Please take advantage of our member pricing by joining the ACFE Heartland Chapter today before you register! Then, join or renew your membership here.

Please register online.  You may pay online or mail a check to Heartland ACFE Chapter, PO Box 460726, Papillion, NE 68046.  Group registrations can be done online by adding multiple tickets to your order.  If you would like to renew your group membership and register that same group for the seminar, please contact [email protected]. 

Tickets are not per day but for the whole event.  No one or two-day purchase, only event purchase.  We will not be offering our buy 5 get 1 free due to the low cost of the event.

Questions? Contact [email protected]

JULY 19 - Morning Presentation

Ryan Duquette, CEECS, CFCE, CFE, EnCE, MCFE

Partner, Security, Privacy, and Risk Consulting

Recommended CPE Credits: 4 hours (200 Minutes)

Recommended Field of Study: Information TechnologyCyber Security - 4 CPE

Prerequisites: None

Program Level: Basic

Learning Objectives:

• Assess the elements of a cyber-breach
• Determine a response plan to a cyber-breach
• Compare outcomes of different responses

 

Program Description: Cyber Breach: Choose Your Own Response

In this session, we will walk through a cyber-breach scenario, and participants will be grouped into certain roles (i.e., CEO, CFO, HR, CFO). At certain intervals, you will be asked to decide to respond to an element of the attack.  The consensus decision will determine the next steps and the continually unfolding scenario. At the end of the session, we will discuss our collective result and the other paths we could have taken had the group responded differently at any point. 

 

JULY 19 - Afternoon Presentation

J. Leo Munoz, CPA, CFF, CFE

Director Financial Advisory Services

RSM U.S. LLP

Leo has more than 29 years of accounting, finance, and management experience in public accounting, in industry, and as a business owner. He spent six years in public accounting in the audit department of a national public accounting firm, nine years in various director-level financial positions with a publicly held company, and three years as a partner in a real estate investment company. His experience includes the following. Over the last 11 years, Leo has led the firm’s forensic accounting and litigation support practice in the Texas market managing a team of consultants involved in both commercial-based litigation support and corporate financial investigations. Mr. Munoz is a frequent presenter on corporate fraud and financial investigation matters and is a presenter of CLE topics for attorneys in matters related to economic/financial damages and financial statements.

Areas of work experience include the following (in various industry sectors):
 Corporate internal investigations – embezzlement and asset misappropriation
 Corporate bribery and kickback investigations
 Financial statement fraud
 White-collar criminal forensic accounting support – defense
 Restitution analysis
 Economic/financial damages
 Post-acquisition disputes between buyers and sellers
 Business interruption analysis
 Bankruptcy related services
 Consulting expert services
 Testifying expert witness experience

Professional affiliations and credentials
 Certified Public Accountant
 Certified in Financial Forensics
 Certified Fraud Examiner
 American Institute of Certified Public Accountants
 Texas Society of Certified Public Accountants
 Association of Certified Fraud Examiners

Recommended CPE Credits: 1.5 hours (75 Minutes)

Recommended Field of Study: Investigative Fraud - 1.5 CPE

Prerequisites: None

Program Level: Basic

Learning Objectives: 

 Making up Fake Employees for qualification
 Misusing business Loans for Personal Spending Sprees
 Forging IRS Payroll Returns and Bank Statements 

Program Description: COVID Fraud And PPP Fraud

Summary: The COVID-19 pandemic and resulting global shutdown has created an opportunistic environment for fraudsters.  The session will highlight the typical areas of fraud that have seen an uptick in activity during the pandemic shutdown and new problem areas, such as fraud identified in the Payroll Protection Program loan stimulus initiative enacted by the Federal government. 

 

Kevin Handt, CPA, CFF, CFE

Supervisor, Financial Advisory Services

RSM U.S. LLP

Kevin is a Supervisor in RSM’s Financial Advisory Services practice, specializing in forensic accounting and litigation support. He helps supervise and lead engagements, which includes communicating project status and presenting financial analysis to clients. Kevin has extensive experience in reviewing, analyzing, and presenting complex data in a meaningful manner. His experience includes the following:
 Complex litigation
 Corporate financial investigations
 Employee embezzlement
 Financial statement analysis and preparation
 Lost profit calculation
 Misappropriation of assets
 Business interruption claims
 Cyber/Network interruption claims
 Fidelity Claims

Kevin has also provided temporary accounting and finance outsourcing which included assessing the design and operating effectiveness of internal controls. He also assisted in identifying and remediating controls in a timely manner.  Prior to joining RSM’s Financial Advisory Service practice, Kevin was an Auditor in the Minneapolis Healthcare/Non-Profit industry. 

