The Better Business Bureau serving the Northwest is a sponsor of the Annual Fraud Conference. The Better Business Bureau Serving the Northwest is working to maintain a marketplace where buyers and sellers trust each other. Working with businesses, law enforcement and consumers is an effective way to continue to reduce fraud and identity theft. BBB uses tools such the BBB ScamTracker, its online directory, mediation and arbitration services to assist consumers and businesses. BBB serves as a gateway for businesses and consumers who need assistance with fraud and identity theft. ®

hWednesday October 24, 2018g7:30 – 8:00 a.m. Registration & breakfast 8:00 – 8:05 a.m. Announcements8:00 – 8:10 a.m. Tyler Russell Better Business Bureau8:15 – 9:45 a.m. Tiffany Couch Interviewing Tips for Auditors 9:45 – 10:00 a.m. Break (coffee, tea, water provided)10:00 – 12:00 p.m. Brian Steverson An Ethics Primer for Fraud Examiners 12:00 – 1:00 p.m. Lunch provided

1:00 – 2:15 p.m. Jean Ann Gabby Ego and Fraud2:15 – 3:15 p.m. Dale Willits Adolescent Employment, Delinquency and Social Networks 3:15 – 3:30 p.m. Break (coffee, tea, water provided)3:30 – 4:30 p.m. Duane Stanton Law Enforcement Interviewing Practices

hThursday October 25, 2018g7:30 – 8:00 a.m. Registration & breakfast 8:00 – 8:05 a.m. Announcements8:00 – 8:10 a.m. Tyler Russell Better Business Bureau 8:15 – 9:45 a.m. Andrew Healey, Chief Technology Officer, ISOutsoucrce Easy Wins for Big Problems: Information Security for Small and Medium Sized Business9:45 – 10:00 a.m. Break (coffee, tea, water provided) 10:00 – 12:00 p.m. Joe Rogers Stolen Valor, an in-depth look into the Purple Heart Fraudster12:00 – 1:00 p.m. Lunch provided1:00 – 3:00 p.m. David Wall “City of South Mountain: A Case Study of Fraud Audit in Small Government.” 3:00 – 3:15 p.m. Break (snacks provided)3:15 – 4:30 p.m. Area Law Enforcement and Legal Representatives Panel Impacts of Marijuana on Area Crime

Session DescriptionsWED. OCT 24, 2018 8:15 – 9:45 A.M.

INTERVIEWING TIPS FOR AUDITORSPresented by Tiffany R. Couch CPA/CFF, CFEYour professional standards require you to consider the risk of fraud in an organization and to rely on interviews of management and staff to satisfy this requirement. In this course we will talk about the fact that just 4 percent of all frauds and discovered by external auditors, examine the reasons why those statistics are so low, and incorporate ways to bring more success to the informational interviews you conduct as an auditor. Attendees will learn what an “interview” is, how to overcome what Tiffany calls “The Scarlet Letter ‘A’” (A is for Auditor!), and learn to basics of verbal and nonverbal cues, structuring questions, and understanding the dynamics of setting up an appropriate interview setting.

Tiffany Couch is the CEO and founder of Acuity Forensics, a Pacific Northwest forensic accounting firm with a national presence. She has more than 21 years of experience in the field of accounting with the last 14 years focused completely on forensic accounting related engagements. Her expertise is in matters involving fraud investigation, forensic accounting, contract and regulatory compliance, internal control risk assessment, and complex litigation. She has provided expertise as a source to the New York Times, NPR, Wall Street Journal, Forbes Magazine, Financier Worldwide Magazine, and First Business News. She is also a regular contributor to multiple industry publications and has been interviewed by regional, national and international broadcast news stations. Ms. Couch is the winner of the 2014 James R. Baker Speaker of the Year, presented by the ACFE to honor an individual who has demonstrated the true spirit of leadership in communication, presentation and quality instruction. She serves as a faculty member for the ACFE and

recently completed a two-year term as Vice-Chair and Chair of the ACFE’s Board of Regents.Ms. Couch is the author of The Thief in Your Company, available at Amazon.com, BarnesandNoble.com HudsonBooksellers.com and the ACFE Bookstore.

WED. OCT 24, 2018 10:00 – 12:00 P.M.

ETHICS AND FRAUD INVESTIGATION

Brian Steverson, PhDA review of the basic elements of the professional and ethical responsibilities of fraud examiners. Additionally, we will look at a few ethical missteps that can occur during fraud examinations.

