11th Annual Fraud &
Computer Crimes Seminar

May 11-12, 2010

Tampa Police Explorer's Color Guard

Speaker Topics and Biographies

(Click on highlighted topics to download presentations.)

"How to Steal Fuel Tax"

A presentation designed to create awareness related to fuel tax evasion helping auditors and investigators recognize fraudulent activities.

• Discuss how to create awareness related to fuel tax avoidance

• Discuss some of the methods used to avoid paying the tax

• Show how to recognize the fraud activity

• Demonstrate how organized crime is involved

Peter J. Steffens, Core Owner, Compliance Determination Process
Florida Department of Revenue

Education: B.S. Accounting, Florida State University

License: C.P.A. State of Florida

Employment: Florida Department of Revenue, 33 years

Speaking Credits (examples): Federation of Tax Administrators, Florida Institute of CPA’s, Florida Petroleum Marketers & Convenience Store Association, Florida Finance Officers Association, Southeastern Association of Tax administrators, Institute of Internal Auditors, American Petroleum Institute and numerous others of the last 25 years.

Other Relevant Activities:

Developer and instructor of training courses for the Florida Department of Revenue and Federation of Tax Administrators

Department of Revenue Expert Witness on Tax Audit Procedures and Policies

"Bank Fraud in Auto Dealerships"

• Explain why automobile dealerships rely on lending institutions

• Discuss the lending process

• Learn about the four primary types of fraud between dealerships and lenders

• Discuss how to mitigate fraud occurring

• Discuss some case studies

Gil Van Over, President and Founder of gvo3 & Associates

Gil Van Over is the President and Founder of gvo3 & Associates, specializing in developing and implementing compliance strategies within the F&I and Sales departments of automobile dealerships. "...this guy Van Over, his expertise in the arena of legal compliance in the sales and F&I processes is unrivaled. In other words, this guy is the ultimate bad-ass when it comes to keeping a dealership operating within the ever-changing guidelines of the law." Jim Ziegler, Dealer Magazine, April 2004

Prior to forming gvo3 & Associates, Gil was the Chief Operating Officer for Premier Auto Finance, a management company that managed auto finance portfolios for auto dealerships. He has over twenty-five years experience working with automobile dealerships in the consumer and auto financing industry. Gil is a founding member of DealerTrack's Compliance Advisory Council which lends its expertise in areas such as new laws and regulations, current dealership practices, activity by state and national associations, relevant new case law, and compliance-related products and services.

He is also on Mosaic-Interactive's Board of Directors. Gil was honored as a member of F&I Management and Technology Magazine's "2004 Who's Who in F&I". His industry certifications include the Association of Finance and Insurance Professionals and the Institute For Ethical Behavior. He is a charter member of the National Association of Dealer Counsel, a trade group that works to assist auto dealers and their attorneys with litigation defense.
Gil holds a Bachelor of Science in Business and Management from the University of Redlands. In addition to his consulting and expert witness duties, Gil speaks and writes about issues surrounding today's F&I department.

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"Digital Forensics in Depth: The Many Hiding Places of Electronically Stored Information"

Summary: The presentation covers digital forensics and high tech crime, including highlighting some of the many places where computer crime investigators look for information. Attendees are not required to possess technical skills however basic computer usage knowledge is assumed.

Matthew Shannon, Agile Risk Management LLC

Matthew Shannon has seven years of professional experience in private industry, including KPMG LLP, ExxonMobil, and United Technologies. Mr. Shannon has successfully led multiple information security assessment engagements, including successful penetration of multi-million dollar financial institutions, both international and domestic. In addition, Mr. Shannon has been the lead investigator on numerous computer forensics engagements, including intellectual property theft and employment law. Mr. Shannon is also a well received speaker and author. He has instructed the United States Secret Service on specific digital forensics techniques and was a well received speaker at the DEFCON 11 annual Information Security conference in Las Vegas Nevada. Additionally, Mr. Shannon has been published in the International Journal of Digital Evidence for his work on incorporating statistical inference into digital forensics investigations as well as multiple bar journal articles and online digital forensics publications.

