Fraud and Behavioral Ethics

Date: Tuesday, October 1, 2024
Time: 12:00 PM ET / 11:00 AM CT / 10:00 AM MT / 09:00 AM PT [Prevailing Time]
Presenters: Jeremy Epstein, CPA, CFE, CAMS, Partner, Crowe LLP, Sara Williams, Staff, Crowe LLP
Moderator: Wayne Sine, Education Director, National Society of Accountant for Cooperatives
Learning Objectives:
1. Understand the extent and negative financial impact of fraud and employee theft on your business.
2. Examine the best practices of internal investigations.
3. Analyze real-life fraud schemes including how the fraud was detected, what investigation steps were taken, and lessons learned.
4. Understand key fraud prevention and detection.
Field of Study: Behavioral Ethics
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.
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Course Description

The session will cover the extent and negative impact of fraud on organizations, including cooperatives;explore best practices of internal investigations, and key fraud prevention and detection; and discuss reallife fraud schemes.

Presenter and Moderator Bios

Presenter: Jeremy Epstein, CPA, CFE, CAMS, Partner, Crowe LLP

Jeremy Epstein is a Partner in Crowe’s Forensic and Legal Consulting practice based in the Chicago office. Mr. Epstein has over 20 years of experience providing forensic accounting and litigation support services to clients in a variety of industries. These matters have involved advising external and internal counsel dealing with intentionally misstated financial statements, employee theft of organizational assets, commercial and consumer loan fraud, “pay to play” and bid-rigging schemes, violations of the Foreign Corrupt Practices Act (FCPA), sources and uses of funds analysis, manipulation of loss reserves and contract compliance. Prior to Crowe, Mr. Epstein served as in-house forensic accountant at a Fortune Global 500 company, leading fraud and process investigations for Internal Audit and Corporate Investigations. Responsibilities included assessing enterprise-wide fraud risks, designing data analytics, evaluating the effectiveness of controls, and training IA staff on fraud and forensic accounting topics.

Mr. Epstein also leads Crowe’s forensic insurance practice. Services focus on the quantification and compilation of complex insurance claims for policyholders impacted by major setbacks such as cyberattacks, natural disasters, and theft/fraud.

Presenter: Sara Williams, Staff, Crowe LLP

Sara Williams is a consultant with Crowe's Forensic and Legal Consulting practice in Chicago. She has provided forensic accounting and litigation services across various industries, handling matters such as employee theft of organizational assets, commercial and consumer loan fraud, and merger/acquisition financial advising or dispute arbitration. Her expertise also includes federal grant regulations & allowable expenses, divorce financial valuation disputes, uses of funds analysis, manipulation of loss reserves, and contract compliance. A graduate of DePaul University with a BS in Accounting, Sara gained practical experience through internships with Crowe's Audit and Forensic practices and is currently pursuing her CPA certification.

Miss Williams consults with Crowe’s forensic and litigation consulting group. Services focus on conducting forensic investigations, review & analyses of reports or financials, and litigation support, which includes document review & cataloging, analyses for expert witness testimony & review of reports/analyses performed by others for final presentation to the clients.

Moderator: Wayne Sine, Education Director, National Society of Accountant 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.

Cost
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.

Registration

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 info@nsacoop.org 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 info@nsacoop.org.