Professional Affiliations and Credentials
 Certified Public Accountant (CPA)
 American Institute of Certified Public Accountants (AICPA)
 Minnesota Society of Certified Public Accountants

Education
 Bachelors of Accounting, Business Administration, University of Sioux Falls (South Dakota)

Presentations and Publications
 Contributing author, “Criminal acts alleging crypto-related crime expected to rise in 2021.” February 2021

Chuck Torrisi

Manager, Financial Advisory Services

RSM U.S. LLP

Chuck Torrisi provides financial, compliance, and investigatory services to a variety of public sector clients. He had widespread experience across several industries, including power and utilities, technology, life sciences, government contracting, and manufacturing. Chuck has practiced public accounting for approximately 10 years. Prior to joining RSM, Chuck worked at two Big 4 Accounting Firms, in the fields of Audit and Forensic Accounting. 

Seasoned in working with internal and external counsel, Chuck has led engagements focusing on revenue recognition, compliance matters, anti-money laundering concerns, accounting estimates, technical accounting, and government contractor work. Given the breadth of experience, clients rely on Chuck as a trusted business advisor to oversee the many aspects of accounting engagements. In his most recent role, Chuck delivered advice and consultation regarding complex regulatory matters, working
daily with internal and external counsel to respond to regulators, and assisted in a significant merger of two publically traded utility companies.

Professional affiliations and credentials
 Certified Public Accountant, Massachusetts
 Certified Fraud Examiner
 American Institute of Certified Public Accountants

Education
 Master of Business Administration, Accountancy, high distinction, McCallum Graduate School of
Business
 Bachelor of Science, Accountancy, summa cum laude, Bentley University

Publications
 Contributing author, “Criminal acts alleging crypto-related crime expected to rise in 2021.” February 2021
 Contributing author, “Limiting SEC disgorgement; the law and accounting of “legitimate” expenses after SEC v. Liu.” April 2021

Recommended CPE Credits: 1.5 hours (75 Minutes)

Recommended Field of Study: Technology - 1.5 CPE

Prerequisites: None

Program Level: Basic

Learning Objectives: 

• Blockchain basics
• What is blockchain?
• Types of digital asset and distributed ledger technology fraud
• Low and high-risk transaction types
• Investigative techniques

 

Presenters: Chuck Torrisi and Kevin Handt

Program Description: Blockchain & Cryptocurrency

Summary: The session will begin by introducing blockchain and discussing how other societies have used similar technology in the past. Next, we’ll explore various case studies to highlight the potential misuse of the technology. By the end of the session, participants will be able to identify transactions that have an inherently heightened level of risk. To conclude, we will discuss investigative techniques unique to distributed ledger technology.

 

Jessika Garis

Director, Risk Advisory Services

RSM U.S. LLP

Jessika is an experienced healthcare consulting director in RSM’s risk consulting practice. Jessika over 12 years of professional experience providing operational, financial, regulatory consulting, and outsourced and co-sourced internal audit services. Jessika has extensive experience evaluating the effectiveness of compliance programs and managing the internal audit function for healthcare organizations. Her expertise also includes revenue cycle audits (including billing, collections, denials, and claims review), comprehensive operational reviews, HIPAA privacy assessments, and developing and evaluating policies and procedures for multiple health care providers to meet federal and state regulations including HIPAA, OIG, CMS and HHS guidelines.

Jessika’s healthcare internal audit and financial support services include:

 Managing the internal audit function for multiple health care systems which includes performing annual risk assessments to identify organizational risks, developing internal audit plans, executing audit projects, and reporting results to the audit committee.
 Leading claims internal audit reviews for healthcare payers which focus on evaluating whether claims are received, adjudicated and paid/denied in accordance with plan documents and client standards, validating the accuracy of claims denials and the processing of related appeals/grievances, determining whether the internal controls governing the claims processes are adequate, and assessing whether claims reporting provides an appropriate level of information to support effective management decision-making.
 Operating as the interim VP of compliance for a behavioral health/telehealth client, which included developing compliance policies and procedures, reviewing existing procedures, managing the investigation of reported privacy incidences, training management on compliance, and evaluating vendors for HIPAA compliance. In addition, Jessika assisted the organization with obtaining URAC certification.
 Evaluating on behalf of several major health care systems the sufficiency of existing oversight programs for safeguarding Protected Health Information (PHI), specific to the HIPAA/HITECH Privacy regulations as defined by the U.S. Department of Health and Human Services (HHS) and enforced by the Office for Civil Rights (OCR).
 Leading drug diversion reviews for various healthcare systems which include provider-based inpatient, outpatient, and retail pharmacies. Reviews focus on evaluating the effectiveness and efficiency of the provider’s internal controls for preventing and/or identifying drug diversion in a timely manner.
 Performing a home health & hospice review to validate compliance with CMS requirements and federal regulations related to the documentation and billing for home health & hospice services as well as the accuracy and completeness of billing and collections for all services provided.