Dr. Brian K. Steverson is the John L. Aram Chair of Business Ethics in the School of Business Administration at Gonzaga University, and Faculty President. Prior to assuming the Aram Chair, in 2008, he was a member of the Philosophy Department since 1992. He received his Ph.D. from Tulane University in 1991. His main areas of current scholarship are business ethics, professional ethics, and the ethics of entrepreneurship. His research interests include the ethics of pre-employment screening for psychopathic disorders, the growing movement for professionalizing business management, the Jesuit model of business education, and the use of choice architecture as a management technique. His work has appeared in Environmental Ethics, the Online Journal of Ethics, Topics in Contemporary Philosophy, the Business and Professional Ethics Journal, the Journal of Ethics & Entrepreneurship, and the Journal of Jesuit Business Education.

WED. OCT 24, 2018 1:00 – 2:15 P.M.

EGO and FRAUD FOLLOW THE TRAIL … CONNECT THE DOTS … WHAT THE FOUNDERS KNEW THAT WE DO NOTPresented by Jean Ann Gabby, MSWhat if we had an early warning detector system to more accurately profile for fraud potential? What if that could be found by looking at this common misuse of conscience through the lens of Ego Development? And what is that, exactly? Our EGO is our maturity level or “identity” at different stages in life. It’s “Who we think we are.” If we think we’re above the law and smarter than everyone else or experience guilt only as getting caught, or cannot hold two different perspectives simultaneously, this fraud-prone developmental stage is detectable through casual conversation if the right questions are asked. The EGO – the self, the sense of identity – is a measure of how much of the big picture we can see. It develops and matures in identifiable, measurable stages, with each new stage bringing a more advanced perspective-taking ability. Accordingly, the language in the US Constitution is written from the highest measurable perspective and will always be strenuously debated from beneath.While all developmental stages can commit fraud and certainly do, two particular stages seem most susceptible to its lure. If professionals had a working awareness of a few obvious indicators of a person’s developmental stage (maturity level), then perhaps we can use preventative measures to make fraud more difficult.

Jean Ann’s #1 specialization is helping adult clients grow up. While this may sound quaint and charming, she is addressing the national epidemic of elongated adolescence and children raising children, one client at a time.

She holds a Master of Science in Counseling Psychology & Human Services with extensive divorce & child custody mediation training from the National Center for Mediation Education in Washington D.C. Aided by a couple of Business degrees and 30 years as a Senior Account Executive in television advertising with Disney, CBS, & Fisher Communications in Seattle, she began private practice as a counselor in 1993. Her Master’s thesis, “The Relationship of Ego Development and Narcissistic Vulnerability to Divorce-Transition Impasse,” was written in cooperation with the Harvard Graduate School of Education, and the theory’s founder. A former Idaho Court Approved Divorce & Child Custody Mediator, Jean Ann pioneered the first Counselor-Mediator practice in her city and mentored other counselor-mediators.

Happy and content these days in her one-person private practice as owner/provider of Ego Matters Counseling & Mediation in Coeur d’Alene, Jean Ann provides personal, marital, and relationship counseling, communication training, conflict resolution, and sales & marketing strategy coaching. She was married 35 years, has 3 children, 7 grandchildren, 5 great-

grandchildren, and several books underway.

WED. OCT 24, 2018 2:15 – 3:15 P.M.

ADOLESCENT EMPLOYMENT, DELINQUENCY, AND SOCIAL NETWORKSPresented by Dale Willits, PhDThough employment is typically thought of as a protective factor against crime, adolescent employment is paradoxically a risk factor engaging in criminal behavior. One proposed explanation for the relationship between adolescent employment and criminality is that adolescent employment provides access to more adult and to more criminogenic networks as a function of the types of jobs that adolescents typically occupy. Data from the National Longitudinal Study of Adolescent to Adult Health (Add Health) indicate that while work is a risk factor for criminality, the effect of work is mediated by network characteristics, suggesting that any deleterious effects of work on criminality for adolescents is a function of who working adolescents spend time with. The implications of this work for the study of workplace crime are discussed.

Dale Willits, Ph.D., is an assistant professor in the Department of Criminal Justice and Criminology at Washington State University. His research broadly focuses on exploring how context shapes crime, criminality, and criminal justice outcomes. He is currently working on projects examining the effects of marijuana legalization on crime and criminal justice in Washington, the etiology of crime at the situational level, and is developing research to systematically examine the outcomes of police-community interactions. His work is currently funded by the National Institute of Justice and the Washington Traffic Safety Commission.

Session Descriptions

THUR. OCT. 25, 2018 8:15 – 9:45 A.M.

