Annual Toronto Fraud Forum Two Tracks: (1) Insurance Fraud, (2) General Fraud Wide Choice At A Reasonable Cost

Transcription

1 Annual Toronto Fraud Forum Two Tracks: (1) Insurance Fraud, (2) General Fraud Wide Choice At A Reasonable Cost ASSOCIATION of CERTIFIED FRAUD EXAMINERS Toronto Chapter & CANADIAN ASSOCIATION of SPECIAL INVESTIGATION UNITS Trillium Chapter SPECIAL INFORMATION 1. Early registration $15 discount. 2. Early bird discount date Sept Substitutions accepted anytime. 4. CFE education credits 7 hours 5. RIBO education credits TBA. Le Parc Conference Center, Hwy 7 & Leslie WHO SHOULD ATTEND! Investigators forensic accountants SIU staff from insurers internal auditors insurance claims examiners lawyers asset tracers police anti-fraud professionals courtroom evidence specialists corporate security Law firm staff Wednesday, September 25, 2013 (One Day) 8:00am (Registration) to 4:00pm Le Parc Conference Centre 8432 Leslie St., Thornhill, ON L3T 7M6 SW Corner of Leslie St. & Hwy#7 Price $220 + HST (Early Registration), $235 + HST After September 12, 2013 REGISTRATION (Fax is recommended): 1. Fax the Attached Registration Form to (416) Visa, MasterCard, Amex, Paypal PAYPAL: BEFORE SEPT 12: AFTER SEPT 12: acfe.toronto@sympatico.ca 4. Mail: Ms. Penny Hill, ACFE-Toronto Chapter, 3230 Yonge St., Box 1408, Toronto, ON M4N 3P6 3. Phone (416) Penny Hill, Administrator, ACFE-Toronto Chapter, if any questions 5. All cheques should be made payable to ACFE-Toronto Chapter (Banker for this event). 6. Alternate for registration enquiries up to Sept. 6 Tom Eby (416) ebyt@idirect.com GENERAL ENQUIRIES: Toronto Fraud Forum Registrar - Penny Hill acfe.toronto@sympatico.ca CASIU Co-Host Rep: Debbra Macdonald, , debbra@c3investigation.com ACFE Co-Host Rep: Tom Eby, , ebyt@idirect.com Additional Conference Brochures & Registration Forms: Choose the speakers and sessions that interest you from either Track 1 or Track 2. You are not limited to just one track. Substitution by a colleague allowed at any time Page 1 of 6

