthy, Wealthy & Smart: YouTube Website Apple Podcast Spotify SoundCloud Stitcher iHeart Radio

Welcome to the Financial Freedom & Wealth Trailblazers Podcast! In this episode,  we'll uncover the simple but powerful changes that can elevate your business! In the realm of finance and business, Mary Nicks stands out not just for her impressive credentials—a Master of Business Administration, certifications as a Certified Public Accountant (CPA) and Certified Internal Control Auditor, and memberships in prestigious organizations like the Institute of Internal Auditors and the Association of Certified Fraud Examiners—but for the remarkable journey that led her to these accomplishments. Mary's story is one of resilience, determination, and a deep-seated commitment to overcoming adversity. At the tender age of eight, her life took a sudden turn when her father passed away unexpectedly from a major heart attack. Left to navigate the complexities of life without her father's guidance, Mary found herself thrust into a role far beyond her years. Today, Mary serves as a Money Mindset Coach, drawing upon her wealth of life experience to guide others on their journey toward financial freedom. For Mary, financial coaching is more than just a job—it's a calling, a ministry rooted in her deeply-held belief that everyone deserves a chance to thrive. In a world where financial literacy is often overlooked, Mary Nicks stands as a beacon of hope, offering a guiding light to those seeking to chart a course toward financial independence. Let Mary be your ally in the pursuit of prosperity, and together, you can turn life's challenges into triumphs. Connect with Mary here:  https://www.facebook.com/share/14es5P7gEB/?mibextid=LQQJ4d https://www.instagram.com/nicksmary75/profilecard/?igsh=cmFtMXB1Y3owYWw2 https://www.linkedin.com/in/mary-nicks-543b6325?utm_source=share&utm_campaign=share_via&utm_content=profile&utm_medium=ios_app https://www.mnconsultingms.com/ Grab the freebie here:https://www.amazon.com/dp/B0CW1B4SL4; https://form.jotform.com/243446625431152 =================================== If you enjoyed this episode, remember to hit the like button and subscribe. Then share this episode with your friends. Thanks for watching the Financial Freedom & Wealth Trailblazers Podcast. This podcast is part of the Digital Trailblazer family of podcasts. To learn more about Digital Trailblazer and what we do to help entrepreneurs, go to DigitalTrailblazer.com. Are you a coach, consultant, expert, or online course creator? Then we'd love to invite you to our FREE Facebook Group where you can learn the best strategies to land more high-ticket clients and customers.  QUICK LINKS:  APPLY TO BE FEATURED: https://app.digitaltrailblazer.com/podcast-guest-application DIGITAL TRAILBLAZER: https://digitaltrailblazer.com/

Dr. Sherry Peel Jackson is a retired IRS agent, CPA, and Certified Fraud Examiner who has helped over 100,000 individuals and businesses Keep, Protect, and Grow their earnings using her proprietary KPG System. With over 35 years of experience, Sherry is an expert in tax reduction and wealth building. Through her speaking, books, and consulting, she has shared her wealth of knowledge to not just educate but also create lasting wealth and security. She empowers people every day to achieve financial freedom and legacy. Listen to this informative Sharkpreneur episode with Dr. Sherry Peel Jackson about avoiding tax pitfalls. Here are some of the beneficial topics covered on this week's show: - How asset protection strategies are a key part of the KPG system to safeguard earnings from taxes. - Why starting a home-based business allows people to leverage tax benefits. - How traditional employment doesn't lead to wealth. - Why many individuals are unaware of the various deductions they could claim. - How there are legal tax deductions available to business owners that employees cannot access. Connect with Sherry: Guest Contact Info Instagram, LinkedIn: @sherrypeeljackson Links Mentioned: https://sherrypeeljackson.com/ Learn more about your ad choices. Visit megaphone.fm/adchoices

Fraudulent entries on expense reports cost businesses an estimated 5% of revenue on average, according to the Association of Certified Fraud Examiners. Wall Street Journal “On the Clock” columnist Callum Borchers joins host J.R. Whalen to discuss unauthorized purchases like an RV and a worker's monthly mortgage that some employees have tried to get approved. Sign up for the WSJ's free Markets A.M. newsletter.  Learn more about your ad choices. Visit megaphone.fm/adchoices

There are a shocking amount of businesses that ultimately fail because of fraud. Many managers and business owners are unaware of their losses because they do not have the systems in place to look for fraud and it may not be their primary concern. Today's guest is James Ratley. Jim graduated from the University of Texas at Dallas with a bachelor's degree in Business Administration. In 1971, he joined the Dallas Police Department as a police officer. He was on numerous task forces with a concentration on major fraud cases. He joined a major forensic accounting practice and was in charge of fraud investigations. In 1988, he was named the Program Director of The Association of Certified Fraud Examiners and in 2006, became the President. In 2011, he became the CEO and he retired in 2018 after 30 years there. James has been an adjunct professor, published author, and named by Accounting Today as one of the top influencers multiple times. Show Notes: [1:14] - James shares his background and the way his career panned out over 30 years. [3:35] - When the ACFE was established, there was no information or education around it at all. [5:09] - The average organization loses 5% of their revenue to fraud. Out of every ten people hired, statistically, six of them will steal from you. [6:46] - Fraud can be prevented and strategies to reduce fraud are typically inexpensive. [8:40] - It's important for business owners not to be afraid to call it fraud. [10:25] - Fraud perpetrators believe they deserve what they've taken. [13:26] - It's important for businesses to have strong management and leadership. Training is crucial. [14:18] - James discusses the most common types of fraud and how even the seemingly minor things could be detrimental. [18:24] - Fraud perpetrators are really good at hiding what they are doing and making the business owners believe it could never be them. [20:15] - Another strategy is to separate tasks out and be strict about them. [21:37] - Surprise cash counts is another good strategy. [23:13] - There are no small frauds, only frauds that have not had time to reach maturity. [25:44] - You impact rationalization through education. [29:16] - James lists some of the red flags that could indicate something more going on. [31:31] - There should be policies and regulations that purchasing officers are held to. [36:30] - Auditors must be completely independent. [40:10] - Some business owners will deny the problem is happening because it is hard to deal with and accept that someone they trust could be stealing. [44:35] - Many small organizations go out of business due to operating at a loss. Most of the time this is because of fraud. [47:25] - Never judge someone by the standards you have for yourself. [51:12] - Something to remember is that most fraudsters will steal in even numbers. [53:11] - In most cases that James has worked, the manager had seen all the signs, but never thought anything about it. Thanks for joining us on Easy Prey. Be sure to subscribe to our podcast on iTunes and leave a nice review.  Links and Resources: Podcast Web Page Facebook Page whatismyipaddress.com Easy Prey on Instagram Easy Prey on Twitter Easy Prey on LinkedIn Easy Prey on YouTube Easy Prey on Pinterest ACFE Website

Welcome to EO Radio Show—Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the fourth in a series of episodes in which we discuss fraud at nonprofit organizations with the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a certified fraud examiner. In episode 94, we started with case studies of fraud at nonprofit organizations. Then, in episode 95, we discussed three immediate steps an organization can take to mitigate fraud risks. In episode 96, Sly walked us through several big-picture fraud prevention techniques for exempt organizations. Today, we wrap up the series with an "ask a certified fraud examiner" session to answer listener questions sent to our EORadioShow@fbm.com mailbox. Show Notes: Farella YouTube podcast channel Sly Atayee, Director, BDO USA, Certified Fraud Examiner ACFE - Overview of the fraud triangle: Fraud 101: What Is Fraud? ACFE - Occupational Fraud 2024: A Report to the Nations ACFE – Fraud Risk Management Tools COSO Integrated Internal Control Framework Executive Summary EO Radio Show #94: Fraud Risks at Nonprofit Organizations - Part 1 EO Radio Show #95: Steps Your Nonprofit Can Take to Mitigate Fraud Risks - Part 2 EO Radio Show #96: Fraud Prevention Techniques for Nonprofit Organizations - Part 3 If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  Additional episodes can be found at EORadioShowByFarella.com. DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

In this Episode we are joined by Kelly Paxton. Kelly Paxton has more than 20 years of investigative experience. Kelly is a Certified Fraud Examiner, author, and podcast host-founder of Fraudish.This week's episode asks why it is so hard to commit a crime these days! But when people do, what is their motivation behind it! We also look at the nature of surveillance, how it can be used to catch criminals but also the implications of being willing to bring in surveillance devices into your home and life - yes I'm looking at you iPhone! How fraud in the workplace happens, what are the signs to spot for and how to prevent it happening and how sometimes it's not so pretty in pink, as we explore Kelly's specialism, Pink Collar Crime!Key Takeaways:I Always Feel Like Somebody's Watching Me: From personal devices to public spaces, surveillance is a constant presence in our lives. While it can deter crime, it also presents opportunities for criminals to exploit our vulnerabilities.The Impact of Dishonesty: Delving into the profound repercussions of workplace dishonesty on trust and employee behaviours.Pink-Collar Crime: Often committed by low to medium-level employees, primarily women, pink-collar crime is more prevalent than you might think. These crimes are usually subtle, with fraudsters blending seamlessly into their environments.The Impact of Tone at the Top: A company's culture and leadership play a crucial role in influencing employee behavior. Ethical leadership and a positive work environment can discourage dishonest actions.Show NotesThe BeeKeeper FilmLinkedIn page for Avi KleinArtist uses CCTV cameras to selfies back to their Instagram page - VICELinkedIn page for Mish AalNumber Go Up: Inside Crypto's Wild Rise and Staggering Fall by Zeke FauxNobody's Fool: Why We Get Taken In and What We Can do About It by Daniel Simons and Christopher ChabrisAbout Kelly PaxtonKelly Paxton is a Certified Fraud Examiner, Private Investigator, and Professional Speaker. She also is the founder of the Fraudish (formerly Great Women in Fraud) podcast. She published Embezzlement: How to Prevent, Detect and Investigate Pink-Collar Crime in December, 2020.LINKS FOR Kelly PaxtonLinkedInPink Collar Crime WebsiteKelly's Podcast Fraudish

Yuko Kaneko is Director and Corporate Counsel of the Business Legal Department at Renesas Electronic Corporation. Yuko discusses her career journey, starting as an attorney at Nishimura Asahi before transitioning to in-house roles. A career can span many years and so we discuss career longevity, the importance of continuous learning, and balancing professional and personal life. If you are looking for a role model of how to do a legal career in Japan then please listen to Yuko's story. If you enjoyed this episode and it inspired you in some way, we'd love to hear about it and know your biggest takeaway. Head over to Apple Podcasts to leave a review and we'd love it if you would leave us a message here! In this episode you'll hear: How Yuko left Iwate for Tokyo and found her way to a legal career Her tips for lawyers transitioning from private practice to in-house How she spends her time and makes exercising a priority even with a family Her favourite saying and other fun facts  About Yuko Yuko Kaneko is Director & Corporate Counsel, Business Legal Department of Renesas Electronic Corporation. She graduated from Tokyo University, and after attending the Legal Training Research Institute of the Supreme Court as a Legal Trainee, she started her career as an attorney-at-law at Nishimura & Asahi in 2000. In June 2010, Yuko changed her career path and switched to become an in-house legal counsel. She served as the Manager of Legal Affairs Office at Nippon Otis Elevator Company for over five and a half years. Thereafter, she moved to Alconix Corporation, where she served as the General Manager of the Legal and Compliance Department for just under 6 years. Yuko obtained an L.L.M. from the Florida Coastal School of Law through e-learning while raising three daughters. Yuko is also a Certified Fraud Examiner and volunteers for the Executive Board of Women in Law Japan. In her spare time she loves to get involved in her hobbies, which are golf, running, skiing and playing the koto. Connect with Yuko  LinkedIn:https://www.linkedin.com/in/yuko-kaneko-019188132/  Links Hakone Pola Art Museum: https://www.polamuseum.or.jp/en/  Connect with Catherine  Linked In https://www.linkedin.com/in/oconnellcatherine/ Instagram: https://www.instagram.com/lawyeronair YouTube: https://youtube.com/@lawyeronair 