Mr. Shannon graduated cum laude from The University of Florida in Decision and Information Sciences(BSBA) in 1999. He is a member in good standing of ISSA, in addition, Matthew holds numerous professional information technology certifications, and has been a contributor to multiple open source information security projects including "The Honeynet Project" and "Sleuthkit".

"Interviewing Techniques & Related Case Reviews"

Never in the history of our country has it been more important for fraud investigators to have the ability to correctly assess the information (verbal and non verbal) provided by key witnesses in their investigations. The abilities to listen for comprehension, to establish real communication, and to strategically employ silence or pauses are often more important than what we have to say or ask. A successful interview is neither a debate nor a verbal exchange in which anything goes, as long as the interviewee does not catch on. Interviews are carefully planned and modified with realistic objectives and are flexible enough to meet unforeseen disruptions and reactions. Ethical interviewing is learned and perfected; it is not an inherited, skill and/or art.

The primary obstacle most interviewers have is overcoming the false assumption that because we do it so often, we do it well. This course is designed to give you the indispensable strategic advantage needed to conduct ethical interviews, while maintaining the highest degree of professionalism. This training will give professionals the tools they need to make critical and time sensitive decisions during a complex exchange between individuals, operating with imperfect verbal and nonverbal gestures controlled by their personal perceptions of the situation.

Guerry Hersey, Lead Instructor, IRS Criminal Investigation Academy

Guerry Hersey is a former IRS Special Agent and Lead Instructor at the IRS Criminal Investigation Academy (IRS-CI). As a Lead Instructor for the IRS-CI, he developed and delivered Advanced Interview Training for IRS Special Agents, international financial
investigators, and local law enforcement officers. Later as a Senior Instructor for the Behavioral Science Division of the Federal law Enforcement Training Center and head of Advanced Interview Training, he designed, developed and delivered advanced training to over 600 senior federal law enforcement investigators from the Department of Treasury, Homeland and Justice. He is currently an international financial investigations consultant, specializing in anti-corruption, anti-money laundering and financial investigation techniques. In 2005 he was recognized as “Professional Anti-Money Laundering Specialist of the Year” for his work in Indonesia by the Association of Certified Anti-Money Laundering Specialists (ACAMS). His interactive learning centered approach to training has won plaudits from the Department of Treasury, Department of Homeland Security, and numerous international training centers.

"Forensic Audits and Special Investigations"

This presentation provides an inside look at the U. S. Government Accountability Office’s Forensic Audits and Special Investigations Unit, a multidisciplinary team of auditors, analysts, criminal investigators, data experts performing cutting edge forensic audits and investigations of fraud, waste and abuse in Federal government that has application for all levels of government.

Matt Harris, Assistant Director of Criminal Investigations, GAO

Matt Harris is the Assistant Director of Criminal Investigations for the Government Accountability Office (GAO) Forensic Audit and Special Investigations (FSI) team. The mission of FSI is to provide the Congress with high quality forensic audits and investigations of fraud, waste, and abuse, and evaluations of security vulnerabilities and other requested
investigative services. This unit also monitors and manages fraud, waste,
and abuse tips received through GAO's fraud hotline. Mr. Harris manages of group of special agents, auditors and analysts and previously spent several years as a Special Agent for the Bureau of Alcohol, Tobacco and Firearms (ATF), and the Immigration and Naturalization Service (INS). He was also an Investigator for the New York State Office of Inspector General (OSIG). He is a Certified Inspector General (CIG), Certified Fraud Examiner (CFE), holds a Master of Public Administration-Inspector General (MPA-IG) from John Jay College of Criminal Justice, and his pursuing his doctoral studies focusing on government oversight and the IG community.

"Benford's Law"

An overview of Benford’s Law and how it can help audits and investigations look at areas of suspicious transactions. Examples of Benford’s Law with automated tools like ACL and Excel show the potential for fraud detection when seemingly random numbers deviate from the expected norm.

Ed Tobias, IT Audit Manager, Hillsborough County Clerk of the Circuit Court

Ed is currently the IT Audit Manager for the Hillsborough County Clerk of the Circuit Court
Ed Tobias has worked in the technology field for over 20 years. During his career, he has worked in government along with the public and private sectors in planning and assessing technology infrastructures, systems and application security, and disaster recovery planning. Over the last 5 years, Mr. Tobias has focused on information systems audits for regulatory compliance and the detection of fraud using automated data analysis tools. Mr. Tobias earned his MBA from the University of South Florida, holds a number of technical certifications from Cisco and Microsoft, and is a Certified Information Systems Auditor (CISA) and Certified Internal Auditor (CIA).

