Internal Fraud Prevention and Detection: Incorporating AI into the Internal Control Process

Date: Tuesday, March 26, 2024
Time: 02:00 PM ET / 01:00 PM CT / 12:00 PM MT / 11:00 AM PT [Prevailing Time]
Presenter: Steve Dawson, CPA, CFE, President, DFG
Moderator: Wayne Sine, CPA, Education Director, National Association of Accountants for Cooperatives
Learning Objectives:
At the conclusion of this session, participants should understand,
1. What Artificial Intelligence is and how it is currently misunderstood,
2. Current AI tools already available for business use,
3. How to incorporate AI into fraud prevention and detection processes to strengthen the Cooperative’s overall internal control / anti-fraud program.
Field of Study: Accounting
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group Internet-based
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
Members should visit the Recordings Catalogue to view all available recordings for free and on-demand. Join NSAC today to enjoy this benefit.
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Course Description

Artificial Intelligence (AI) can be an ominous and misunderstood term. Rather than the threat of job replacement, AI should be viewed as a useful set of tools to augment the human function within sound internal controls processes. This session introduces the ways that AI can be incorporated now to not only prevent, but detect internal fraud, and thus strengthen the organization’s overall anti-fraud program structure.

Presenter and Moderator Bios

Presenter: Steve Dawson, CPA, CFE, President, DFG

Steve Dawson is the President of DFG and for almost 40 years has performed forensic investigations, internal control design consulting, accounting records reconstruction, litigation support services, and forensic training services for various industries located throughout the United States. He has worked closely with the United States Securities and Exchange Commission, the FBI, the Texas Rangers, and other state and federal agencies. Mr. Dawson investigates cases of internal fraud throughout the country, and also assists organizations in the development of proper internal control / anti-fraud programs. He is a graduate of Texas Tech University with a degree in Accounting and holds a Certified Public Accountant certificate in Texas and a certificate as a Certified Fraud Examiner.

Moderator: Wayne Sine, CPA, Education Director, National Association of Accountants for Cooperatives

After retiring as Tax Director for Southern States Cooperative, Wayne Sine was asked to serve as Education Director for NSAC. He has been a long-time and active member of NSAC, having served as past President of the Atlantic Chapter and past Chair of the Tax Committee. In addition to his work with NSAC, Wayne has served on the Legal, Tax, and Accounting (LTA) Committee of the National Council of Farmer Cooperatives, Chaired the Tax Committees for both the Virginia Chamber of Commerce and the Virginia Manufacturers Association, served on the Tax Policy Committee of the Virginia Society of CPAs, and served as past Region Vice President for the Tax Executives Institute.

Free for NSAC Members / $56.00 for Non-Members

Delivery System

  • All programs are delivered using the Zoom platform.
  • Confirmations will include log-in instructions.
  • Participants are able to participate using any device with an Internet connect (if the device does not have speakers, the participant can also dial-in) or they can participate with audio only by dialing in.
  • All registrants will receive a link to the CLN’s recording by email within 48 business hours of event’s conclusion.
  • There will be assistance available to help with technical and connectivity issues up to 10 minutes prior to the start of the presentation.


All registration is done on-line and each guest must provide their name and email address to participate. All NSAC members may register for free. Non-members may register for a nominal fee.

Refund Policy

NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and provides notification to 48 hours prior to the session, a credit will be provided for a future CLN. Alert the NSAC staff member monitoring the CLN if technical difficulties are encountered and technical support will be provided to eliminate problems with future CLNs.

Additional Information

Live participation is required for CPE credit and polling questions must be answered to document your active participation. All registrants will receive an email following the session with links to the slides and/or handouts, and a link to the CLN recording (unless otherwise stated). If you are unable to participate in the live session, you can still watch the recorded session, but you will not be eligible for CPE credits. Those eligible for credits will receive their certificate by email with 7 business days.

For more information regarding NSAC CLNs or administrative policies such as complaint and refund, contact the NSAC Headquarters, 7946 Clyo Road, Suite A, Centerville, OH 45459, 937-222-6707, or