Welcome to EO Radio Show - Your Nonprofit Legal Resource. I'm Cynthia Rowland, and this is the third in a series of episodes studying financial fraud at nonprofit organizations. With the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a certified fraud examiner, we continue our discussion following the previous episodes where we were looking at real-life case studies of fraud at nonprofits, and some concrete steps an organization can take immediately to mitigate fraud risks. In this episode, we wrap up our discussion on fraud prevention techniques with a close look at building an effective system of internal controls. Our last episode in the series, "Ask a Certified Fraud Examiner," will answer listener questions. Please email them to eoradioshow@fbm.com. Show Notes: Sly Atayee, Director, BDO USA, Certified Fraud Examiner COSO Integrated Internal Control Framework Executive Summary Overview of the fraud triangle: Fraud 101: What Is Fraud? EO Radio Show #94: Fraud Risks at Nonprofit Organizations - Part 1 EO Radio Show #95: Steps Your Nonprofit Can Take to Mitigate Fraud Risks - Part 2 If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  Additional episodes can be found at EORadioShowByFarella.com. DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

Welcome to EO Radio Show - Your Nonprofit Legal Resource. Episode 94 is the first in a series of episodes where we look at fraud and fraud risks at nonprofit organizations. With the expert insight of Sly Atayee, a director at the national accounting firm BDO USA and a Certified Fraud Examiner, this episode launches the series with case studies of fraud at nonprofit organizations. In the next few episodes, we'll talk about immediate steps an organization can take to mitigate fraud risks and big-picture fraud prevention techniques for exempt organizations. Our last episode in the series, “Ask a Certified Fraud Examiner,” will answer listener questions sent to our mailbox at EORadioShow@fbm.com. Show Notes: Sly Atayee, Director, BDO USA, Certified Fraud Examiner Occupational Fraud 2024: A Report to the Nations EO Radio Show #84: Nonprofit Book Review: ABA Guidebook for Directors of Nonprofit Corporations ABA Guidebook for Directors of Nonprofit Corporations If you have suggestions for topics you would like us to discuss, please email us at eoradioshow@fbm.com.  Additional episodes can be found at EORadioShowByFarella.com.  DISCLAIMER: This podcast is for general informational purposes only. It is not intended to be, nor should it be interpreted as, legal advice or opinion.

Welcome to the Golden Age of Orthodontics with Dr. Leon Klempner and co-host Amy Epstein. In this episode, we dive into a crucial yet often overlooked issue in dental and orthodontic practices—embezzlement. Today's guest is David Harris, CEO of Prosperident, the world's largest firm investigating financial crimes committed against dentists, who shares eye-opening statistics on how pervasive embezzlement is in orthodontic practices. David sheds light on the behaviors of those who steal, the fine line between delegation and abdication, and the essential steps your HR department must take to protect your practice, including rigorous pre-employment screening. The key takeaway? More orthodontists will be embezzled than won't, making vigilance and proactive measures essential to safeguarding your business. Don't miss out on this information-packed episode.IN THIS EPISODE: [2:39] Amy introduces David Harris, CEO of Prosperident, a firm expert in addressing dental practice embezzlement[4:12] David explains the pervasiveness of the embezzlement problem and outlines statistics of practices who have experienced embezzlement[12:29] David discusses the difference between delegation and abdication and the behaviors of people who steal[19:31] Pre Employment screening is a must for hiring, and David shares other practices that your H.R. Department must put into place[24:23] Discussion of a proximity tag on your computer and what is the next step if someone is stealing from your practiceKEY TAKEAWAYS: More Orthodontists will be embezzled than won't.Practitioners don't have the time to monitor the bookkeeping aspect of their business, while the thief has all the time in the world to devise a plan to steal.An employee will gain your trust before they steal from you.RESOURCE LINKSPeople + Practice - Website Dr. Leon - EmailAmy - EmailPeople + Practice - EmailProsperident - WebsiteProsperident Phone Number: 888-398-2327BIOGRAPHY: David Harris may have the coolest job in dentistry - he gets to chase and catch those who steal from dentists. A rule-breaker in his youth, David changed his direction and has spent much of his adult life in the world of investigation andEnforcement, where he uses his unrivaled ability to understand the criminal thought process to help educate and protect dentists. David is the Chief Executive Officer of Prosperident, the world's largest firm investigating financial crimes committed against dentists. David is a licensed private investigator, a ForensicCertified Public Accountant and a Certified Fraud Examiner. He is the author of the definitive book on embezzlement, the most recent Healers versus Stealers: How to Outsmart the Thief in Your Dental Practice. In addition to being a prolific author, David is a frequent presenter at regional, national, and international dental conferences, and his vast wealth of experience, coupled with his keen sense of humor, makes David both an engaging and entertaining speaker.In recognition of his long and distinguished service to the dental profession, David is one of a handful of non-clinicians to be honored with a Fellowship in the International Academy of Dental Facial Esthetics.

On this show, Heather Satterley speaks with Robert Nordlander about his diverse experience as a CPA, a retired IRS criminal investigator, and a Certified Fraud Examiner, sharing insights from his training, his career, and his work as an author. Here are links to Robert's books: Erase the Penalty: A Tax Professional's Guide to Abatement Criminal Tax Secrets: What Every Defense Attorney Should Know: An Insider's Guide to Evaluating Every Stage of a Criminal Tax Investigation Unpaid Payroll Taxes: A Time Bomb You Can Defuse To learn more about Robert, please visit Nordlander CPA, PLLC Thank you to our show sponsor! Rightworks — All your accounting apps, unified in the cloud Learn more about the show and our sponsors at Woodard.com/podcast

Digital Minister Gobind Singh has reported that Malaysia lost a total of 3.8 billion ringgit to online scams involving more than 98,000 people from 2021 to April 2024. With that, the government will be introducing new legislation to protect data whilst banks will be beefing up their account opening procedures. Raymond Ram, Certified Fraud Examiner and Anti-Money Laundering Specialist, Graymatter Forensic Advisory gives us an opinion if these measures will work.Image Credit: shutterstock.com

Today, we're in with the most famous Certified Fraud Examiner in the nation, hailing from Laurel and serving as our 42nd State Auditor, Shad White is here to talk about his new book “Mississippi Swindle” and his upcoming book signings at Lemuria Books in Jackson and Square Books in Oxford next week, then we're off to check out what's happening around your neck of the woods before a final stop at The Road to 60 Organizing and Training Summit, August 15th – 17th, at the Jackson Convention Complex with the State Director of the Southern Poverty Law Center, Waikinya Clanton. Stay tuned, buckle up and hold on tight for your Next Stop MS!Next Stop, Mississippi is your #1 on-air source for information about upcoming events and attractions across the state. Get to know the real Mississippi! Each week the show's hosts, Germaine Flood and Kamel King, Tourism Development Bureau Manger with Visit Mississippi, highlight well-known and unknown places in Mississippi with the best food, parks, music and arts. They'll not only tell you what's going on in your neck of the woods, but also share the history and people behind the markets, sporting events, concerts, fairs and festivals all over Mississippi. Hear the personal stories and traditions behind that favorite event you attend each year on Next Stop, Mississippi. Check out our Sipp Events calendar to help plan your next trip! Hosted on Acast. See acast.com/privacy for more information.

In Episode 46 of The Gray Divorce Podcast, Andrew chats with Laurie Dyke, a Certified Public Accountant, Certified in Financial Forensics and Certified Fraud Examiner. They discuss some of the ways a spouse may hide cash or intentionally undervalue marital assets, such as a business, in divorce.  Thanks for listening! We'd be very grateful if you'd subscribe to the podcast and give us 5 stars! Please visit Transcend Retirement or Wiser Divorce Solutions. Follow Andrew on LinkedIn too!

All Things Internal Audit: Key Takeaways from Occupational Fraud 2024: A Report to the Nations In this episode, Mason Wilder, research director of the Association of Certified Fraud Examiners, discusses the findings and implications of the Occupational Fraud 2024: A Report to the Nations. This conversation covers: Fraud detection and reporting methods Fraud profiles Impact of the COVID-19 pandemic on fraud Importance of fraud risk management Using reports to enhance fraud prevention efforts Value of fraud awareness training This episode is available on all major podcast platforms or on our YouTube channel.

Fraudish is BACK! And this week Kelly speaks with Marc Evans, CFE. Marc has over a decade of dedicated service in law enforcement investigations, primarily fraud and financial crimes, and a Certified Fraud Examiner. Marc brings real boots on the ground experience to Fraudish. Listen to his experience in pink collar crime aka garden variety embezzlement and so much more. Check out Fraud Hero Connect with Marc Evans on LinkedIn If you enjoyed Fraudish, please leave a review and recommend to a friend! And remember, #novictimshaming

Welcome to the ⁠Events Demystified Podcast⁠, hosted by ⁠Anca Platon Trifan, CMP, DES, WMEP⁠! In today's episode Anca welcomes Jeffrey Mazza, CEO of Millstone Consulting Group. Join Anca Trifan, your host of the Events Demystified Podcast, as she welcomes Jeffrey Mazza, CEO of Millstone Consulting Group.

Cody Turley, CPA and Certified Fraud Examiner, joins Blake and David to discuss his SEC career path, describing what it's like to investigate securities law violations. He emphasizes that while Big Four experience is valuable, it's not the only way to have a successful and meaningful accounting career. Cody shares insights into the benefits of working in government accounting roles, including greater responsibility early on, work-life balance, and the ability to transition to public accounting or industry later if desired.Meet Our Guest, Cody TurleyLinkedIn: https://www.linkedin.com/in/cody-turley-cpa-cff-cfe-776254122/Learn about SEC internship opportunities: https://www.sec.gov/pathways-internship-programNeed CPE?Get CPE for listening to podcasts with Earmark: https://earmarkcpe.comSubscribe to the Earmark Podcast: https://podcast.earmarkcpe.comGet in TouchThanks for listening and the great reviews! We appreciate you! Follow and tweet @BlakeTOliver and @DavidLeary. Find us on Facebook and Instagram. If you like what you hear, please do us a favor and write a review on Apple Podcasts or Podchaser. Call us and leave a voicemail; maybe we'll play it on the show. DIAL (202) 695-1040.SponsorshipsAre you interested in sponsoring the Cloud Accounting Podcast? For details, read the prospectus.Need Accounting Conference Info? Check out our new website - accountingconferences.comLimited edition shirts, stickers, and other necessitiesTeePublic Store: http://cloudacctpod.link/merchSubscribeApple Podcasts: http://cloudacctpod.link/ApplePodcastsYouTube: https://www.youtube.com/@TheAccountingPodcastSpotify: http://cloudacctpod.link/SpotifyPodchaser: http://cloudacctpod.link/podchaserStitcher: http://cloudacctpod.link/StitcherOvercast: http://cloudacctpod.link/OvercastClassifiedsWant to get the word out about your newsletter, webinar, party, Facebook group, podcast, e-book, job posting, or that fancy Excel macro you just created? Let the listeners of The Accounting Podcast know by running a classified ad. Go here to create your classified ad: https://cloudacctpod.link/RunClassifiedAdTranscriptsThe full transcript for this episode is available by clicking on the Transcript tab at the top of this page

Do you believe embezzlement would never happen within your business? Well, unfortunately, the chances of it happening to you are actually a lot greater than you think. In fact, 75% of dental practice owners will experience embezzlement in their office before their career is over.So what can you do to prevent embezzlement, and what are the signs that you should look for to see if this might be happening to you? The team at Edwards and Associates is joined by David Harris. David is a Certified Fraud Examiner and a Licensed Private Investigator, certified in Financial Forensics. He's also the author of Dental Embezzlement: The Art of Theft and Science of Control. David discusses what every dental practice owner should understand about embezzlement and the two types of people who decide to take money from their employer.He also discusses the signs you can look for, including behaviors, or things going on in someone's life that may make them a prime candidate to embezzle. Plus he talks about what you should be looking at in your practice on a frequent basis to make it harder for someone to take money from you.This is definitely something you shouldn't be sitting on, thinking it's not going to happen to you, and as your practice starts to grow, the greater chance you have of becoming a statistic. If you're interested in learning more about David, visit: www.prosperiden.com or call: (888) 398-2327.If you have specific questions about embezzlement or if you'd like to have another question answered on a future podcast, please reach out to the Edwards & Associates team.

