MTACFE 23 rd Annual Fraud Conference

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1 Megan Gaillard is the Director of Audit for the Palm Beach County Office of Inspector General. In this capacity, she directs and manages complex audits of departments, offices, agencies, and activities of governmental units under the OIG s jurisdiction. These audits have found over $20,000,000 in questioned, identified, and avoidable costs. The OIG jurisdiction includes 42 governmental entities and oversight for approximately $8 billion dollars of government funds. Megan Gaillard previously served as an Internal Controls Manger for the Division of Facilities Management at the Collier County Board of County Commissioners. In this capacity, she performed reviews and evaluated internal controls. The Division worked for is responsible for Government Security, Building Operations, Real Property Management, and Capital Construction with an annual budget of $14,000,000 with an additional $27,000,000 in capital construction budgets. Megan Gaillard previously served as a Senior Internal Auditor for the Collier County Clerk of the Circuit Court and Comptroller. In this capacity, she managed audits, forensic reviews, and investigations of Collier County Board of County Commissioner Divisions and Departments, as well as, for the Clerk of the Circuit Court and Comptroller Departments. Audits were completed to evaluate internal controls and ensure the legality of payments made with taxpayer dollars. Megan Gaillard earned her Bachelors of Science Magna Cum Laude from Florida Gulf Coast University in Accounting with a minor in Psychology. She went on to obtain her Masters of Science Summa Cum Laude from Florida Gulf Coast University in Accounting and Taxation. While at Florida Gulf Coast University, Megan Gaillard was inducted into the Phi Eta Sigma National Honor Society, the Golden Key International Honor Society, the Sigma Beta Delta International Honor Society, and the Beta Gamma Sigma Honor Society for Business. She has obtained the following professional designations: Certified Internal Auditor, Certified Fraud Examiner, Certified Inspector General Auditor, Certified Government Financial Manager, Certified Government Audit Professional, and Certification in Risk Management Assurance. She completed the leadership program Growing Associates in Naples, FL (GAIN) in Megan Gaillard began serving on the on the Board of Directors as the Vice President for the Palm Beach County Institute of Internal Auditors Chapter in June 2017 and is currently the President. She serves on the Association of Government Accountants internal control and fraud technical committee. She has served as the Secretary and Education Chair of the Association of Government Accountants Naples Paradise Chapter. She was appointed by the City of Cape Coral Council as an Audit Committee member and the chair from February 2015 through January You may reach Megan at MGaillard@pbcgov.org or at (561)

2 Dr. Perry Moore is Professor of Accounting and Director of Graduate Business at Lipscomb University in Nashville. He is a Certified Public Accountant, a Certified Internal Auditor, a Chartered Global Management Accountant, and is Certified in Risk Management Assurance. A Nashville native, Perry graduated from Lipscomb with a degree in accounting and then completed his graduate studies at the University of Alabama and the University of Georgia. For the Tennessee Society of CPA s, Perry is a member of their Professional Ethics Committee. Perry has also directed their Accounting Academy, a program designed to attract high school students to accounting careers. Perry is active in the Institute of Internal Auditors. He has served as a Past-President of their Nashville Chapter. Perry is also a Past-President of Delta Mu Delta, an international honor society for business majors. Perry provides training for CPAs across the state of Tennessee on Professional Ethics. He serves as a member of the CPE Standards Working Group for the National Association of State Boards of Accountancy (NASBA). In 2015, the Accreditation Council for Business Schools and Programs honored Perry with their International Teaching Excellence Award. He has also received teaching awards from the Tennessee Society of CPAs, Lipscomb University, and the University of Georgia. Cynthia Hetherington, MLS, MSM, CFE, CII is the founder and president of Hetherington Group, a consulting, publishing, and training firm that leads in due diligence, corporate in telligence, and cyber investigations by keeping pace with the latest security threats and assessments. She has authored three books on how to conduct investigations, is the publisher of the newsletter, Data2know: Internet and Online Intelligence, and has trained over 20,000 investigators, security professionals, attorneys, accountants, auditors, military intelligence professionals, and federal, state, and local agencies on best practices. For more than 25 years, Ms. Hetherington has led national and international investigations in corporate due diligence and fraud, personal asset recovery, and background checks. With a specialization in the financial, pharmaceutical, and telecommunications industries, her investigations have recovered millions of dollars in high profile corruption cases, assisting on the investigations of the top two Ponzi cases in United States history. Ms. Hetherington provides expert commentary for national and international media outlets, including, the New York Times, Wall Street Journal, Irish Times, Washington Times, ABC News, and VoiceAmerica. Ms. Hetherington has presented at over 500 conferences across North 2