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"Money Laundering"

The presentation will review the basics of money laundering and the red flags to look for. We will review suspicious activity reports (SARS) Requirements and writing a proper report. The presentation will cover lookbacks and cease and desist orders. We will then review case studies.

Jose I. Marrero, MRW Consulting Group LLP

José I. Marrero brings experienced leadership and an extensive background in various law enforcement, investigative, consulting, and management capacities to the MRW Consulting Group LLP. During his more than 28 years of experience with the Internal Revenue Service he served in many roles, including revenue agent, special agent, group manager, regional analyst, division chief/special agent in charge, and deputy director in the Criminal Investigation Division. Most recently, Jose was a Partner in Rachlin LLP's Advisory Services division, where he provided consulting services for attorneys and business clients nationally and internationally. José I. Marrero is a Partner with the MRW Consulting Group, a firm specializing in law enforcement management consulting, forensic accounting, litigation support, and income tax controversies. He brings experienced leadership and an extensive background in various law enforcement, investigative, consulting, and management capacities to the firm. During his more than 28 years of experience with the Internal Revenue Service he served in many roles, including revenue agent, special agent, group manager, regional analyst, division chief/special agent in charge, and deputy director in the Criminal Investigation Division. Most recently, Jose was a Partner in Rachlin LLP's Advisory Services division, where he provided consulting services for attorneys and business clients nationally and internationally. José retired from IRS-Criminal Investigation as the Deputy Director, Strategy. Headquartered in Washington, DC, José directed the policies and programs of Criminal Investigation employees in the Office of Strategy. These programs included Finance, Human Resources/Personnel, all Information Technology issues; National Operations Center (NOC), Business Systems Programs, Systems Development (SDS) and Knowledge Management (KM), National Criminal Investigation Training Academy (NCITA), Review and Program Evaluation (RPE), Planning and Strategy (P & S), and Legislative Affairs. In this capacity he also dealt directly with high ranking officials and staff including OMB, Senate Finance committee, US Treasury (Terrorism & Financial Intelligence-Terrorist Financing), Department of Justice – Tax Division and within IRS.

José began his Internal Revenue Service career in 1975 as a taxpayer service representative in Puerto Rico. He became a revenue agent in 1977 in New Orleans and became a special agent in 1979. He has held increasingly responsible positions as group manager in Cheyenne, Wyoming, and Denver, Colorado, senior regional analyst in Dallas, Texas and as Chief, Criminal Investigation Division in Jackson, Mississippi, St. Paul, Minnesota and Plantation, Florida. Before his retirement, he was the highest-ranking Hispanic in Criminal Investigation (Chief/SAC), a distinction he held since his initial appointment as Chief in Jackson, Mississippi in October 1989. Upon his selection as the Deputy Director, Strategy he became the highest ranking Hispanic to ever hold that position in Criminal Investigation. Mr. Marrero held a Top Secret clearance while with IRS-Criminal Investigation and currently holds a Secret clearance. Mr. Marrero has a background in accounting, attending the University of Arizona and the University of Texas at El Paso in the early 1970's. He has a BBA from InterAmerican University in Hato Rey, Puerto Rico and is fully bi-lingual.