Join us on our tenth episode, a special cross-over episode with "Fraudish," a podcast hosted by Kelly Paxton. Our guest has over 20 years of experience as a Certified Fraud Examiner, Private Investigator, and Professional Speaker. Ms. Paxton was a Special Agent for the US Customs Office of Investigations from 1993-1998, and has investigative experience working for the Department of Homeland Security, Washington County Sheriff's Office, and Nike. Ms. Paxton also supports www.pinkcollarcrime.com, which is devoted to information regarding embezzlement. Fraudish is a podcast to help those working in fraud, providing origin stories, tips, and resources. Please join us on this special episode as we discuss Ms. Paxton's work on fraud cases and more!

Today's episode with Dan Ramey is about how to sell to clients - specifically attorneys. In this episode, Dan and Leah discuss: Types of services that fall under forensic accountingHow to sell forensic accounting service to attorneysHow to avoid the sales-y feelingConsiderations when starting a forensic accounting practice as a solo practitioner or within a public accounting or consulting firmIn this season of the Data Sleuth Podcast, join Leah Wietholter as she discusses the business of forensic accounting with successful professionals who have done just that! As part of this series, Workman Forensics and podcast guests are providing free resources and tools to accompany each episode to help you with your practice whether you're just starting out or wanting to take it to the next level. Make sure to listen to the end of the episode to find out how to download! Lastly, during the last episode of the season, we are going to answer all of your questions - so if you have any questions about the business of forensic accounting, send them to Leah via YouTube, LinkedIn, or by emailing us at podcast@workmanforensics.com.GUEST BIODan is the Founder and President of Houston Financial Forensics, LLC, and Dan T. Ramey, CPA, LLC.  His professional certifications include CPA/CFF/CITP/ABV, CFE, CVA, CIA/CRMA, CISA/CISM, and CMA.  He is a past President of the Houston Chapter of the Institute of Internal Auditors and formerly a member of the Board of Governors.  Dan previously served as Chairman of the Houston CPA Society's Forensic and Valuation Committee and served two terms as the Treasurer of the Houston Chapter of InfraGard.  Dan is also an adjunct professor at the Hankamer School of Business at Baylor University – Accounting and Business Law Department and the C. T. Bauer School of Business – Accounting Department at the University of Houston, where he currently teaches Forensic Accounting and previously taught Enterprise Risk Management. Both courses are graduate level in the Masters of Accountancy programs.Dan graduated from Baylor University with a BBA in Accounting and from Houston Christian University with an Executive MBA. Dan was awarded the Certified Fraud Examiner of the Year award by the ACFE Houston Area Chapter in December 2019.  In 2020, Dan was awarded a Lifetime Achievement Award by the ACFE Houston Area Chapter.  In 2018, he was recognized by the ACFE at their Global Annual Conference in Las Vegas as Educator of the Year.Houston Financial Forensics, LLC is a professional services provider in the areas of fraud investigation, cyber security / cyber fraud risk assessment, forensic accounting, and litigation support.Email: dan@houstonfinancialforensics.comLinkedIn: https://www.linkedin.com/in/danramey/RESOURCES MENTIONED IN TODAY'S EPISODETo access the downloads discussed in this episode, visit: www.datasleuthpodcast.comTo learn more about the Investigation Game Education Edition, visit: workmanforensics.com/tig-educatorsOrder your copy of Leah's book, Data Sleuth: Using Data in Forensic Accounting and Fraud Investigations today on Amazon!CONNECT WITH WORKMAN FORENSICSYoutube: @WorkmanForensicsFacebook: @wforensicsTwitter: @wforensicsInstagram: @wforensicsLinkedIn: @workmanforensicsSubscribe and listen to this and more episodes of The Data Sleuth® Podcast on Apple Podcasts, Spotify, Android, or anywhere you listen.

Did you know that you could untangle spaghetti for a living? Ok, well not exactly. But Lorraine Aho is the Chief Spaghetti Untangler of the Fraud world where she untangles the spaghetti of theft and embezzlement. Lorraine Aho is an Expert Witness, CPA and Certified Fraud Examiner with over 20 years experience as a fraud investigator and forensic accountant. Her practice focuses on financial reconstructions, financial forensic examinations, including fraud, embezzlement, income tracing, fiduciary misconduct, loan compliance, and elder financial abuse. She is the past Chairperson of the Sonoma County Financial Abuse Specialist Team (FAST) and a past member of the Napa County FAST.Links:Lorraine's LinkedinAho AssociatesPortland EmbezzlerLeidy KlotzALA Event

In many episodes, Greg cites statistics from “A Report to the Nations,” the biennial report on occupational fraud, from the Association of Certified Fraud Examiners. As luck would have it, the most recent edition dropped in 2024, and so naturally, Caleb and Greg took the opportunity to discuss it. HOW TO EARN FREE CPEIn less than 10 minutes, you can earn 1 hour of NASBA-approved accounting CPE after listening to this episode. Download our mobile app, sign up, and look for the Oh My Fraud channel. Register for the course, complete a short quiz, and get your CPE certificate.Download the app:Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.appQuestions? Need help? Email support@earmarkcpe.com.CONNECT WITH THE HOSTSGreg Kyte, CPATwitter: https://twitter.com/gregkyteLinkedIn: https://www.linkedin.com/in/gregkyte/Caleb NewquistTwitter: https://twitter.com/cnewquistLinkedIn: https://www.linkedin.com/in/calebnewquist/Email us at ohmyfraud@earmarkcpe.com Sources:Occupational Fraud 2024: A Report To The Nations [ACFE]

Originally Published October 31, 2022: Dr. Allen Lycka welcomes Dawn Rasmussen, a CPA and Certified Fraud Examiner, to share her insights into fraud detection and negotiation. Dawn not only has a knack for uncovering fraud she is certified in fraud examination and you're going to love how she turns the table on fraudsters in ethical ways.   About Dawn Rasmussen: Dawn is a High profile fraud expert and fractional CFO, who has aided in the recovery of more than 100 million in misappropriated assets. Keeps up with advancements in technology and sees the potential for Artificial Intelligence in the fight against fraud. Powerful financial acumen, strategy development, and leadership. Follows technology trends, interprets market dynamics, and uses operational drivers to root out and solve issues. Has appeared as a forensic accounting/fraud expert on television, syndicated radio, podcasts, and magazines.   Social Media: Website: https://dawnjrasmussen.com  LinkedIn: https://www.linkedin.com/in/dawnjrasmussen/  Facebook: https://www.facebook.com/ dawnjrasmussen1 X: https://twitter.com/DawnJRasmussen    Thanks for listening to the show! It means so much to us that you listened to our podcast! If you would like to continue the conversation, please email me at allen@drallenlycka.com or visit our Facebook page at http://www.facebook.com/drallenlycka. We would love to have you join us there, and welcome your messages. We check our Messenger often.   This show is built on “The Secrets to Living A Fantastic Life.” Get your copy by visiting: https://secretsbook.now.site/home   We are building a community of like-minded people in the personal development/self-help/professional development industries, and are always looking for wonderful guests for our show. If you have any recommendations, please email us!   Dr. Allen Lycka's Social Media Links Facebook: http://www.facebook.com/drallenlycka Instagram: https://www.instagram.com/dr_allen_lycka/ Twitter: https://www.twitter.com/drallenlycka LinkedIn: https://www.linkedin.com/in/allenlycka YouTube: https://www.YouTube.com/c/drallenlycka   Subscribe to the show We would be honored to have you subscribe to the How to live a Fantastic Life show - you can subscribe on the podcast app on your mobile device.

Welcome to Compromising Positions! The tech podcast that asks non-cybersecurity professionals what we in the industry can do to make their lives easier and help make our organisations more prepared to face ever-changing human-centric cyber threats! This week we are joined by Sabrina Segal, an integrity, risk, and compliance advisor, with almost 20 years of experience in the public, private, and third-sectors. In this week's episode, Bringing the Curtain Down on Risk Theatre and Applauding objective-centred Risk Management, Sabrina shares with us, a quite frankly amazing model to work from: The OCRM, Objective-centred Risk Management. This model a great antidote to what Sabrina describes as ‘risk theatre' which is the performance of risk governance activities, without real substance or accountability but with the dangerous consequence of making an organisation still feel like they have ‘done something' when really it's not worth the paper, or Excel doc, it is written on. This approach is scalable, practical, and effective, and it can help you achieve your goals while managing your risks and opportunities.Key Takeaways:Shift the Focus: Ditch the risk register and start with your objectives. What are you trying to achieve? What could stop you? This simple change aligns risk with your mission and drives informed decision-making.Price Your Risks: Don't just identify risks, quantify them. Calculate the resource and software costs associated with each. This transparency reveals your true risk appetite and exposes gaps between rhetoric and reality.Go-No-Go Decisions: OCRM empowers you to make clear, objective decisions based on risk pricing. Is the potential upside worth the cost? This eliminates wasted time and resources on low-impact risks.Psychological safety: How to create an environment where employees feel empowered to speak up and challenge the status quo, even about risks.The "halo effect": How the good work of charities and non-profits can sometimes mask poor risk management practices.Utilising External Board Members: How to ensure they have the full picture and can effectively advise on cyber risks.Links to everything we discussed in this episode can be found in the show notes and if you liked the show, please do leave us a review. Follow us on all good podcasting platforms and via our YouTube channel, and don't forget to share on LinkedIn and in your teams.It really helps us spread the word and get high-quality guests, on future episodes. We hope you enjoyed this episode - See you next time, keep secure, and don't forget to ask yourself, ‘Am I the compromising position here?' Keywords: cybersecurity, risk management, objective-centred, OCRM, risk appetite, RACI, psychological safety, halo effect, board members, third sector, technical challenges.SHOW NOTESTim Leech's LinkedIn A Post Sabrina did on Objective MappingThe Halo-effect with Isabel de Bruin Cardoso - Tolerable Risk PodcastGovernance, Strategy and Risk with Claris D'Cruz - Tolerable Risk PodcastABOUT SABRINA M. SEGALSabrina M. Segal is an integrity, risk, and compliance advisor, international development and humanitarian assistance professional, licensed US attorney, and Certified Fraud Examiner with almost 20 years of experience in the public, private, and third-sectors. Sabrina's focus is risk in the third-sector as the impact of risk management, when done poorly, can be devastating to both third-sector organizations and the beneficiaries they serve. Sabrina is an active writer on LinkedIn and hosts the Tolerable Risk podcast.LINKS FOR SABRINA M. SEGALSabrina's LinkedInSabrina's Podcast, Tolerable Risk