EASY WINS FOR BIG PROBLEMS: INFORMATION SECURITY FOR SMALL AND MEDIUM SIZED BUSINESSPresented by Andrew Healey, Chief Technology Officer, ISOutsourceThe impact of a security breach can be devastating! And the threats are overwhelming. Many of us have practically given up on the idea that we can reasonably secure our business, ourselves, or our family. This talk will provide a short background of how we got here, what current threats look and feel like, and some easy wins you can walk away with to help defend your organization, clients, family, and self.

Andrew Healey, the Chief Technology Officer at ISOutsource, is a proponent of simple security done right and regularly shares this message whenever he can. He has nearly 20 years of technology and leadership experience and holds a master’s degree in Cybersecurity and Information Assurance.

Session DescriptionsTHUR. OCT. 25, 2018 10:00 – 12:00 A.M.

STOLEN VALOR AN IN-DEPTH LOOK

INTO THE PURPLE HEART FRAUDSTERPresented by Joe Rogers

ASAC Rogers will present an overview of the types of investigations conducted by the Social Security Administration, Office of the Inspector General. Additionally, he will present a detailed analysis into the fraudulent scheme perpetrated by Darryl Wright who used his skills to victimize eight separate state and federal agencies out of hundreds of thousands of dollars as well as unearned military medals including a Purple Heart. This case was featured on the TV show American Greed.

Joe Rogers is the Assistant Special Agent in Charge (ASAC) with the Social Security Administration/Office of the Inspector General (SSA/OIG) for the Seattle Field Division. In his positon, ASAC Rogers supervises the Special Agents conducting criminal investigations in the States of Washington and Idaho. ASAC Rogers has worked as a criminal investigator for SSA/OIG for 15 years. Prior to working for SSA/OIG ASAC Rogers held positions as a Special Agent with the U.S. Department of Health and Human Services/Office of the Inspector General, the Environmental Protection Agency/Office of the Inspector General, and the Washington State Department of Revenue. Prior to working for the Federal Government and the State of Washington, he worked for several years as a Private Investigator in the Seattle, Washington area. He received an Honorable Discharge from United States Army where he worked as a Military Police Officer. He received a B.A. degree in Law and Justice from Central Washington University and is a Certified Fraud Examiner. ASAC Rogers has over 26 years of experience conducting criminal investigations relating to all aspects of white-collar crime on both the state and national level and has been featured in interviews on the ABC show Nightline and the CNBC show American Greed

WED. OCT 24, 2018 3:30 – 4:30 P.M.

LAW ENFORCEMENT INTERVIEWING PRACTICESPresented by Duane StantonThe presentation will address police interview and interrogation practices that include legal coercive and deceptive techniques that have led to false convictions, as well as best methods for protecting the accused during custodial interrogations. Multi-state statutes, policies, and procedures will also be discussed in order to illustrate differences

in state law enforcement interview and interrogation practices. In addition, state variances in regulatory oversight of police recording methods will be introduced. Duane Stanton has more than 25 years of domestic and international policing experience as a former state police and U.S. Army Civil Affairs Public Safety Officer. He is a graduate

of the F.B.I. National Academy and currently a PhD Candidate with Washington State University. His research includes peer reviewed publication and co-authorship surrounding police interrogation and recording approaches and their related outcomes.

THUR. OCT. 25, 2018 1:00 – 3:00 P.M.

CITY OF SOUTH MOUNTAIN A CASE STUDY OF FRAUD AUDIT IN SMALL GOVERNMENT

Presented by David Wall, JD, CPA, CFEIn September 2015 the external auditor of the City of South Mountain suspended its audit and refused to issue any report due to irregularities involving two city contractors. The matter was referred to a forensic auditor to resolve the issues identified by the external auditor. This presentation details that forensic audit and one you won’t want to miss. David Wall has been employed in the areas of financial investigation and fraud examination in Southern California for over 25 years. Mr. Wall is a fraud specialist, with credentials as a certified public accountant, certified fraud examiner, and licensed attorney. Mr. Wall is a principal in the forensics practice of CliftonLarsonAllen LLP, the ninth-largest public accounting firm in the US, with offices in Downtown Los Angeles, Pasadena, Glendora, and Ontario, California. Mr. Wall leads forensic investigations in governmental entities, nonprofit organizations, and middle market corporations. He represents a number of prosecutorial offices, including the Riverside County District Attorney, and works on behalf of private litigants in state and federal litigation involving fraud, embezzlement, breach of fiduciary duty, fraudulent transfer, and similar claims. His specialties include the acquisition,

reconstruction, and analysis of financial records, and the presentation of observations and opinions to judges and juries.

Session Descriptions

THUR. OCT. 25, 2018 3:15 – 4:30 P.M.