3 America. In 2012, the Association of Certified Fraud Examiners named her the James Baker Speaker of the Year. In 2015, Ms. Hetherington founded the OSMOSIS Institute, host of the annual OSMOSIS Conference. Hundreds of investigators across the nation attend to gain insights into Open Source Intelligence and receive training from the most recognized social media and open source trainers in North America. Elizabeth Simon is the Director of Ethics & Compliance and the company s Records Coordinator for Cox Communications, Inc. in Atlanta, Georgia. She was appointed to her current role in December 2016, but has been on the compliance team for five years. She is responsible for managing the Ethics Hotline and overseeing ethics-related investigations, conducting compliance risk assessments and ensuring that Cox is complying with the laws and regulations that are relevant to the company. She also oversees the Records & Information Management program, ensuring that all 18,000 employees have the tools and knowledge to maintain the records required by laws and regulations. Ms. Simon leads compliance-related projects, such as revising the Code of Conduct and implementing compliance and policy-related tools. Ms. Simon previously served as the Senior Internal Auditor for Kimberly-Clark in Roswell, GA, with responsibility for developing data analytics around Foreign Corrupt Practices Act and for other internal audits. She led special audit and compliance projects on the Internal Audit team, including creating metrics for decentralized compliance functions to measure the effectiveness of the corporate-wide compliance program and developing the compliance website. Prior to that, Ms. Simon was in Kimberly-Clark s Global Security department where she ran the anti-fraud program. Prior to joining Kimberly-Clark, Ms. Simon worked at both PwC and Ernst & Young, two of the Big Four accounting firms. She conducted external audits and worked on forensic accounting investigations with these firms. She also worked at Global Payments, a payment processing company, and built out their Sarbanes-Oxley compliance program. Ms. Simon currently serves on the Board of Directors for the Atlanta Compliance and Ethics (ACE) Roundtable and the Board of Regents for the Association of Certified Fraud Examiners (ACFE). She is also a member of Women in Cable Telecommunications (WICT). Ms. Simon holds Bachelor of Science and Masters of Science Degrees in Accountancy from East Carolina University. She is a Certified Public Accountant in the states of Georgia (active) and North Caroline (inactive) and a Certified Fraud Examiner. Ms. Simon is married and has four children. She is an avid marathon runner with a goal to complete a marathon in all 50 states. 3

4 Jeff Matthews, CPA, CFE, has more than 20 of experience in financial investigation, forensic accounting and litigation support, spending many years practicing in Big Four firms. He has substantial experience as a certified fraud examiner (CFE), leading many financial, federal and state investigations. As a member of the Association of Certified Fraud Examiners (ACFE), he serves on faculty while providing continuing education programs to organizations and entities throughout the country. Jeff has been instrumental in developing proprietary anti-fraud and compliance tools for the forensic and litigation community. Jeff is currently serving on faculty at the University of Texas Arlington for their Forensic Accounting and Fraud Investigations MBA program. He earned a Bachelor of Business Administration in Accounting from University of Louisiana at Monroe. For proposals - engagement partner profile: Jeff Matthews began his career as an investigative auditor for the State of Louisiana. After nearly five years and dozens of investigations, he was recruited to Dallas to work for a Big Four accounting firm. He eventually advanced to partner. He currently is the National Partner in Charge of Weaver's Forensic and Litigation Practice. During the course of his career, Mr. Matthews has received multiple awards from the Institute of Internal Auditors: notably, he was the 2013 International Certified Fraud Examiner of the Year, an award given annually to just one out of 85,000 members. He is the past president and chapter advisor of the Dallas Chapter of ACFE and a faculty member for the National ACFE. He also created a curriculum on fraud investigations, which he teaches at the University of Texas. He has conducted hundreds of fraud examinations and testified before grand juries, in mediations, and in arbitration, as well as for state and federal civil trials. His investigations and related testimony routinely include assessing conflicts of interest. Mr. Matthews is currently preparing to testify in his most recent investigation, in which he was hired by one of the state's largest school districts to investigate conflicts of interest between a board chairman and a number of vendors. He concluded that campaign contributions by significant district vendors had gone unreported in clear violations of state and federal law. Further, the chairman directed purchases from said vendor in violation of district and state policy.. 4

5 Bret Hood became a member of the ACFE faculty as well as an adjunct professor of forensic accounting for Mt. St. Mary s University after serving 25 years as a Special Agent in the FBI. During his tenure with the FBI, Bret worked many complex financial crime, money laundering, corruption and major cases such as the 9/11 terrorist attack, the HealthSouth fraud and the Maricopa Investments case. Since 2000, Bret has been a master facilitator who has traveled the world teaching public and private sector employees how to develop effective anti-fraud, anti-bribery, anti-corruption and anti-money laundering programs. Bret has published articles in Fraud Magazine, Compliance and Ethics Professional magazine, and ACAMS Today. Bret is a federal-court certified expert in money laundering and financial crimes. Bret is also the author of the critically acclaimed books, Eat More Ice Cream: A Succinct Leadership Lesson for Each Week of the Year & Get Off Your Horse! 52 Succinct Leadership Lessons from U.S. Presidents. Currently, Bret serves as an instructor, investigative consultant, and as an expert witness for 21st Century Learning & Consulting LLC ( Tom Golden is a retired PricewaterhouseCoopers (PwC) Partner and former leader of PwC s Chicago Forensic Accounting Investigation practice. Tom has a national reputation in forensic accounting and fraud investigation and continues to lead highprofile investigations. He has been quoted/profiled in several worldwide publications including Journal of Accountancy, USA Today, The Financial Times, Business Week, Chicago Tribune, The Age (Melbourne, Australia) and Fraud Magazine. He has extensive testifying experience and is a frequent speaker, having conducted fraud investigation training seminars for both U.S. and foreign organizations, the FBI and IRS. Tom was the lead author of the award-winning Wiley book A GUIDE TO FORENSIC ACCOUNTING INVESTIGATION, now in its second edition. He earned his MBA from Indiana University, is a CPA, Certified Fraud Examiner (CFE), former chairman of the Board of Regents for the Association of Certified Fraud Examiners (ACFE) and has been awarded the title of Regent Emeritus. He was one of the fraud experts appearing in the 2017 film ALL THE QUEEN S HORSES documenting the largest municipal fraud in our nation s history. Tom was an adjunct professor at DePaul University, developing and teaching the school s first Forensic Accounting Investigation course in Tom also served on the board of the Better Government Association (BGA), five years as its Chairman. He has recently turned his attention 5

6 to the literary world with the publication of his first novel inspired by his first fraud discovery on his first public company audit SUNDAY NIGHT FEARS. For more information about Tom please visit his website at 6