Whistleblowers are essential to discovering fraud. According to the Association of Certified Fraud Examiners, more than 40 percent of frauds are discovered by a tip or whistleblower. In this episode, Caleb and Greg talk to one for the first time on Oh My Fraud. Anthony Menendez, “The Accountant Who Beat Halliburton,” recounts his saga as a whistleblower, and shares the many lessons he learned along his journey.SponsorsWebgility - ohmyfraud.promo/webgility Chapters(00:00) - Welcome to Oh My Fraud (01:21) - The Halliburton Episode: A Prelude (02:54) - Meet Tony Menendez: The Accountant Who Took on Halliburton (04:27) - Tony's Early Life and Unexpected Path to Accounting (09:22) - The Sarbanes-Oxley Era and Its Impact on Tony's Career (11:21) - Tony's Transition to Halliburton and Initial Skepticism (23:52) - Uncovering Accounting Irregularities at Halliburton (29:20) - The Bill and Hold Controversy Explained (37:14) - Raising Concerns and the Fallouts (41:36) - The Fallout: Navigating Corporate Politics and Email Warnings (46:37) - The SEC Steps In: A Whistleblower's Hope and Disappointment (01:06:00) - The Fight for Whistleblower Rights: A Personal Battle (01:11:25) - The Verdict: A Crushing Blow to Whistleblower Protections (01:16:37) - Taking Matters into His Own Hands: The Appeal Process (01:18:27) - A Glimmer of Hope: Winning the Appeal (01:20:34) - Back to Square One: The Lower Court's Stubborn Stance (01:23:46) - A Final Victory? The Appeals Court's Decision (01:29:25) - The Aftermath: Life After Whistleblowing (01:34:12) - A New Chapter: From Whistleblower to Professor (01:37:23) - Thanks for Listening and Remember to Rate & Subscribe CONNECT WITH TONYLinkedIn: https://www.linkedin.com/in/anthonyjmenendezLMU - https://cba.lmu.edu/academics//faculty/anthony.menendezHOW TO EARN FREE CPEIn less than 10 minutes, you can earn 1 hour of NASBA-approved accounting CPE after listening to this episode. Download our mobile app, sign up, and look for the Oh My Fraud channel. Register for the course, complete a short quiz, and get your CPE certificate.Download the app:Apple: https://apps.apple.com/us/app/earmark-cpe/id1562599728Android: https://play.google.com/store/apps/details?id=com.earmarkcpe.appQuestions? Need help? Email support@earmarkcpe.com.CONNECT WITH THE HOSTSGreg Kyte, CPATwitter: https://twitter.com/gregkyteLinkedIn: https://www.linkedin.com/in/gregkyte/Caleb NewquistTwitter: https://twitter.com/cnewquistLinkedIn: https://www.linkedin.com/in/calebnewquist/Email us at ohmyfraud@earmarkcpe.comReferences:The Whistleblower's Tale: How An Accountant Took on Halliburton [ProPublica]He fought Halliburton and won [Fraud Magazine]I am a Halliburton Whistleblower. I fought them for 9 years and (eventually) won. Ask Me Anything. [Reddit]Anthony J. Menendez [LinkedIn]Anthony Menendez [Loyola Marymount University]

In this Ortho Marketing Podcast, Dean Steinman is joined by David Harris, CEO of Prosperident. They discuss the overlooked challenges faced by dental practices in the realm of financial security. Explore the ins and outs of embezzlement within the dental industry, shedding light on the tactics employed by unscrupulous individuals and offering valuable insights to fortify your practice against potential threats.Ready to elevate your practice? Contact us!https://orthomarketing.com/contact-us/About David HarrisDavid Harris may have the coolest job in dentistry - he gets to chase, and catch, those who steal from dentists. A rule-breaker in his youth, David changed his direction and has spent much of his adult life in the world of investigation and enforcement, where he uses his unrivaled ability to understand the criminal thought process to help educate and protect dentists. David is the Chief Executive Officer of Prosperident, the world's largest firm investigating financial crimes committed against dentists. David is a licensed private investigator, a Forensic Certified Public Accountant, and a Certified Fraud Examiner. He is the author of two books on embezzlement, the most recent of which, Healers versus Stealers: How to Outsmart the Thief in Your Dental Practice, was released in August 2023. In addition to being a prolific author, David is a frequent presenter at regional, national, and international dental conferences, and his vast wealth of experience, coupled with his keen sense of humor, makes David both an engaging and entertaining speaker.

In this Ortho Marketing Podcast, Dean Steinman is joined by David Harris, CEO of Prosperident. They discuss the overlooked challenges faced by dental practices in the realm of financial security. Explore the ins and outs of embezzlement within the dental industry, shedding light on the tactics employed by unscrupulous individuals and offering valuable insights to fortify your practice against potential threats.Ready to elevate your practice? Contact us!https://orthomarketing.com/contact-us/About David HarrisDavid Harris may have the coolest job in dentistry - he gets to chase, and catch, those who steal from dentists. A rule-breaker in his youth, David changed his direction and has spent much of his adult life in the world of investigation and enforcement, where he uses his unrivaled ability to understand the criminal thought process to help educate and protect dentists. David is the Chief Executive Officer of Prosperident, the world's largest firm investigating financial crimes committed against dentists. David is a licensed private investigator, a Forensic Certified Public Accountant, and a Certified Fraud Examiner. He is the author of two books on embezzlement, the most recent of which, Healers versus Stealers: How to Outsmart the Thief in Your Dental Practice, was released in August 2023. In addition to being a prolific author, David is a frequent presenter at regional, national, and international dental conferences, and his vast wealth of experience, coupled with his keen sense of humor, makes David both an engaging and entertaining speaker.

What Is a Certified Fraud Examiner Hello, this is Hall T. Martin with the Startup Funding Espresso -- your daily shot of startup funding and investing. A certified fraud examiner (CFE) is a professional with credentials in fraud detection, deterrence, and prevention. A CFE performs fraud examinations and reviews compliance. They gather evidence, capture statements from the persons involved, generate reports, and testify to the findings.  They coordinate the investigation with the authorities and work with them to recover the missing funds.  In addition CFEs can design anti-fraud programs.  Many work as compliance specialists with companies. Companies hire CFEs to identify causes of fraud and recover losses. CFEs run fraud examinations to see if fraud occurred, who was responsible and how much money was stolen. Actions from a fraud investigation begin when a complaint is filed. The defendant is given a time frame to respond to the allegations. Financial fraud is defined as an intentional act resulting in financial misstatements. Examples include improper revenue recognition such as fictitious revenue.  Fraud investigations take up to two months to run.  Consider using a certified fraud examiner in your case.   Thank you for joining us for the Startup Funding Espresso where we help startups and investors connect for funding. Let's go startup something today. _________________________________________________________ For more episodes from Investor Connect, please visit the site at:   Check out our other podcasts here:   For Investors check out:   For Startups check out:   For eGuides check out:   For upcoming Events, check out    For Feedback please contact info@tencapital.group    Please , share, and leave a review. Music courtesy of .

Welcome to Compromising Positions! The tech podcast that asks non-cybersecurity professionals what we in the industry can do to make their lives easier and help make our organisations more prepared to face ever-changing human-centric cyber threats! This week we are joined by Sabrina Segal, an integrity, risk, and compliance advisor, with almost 20 years of experience in the public, private, and third-sectors. In this episode, Not New, but Novel - Tackling Risk in the Third Sector, We take a look at the challenges facing the third sector when it comes to cybersecurity and technology risks. The third sector, which includes charities and non-profits, is often overlooked or underestimated when it comes to cybersecurity and risk management. But this sector faces unique challenges and opportunities that require a novel and holistic approach to risk.Sabrina has a really refreshing take on risk and we will hear how she enables her clients to get to grips with what she calls ‘tolerable risk' and why we can't avoid risks, but we can reframe risks to not only identify threats but also opportunities. While at the same time, making sure everyone cares about risk, not just people with ‘risk manager' in their title! Key Takeaways:Forget Risk Appetite and Risk Matrices - Embrace ‘risk awareness' tailored to your mission and your organisation's objectivesIdentify Your ‘Tolerable Risk' - Risk can't be avoided but we can identify and work within our ‘risk tolerance' for better informed decisionsRisk is a Two-Sided Coin - It's not just about threats but opportunities too, and it's much easier for people to get excited about opportunities than threats!Don't Greenwash Those “Charity Days” - Forget painting the fence, litter picking or sorting cans, instead donate your cybersecurity expertise for maximum impactRisk Is Everyone's Job - Ditch the ‘risk manager' title and empower everyone to be a risk champion!Links to everything we discussed in this episode can be found in the show notes and if you liked the show, please do leave us a review. Follow us on all good podcasting platforms and via our YouTube channel, and don't forget to share on LinkedIn and in your teams.It really helps us spread the word and get high-quality guests, on future episodes. We hope you enjoyed this episode - See you next time, keep secure, and don't forget to ask yourself, ‘Am I the compromising position here?' Keywords: third sector, risk management, cybersecurity, charities, non-profits, risk awareness, tolerable risk, cyber threats, data privacy, ethical considerationsJeff Watkins and Lianne Potter delivering their new talk on AI and Cybersecurity for The Future of Cybersecurity Conference [VIDEO] in Manchester 2024 - WEARABLE, SHAREABLE… UNBEARABLE? THE IOT AND AI TECH NOBODY ASKED FOR BUT CYBERCRIMINALS LOVE!Lianne Potter appearing on legendary Cybersecurity podcast Smashing Security, 358: Hong Kong hijinks, pig butchers, and poor ransomware gangsAn Article on the Cyber Risks Associated with the United Nations (UN) Sharing Biometric Refugee Data, The ConversationABOUT SABRINA M. SEGALSabrina M. Segal is an integrity, risk, and compliance advisor, international development and humanitarian assistance professional, licensed US attorney, and Certified Fraud Examiner with almost 20 years of experience in the public, private, and third-sectors. Sabrina's focus is risk in the third-sector as the impact of risk management, when done poorly, can be devastating to both third-sector organizations and the beneficiaries they serve. Sabrina is an active writer on LinkedIn and hosts the Tolerable Risk podcast.LINKS FOR SABRINA M. SEGALSabrina's LinkedInSabrina's Podcast, Tolerable Risk

Host Gregg N. Sofer welcomes Husch Blackwell's Christopher Budke and Rick Shimon to the podcast to discuss when, why, and how corporate legal departments should turn to external investigators to execute internal investigations.Not all corporate crises or government inquiries require the expense associated with bringing on external investigators; however, as Gregg, Chris, and Rick note, incomplete or ineffective internal investigations can generate significant legal liability that escalate over time. The podcast discussion provides practical tips to business and legal department leaders as to how to assess various government requests or demands for information, including the initial scope of the request, the importance of maintaining open channels of communication with the government, and the value of knowing with a high degree of confidence what precisely is being produced pursuant to an investigative request.Gregg N. Sofer BiographyFull BiographyGregg counsels businesses and individuals in connection with a range of criminal, civil and regulatory matters, including government investigations, internal investigations, litigation, export control, sanctions, and regulatory compliance. Prior to entering private practice, Gregg served as the United States Attorney for the Western District of Texas—one of the largest and busiest United States Attorney's Offices in the country—where he supervised more than 300 employees handling a diverse caseload, including matters involving complex white-collar crime, government contract fraud, national security, cyber-crimes, public corruption, money laundering, export violations, trade secrets, tax, large-scale drug and human trafficking, immigration, child exploitation and violent crime.Christopher Budke BiographyFull BiographyA 30-year veteran of the Federal Bureau of Investigation, Chris uses his deep understanding of investigations to assist Husch Blackwell attorneys on a wide range of client representations. His broad base of experience includes complicated multinational, national, and regional criminal investigations with an emphasis in white-collar and financial crime, public corruption, health care fraud, organized crime, money laundering, criminal enterprise investigations and civil rights. Chris is a licensed Certified Fraud Examiner and has passed all parts of the Certified Public Accounting (CPA) examination.Rick Shimon BiographyFull BiographyWith over two decades as a federal agent, Rick has investigated countless criminal, civil and regulatory matters, including violations of export controls, sanctions and regulatory compliance, and has regularly counseled business leaders nationwide concerning U.S. export regulations and internal compliance programs. During his 22 years as a criminal investigator with the U.S. Department of Commerce, Office of Export Enforcement (OEE), Rick led or supervised dozens of national security-focused investigations involving aircraft, electronics, satellites and other commodities controlled by the Export Control Reform Act of 2018 and International Emergency Economic Powers Act. As a recognized subject matter expert, Rick was regularly asked to conduct training across the nation for agents, lawyers and compliance professionals regarding the complex regulations that govern the export of U.S. goods and technology, as well as the necessary elements of an effective compliance program.