IMPACT OF LEGALIZED MARIJUANA ON AREA CRIMES PANEL DISCUSSION Presented by Area law enforcement and legal RepresentativesThis panel will discuss the impact legalized marijuana has made on local crime – theft, fraud, money laundering, etc.

Terms and conditionsGROUP DISCOUNT

A discount off the full conference registration price is available to a group of 2 or more individuals from the same organization, registering together. To receive a discount for your group, all members must submit payment at the same time. The Group Discount and the Chapter Member Discount may not be combined (i.e., maximum

discount per person is $25.00).

PAYMENTFull payment is required at the time of registration, unless prior arrangements have been made. Event fees do not include travel, lodging, or incidentals.

CANCELLATION POLICYOur cancellation policy is intended to keep costs low for attendees. Due to financial obligations incurred by the Spokane Chapter of the ACFE, you must cancel your

registration prior to October 16, 2018 in writing by sending an e-mail to spokanefraud@gmail.com. No refunds or credits will be given for cancellations received after this date. Those who do not cancel and do not attend are responsible for the full registration fee. Terms and conditions are subject to change without notice.

GUESTS/ALTERNATESAll guests must register to attend and are subject to all associated terms and conditions. Alternates may attend if registered attendees

are not available on the conference dates.

CONFERENCE AGENDA At times, it is necessary to cancel, reschedule, or substitute a conference session, speaker, and/or topic after registration has been confirmed.

We reserve the right to alter this program, if necessary, without further notice.

PREREQUISITESThere are no prerequisites for the conference sessions.

CONFERENCE MATERIALSAll conference materials provided to us in advance by our presenters will be emailed to registrants prior to October 24, 2017.

Hard copies of the materials will not be provided during the conference.

INTERNET & POWER OUTLETSThe Spokane Chapter of the ACFE is not responsible for wireless internet access, internet service issues, or for providing power outlets at

the conference facility.

EARLY REGISTRATION PRICING CLOSES SEPTEMBER 21!

ATTENDEES RECEIVE:16 hours of continuing education credit for the 2 days (8 credit hours per day), including 2 hours of ACFE qualified ethics credit. Ethics credit has not been approved by the Idaho or Washington State Boards of Accountancy. Conference sessions begin at 8:10 AM and end at 4:30 PM

each day. Breakfast and lunch are included with your registration fee.

FACILITY ADDRESS:The Centennial Hotel Spokane – formerly Hotel RL

303 W North River Dr, Spokane, WA 99201Visit their website at www.centennialhotelspokane.com for venue information. The venue’s wireless internet system will be made

available to attendees. Power outlets in the conference room are very limited.

ACCOMMODATIONS:A discounted rate (based on availability) of $101 per night (plus applicable taxes) has been obtained

through The Centennial Hotel Spokane. TO BOOK A ROOM, call Toll Free 1.844.733.3305 or Local 1.509.326.8000 and refer to this code SPOK1023.

Questions? No availability? Contact Mary Jean Jacob The Centennial Hotel Spokane MJacob@centennialhotelspokane.com 509.755.6644

Spokane Chapter of the ACFE Annual Fraud ConferenceOctober 24-25, 2018

To register with check or money order, please mail your registration form with your payment to the Chapter address provided on the form.

Pricing options and discounts (registration fee includes breakfast, lunch and snacks each day):Full Conference, Discounted price for registrations postmarked on or before September 21, 2018 $375Full Conference, After September 21, 2018 $425Law enforcement Full Conference (30 seats available); Other discounts do not apply $80Day 1 Only – October 24, 2018 $220Day 2 Only – October 25, 2018 $220Student Price - Must be enrolled at least half time; Proof of enrollment must be submitted with application; Other discounts do not apply $40 per dayLaw enforcement Single day (20 seats available per day); Other discounts do not apply $40 per dayMulti-registrant discount - For a group of 2 or more individuals registering from the same organization, please deduct $25 per person. This discount may not be combined with the Spokane Chapter Member discount.

Spokane Chapter Member discount - For members of the Spokane Chapter of the ACFE only, please deduct $25 per person. This discount may not be combined with the Multi-registrant discount.

Name Employer

Address City State Zip

Email Phone

Registration: q Full Conference q 10/24 ONLY q 10/25 ONLY

Payment Type: q Check q Money Order

Students: Please provide a copy of your Fall 2018 class schedule with your registration

School Student #

Please mail your registration form and payment to the Chapter address below.

SPOKANE CHAPTER OF THE ACFE PO BOX 874 SPOKANE, WA 99210

PRE-REGISTRATION WITH PAYMENT IS REQUIRED REGISTRATION CLOSES OCTOBER 17, 2018