Professional Affiliations & Credentials
 Certified in Healthcare Compliance (CHC)
 Institute of Internal Auditors member, Florida West Coast Chapter, Secretary
 Association of Healthcare Internal Auditors member
 Health Care Compliance Association member
 2019 Consulting Magazine - Women Leader in Consulting - Future Leader Award

Education
 Bachelor of Science, accounting, University of South Florida

Jamie McGlothlin

Director, Healthcare Analytics

RSM U.S. LLP

Jamie provides health care analytics for health systems to drive performance improvement in clinical quality, patient safety, operational efficiency, and cost reduction. Jamie has a Ph.D. in computer science specializing in big data analytics, information retrieval, cloud computing, and machine learning. Jamie began his career with 20 years of experience in software development and has been dedicated to health care analytics for the last ten years.

Jamie has led over 30 successful health care projects generating millions of dollars of return on investment for major academic and community health systems. These projects include:
 Outcomes and opportunities analysis including length of stay, readmissions, mortality, patient experience, discharge planning, and efficiency
 Cost analysis projects including medication costs, lab costs, imaging costs, and supply chain analysis
 Disease-specific clinical improvement pathways including sepsis, heart failure, acute coronary syndrome, asthma, bronchitis, colorectal surgery, hip replacement surgery, pneumonia, stroke, sickle cell anemia, NICU vent weaning, preeclampsia and COVID-19
 OR and procedural area efficiency and optimization including block and room utilization
 Analytics for occupancy, patient flow, discharge planning, and patient delay analytics
 Utilization and clinical variation analysis including imaging, labs, diagnostics, antimicrobial therapy, and blood product utilization
 Medication analytics including vancomycin patient safety, opioid utilization, and pain management
 Ambulatory scheduling efficiency and utilization of both resources and providers
 Population health gaps of care and clinical management of chronic diseases including chronic obstructive pulmonary disease (COPD), asthma, coronary artery disease (CAD), and diabetes
 Analytics for accountable care organizations, payors, and clinical integrated networks  Analytics to study and reduce hospital-acquired infections, surgical site infections, thrombosis,
embolisms, and other complications 

Jamie has 27 published research papers including 13 peer-reviewed publications in leading health care conferences and has invented nine patents. Some of his published research includes:
 A data mining solution for congenital heart defect patients which has been shown to increase revenue
 A blood utilization appropriateness management tool which has been shown to improve patient outcomes and reduce cost
 A critical care clinical decision support solution to reduce unnecessary utilization
 A discrete event modeling solution to optimize hospital occupancy, resource allocation, and patient flow which includes predictive analytics and what-if scenarios
 A solution for row-level security which provides dashboards to all providers in the health system
 A virtual data warehouse that integrates multiple data sources provides persistent metadata and is optimized for analytical performance
 An automated system to validate data quality and manage data anomalies
 A standardized system for rapid deployment of dashboards for care pathways

Professional affiliations and credentials
 American Medical Informatics Association
 Society of Critical Care Medicine
 International Conference on Health Informatics, Program Committee

Education
 Doctor of Philosophy, computer science, University of Texas at Dallas
 Bachelor of Science, computer science and mathematics, Vanderbilt University  

 

Ryan Haggerty

Principal, Risk Consulting

RSM U.S. LLP

Ryan serves as the national leader for the health care internal audit, regulatory compliance, and enterprise risk practices. He has more than 19 years of experience as a trusted leader and strategic advisor to the health care industry. In his role, Ryan advises health care organization management teams and their boards on the implications of emerging industry risks and disruptive regulatory events and is responsible for leading risk advisory projects for nonprofit, private, and public companies in the health care sector. Ryan’s representative experience includes the following:
 Internal audit and compliance outsourcing and co-sourcing: Ryan has led a wide range of internal audit and regulatory compliance engagements, from co-sourced to fully outsourced arrangements. His responsibilities include leading the design, delivery, and reporting of all aspects of strategic, financial, operational, clinical, and IT projects. Additionally, Ryan leads the efforts to anticipate, understand, plan for and respond to emerging industry risks and the remediation of controls and strengthening of processes that mitigate known vulnerabilities.
 Internal audit and compliance department optimization: Ryan assesses and advises on departmental effectiveness and efficiency, including department design and structure, auditing and monitoring plan development and execution, risk assessment process and tracking, and the resolution of issues. Additionally, he assists organizations with the identification of risks and opportunities associated with leveraging technology and process automation to measure and improve departmental metrics.