SUBSCRIBE NOW ON –  iTUNES   STITCHER   SPOTIFY   OVERCASTSubscribe to the newsletter for free stuff and bonus content here.It's episode 207 with Richard D Bailey, fraud examiner turned FBI whistleblower and now author with his new non-fiction book, Pirate Cove: AN INSIDER'S ACCOUNT OF THE INFAMOUS SOUTHPORT LANE SCANDAL. We chat about how Richard used Substack to get his story out there and find an audience, his father's brilliant life advice and of course, the book or books that saved his life.Richard D. Bailey is a Certified Fraud Examiner. For more than 30 years, he has been providing realistic financial management and corporate development services to distressed public and private manufacturing, service, and distribution companies, but now he's an author, telling the story of a massive corporate fraud that saw him going undercover for the FBI in his book Pirate Cove: AN INSIDER'S ACCOUNT OF THE INFAMOUS SOUTHPORT LANE SCANDAL.Follow Richard on Twitter here.My debut novel, SAFE HANDS is out everywhere now and Kindle Unlimited readers can even read it for FREE!Don't forget – this is YOUR SHOW so keep tweeting me, leave your comments below, check out our Facebook page and the brand new newsletter and mailing list. It's totally free to sign up and you'll get a FREE motivational PDF to download – '10 Tips For Surviving NaNoWriMo, The First Draft and Beyond' PLUS the 3 Act Story Structure Template to help you plot your story. More content coming soon, including videos, blog posts and loads of extra writing tips.

This week Ivy Slater, host of Her Success Story, chats with her guest, Jo-Ann Weiner. The two return to this season's nonprofit series, and talk about the mission and meaning of Women, Words, and Wisdom.   In this episode, we discuss: Why and how Jo-Ann is giving back How her nonprofit is providing scholarships to young women How she is navigating growth along with many challenges How to start a business when you aren't sure how to What she has learned from the women helped by Women, Words, and Wisdom Jo-Ann Weiner worked for the IRS for 35 years before starting her forensic tax accounting practice in 2013. Her practice, J.L. Weiner & Associates, LLC consists of tax controversy resolution, matrimonial disputes and business litigations. Jo-Ann is a licensed Enrolled Agent, a Certified Tax Resolution Specialist, and a Certified Fraud Examiner. The tax controversy work Jo-Ann has had includes representing corporate or individual clients being audited, resolution of tax liens, levy's, offers in compromise, penalty abatement, Trust Fund Recovery Penalties, employment tax problems, amended returns, bankruptcies, installment agreements, innocent spouse relief, appeals cases, statute of limitations, collection statutes,criminal investigation representations, and civil case closings after plea agreements have been entered into. Jo-Ann currently serves as a national speaker teaching tax law and tax controversy resolution skills to other practitioners. She has also been published nationally on indirect methods of proving income. Indirect methods of proving income are used in several ways; for example, she uses it in her representation work in tax audits and she uses it in determining funds available in divorces. Jo-Ann is a member of the Association of Certified Fraud Examiners and a Director on the CFE Board of Directors in Philadelphia, she is a member of the National Association of Enrolled Agents and the New Jersey Society of Enrolled Agents and a member of the American Society of Tax Problem Solvers. She is a Director on the Board of the NJSEA leading several initiatives for them. She serves on the Burlington County Women's Council. In addition, Jo-Ann is on the Executive Leadership Team and the Red Dress Circle for the American Heart Association. Jo-Ann is a member of NAWBO's National Advocacy Council. and a past Board Member for the National Association of Women Business Owners - SJ, NAWBO. Jo-Ann received NAACP's Frances Hooks Award in 2014 for “showing courage in promoting diversity and building bridges across cultures and was named a “Woman to Watch” by SJ Biz magazine. Recently she was named a Spotlight WOW Woman of the Week by Burlington County Women's Council. Jo-Ann has created a 501(c)(3) non-profit corporation called “Women, Words, and Wisdom” which celebrates women each year with a Panel of Power Celebrating Women themed for the national Women's History Month theme. The Panel of Power showcases knowledgeable presenters who discuss challenges women face and work to overcome. Knowledge is shared and information inspires. A board of directors has now been formed with the goal of raising funds on behalf of Women, Words, and Wisdom for a scholarship to be provided to two students per year.

Welcome back to another episode of "Keep What You Earn"! Today on episode 442, we are delighted to have on board the amazing Bernadette Harris, a forensic accountant and a Certified Fraud Examiner, who is passionate about helping small business owners prevent fraud. Bernadette, with her 22 years of experience, is here to share some gut-wrenching stories of fraud that led some small businesses to closure, and provide vital lessons on how to spot fraud and prevent it. Some of our key takeaways today include understanding the importance of checks and balances, spotting patterns and disruptions in business operations, and how you, as a business owner, can guard yourself against potential fraud. From understanding different types of fraud such as payroll fraud or embezzlement through fake vendors, to preventing it with the 'trust but verify' principle, this episode is packed with value. So tune in, as we dive deep into the world of numbers and explore the shadowy undercurrents of fraud with our very special guest, Bernadette Harris! Bernadette Harris is an accomplished entrepreneur who is dedicated to supporting small business owners with their accounting needs. She leads her own company that provides bookkeeping, controller services and even CFO services to clients. Bernadette is passionate about ensuring that her clients have a comprehensive accounting system and fully understand their financial data. Recognizing that many people feel intimidated by numbers, she focuses on facilitating illuminating conversations to help business owners forge stronger relationships with their own figures, working towards more informed decision-making.   Connect with Bernadette Harris:    Facebook: https://www.facebook.com/TrustBernadette Linkedin: https://www.linkedin.com/in/trustbernadette/ Twitter: https://twitter.com/TrustBernadette Instagram: https://www.instagram.com/TrustBernadette Youtube: https://www.YouTube.com/TrustBernadette Website links: https://trustbernadette.com https://thebtbadvisoryfirm.com/   What you'll hear in this episode:   [06:42] Bernadette pursued education, certifications to combat fraud.   [12:08] Fraud brings hefty penalties, affecting trust/account. Payroll investigation uncovers employee deception, risk undetected.   [15:06] Pay attention to your business and vendors.   [16:18] Importance of noticing patterns, disruptions, and control.   [23:03] Deceptive assistant financially drains rockstar businessman.   [26:16] Comfort leads to theft; greed takes over.   [30:41] Forensic accountants uncover and resolve employee suspicions. If you like this episode, check out: Take Advantage of an Accountable Plan in Your Business Key Financial Metrics for Success in Product-Based Businesses Tax Deadlines You Need to Know as a Small Business Owner   Want to learn more so you can earn more? Tax Deduction Guide: https://www.keepwhatyouearn.com/tax-deduction-guide Visit keepwhatyouearn.com to dive deeper on our episodes Visit keepwhatyouearncfo.com to work with Shannon and her team Watch this episode and more here: https://www.youtube.com/channel/UCMlIuZsrllp1Uc_MlhriLvQ Connect with Shannon on IG: https://www.instagram.com/shannonkweinstein/   The information contained in this podcast is intended for educational purposes only and is not individual tax advice. Please consult a qualified professional before implementing anything you learn.

Dr. Emily Homer, ACFE, returns to Fraudish for an update on her career, projects with the ACFE and so much more related to fraud and criminology. Listen to the full episode for some valuable points on legal treatment of white collar criminals, the real impact of financial crime, and how we use pop culture to teach fraud. Dr. Homer is a graduate of the Department of Criminal Justice at the University of Louisville. She is currently a Research Specialist with the Association of Certified Fraud Examiners. Her academic research focuses on theoretical explanations of financial crime with an eye toward prevention and detection. She hopes to help bridge the gap between scholars and practitioners and create financial crime work that will benefit both groups. Her publications have appeared in the Journal of White-Collar and Corporate Crime, Journal of Financial Crime, and Criminal Justice Policy Review, among others. Show Notes:Dr. Emily Homer Linkedin

Nickolas Montano- CFE, CFS, CHS III, CII, CIP, CSP, CPI Montano & Associates International Investigations 1547 Palos Verdes #284 Walnut Creek, Ca. 94597C-925-200-9099 T 925-947-5679 F 925-935-9659 State of Arizona License     # 1752718State of California License # PI 8169/PPO 8161State of Iowa License # PI00189State of Montana License  # PSP-PI-LIC 38832State of Oregon License     # 100702State of Utah License         # G2323711State of Wyoming License  #OL-23-44311Serving all of your consulting & investigative needs since 1980 Alternate email: Nick@Nickmontano.comVisit us @ www.nickmontano.com Contra Costa County Sheriff Inmate Welfare Fund Committee 2020-Present Coronavirus Emergency Supplemental Funding (CESF) Committee 2021-Present Contra Costa County Civil Grand Jury 2012-2013 John F. Kennedy University Law Enforcement Advisory Board 2012-2018 Vice-President/Board of Directors 100 Club of Contra Costa County 2016-Present Vice-Chair of the Employer-Employee Relations Committee American Bar Association.  Vice-President/Board Member of the Association of Certified Fraud Examiners, San Francisco/Bay Area Chapter 1990-2019 Louis Goodman www.louisgoodman.comhttps://www.lovethylawyer.com/510.582.9090Music: Joel Katz, Seaside Recording, MauiTech: Bryan Matheson, Skyline Studios, OaklandAudiograms: Paul Roberts louis@lovethylawyer.com

In this episode of Financial Flossing, host Ross Brannon interviews guest David Harris, an expert in dental embezzlement and CEO of Prosperident. They discuss the prevalence of embezzlement in dental practices, standard methods used by embezzlers, and steps dentists can take to prevent and detect embezzlement. David shares insights into the behavioral markers of embezzlers, the importance of hiring practices, the role of forensic investigations, and practical tips for dentists to safeguard their practices. Key Takeaways:  ✅ Embezzlement is a significant issue in dental practices, with a 70% chance of occurrence.  ✅ Common methods of embezzlement include manipulating financial records, diverting payments, and stealing tangible assets like dental supplies or gold restorations.  ✅ Behavioral markers of embezzlers include a desire for alone time, conspicuous display of honesty, cutting ethical corners, and a different thought process regarding territoriality.  ✅ Dentists should implement stringent hiring practices, including criminal background checks, drug testing, and reference checks.  ✅ Regular monitoring is crucial to detect embezzlement, such as reviewing daily reports from practice management software and comparing collections to deposits.  ✅ Dentists should better build relationships with their staff to understand their personal situations and potential red flags.  ✅ If embezzlement is suspected, it is essential to seek professional help from experts in dental forensic investigation.  ✅ Prosperident provides forensic investigation services and can be contacted at 888-398-2327 or through their website, prosperident.com. More about David:  Forensic Accountant, Certified Fraud Examiner, Certified in Financial Forensics, Licensed Private Investigator, CPA.  Entertaining and in-demand speaker. Keynote presentation: "How To Outsmart An Embezzler." Expert witness in fraud and embezzlement against dentists and dental specialists. A published author and expert on the subject of embezzlement in dental offices. Learn more about your ad choices. Visit megaphone.fm/adchoices

