houston area acfe chapter - d. supkis cheek,...
TRANSCRIPT
In a strong showing, over 100 Houstonians and several dozen
Houston ACFE Chapter members descended on Las Vegas for the
2013 ACFE Annual Fraud Conference. Over 4% of the entire con-
ference attendees hailed from the Houston area. Oddly enough,
many stayed away from being caught on camera, although some
were not so lucky.
Houstonians Overtake Annual ACFE
Houston Area ACFE Chapter
Issue Q3 2013
www.HoustonACFE.org
Message from the President 2
2013 Conference Information 3-4
Member Spotlight 8
Ask the Expert 9
Chapter Information 10
Upcoming Events 11
Inside this
issue SEE INSIDE
Feature:
Awards . . . Pages 5-7
L to R: Ryan Hubbs,
Louise Albert, Robin
Hammonds, Mayra
Contreras and Allan
Bachman
Center, Chuck Andrews with an assortment of attendees from
Austin to New York
As the year continues to move
along, I am continually amazed at
the number of frauds that are re-
ported within the Greater Hou-
ston area. From the small embez-
zlements at local businesses to
the large scale money laundering
and healthcare related frauds
that span the globe. Fraud news
permeates our region on a daily
basis and I cannot help to think
that many of you, our members,
are involved in helping to root it
out, investigate the wrongdoers,
and help bring justice for the vic-
tims of these crimes. Many of you
work on these issues on a daily
basis seldom receiving the public
recognition that you deserve.
White collar fraud, whether per-
petrated internally or externally,
is difficult to uncover, difficult to
investigate and equally difficult to
document and report on. I am
sure your work hours are long,
the “thataboys” may not always
be present, and many people will
never know the good that you
have done or the sacrifices that
you have made. I would like to
thank all of our members, the
fraud fighters, for continuing the
fight against fraud. We all contrib-
ute to this fight in different ways,
some large, some small. Regard-
less, if it were not for your dedi-
cation, attention to detail, and
an internal drive to root out
fraud and corruption and bring
the wrongdoers into the light of
day, I am afraid many innocent
victims would never have their
stories told or their frauds inves-
tigated. Thank you for all that
you do and thank you for your
dedication to the anti-fraud pro-
fession.
Thank you Ryan C. Hubbs Chapter President
President’s Message
Page 2 The Quarterly Examiner Q3 2013
OFFICERS
Ryan C. Hubbs, CFE, CIA,
CCSA, PHR, CFS
President
Anthony Cardiel Vice-President
Kent Dixon Secretary
Helga Zauner Treasurer
Chrysti Ziegler Vice—Treasurer
DIRECTORS
Charles Dixon Past President
Stephen Wilson Publications
Cindy Dunigan Membership
Carol Salassa Training
Kurt Allshouse Community
Service
Christian Tan Student Relations
Gail Salans Fraud Research
Chuck Andrews Law Enforcement
Liason
Brandy Walker University Liason
VOLUNTEERS
Kathryn Skelton Newsletter Editor
Emmy Altamirano Social Media
Manager
Beverly Perilloux Social Media
Manager
Kent Dixon Conference
Chairman
HoustonACFE.org
Registration Information
Main Pricing: June 16th – October 3
rd (Cutoff Deadline)
- $475 - Houston Chapter Members
- $575 - Non-Members
- $275 - Law Enforcement, Full-time Students, Educators
At the door pricing: If available (Limited seating)
- $525 – Houston Chapter Members
- $625 – Non-Members
- $325 - Law Enforcement, Full-time Students, Educators
Conference Location:
HESS Club
5430 Westheimer Road
Houston, TX 77056
Toll-Free: 1-877-661-4377
Local: (713) 627-2283
To Register or Become a Sponsor:
Visit HoustonACFE.org
Or Contact Kent Dixon, Conference Chair
Earn up to 16 hours
of NASBA CPE Also approved for
16hrs TCLEOSE credit
20% Group Discount for 5 or more
registered attendees
Page 3
BECOME A
CONFERENCE
SPONSOR
2013 Conference Sponsors
Page 4
Interested in becoming a sponsor?
Contact Kent Dixon, Fraud Conference Chairman
Page 5 The Quarterly Examiner Q3 2013 Page 5
The ACFE annually presents the Hubbard Award to the best feature article in
Fraud Magazine, as decided by the members of the ACFE Editorial Advisory
Committee. The award honors the late Regent Emeritus Thomas Hubbard,
Ph.D., CFE, former chair of the ACFE's Continuing Education Committee, and
professor emeritus and former head of the accounting department at the
University of Nebraska. The 2013 Hubbard Award goes to Houston ACFE
Chapter Member, and Chapter President, Ryan C. Hubbs for his April 2012
Hubbard Award Goes to Houston ACFE Chapter Member
Fraud Magazine article, "Find
Deviant Behaviors, Find Fraud?