Ryan is a presenter with the Institute of Internal Auditors, Association of Healthcare Internal Auditors, Health Care Compliance Association, and Healthcare Financial Management Association. 

Professional affiliations and credentials
 Certified internal auditor
 Institute of Internal Auditors
 Association of Healthcare Internal Auditors
 Health Care Compliance Association
 Healthcare Financial Management Association

Education
 Bachelor of Science, finance, The Pennsylvania State University

Recommended CPE Credits: 1.5 hours (75 Minutes)

Recommended Field of Study: Health Care- 1.5 CPE

Prerequisites: None

Program Level: Basic

Learning Objectives: 

• Identify current trends in the Healthcare industry.
• Recognize types of suspicious activity such as inappropriate high-cost meds, excessive simultaneous treatments, mismatching diagnoses, and unexplained clinical variation
• How data analytics can be used to examine data for suspicious activity
• Discuss current hot topics in Healthcare.

 

Presenters: Jessika Garris, Jamie McGlothlin, and Ryan Haggerty

Program Description: HealthCare Fraud

Summary: The session will begin by discussing a general industry update and current trends led by Jessika Garis.  Dr. Jamie McGlothlin will discuss how RSM uses data analytics to examine the data for suspicious activity such as inappropriate high-cost meds, excessive simultaneous treatment, mismatching diagnoses, unexplained clinical variation, etc.  To conclude, Ryan Haggerty will discuss current hot topics in Healthcare with respect to our risk consulting services.    

JULY 20- Morning Presentation

Michael Maseth, FBI

Supervisory Senior Resident Agent

Recommended CPE Credits: 2 hours (100 Minutes)

Recommended Field of Study: Investigative Techniques- 2 CPE

Prerequisites: None

Program Level: Basic

Learning Objectives: 

• The uncovering of a fraud scheme perpetrated by Trail and Boswell to finance a lifestyle and recruit young women to assist with criminal activity
• How a fraud investigation can be used to assist in obtaining a murder conviction
• Techniques used to solve the murder of Sydney Loofe

 

Program Description: Fraud Financing Murder (The Disappearance and Murder of Sydney Loofe)

JULY 20 - Midmorning and Afternoon Presentation 

Dennis Lormel,

Mr. Lormel has over 48 years of professional experience fighting fraud, money laundering, terrorist financing, and related challenges.  He spent 31 years in federal government service, 28 of which were as an FBI Agent.  For the past 17 years, he has been a consultant in the private sector. 

In his distinguished career in the FBI, Mr. Lormel amassed extensive major case experience as a street agent, supervisor, and senior executive.  As Chief of the Financial Crimes Program, following the terrorist attacks of 9/11, he established and led the elite Terrorist Financing Operations Section.  For his visionary contributions in planning progressive investigative methodologies, Mr. Lormel received the U.S. Department of Justice Award for Investigative Initiative and the George H. W. Bush Award for Excellence in Counterterrorism, from the Central Intelligence Agency.

Currently, Mr. Lormel provides risk advisory consulting services.  He is the founder and President of DML Associates, LLC.  Mr. Lormel provides consulting services and training related to terrorist financing, money laundering, fraud, financial crimes, suspicious activity, and due diligence.  He also offers financial intelligence services through case studies and trend analysis.  Mr. Lormel has shared his insight on terrorist financing and money laundering, both domestically and internationally, through speaking engagements at hundreds of conferences, as well as through news media interviews.  He served as an Advisor to the Congressional Anti-Terrorist Financing Task Force in 2005 and 2006.  Mr. Lormel was presented with the 2010 Association of Certified Anti-Money Laundering Specialists (ACAMS) Volunteer of the Year Award and currently serves as a member of the ACAMS Advisory Board.  Mr. Lormel also served as a Board member for the West Coast AML Forum and is currently a Distinguished Lecturer, in the Master of Arts Program, for Financial Integrity, at Case Western Reserve University.  