Episode SummaryOur last episode explored addiction from the perspective of loved ones. In this episode, we are looking at the opioid crisis from the point of view of a retired FBI agent, Aaron Weeter, who spent 25 years specializing in drug-related crimes. From his frontline perspective, we learn how the opioid epidemic of the 90s spread to become the fentanyl epidemic we have today. For the visually-minded who prefer to listen and read or for those who need closed captioning, watch the transcript video here: https://youtu.be/oXq6XJ_z-HIAbout Aaron WeeterBeginning in 1998, Aaron served for over 23 years as a Special Agent in the Federal Bureau of Investigation's Washington, D.C. Field Office.  He served for twenty years as a case agent and three years as a supervisor investigating matters primarily involving white-collar/financial crimes in the areas of healthcare fraud and prescription drug diversion and distribution.  During this time, Aaron also worked on a variety of national/office-wide cases including the 9-11, D.C. Sniper and January 6th investigations among others.  Aaron is a licensed Certified Public Accountant (CPA) and a Certified Fraud Examiner.  He retired from the FBI in late 2021 and recently started a fraud consulting business.  Much of Aaron's FBI investigative work focused on the illegal distribution of pharmaceutical narcotics and other controlled substances by physicians, pharmacists and street-level dealers.  He opened his first "pill case" in early 1999 in the early stages of what would become the pill epidemic and through dozens of cases thereafter, had a window into the evolution of the pill epidemic and its influence on the current fentanyl epidemic gripping the U.S.  More to Watch and ReadChasing the Dragon: The Life of an Opiate Addict - a documentary made by the FBI & DEADr. Feelgood: Dealer or Healer? - a documentary about Dr. William Hurwitz, a Virginia physician who served nearly five years in prison for drug traffickingAnonymous Sister - a documentary where director Jamie Boyle explores her family's collision with the opioid epidemicAll the Beauty and the Bloodshed - a documentary about artist and activist Nan Goldin and her personal fight to hold the Sackler family accountable for the opioid overdose crisisDemon Copperhead by Barbara Kingsolver - a novel that shows the devastating impact of the opioid epidemic on a young boy in AppalachiaDopesick: Dealers, Doctors, and the Drug Company that Addicted America by Beth Macy - the definitive account of America's opioid epidemicRaising Lazarus: Hope, Justice, and the Future of America's Overdose Crisis by Beth Macy - a sequel to DopesickDopesick - Hulu limited series remake of Beth Macy's book Empire of Pain: The Secret History of the Sackler Dynasty by Patrick Radden Keefe - a book that describes the Sackler family and their role in the opioid epidemicThe Family That Built an Empire of Pain - article by Patrick Radden Keefe that led to the bookWhat Can Be Done?Words Matter - Terms to Use and Avoid When Talking About Addictionhttps://www.cdc.gov/opioids/basics/fentanyl.html: https://www.cdc.gov/drugoverdose/prevention/index.htmlFentanyl Test StripsFind Narcan Near YouIf you or someone you know is struggling with substance use disorder, SAMHSA's (Substance Abuse and Mental Health Services Administration) National Helpline, 1-800-662-HELP (4357), (also known as the Treatment Referral Routing Service) or TTY: 1-800-487-4889 is a confidential, free, 24-hour-a-day, 365-day-a-year, information service, in English and Spanish, for individuals and family members facing mental and/or substance use disorders. This service provides referrals to local treatment facilities, support groups, and community-based organizations. Callers can also order free publications and other information. You can also visit https://www.samhsa.gov. How opioid addiction occurs - Mayo ClinicList of Treatment Facilities and Support GroupsDrug Takeback ProgramsSafe Drug DisposalRelated EpisodesAddiction to Sobriety: A Mother's JourneyAnonymous SisterFind and Follow Carole and Wisdom Shared:https://www.caroleblueweiss.com/Subscribe to my YouTube channel: https://www.youtube.com/@WisdomSharedCaroleBlueweissFollow me and send me a message on Facebook: https://www.facebook.com/caroleblueweissFollow me and send me a message on LinkedIn: https://www.linkedin.com/in/caroleblueweiss/Follow me on Instagram: https://www.instagram.com/carole_blueweiss/The Wisdom Shared TeamAudio Engineering by Steve Heatherington of Good Podcasting WorksSocial Media and Marketing Coordinator: Kayla Nelson

If you're trying to hide assets from your spouse or soon to be ex-spouse, beware! Whether it's Cayman Islands bank accounts, bearer bonds stashed in a safe deposit box, “hidden" real estate, or hundreds-of-thousands in Bitcoin, Nick Himonidis and his team at NGH Group will probably discover your secret stash. Nick is an attorney, Certified Fraud Examiner, and Certified Crypto Currency Forensic Investigator, which is a fancy way of saying that he is a high-end, sophisticated, and technologically-proficient private investigator. He and his team have have uncovered many millions of dollars in undisclosed assets in single cases. In this conversation, Nick offers insights into how he and his colleagues go about their work, why you'll probably get caught, and why—if you're going to hire a private investigator—it's vitally important TO YOU to hire one with a high degree of professional ethics. Learn more about Nick and NGH Group on their website.    ✍️Get Paul's writing to your Inbox here ✍️ About Crazy Money: Unlike traditional personal finance or investing shows, Crazy Money is not about how to make a million bucks, how to beat the stock market, or how to save money by switching cable providers. It is about deciding what role we want money to play in our lives and how we can use it to achieve our best selves. Topics covered include: philosophy, happiness, contentment, meaning, dreams, purpose, success, mental health, Buddhism, Stoicism, the hedonic treadmill, morality, mid-Life Crisis, business, work, careers, authors, books, consumerism, values, capitalism, economics, investing, saving, spending, personal finance, charity, philanthropy, altruism, affluence, wealth, wealth management, culture, society, and status. Crazy Money is edited by Mike Carano. Are you really still reading?

Within the hallowed halls of orthodontic offices, where smiles are crafted, a dark secret lurks. Behind the reassuring facade of bright lights, an insidious crime silently takes root, preying upon the unsuspecting orthodontists who serve our communities.Welcome to the world of dental embezzlement, a phenomenon so pervasive that it rivals a pandemic in its potential impact.As startling statistics reveal, dentistry is the MOST embezzled profession, with orthodontists finding themselves as particularly enticing targets for these audacious thieves.Embezzlement is a pervasive issue that can impact any orthodontic practice.In this episode, I am joined by David Harris of Prosperident to talk about the shocking truth about dental embezzlement, from the staggering amounts stolen to the unnerving fact that these misdeeds often go undetected for years.Mr. Harris is a Certified Fraud Examiner and a licensed private investigator and will be speaking at the OP summit.Prepare to have your eyes opened and your understanding challenged as we delve into the depths of this hidden menace that will affect a majority of orthodontists in their lifetimes.As he puts it, there are only two types of orthodontists, those who already know they've been embezzled and those who'll eventually find out.Tune in to understand the motivations behind embezzlement and take proactive measures to safeguard your practice!Key Takeaways- David's background and how he ended up where he is (01:58)- How to prevent people from picking your lock (03:13)- Embezzlement is driven by ego and narcissism (09:12)- How not to hire someone with a criminal record (10:25)- About 85% of revenue theft in orthodontics is on the revenue side (15:25)- The most common reasons why people embezzle (20:59)- The percentage of embezzlers who end up going to jail (25:24)- Simple rules for hiring (28:42)- Don't give out get out of jail free cards (33:34)Additional Resources

Your voice matters! Help us improve The Cashflow Contractor Podcast.Take our quick survey to shape the future of the show. Share your feedback and ideas in just a few minutes. Click the link below:https://forms.gle/NDVDbYzDj6uKiQ127Thank you for being part of our community!Khalil and MartinThe Cashflow Contractor Podcast--------------------------Fraud is a serious threat that can have devastating consequences for businesses of all sizes. If you think your business is safe from fraud, think again!Leah Wietholter, a Certified Fraud Examiner and private investigator, joins Martin & Khalil to talk about forensic and investigative accounting and why it's critical to recognize the warning signs of fraud in your company.Time Stamps 00:49 - Episode Intro 02:07 - How Leah Got Into Forensic Accounting 06:09 - What's Forensic Accounting? 07:01 - Investigative Accounting 10:01 - Partnership Disputes 12:29 - Why the Name 'Workman Forensics' 12:58 - Common Signs of Fraud in Business 18:51 - Tips to Detect Fraud 24:39 - Fraud Can Happen to Anyone 27:01 - Reconciling Your Books 35:15 - What to Do If You Suspect Fraud in Your Business 45:06 - Standard Practices to Protect Your Business from Fraud 49:35 - Hiring An Outsourced Accountant & Bookkeeper 54:46 - The Impact of Fraud to Your Business 57:19 - Equipment & Inventory Fraud 01:00:23 - Divorce Cases & Family Businesses 01:05:02 - Why Hire a Forensic Accountant 01:06:22 - Episode Takeaways Quotable Moments from Leah Wietholter "If the financial person will not provide consistent or just regular routine reports, this is one of the biggest red flags to me."  "There is no legitimate reason to not provide the owner of the company with financial statements, bank statements, credit card statements, and payroll reports. There's no reason."  "There are only 2 big areas that someone can steal money from you, and it's as it comes into your business as revenue, or it's as an expenditure as it leaves your business."  "If your bookkeeper can't explain where did the money come from and where did it go, keep asking questions." "The sooner you get a forensic accounting accountant involved, the better." Resources Need Marketing Help? We Recommend Benali Watch On Youtube Follow On Social: LinkedIn, Facebook, Instagram Subscribe To Our Newsletter, The Countdown Have Questions? Email us More from Leah Wietholter Workman Forensics Website The Data Sleuth Podcast Data Sleuth Book Leah on LinkedIn More from Martin theprofitproblem.com annealbc.com    Email Martin Meet With Martin LinkedIn Facebook Instagram More from Khalil benali.com  Email Khalil Meet With Khalil LinkedIn Facebook Instagram More from The Cashflow Contractor Ask Us A Question Sign Up For A Free Consultation thecashflowcontractor.com  Email The Cashflow Contractor LinkedIn Facebook Instagram