Human Resources Issues Could
Uncover Worse Crimes".
You can read the article by
logging into your ACFE account
and navigating to the electronic
version of the Fraud Magazine.
Ryan C. Hubbs accepting the 2013 Hubbard Award
Congratulations,
On a Job
Well Done!
2014 Student Scholarship Winners
Announced at June Luncheon
Three future leaders were selected to each receive $500 scholarships funded by the Houston ACFE chapter. The requirements included (1) being an ACFE student chapter member and (2) submitting a 500 word essay on the topic “why I want to be in the anti-fraud profession and how the scholar-ship will help me achieve that goal.” The submission period closed May 1. The winners are …..Timothy James Davis and Rabbab Robinson
Congratulations! 2013 Service Appreciation Award Winner
Karyl Van Tassel
awarded for dedication and hard work
Page 6 The Quarterly Examiner Q3 2013
2013 Greater Houston Fraud Impact Award Recipient
Wayne Dolcefino, President of Dolcefino Communications and former chief investigative reporter for Houston’s KTRK TV, has been named the winner of the inaugural 2013 Greater Houston Fraud Impact Award by the Houston Chapter of the Association of Certified Fraud Examiners.
Dolcefino’s investigation of Harris County Precinct 6 Constable Victor Trevino uncovered a failure to report cash campaign contributions, diversion of money from the Constable’s youth charity and improper use of deputies in the serving of eviction notices. All of these matters contributed to the indictment of Constable Trevino on four felony charges including misapplication of fiduciary property,
abuse of official capacity and two counts of tampering with government records. Upon learning of the award, Mr. Dolcefino stated “It is a huge honor to be thanked for my life’s passion, fighting the bad guys. It is especially rewarding because it comes from the real investigative heroes, the Certified Fraud Examiners who work to expose waste and fraud every day for their clients all over the Houston area.” Each year the Houston Chapter of the Association of Certified Fraud Examiners will issue the Greater Houston Fraud
Impact Award to the individual who made outstanding, significant contributions to the worldwide effort to prevent,
deter or detect fraud. In the spirit of the Houston Chapter’s slogan United Locally to Fight Fraud Globally, the
winner must reside in the Greater Houston area. Mr. Dolcefino was presented his award at the June 11th Houston
Chapter lunch meeting.
FRAUD ALERT: Telephone Phishing Scammers Claiming to be the ACFE
Please be on alert for a phishing scam. In the last few days, people have received phone calls from a source claiming to be the ACFE demanding payment for a loan. People have been threatened with warrants for their arrests if they do not give credit card information and pay the money back. Please be on alert that this is a scam. Do not give your information out and do not engage in any activity with anyone calling on behalf of the ACFE requesting your personal credit/debit card information in regards to an unpaid loan. Thank you for your understanding.
Ms. Catheryne Hasley, CFE, CISA, CPA
Mr. Peter Yang, CFE, CISA
Mr. Jesse McClure, CFE
Mr. Joe D. Seltz, CFE, CIA, CPA
Mr. Robert Spagnola, CFE
Mr. Jonah "Bruce" William, CFE
Mr. Christopher Hobson, CFE, CPA
Ms. Patricia Midkiff, CFE, PHR
CONGRATULATIONS!
Page 7 The Quarterly Examiner Q3 2013
“United
Locally to
Fight Fraud
Globally”
New Certified Fraud Examiners Q2 2013
July 2013
Mr. Jonathan Allen Gibbs, CFE, AA
Mrs. Lindsey Williams Gerry, CFE, ABA,
CFSA
Ms. Ning Ding, CFE, CIA
Mr. Timothy James Jung, CFE
Ms. Roberta A. Laurel, CFE
Ms. Dominique Desiree Iolantha Drake,
CFE
Mr. Stephen C. Marshall, CFE, ACA
May 2013
Chapter Board Minutes and
Financial Records
Board minutes and financial records are available on requests to all members.
Contact Ryan Hubbs for Board minutes [email protected] and Helga Zauner for Financial Statements ha-
CFE Bonus Program
Did you know that one of the benefits of membership of the Houston Chapter of the ACFE is a bonus of $250 that is awarded to any member who becomes a Certified Fraud Examiner? Upon notification from the National ACFE that a member has passed the CFE examination and is eligible to use the CFE credential, the Houston Chapter awards a one-time bonus of $250.00 to the member. The bonus award presentation is made at one of the Houston ACFE luncheons by the President of the Houston Chapter. So, if you would like to take the next step in your career advancement and get an additional bonus for doing so, consider passing the CFE examination and adding the designation to your name. From May through August 2013, the Houston Chapter awarded bonuses of $250.00 each to David Kirtland and Joe Seltz. Congratulations David and Joe! The Board of the Houston Chapter wishes each one of you the best of luck in your fraud fighting careers.