Recommended CPE Credits: 2 hours (100 Minutes)

Recommended Field of Study: Financial Transactions and Fraud Schemes - 2 CPE

Prerequisites: None

Program Level: Basic

Learning Objectives: 

• Identify and recognizing fraudulent behavior
• Determine the thought process of a fraudster
• Identify what motivates good people to commit fraud
• Recall the consequences of fraud
• Determine the best practices to deter and prevent fraud

 

Program Description: Getting Inside the Mind of a Fraudster

In our personal and professional lives, we are susceptible to fraud on a continual basis. Trust is the foundation for building individual and business relationships, but trust is also a fraudster’s best friend. Differentiating between meaningful relationships and fraud requires understanding the motivation and rationale that fraudsters use to justify their actions. This understanding is a critical component in predicting and recognizing fraudulent behavior. Once you understand the fraudster rationale, your next step in prevention is situational awareness, or being aware of and taking responsibility for your physical well-being and security. This compelling session will focus attention on the dynamics behind what makes a fraudster tick and how to use that knowledge to recognize fraudulent behavior.

July 20 Afternoon Presentation

Dr. Robert Minniti

Dr. Minniti is the President and Owner of Minniti CPA, LLC. Dr. Minniti is a Certified Public Accountant, Certified Forensic Accountant, Certified Fraud Examiner, Certified Valuation Analyst, Certified in Financial Forensics, Master Analyst in Financial Forensics, Chartered Global Management Accountant, and is a licensed private investigator in the state of Arizona. Dr. Minniti received his doctoral degree in business administration from Walden University, received his MBA degree and Graduate Certificate in Accounting from DeVry University’s Keller Graduate School of Management, and received his Bachelor of Science in Business Administration degree from the University of Phoenix. Dr. Minniti taught graduate and undergraduate courses in forensic accounting at DeVry University, Grand Canyon University, Kaplan University, Northwestern University, and the University of Phoenix. He designed graduate and undergraduate courses for Grand Canyon University, Northwestern University, and Anthem College. He is a writer and public speaker. He has experience in forensic accounting, fraud examinations, financial audits, internal audits, compliance audits, real estate valuations, business valuations, internal control development, business continuation planning, risk management, cybersecurity, privacy laws, data security, Sarbanes-Oxley compliance work, and business consulting. In addition to his practice, Dr. Minniti is an instructor teaching continuing professional education classes for the American Institute of Certified Public Accountants, Compliance Online, Wolters Kluwer CPE Link/CCH, AccountingEd, Global Compliance Panel, Clear Law Institute, CPE Solutions, Canopy CPE, BankersWeb, Global CPE, The Institute of Management Accountants, the National Association of Valuators and Analysts, the Association of Certified Fraud Examiners, the Institute of Internal Auditors, various state CPA Societies, and corporate CPE training. Dr. Minniti is currently serving as a board member on the National Association of Certified Valuators and Analysts' (NACVA) Litigation Forensics Board (LFB) and as a committee member on the Arizona State Board of Accountancy's Law Review Advisory Committee.

Recommended CPE Credits: 2 Hours (100 Minutes)

Recommended Field of Study: Ethics (2)

Prerequisites: None

Program Level: Basic

Advance Preparation: None

Learning Objectives:

              Identify ethical issues and responsibilities for fraud examiners

Program Description:

This course is designed to familiarize participants with the concept of ethics as they apply to fraud examiners. We will review historical and modern ethical theories. We will review the professional standards fraud examiners need to follow per the Association of Certified Fraud Examiners (ACFE). We will discuss some of the ethical issues facing fraud examiners in the field.

This course would be appropriate for CPAs, CFEs, CFFs, MAFFs, CIAs, CMAs, CFOs, CEOs, business owners, business managers, internal auditors, external auditors, corporate accountants, government accountants, law enforcement officers, private investigators, and others interested in exploring professional ethics for fraud examiners.

 

I understand seating is not guaranteed until payment is received in full. I also understand that to receive a refund; I must cancel by no later than July 15, 2021. For more information regarding administrative policies for complaints or refunds, please click here or contact us at: [email protected].

TICKETS

 

$125.00 Member Ticket

$175.00 Non-Member Ticket

$90.00 Student Ticket

$125.00 AFCE member of other Chapters, IIA, and ISACA member - Please contact your Omaha president for a discount code.  

Tickets

$90.00 Student Ticket

$125.00 Member Ticket

$175.00 Non-Member Ticket

$125.00 Other ACFE Chapter Member, IIA and ISACA Member