As highlighted in the recent COSO publication on Internal Controls over Sustainability Reporting, good governance and systems for sustainable business activities and ESG reporting require attention to potential risks around fraud and greenwashing.  Reflecting Grant Thornton's recent report on control activities related to these risks, join us as we take a dive deep into the world of Environmental, Social, and Governance (ESG) in business with our latest episode of the 'Count Me In' podcast. Hosted by a panel of experts, which includes Catie Serex, Douglas Hileman and Dan Mosher, our podcast uncovers the truth behind ESG, its importance in today's business world, the challenges it presents, and importantly, its potential role in fraudulent activities. Tune in for a fascinating conversation on ESG reporting, corporate purpose, sustainability, and the latest trends affecting investors, employees, and stakeholders alike. Don't miss this chance to stay informed and ahead of the curve in the ever-evolving world of business.Connect with our speakers:Catie: https://www.linkedin.com/in/ctserex/ Dan: https://www.linkedin.com/in/dan-mosher-8552519/Doug: https://www.linkedin.com/in/douglas-hileman-fsa-crma-cpea-p-e-6abbb71/Download the reports mentioned into today's podcast:Achieving Effective Internal Control Over Sustainability ReportingManaging Fraud Risks in an Evolving ESG EnvironmentFull Episode Transcript:Adam:            Hello, and welcome back to another enlightening episode of Count Me In. I'm your host, Adam Larson, and today we're diving deep into the complexities of Environmental, Social, and Governance, ESG, with a distinguished panel of experts. We're joined by Douglas Hileman, an experienced sustainability consultant, with over three decades of experience in environmental management systems, and internal controls.  Alongside him, we have Dan Mosher, a seasoned professional who excels in helping businesses navigate the complexities of sustainability and environmental risks. Last but not least, we welcome Catie Serex. A leader in environmental, health, and safety, auditing and management who assists businesses in integrating sustainable and socially responsible practices.  Today's discussion will delve into the importance of ESG, the challenges businesses face in managing ESG data, and the potential risk of fraud in ESG reporting. Here we go, let's listen in together. [00:01:00]       < Music > Doug:              And one of the things that we might kick off is with a very basic question of what is ESG? Dan, when people ask you this, how do you answer? Dan:                Well, it really is a big umbrella, and I'll ask for some help from Catie in this regard. But ESG stands for Environmental, Social, and Governance. And, so, lots of things under that environmental area. Everything from waste management and air quality, climate change. From a social perspective, it could be your human capital management, health and safety matters. Governance, I think of anticorruption, data risks, and the like. So it really is a broad title when we say ESG. Catie, do you have some things you'd like to add to that comment? Catie:              Yes, Dan, you definitely covered the gamut as far as some of the phrasings and the terminology, and really the topics that fall under that ESG umbrella. What I would want to add is that ESG is certainly one of the buzziest words in business today. But you might not know that ESG is, very simply, the newest iteration of concepts you've likely known for a long time. It's been previously known as corporate purpose, sustainability, even philanthropy.  But what differentiates ESG from these previous versions is that it now represents the closest alignment, to date, of business operations, so think about your tangible assets. To those intangible elements of business that drive value. And, in this case, I'm referring to things like customer loyalty, labor environments, community engagement support. And because of this connection, ESG is moving from a nice-to-have to a need-to-have for companies, but also their investors, their customers, and other key stakeholders like their employees. Doug:              I also think of ESG as a convenient taxonomy for all things non-financial. Many people have published those pillars or the word clouds that's in the ACFE report, and what topic goes where. For financial reporting, we know where sales goes and we know where EBITDA goes. We know where those are in a format and how to put the data and information together for clarity and reporting. For all things non-financial, it's just such a sprawling array of topics that ESG serves for one reason, in one way, as just simply a taxonomy. And there are some issues, such as climate change, like Dan mentioned, that really transcend more than one category, if you will. But for purposes of just where do you find it, and how do you manage it, and it can just serve as a taxonomy. Catie, to your point, on how to organize some processes, some controls, some recordings to understand what the organization is doing. Dan:                And I'd be interested in hearing your thoughts on the various channels in which this information is being put out there in the public. Catie, maybe you have some thoughts around the wide scope of that. Catie:              Yes, so in terms of the reporting side of things and getting to the nuts and bolts of what, I'm sure our listeners are interested in, in terms of, what am I on the hook for? There are a lot of reporting frameworks out there that are guiding folks. And I know that that's been a point of confusion for people is understanding, there are all these different acronyms out there. That I can report to like SASB, or the Global Reporting Initiative, GRI, Task Force for Climate-Related Financial Disclosures or TCFD. There are a lot of frameworks out there, but the field is narrowing.  So some of the communication that we've been seeing from these wider umbrella frameworks, are that they are working together to consolidate. To make things a little bit more straightforward, and to make things a little bit more uniform across the reporting landscape. But that's currently in progress, and this is just a result of this being not in nascent stages, but still in its growth period, and really honing down what are the things that shareholders, regulators, and such need to see when it comes to these ESG disclosures. Dan:                And I know that Doug has been on the front line when things are misreported or omitted, and I'd love to hear some of his worst stories. Doug:              Thank you, Dan. The question about reporting channels is a very good one, and Catie brought up several things that are happening in reporting to general capital markets. I also observe that there are other channels for reporting, including impact investors who may be interested in one particular topic. The general purpose capital reporting takes in one tranche, if you will, of topics that need to come external from an organization, a company.  There are other investors who are interested, let's say, in human rights, or in product conformity, or in diversity, or in commitment to climate, and they want more information about those topics. So you may get information from investor groups or analyst groups, and that's a type of report.  Another channel of reporting that I see is B2B reporting. The customers, and business partners, and banks, joint venture participants, are looking more into non-financial risk management. Non-financial performance and alignment, which is ESG. So before entering business relationships, and even during business relationships up and down the value chain, there's also ESG reporting that happens there.  It is starting to align in some ways that they're asking questions about the same topics, but the questions themselves can be different. And, in many cases, the reporting, the demand for reporting has outpaced companies' abilities to report on the data and information. So that pull has created a bit of a vacuum. And many companies are scrambling to come up with processes, systems, and controls so they can generate the data and information that these stakeholders are expecting in terms of reporting. Catie:              Doug, just to jump in there, from a client perspective, we are seeing that a lot of our clients are getting, especially, those B2B requests from either their suppliers or their downstream supply chain vendors. And the way that we're seeing that manifest is a lot of these larger companies are looking at their supply chain. If you think about greenhouse gas emissions, they're looking at their Scope 3 emissions, which is all value chain.  And, so, they're sending requests to clients like ours that are asking, "What are your Scope 1 and 2 emissions? Because we need to report that." We are seeing clients feeling the pressure to respond to that, to continue to be part of those wider supply chains.  And, so, they're coming to us asking for assistance in figuring out what those ESG metrics are and being able to respond in complete and accurate ways. So that they can continue to have those key customers that are asking for that information. Dan:                Yes, and I'd like to pick up on that point, too, and Catie was just touching on it. I think some of the key challenges are, for businesses today, what is the providence of their ESG data?  What is the confidence they have over the accuracy and completeness of it?  And what is the integrity and quality of that data as it travels along its life cycle, from where it started to where it was reported? And has it maintained that integrity all along? Because bringing this back to our main topic of fraud, there are many pressures and incentives that might have someone misstate or omit information in their ESG reporting. Doug:              I'd like to pick up on a topic that Catie discussed on climate change and greenhouse gas emissions. It does, inherently, involve a complex web of data from different sources, including suppliers. And companies may be asked to produce or report the greenhouse gas emissions for themselves, as a company, on Scope 1 and Scope 2. I hope our listeners know what that means. Or on a part of Scope 3, or their carbon emissions as a company, or their carbon emissions in a particular country or state, or their carbon emissions for the products they manufacture for a certain customer.  So those are different ways to slice and dice much of the same data. And it all goes back, I'll put in a plug here for the COSO report mapping the internal control framework to ESG. That can be applied to anything, any topic, any company, including, for example, greenhouse gas emissions. In terms of fraud, there can be a difference between just sloppy, or just unavailability of data and willful reporting of incorrect or misleading data.  For example, to get preferred treatment at a customer, or to get preferred inclusion in an ESG index fund, or to get a reduction on interest rate from a line of credit, from a financial institution that's looking for green investments. So we're still seeing an increase in awareness of the fact where, "Well, we can just report this because nobody cares." Or, "Well, it's not regulatory, so we'll just let it go." And willful deceit in order to get a benefit at the expense of other competitors in these areas, which goes into the fraud bucket. That ACFE and Grant Thornton touched upon in that report. Dan:                Yes, thank you, Doug. The report that Doug is referring to is a joint publication of the Association of Certified Fraud Examiners and Grant Thornton called Managing Fraud Risks in an Evolving ESG Environment. You can get it from our website and from the ACFE, and within that, we did develop an ESG fraud taxonomy.  It encompasses both some of the traditional areas of fraud that have always been there. Corruption, asset misappropriation, and financial statement fraud. And there are certainly ways in which ESG fraud manifests itself under each of those headings.  To that traditional fraud tree we have added an additional area of non-financial reporting fraud, which Doug was alluding to. And the things that might happen under there, there could be false labeling or advertising. Think of things like declarations of saying that it's "Dolphin-free tuna" that has certainly been an area of litigation in the past. I'm thinking about false disclosures or representations, and that might be along the B2B relationships. Where you are omitting information or misstating information to a company that you are a supplier to. Lots of ways that things can be contorted, and misrepresented, and misstated, omitted, and if it is done intentionally, then we're going to consider it fraud. Doug:              Dan, I can't say enough good things about the report that came out and, certainly, my hat is off to you, and Catie, and everybody who contributed to that. I know that was a massive effort. What I think is so elegant about that report is that many of our listeners struggle with how to get their arms around ESG, this sprawling issue is so new, it's so different.  The report begins with a construct that's familiar to everybody who deals with fraud, that famous ACFE fraud tree. And the report adds a leaf, if you will, if you look at that tree at the bottom row, that provides an ESG example for the fraud tree as everybody knows it. And then it was very elegant how you added that branch, if you will, for the ESG, the non-financial reporting with nine different twigs to describe a taxonomy there, and then the leaves with the examples, it was really well done.  So anybody familiar with fraud and the fraud tree. Anybody who has been involved in developing procedures to prevent fraud or to detect fraud on the audit side, you can just use that reference document and get pretty close to how you think about ESG fraud to prevent it and detect it.  Another thing I would observe that the human rights, no product was made with child labor. Non-financial reporting and compliance exists in a lot of places out there, and it can be possible, it can be easy for stakeholders to compare information that arises from different reporting channels for consistency. For example, Dan mentioned one of the claims could be, "None of our products use forced labor".  In the U.S. there's a law called the The Uyghur Forced Labor Prevention Act. That has the rebuttable presumption that products made from a certain area, in China, if you cannot prove that those products were made absent forced labor, the assumption is that they were made with forced labor. And the Customs and Border Protection is seizing products at the docks before they come into the country, and waiting on companies to provide evidence that the products are forced-labor-free.  So if you have claims on your website, or on products, or in contract documents that they're forced labor free, and the Customs and Border Protection is reporting that your goods are being held and not allowed into the country. There is an inconsistency there that can be embarrassing, at a minimum, to companies. And it can cost the company sales, customers, and reputational damage if it turns out that those claims cannot be supported. Dan:                Yes, so just picking up on what Doug was talking with The Uyghur Forced Labor Prevention Act, this is a big stick for the government in they have a presumption of guilt, so to say. That if they suspect that a good has any raw material or input within it because it is in whole or in part of your good that's being imported, is suspected of having forced labor in it, and that means every tier of your supply chain down to the raw material or seed, if it's an agricultural product. If there is a suspicion that it is tainted by forced labor, it will not be allowed into the country unless you can prove otherwise. And, I think, it's going to become, increasingly, challenging for companies to know their supply chain inside and out. And from a fraud perspective, whether any part of that supply chain is deceiving the rest of the supply chain on whether or not it's tainted by forced labor.  I was just reading over the holidays, there is a tremendous report that came out from Sheffield Hallam University, in the UK, around the various risks in the auto industry for being tainted by forced labor in the production of raw materials. it's really a very difficult area, and it is something that our clients are coming to us, asking for help around.  