Membership Info and Member News Updates
Have you recently published an article, been interviewed, successfully closed a big case? We want to hear about it.
Please contact Cindy Dunigan, Chapter Membership Director at [email protected]
Changed companies, been promoted, or has your contact
info changed? Keep us updated. Go to the Update Member Information section of the website at www.houstonacfe.org
Mr. Jonathan Emmanual, CFE
Mr. Lee Inman White, III, CFE
Mr. David Lee Kirtland, CFE
Mr. Jason Gray, CFE
June 2013
Danielle Supkis Cheek recently announced the
start of her own CPA firm specializing in account-
ing and attestation for small and medium sized
business.
What makes you passionate about your work?
Danielle is most passionate about her work in
assisting businesses in developing segregating
of duties with their existing resources. Most
small and medium sized business don’t have the
personnel, IT, or monetary resources to set up
traditional segregation of duties; however, ac-
cording to the ACFE Report to the Nations on Oc-
cupation Fraud and Abuse the smallest organiza-
tions in the study suffered the largest median
loses. Danielle finds the puzzle of creating alter-
native ways to create segregation of duties for
fraud and error prevention extremely rewarding
and interesting.
What differentiates your new business venture
from your competitors?
For her audit clients, Danielle spends the extra
time with her clients to point out flaws in their
internal controls as part of the audit process.
Most auditors tend to just gloss over explaining
the problems in controls as it takes extra time to
make sure client’s understand their control
problems. But in Danielle’s opinion this is the
most important part of the audit for the client.
Danielle will also help her attestation clients find
qualified consultants to get their controls updat-
ed if needed.
What is your professional background?
Danielle earned her Bachelor of Arts in Political
CHAPTER NEWS
Page 8 The Quarterly Examiner Q3 2013
Member Spotlight
Danielle Supkis Cheek, CPA, CFE, CVA
D. Supkis Cheek, PLLC
Accounting & Attestation
Science, Economics, and Policy Studies from
Rice University in Houston, TX, and her Mas-
ter of Science in Accountancy from the Uni-
versity of Virginia in Charlottesville, VA. She
is a Certified Public Account (CPA) in the
State of Texas, a Certified Fraud Examiner
(CFE) from the Association of Certified Fraud
Examiner, a Certified Valuation Analyst (CVA)
from the National Association of Certified
Valuators and Analysts, and has a Certifi-
cate in International Financial Reporting
(CertIFR) from the Association of Chartered
Certified Accountants in the United Kingdom.
Danielle is the National Vice President of
Conference for the American Woman’s Soci-
ety of CPAs, the Immediate Past President of
the Houston Affiliate of the American Wom-
an’s Society of CPAs, and will be receiving
the Federation of Houston Professional
Woman of Excellence Award this upcoming
September.
[email protected] or 713-628-7552
A: I know what you are thinking. When Wayne Dolcefino was at
Channel 13, he was always known for the kindness he showed to
public officials .
RIGHT !
Since you didn't buy that, let me tell you some of the tricks of the
trade.
I never liked to ask questions that I did not know the answers to
already. It was always critical to do the undercover surveillance
before you announced your arrival, because we all know that
everything changes once they know you are looking their way. Be
prepared and think carefully about the first person you approach.
The word will spread quickly. If you know the answers already, or
least have a theory of what the answers are, you know when you
are getting the run around. It puts you in such an advantageous
position. You can evaluate whether the person you are talking to
wants to help, is begrudgingly helping, or has their own agenda.
Sometimes it is effective to play like you just don't know that much ,
and not in a stupid way, but in a ' I want to learn kind of
way'. People like to feel like they are an expert at their own stuff.
When it comes to subjects, I had to think about TV and not
alienating the person to quickly because I want their sound for the
story. But I used a deposition style, drilling down to get as much
detail as I can and I tried to wait till I have what I need before I get
what I really want.
Happy Hunting
Ask the Expert:
Page 9 The Quarterly Examiner Q3 2013
Q: “When gathering information from people on wrongdoing,
what are some techniques that investigators can follow in order
to get the information they need?”
Wayne Dolcefino President Dolcefino Communications
www.HoustonACFE.org
DID YOU KNOW?
