ACPEN Signatuure: Business Fraud Update and Managing the Risk of Fraud

Vincent Walden is a CPA and a Certified Fraud Examiner, as well as a Partner with Ernst & Young, in its Fraud Investigative and Dispute Services practice. He is based in New York. Vincent's focus area is in forensic technology, investigations, eDiscovery and anti-fraud analytics where he leads a national team of skilled forensic technology professionals. Vincent has over 17 years of experience handling the information management, forensic analysis and electronic discovery needs for large scale, complex litigations, investigations and proactive anti-fraud and compliance programs where he integrates big data concepts utilizing both structured and unstructured data sources. Vincent has written several publications featured in ABC News Online, The Economist, FRAUD Magazine, Internal Auditor Magazine and Compliance Week, among others. Vincent holds a Bachelors degree in business administration from the University of Southern California. He taught a half-day course on anti-fraud analytics at the 2013 Association of Certified Fraud Examiners' Global Annual Conference.

Kevin M. Rockecharlie, CISA, A former Partner/Principal of Information Technology Assurance Services for CohnReznick, LLP in Dallas, TX. Kevin has more than 20+ years of experience providing assurance and consulting services to a wide range of industries working with both public and privately held companies. Kevin's expertise includes implementing technical accounting guidance such as ASC 606 (Revenue Recognition), implementing artificial intelligence in financial audits, configuration of financial systems, development of data analytics, evaluating and recommending cybersecurity controls as well as performing information technology audits. Kevin has held positions at Accenture, Protiviti, Alcatel-Lucent (Nokia) and Dell Computer. Kevin graduated from Texas Tech University with a Bachelor of Business Administration in Management Information Systems. He also holds a Master of Science in Accounting and Information Management as well as a Master of Business Administration.

Dennis F. Dycus, CPA, CFE, CGFM, is retired, after 39 years in the Office of The Comptroller of the Treasury of the State of Tennessee as the Director of the Division of Municipal Audit where he was responsible for the audits of all local governments in Tennessee. His responsibilities included conducting investigations related to fraud, waste and abuse in local governments.

For the last several years, Dennis has developed and/or conducted training programs in all fifty U.S. states and in various countries for the Association of Certified Fraud Examiners, The American Institute of Certified Public Accountants, and many state CPA societies and associations. In addition, Dennis has provided training for the United States, GAO, Department of Labor, the Environmental Protection Agency, the GAO and the OMB. He has also worked with numerous state audit organizations and individual professional firms.

David L. Cotton, CPA, CFE, CGFM, is chairman of Cotton & Company LLP, Certified Public Accountants, headquartered in Alexandria, Virginia. The firm was founded in 1981 and has a practice concentration in assisting Federal and State government agencies, inspectors general, and government grantees and contractors with a variety of government program-related assurance and advisory services. Cotton & Company has performed grant and contract, indirect cost rate, financial statement, financial related, and performance audits for more than two dozen Federal inspectors general as well as numerous other Federal and State agencies and programs. Cotton & Company also assists numerous Federal agencies in preparing financial statements and improving financial management, accounting, and internal control systems. Dave received a BS in mechanical engineering and an MBA in management science and labor relations from Lehigh University in Bethlehem, PA.  He also pursued gradu-ate studies in accounting and auditing at the University of Chicago, Graduate School of Business.  He is a CPA, a Certified Fraud Examiner, and Certified Government Financial Manager. Dave served on the Advisory Council on Government Auditing Standards that advises the United States Comptroller General on promulgation of Government Auditing Standards—GAO's yellow book.  He served on the Institute of Internal Auditors (IIA) Anti-Fraud Programs and Controls Task Force and co-authored Managing the Business Risk of Fraud: A Practical Guide.  He served on the American Institute of CPAs Anti-Fraud Task Force and co-authored Management Override: The Achilles Heel of Fraud Prevention. Dave served on the board of the Virginia Society of Certified Public Accountants and on the VSCPA's Litigation Services Committee, Professional Ethics Committee, Quality Review Committee, and Governmental Accounting and Auditing Committee.  He is also a member of the Greater Washington Society of CPAs and serves on the GWSCPA Professional Ethics Committee.  He is a member of the Association of Government Accountants and past-advisory board chairman and past-president of the AGA Northern Virginia Chapter.  He is also a member of the Institute of Internal Auditors and the Association of Certified Fraud Examiners. Dave has testified as an expert in governmental accounting, auditing, and fraud issues before the United States Court of Federal Claims and other administrative and judicial bodies.

Paul E. Coggins, JD, has been a Principal of Fish & Richardson P.C, in Dallas, Texas, since March 2001. He is the former United States Attorney for the Northern District of Texas and, before that, Assistant United States Attorney in that office. He is a former member, as well as Vice-Chair of Attorney General Janet Reno's Advisory Committee. He was also a former Texas Special Assistant Attorney General from1991-1993.

In his practice, he concentrates in Complex Litigation, Business Litigation, and White Collar Criminal Defense. His professional career also includes practice as a Partner with Meadows, Owens, Collier, Reed & Coggins in Dallas, and with Johnson & Gibbs and with Hewett, Johnson, Swanson & Barbee also in Dallas.

He is an active member of the American, Texas and Dallas Bar Associations. He is a prolific author of various professional books and articles and is a frequent presenter for various professional organizations, as well as previous CLE Options courses.