Dan:                Catie, do you have some other thoughts around the regulatory environment in which this is probably just one small piece? Catie:              Yes, Dan and Doug, you both brought up a great point of there are current existing regulations that apply to certain areas of ESG. But what we're seeing is a global movement towards more overarching regulations across different jurisdictions. So, for instance, last year, the European Union approved the Corporate Sustainability Reporting Directive Regulation, also called CSRD, and that sets reporting standards for entities that meet certain EU reporting thresholds.  In the UK, there IS BEIS, which is focused on climate-related disclosures for entities that operate in the UK. And then, of course, for our U.S. listeners, I'm sure you all have heard about the coming SEC final rule when it comes to climate disclosures. We anticipate that being finalized as early as April of this year. But all that to say that the regulatory environment, itself, from an ESG perspective, there is a growing recognition that there needs to be standards that companies adhere to. So that there is comparability across the landscape when it comes to ESG data. Because it is hard for whoever is looking at this data to discern what certain data points may mean because they may be defined differently.  So these standards are helping to create an environment that is more accountable and more comparable which, hopefully, will help clarify some things and clarify the way that you go about reporting. That said, even though some of those regulations are very early stage or haven't been released, yet, there are already consequences for misreporting.  So we saw last year, or in the past couple of years, that Goldman Sachs was fined $4 million and BNY Mellon was fined $1.5 million for what were considering material misstatements. And in the future, we see that more frequent consequences could be around the corner. But I can't speak to what that looks like just, yet. Dan, do you have any experience, or Doug, in terms of any additional consequences that you're seeing for misreporting of ESG data? Dan:                Yes, well, for me, as you said, there are consequences from misstating, publicly, the information. There are just a ton of business consequences of misstating the information. So, for example, I myself was involved in an investigation in which there was a licensor of images for the front of T-shirts and the like. There was a requirement that none of the production would take place in Bangladesh after the tragedy in 2013, in which a building collapsed, killing more than 1000 apparel workers.  And, so, there was a requirement that no production take place in Bangladesh, and there was wide-scale deception on that point. Such that there was a lot of production going on in Bangladesh, but it was being misreported to the licensor as being produced in India or in other jurisdictions throughout Asia. That finding, in the investigation that we carried out, was the subject of whether or not a billion-dollar license would go forward or not. Doug:              I can see several potential risks or consequences for misreporting or misleading content and reporting, and they vary according to the reporting channel. For example, there is ESG content in financial statements, in income statements and balance sheets. There are reserve estimates for contingent environmental liabilities.  Something that's a little newer is asset values for Emission Reduction Credits or expected costs in the future for Emission Reduction Credits, if that's part of a company's strategy for reducing greenhouse gas emissions. Those have a vintage and the value depends on the vintage. If those are, knowingly, misstated, you're subject to all the things that come with that in financial reporting, disclosure controls, and procedures, and the like. For misrepresentation and misreporting in the Form 10-K, the analysts and the investors are using this to make investment decisions. There are shareholders who are quite happy to file proxy filings or to file suit by claiming to be misled for the content in there. Some of those are starting to see the light of day or to get quietly settled. There was an instance of a major European bank, an employee blowing a whistle, publicly, saying that their screening process for companies to include in an ESG index fund was just not very good or, maybe, a sham.  So there's the reputational damage that can be a hit to a company and the market cap for many companies, the reputation, the intangible value, exceeds the value of PP and E - Plant Property and Equipment. So intangible value and brand value is something to watch out for too and that can take a hit, with misrepresentation or loss of reputation in ESG and non-financial matters. Catie:              And, Doug, just to piggyback on that point, there's the financial disclosure side of that, but there's also, as we talked about, the intangible side of that. So customers are increasingly wanting to purchase sustainably made goods, and engage with companies that align with their own personal moral values and beliefs.  And, so, when they learn that whether it's a good that's claiming to be sustainably made is actually unsustainable, you could lose members of your customer base. At times it inspires boycotts and protests and, especially, in the age of digital media, just imagine someone telling their community about their experience, and that going on Twitter, or TikTok, or something of that nature.  Those are some of the risks that we're seeing from not a regulatory penalty approach. But also there are consequences when it comes to your customer base, the value of your brand, and your brand reputation. Doug:              We've discussed a lot of different data, a lot of different stakeholders, a lot of different needs. So how do companies manage this kind of reporting. When everybody wants something different. There are different ways to slice and dice. How does a company get their arms around this and make sure that it's right? Catie:              Yes, that's a great question, Doug. So as I said before, there are a lot of different frameworks out there. But they are working to consolidate the frameworks and to consolidate the data expectations of those frameworks.  From what I'm seeing, it appears that SASB, GRI, and TCFD, all of which I previously mentioned, are emerging as the big three of ESG data disclosure frameworks. And it's important that our listeners understand that while these frameworks are not required for disclosure, they can help guide your reporting. And, ultimately, they can help your company be more aware of any potential fraud risks and avoid being susceptible to associated fraud with those activities and reporting.  Of course, the frameworks, themselves, are not mandatory for disclosure. They are, as I said, guidelines and we talked, previously, about the different regulations that are emerging. I think the thing that's important to know here is that some of these frameworks are being utilized to inform those regulations. So we know that the SEC climate disclosure draws heavily from TCFD reporting framework.  And, so, some of our clients are asking us to conduct TCFD reporting gap analysis to help them prepare for those upcoming SEC-required disclosures. We have clients who are asking us to do assurance readiness services because they know that they will fall in that year one reporting group, the large accelerated filers for the SEC.  And, so, having us test their existing processes, internal controls, things of that nature, and validate that their data is complete and accurate is something that they're doing to prepare for the upcoming regulatory framework. So the way to think about those frameworks is that it's a helpful way for you to organize your disclosures in anticipation of future reporting requirements.  Dan, do you have any thoughts from the fraud risk perspective of how those frameworks can usually help you. In terms of guarding against any potential misreporting or intentional or unintentional? Dan:                Yes, so when I think about this, I usually do go back to the ACFE's Fraud Triangle, thinking about incentives and pressures, the opportunities for fraud, and the rationalizations one might apply to committing those frauds. So when I think about reporting what is the role of that report?  Is it going to a regulator?  Is it going into a corporate social responsibility or a marketing publication? All of those bear different kinds of risks. So in terms of on this reporting topic, that people and companies should be thinking about taking an inventory of all the ways in which that ESG information is going out to the public, across those different channels. And ensuring that as they're building up their capabilities and infrastructure to maintain good data quality, that it is also ensuring consistency across all of those reporting channels.  What I anticipate, and I think we're starting to see it, is that there will be cases where the same information is reported in one channel, but is inconsistent with how it was reported in another channel, and that will be held against the company. You should not be finding yourself saying one thing to the government and something else in a publication. Doug:              Dan, I absolutely agree with that. I would say to this question, it comes back to a familiar trilogy that we hear as the answer to so many questions, and that is people, process, and technology. And I'll start at the end and work my way back, there are many vendors offering technology fixes and even companies, in-house, building technology fixes to gather and report data.  But the data and the information is only as good as the process it took to come up with the data. You can automate the wrong process and just get the wrong answer faster. So you back up to the process and say, "Well, since this non-financial information originates in so many parts of the company, and even from other companies, suppliers, customers, business partners, and the like. What is the process to get them?" There are also challenges I see on reporting periods. Governments, like EPA, may have an annual reporting process. There are companies with a non-calendar fiscal year, who need to report some of this on a fiscal year basis. So where are the reporting periods? What is the process to collect information and report to a state agency, to a stakeholder, to a customer? So those processes need to be nailed down, and that's where that wonderful COSO internal controls framework comes in. Just follow that and apply it as it's appropriate. And because that data and information comes from so many different sources, I encourage people to have the right people involved.  If companies establish a cross-functional team and get folks from all the places who provide this information. Real estate, operations, safety, procurement, R&D if they understand their roles and responsibilities in collecting this information to enable the kind of reporting that Catie has mentioned and others, then that goes a long way to making the process more effective and more efficient. Dan:                Yes, and I would like to add on to what Doug was saying. That in terms of the fact that this information is coming from different parts of organizations, that haven't necessarily undergone third-party assurance procedures. That this is a transition period here where, I think, a broader spectrum of people, within an organization, are going to be changing their mindset around the accuracy and completeness of the data because they know that they are subject to that third-party assurance. Catie:              And, Doug, you had mentioned, I think, very rightly, that having the right team in place is critical to being able to have the right processes and technology also in place, to ensure that your reporting is complete and accurate. And we're seeing on the client side that a lot of our clients don't, necessarily, have the resources in place to start to organize that.  So I wanted to ask, in your opinion, and Dan, feel free to jump in. How important is it to not just assign one person to do all of your ESG reporting? But how important is it to have that cross-functional team approach to these non-financial disclosures? Doug:              I think it is absolutely essential. One structure that I see work a lot is to have a steering committee. To set strategy and to be plugged into those reporting frameworks that you've mentioned, Catie, and some of the customer demands and organizational strategy and where things are going. And a more tactical working group that's closer to operations, and the systems, and controls to really modify those systems and controls and talk to each other.  A couple of things I've seen work really well. I've seen those committees be assembled, and people show up, and they don't know why they're in the room. And it really helps to have a coach or an external resource to help facilitate all that. To make sure that people are talking the right language and not talking past each other. So you get everybody on the same page to take actions in ways that are aligned with the company objectives, that helps a lot.  A couple of functions that I don't see on those teams but, I think, should be there a lot more than they are IT, for sure. And many of our listeners are from accounting, I would say accounting. I don't see on those cross-functional teams as much as I think they should be. Much of what is required for the sustainability reporting, it comes from accounting. You get utility bills from accounting. Get a list of assets from accounting. Get a list of our ten largest customers from accounting. Accounting has the master key to a lot of this information. But the information that's in company systems, in my experience, was not designed for the way the information needs to be reclaimed and used now. So there are some changes that need to be made in accounting to enable this reporting and to enable the systems and controls. To, then, ensure accurate reporting, verifiable reporting, and the fact that we tighten down the controls so that we can prevent the possibility of fraud. Dan:                Yes, great points, Doug. I really appreciate you bringing up the steering committee. Someone at the top of an organization that is there to set strategy. And I think that it is common, and it will become more commonplace, to have that steering committee require that any fraud risk assessments, that are being done within an organization, include ESG fraud as part of what they're doing.  And in conducting a fraud risk assessment that is a stress test, that's looking for ways in which various kinds of scenarios. Such as the scenarios we brought up in our report with the ACFE, of ways in which ESG fraud could be committed. And then looking at whether the controls in place within the organization, are sufficient to prevent and detect or detect those occurrences.  So, Doug, I know that you've been contributing to an exciting report, that's been recently released from the IMA. Could you give us a few highlights in that regard? Doug:              Sure, I'd be happy to. I was one of the primary authors of this document, the only non-CPA on the team. I provided the ESG specialist input for this very important report. It's a COSO report and IMA is, of course, a member of COSO and their leadership had a terrific role in pulling this together. And it will resemble a lot kind of the report you've had major involvement with from the ACFE, on fraud, ESG fraud. In that it begins with a framework that everybody knows and is very familiar with, the COSO Internal Controls Framework, and there's something old and something new.  There is a summary of some of the key points of the COSO Internal Controls Framework, the components, and the points of focus. And on each of the components there's some information demonstrating how the internal controls framework can be applied to ESG.  So that in terms of non-financial management of information, and of reporting, and of communications, and of control environment. It can be applied and it points you in the right direction on how it can be adopted to improve the effectiveness, and the efficiency of company organization, management, and reporting. I encourage everyone to read it and use it. [00:36:50]       < Outro > Announcer:    This has been Count Me In, IMA's podcast. Providing you with the latest perspectives of thought leaders from the accounting and finance profession. If you like what you heard and you'd like to be counted in for more relevant accounting and finance education, visit IMA's website at www.imanet.org.