Fraud Scheme
Detection
Relying on automated
controls? You might
want to know that only
1.1% of fraud is detect-
ed by IT controls.
Frauds are more likely
to be detected by tips
than any other method
(43.3% in 2012). Tips
originate from employ-
ees about half the time
(50.9%) but can also
come from other
sources such as custom-
ers (22.1%) and suppli-
ers (9%).
Source: 2012 ACFE Re-
port to the Nations
Helping members find employment opportunities is one of the member initiatives for the chapter. Networking is key, but so is be-ing aware of the opportunities. Our social media managers periodi-cally link job opportunities on our LinkedIn Group. Visit or Join the Houston Area ACFE Chapter LinkedIn group and see what job oppor-tunities are currently available. Members can also post their own job opportunities for free.
Job Postings
Page 10 The Quarterly Examiner Q3 2013
Become a Member
Local ACFE chapters further support the goals and mission of the National ACFE Organization. Membership at the local level allows for anti-fraud professionals to meet regularly to attend specialized training and network locally with other anti-fraud professionals to help support the prevention and detection of fraud. Local ACFE Chapters also help provide service to the local community, support local universities and charities, and be a central point where citizens can find out information on fraud. Advance your career and knowledge, help make a difference and join the Houston Area ACFE Chapter today!
CFE Members Advertise Your Services Online
A free benefit to chapter mem-bers. CFE Members can advertise their services. Don’t forget to visit the “Find a Fraud Examiner” sec-tion of the website to either find a CFE service provider or advertise your services. Details are on the website.
Ready To Be a Chapter Leader?
Are you looking to gain additional leadership opportunities or want to become more involved in the development and growth of the ACFE chapter? Let us know. Con-tact the Chapter President if you are interested.
The Houston Area ACFE Chapter is offering up to two $500 work scholarships to ACFE student chap-
ter members for 2013. The scholarship will be paid out in 4 installments of $125/each as progress
is made.
The Houston ACFE Chapter currently has two initiatives available as student work scholarships, In-
cluding:
(1) Conduct Fraud Research and add fraud related links to our fraud resources section.
(2) Scan and/or upload old chapter PDFs to the website and organize them by year and content.
Students who are interested in apply for one of these work scholarships should send their resume to
[email protected] with the Subject line of "Student Work Scholarship Request" along
with which opportunity that you are interested in. For more information about requirements click
here.
Page 10
Evening CPE Opportunities
Unable to make the local chapter luncheons? Need one
more CPE credit for the year? The Houston Chapter in con-
junction with the local ACFE student chapters will begin
introducing evening CPE at select campus locations. Visit
our website and the Training & Events section to see what
may be available in your area.
Page 11 The Quarterly Examiner Q3 2013
Monthly Luncheon Meetings Are
Held at HESS Club
5430 Westheimer Road, Houston
September 10, 2013 11:30 am—2:00 pm
Member Appreciation Lunch and
Annual Meeting
Speaker Meeting 2 hours CPE
Werner Kotze & Matt Kelley - Revenew International
“Leveraging Supplier and Contract Audits
in your Organization ”
50% off for members and
$5 discount for each attendee courtesy of
October 10-11, 2013
Houston Annual Fraud Conference
and Social
November 11, 2013 11:30 am—2:00 pm
Speaker Meeting 2 hours CPE
Anthony Cardiel of Brooks Cardiel
“Ethics”
Up Coming Events
December 10, 2013 11:30 am—1:00 pm
Speaker Meeting 1 hour CPE
Joann Alicia of PreCash
“Fighting the Crime of Human Trafficking at the
Visa/MasterCard payment level ”
September 10, 2013 11:30 am—2:00 pm
Member Appreciation Lunch and
Annual Meeting
Speaker Meeting 2 hours CPE
Werner Kotze & Matt Kelley - Revenew International
“Leveraging Supplier and Contract Audits
in your Organization ”
50% off for members and
$5 discount for each attendee courtesy of
October 10-11, 2013
Houston Annual Fraud Conference
and Social
The 2013 Fall Networking Reception for Houston ACFE
Members will be held in conjunction with the 2013 Annu-
al Fraud Conference. Current Chapter Members can attend
the networking reception free of charge on Thursday,
October 10 at the Belvedere.
1131-01 Uptown Park Blvd.
Houston, Texas 77056
Space will be limited, so make sure that you register early.
Chapter members who are already attending the Annual
Fraud Conference DO NOT need to register for the net-
working reception.
2013 Houston ACFE Fall
QUARTERLY MEMBER ARTICLE
Please email your article in MS Word format to Stephen Wilson, Director of Publications at