Luis O. Rivera, MRW Consulting Group LLP

Luis O. Rivera is currently a Partner in the MRW Consulting Group, LLP, a firm specializing in white collar crime litigation support, international and domestic investigative services, civil and criminal tax controversy, antimony laundering and bank secrecy act services, financial fraud investigations and law enforcement training and reviews Prior to MRW, Luis worked in a Public Accounting firm in South Florida in the Advisory Services Division. At the firm, Luis worked on variety of tax related matters including matrimonial cases, tax audit, litigation support and collection and criminal tax matters. Luis expanded the Firm's practice to include work on Money laundering/forensic accounting matters internationally. Luis brings 28 years of experience with the IRS and the Agency for International Development (USAID) where he served as Special Agent, Foreign Service officer, Supervisory Special Agent, task force Deputy Director and Assistant Special Agent in Charge (ASAC) of the Miami Field Office. As ASAC in IRS Criminal Investigations, Luis directed field operations of a large field office (Miami) with over 160 employees, providing leadership over program implementation, business results and plan execution. He had investigative, administrative and approval authority over complex, multi-jurisdictional tax, money laundering (Bank Secrecy Act) and financial fraud cases covering South Florida, Puerto Rico and the US Virgin Islands. He developed criminal cases for trial and testified in various forums including US District court and administrative hearings. Additionally, he was responsible for implementing the IRS criminal Investigations business plan, conducting operational reviews, approving and overseeing tax fraud, white collar crime, and money laundering investigations, including undercover operations. He inter-phased extensively with the business, banking and financial sectors domestically and internationally. Luis served as a U.S. Diplomat with the IRS and the Agency for International Development (USAID). As Regional Attaché for IRS, he provided financial expertise and advice on fraud money laundering and law enforcement matters to the IRS, US Treasury and the US Embassy.

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FBI Cyber Crimes Unit

We will review the FBI Cyber Crimes Unit, what we do and types of cases we handle. We will review how the cases come to the unit, the way they are investigated, the priorities, and the make up of those cases. We will then go into a case presentation.

Adam Malone, Special Agent, FBI

SA Malone has been with the FBI since 2006. While with the FBI, SA Malone has investigated International Computer Intrusion crimes, National Security CyberIssues, and matters relating to the production and distribution of child pornography.

Prior to that, he was employed as a Sr. Systems Engineer with BAE Systems, N.A.While with BAE, SA Malone worked on projects designed to bring government networks into the 21st century. SA Malone is a veteran of the U.S. Air Force.

"Embezzlement Case"

As a business owner, Alan was a victim of employee embezzlement from a trusted employee. Alan will take you through the process of how it happened, what signals there might be, and how to protect your business. The presentation will give you warning signs, actual incidents, and prevention controls that you should implement.

Alan Bridges, President and CEO, GOT-RACK.COM

GOT-RACK.COM (Presently a DBA of Allpoints Equipment Company) as described by Alan Bridges, President and CEO, is the Sanford & Son at a new level of the Material Handling World. We have focused our efforts on buying and selling Used, Refurbished & New warehouse Racking for distribution and manufacturing facilities all over the United States, Canada and Caribbean. September 2009 marked our 17 year Anniversary of conducting business in the Tampa Bay area. Recently re-branding themselves for Sales and Marketing reasons, Allpoints Equipment became DBA GOT-RACK.COM to enhance their Internet Marketing Campaign and they have enjoyed great success ever since. Alan brings over 27 years of experience in the business of Material Handling Industry providing storage solutions for Warehouse and Distribution.

Alan has been a member of the CEO Council of Tampa Bay for over nine years, where he has participated on The Board of Directors for over 5 years as well as Vice Chaired for the CEO Roundtables. He receives a great deal of enjoyment and satisfaction helping CEO’s discover and conquer various trials and tribulations that are associated with the daily operations of a business. Alan also was a member of the Nationwide CEO group known as TEC. Alan participated in TEC for almost 6 years and received a great deal of knowledge from their CEO Training methodology. Additionally he has served on The Board of Directors for Life Path Hospice for over 5 years since the death of his Mother who benefited from the care of Life Path. Alan has served the Tampa Community throughout the last seventeen years through another well known charity organization known as The Thirteen Ugly Men. Through his time and effort, Alan continues to give back through many community efforts and wants to see the Tampa Business Community as well as the Charity Groups flourish in these difficult times.

Presently, Alan has been working a book entitled, “Fifty Ways to Leave your Money”. The book is comprised of a variety of true life experiences that business owners face on a day to day basis in regards to employee embezzlement and Fraud, with forty eight of the fifty chapters personally involving Alan. Alan will be sharing a presentation with us discussing 9 of the ways in which employees embezzled a staggering amount of money from his own organization, where he was the only authorized signature on the company’s business checking account. We must warn you in advance that Alan is a trained Professional and you should not allow your employees to attempt these in your own business without Alan’s personal consultation.