2 FACULTY and TOPICS (In Order of Appearance) INSURANCE AND GENERAL FRAUD TRACK Combined Three Online Tricks You Need to Know LUNCH KEYNOTE SPEAKER Kevin J. Ripa Computer Evidence Recovery Inc. Kevin is the owner of Computer Evidence Recovery Inc., in Calgary Alberta and Past President of Alberta Association of Private Investigators. He is also the Director of Computer Forensics for ASG Investigations headquartered in Detroit, MI. Mr. Ripa, is a former member, in various capacities, of the Department of National Defence serving in both foreign and domestic postings. He is now providing superior service to various levels of government,, law enforcement, and Fortune 500 companies, and has assisted in sensitive investigations around the world. Mr. Ripa is a respected and sought after individual within the investigative industry throughout North America for his expertise in Information Technology Investigations, and has been called upon to testify as an expert witness on many occasions over the past 20 years. As well, he has been involved in numerous complex cyber-forensics investigations. Mr. Ripa is an EnCase Certified Examiner, and a Windows Advanced Certified Forensics Examiner, and serves on the boards of the Alberta Association of Private Investigators, The International Intelligence Network, and the Canadian Association of Private Investigators. TOPIC: THREE ONLINE TRICKS YOU NEED TO KNOW Got a photograph from the Internet or elsewhere? Need to know where it was taken? Then sit down and watch the magic. Looking to walk through the wall of anonymity inherent in Twitter or Facebook? We will explain how to get at least one step closer to identifying a poster. How about being able to locate and download all past tweets, and track where the user was when they tweeted? We will also be talking about what is available and what is not, including legal process to gain information from Twitter, Facebook, Gmail, etc. Bring your online tracking questions and prepare to say WOW! INSURANCE FRAUD TRACK ADVANCEMENTS IN COLLISION REPORTING AND INVESTIGATION TOOLS Bob Gutwein, C.F.E., VP, Sales & Operations. Accident Support Services International Ltd.: Bob joined ASSI in Sept ASSI Ltd. operates 27 successful Collision Reporting Centers at various locations in Ontario and Alberta and is under contract to over 50 police services in Canada. Bob previously spent 30 years in the insurance industry, and managed claims offices in Winnipeg, Vancouver, and Hamilton before coming to Toronto. Highlights include leading the insurance investigation of the largest fraud/arson ring in Manitoba history and pioneering mediation as a form of Alternate Dispute Resolution in the insurance industry. Bob also planned, implemented and managed the Investigation Services Unit for a major insurer. Bob has been in the insurance industry serving in various insurance industry professional organizations including, Insurance Adjusters Assoc., ACFE, CASIU, and Canadian Insurance Claims Management Assoc., where he served as President of the Manitoba Chapter. Bob is a member of the IACP, SACOP, focusing on officer safety internationally. TOPIC (Track 1): Advancements in Collision Reporting and Investigation Tools: Accident Support Services has enhanced protocols and technologies used at the Collision Reporting Centres giving insurers more tools to use to identify and investigation suspicious cases. See how you can take advantage of these tools including a live demonstration of their data analytics software that lets insurers look for and investigation suspicious activity trends across the insurance industry. RED FLAGS OF ARSON IN VEHICLE FIRES Michelle Bradley, P.Eng., CFEI, CVFI Origin and Cause Inc., Michelle graduated with a Bachelor of Applied Science in Mechanical Engineering from University of Windsor and is a registered Professional Engineer in Ontario. Her work experience includes Equipment Engineer for Samsung Austin Semiconductor, Austin, Texas, as well as Test/Manufacturing Engineer for Ford Motor Company in Windsor. Michelle has been with OCI for over 10 years conducting investigations involving mechanical engineering related failures such as vehicle fires (from cars to transport trucks), large and small equipment fires, appliance failures resulting in floods or fires, and mechanical assessments (e.g. safes from alleged B&E s). She has been accepted as an expert witness in Civil Court in the Province of Ontario. Page 2 of 6

3 INSURANCE FRAUD TRACK 1 (Cont d TOPIC (Track 1): Red Flags Of Arson in Vehicle Fires: Michelle will discuss and show various indicators that will allow you to generate the right questions to ask when involved with adjusting a vehicle fire claim. The value of the information discovered during the initial and subsequent discussions with the insured and witnesses. KEY FACTORS WITH VEHICLE THEFT INVESTIGATIONS Gorden R. van der Grinten Freedom Lock & Security Inc.: Gord has been active in the security industry for 28 years and has been focusing on investigative and forensic locksmithing for the past 13 years. He is a certified locksmith and alarm technician and is the owner/operator of Freedom Lock & Security Inc. located in Grand Valley, Ontario. Gord has also retired from the Ontario Provincial Police after service over 30 years, six of which he was assigned to a specialized unit that conducted covert investigations requiring lock by-pass and the stealing of vehicles to facilitate devices being installed into them. Being a member of numerous security related organizations including the International Association of Investigative Locksmiths, Gord has often been called upon to share his knowledge with others. He has been sworn in as an expert in both civil and criminal court. TOPIC (Track 1): Key Factors With Vehicle Theft Investigations : Attendees will learn about the role of an Investigative and Forensic Locksmith and the value that this knowledge and information can bring to an investigation. Vehicles today are manufactured with the highest level of sophisticated electronic security. So how are these vehicles being stolen??? This session will discuss some of the techniques that are being used to steal vehicles, but will focus mainly on the lack of evidence from a reported theft and how data obtained from the electronic control modules can help to conclude that nothing other than a proper operating key was used. Attendees will also learn some KEY factors that will assist them with investigations. 10 MONTHS AFTER ONTARIO S AUTO INSURANCE ANTI-FRAUD TASK FORCE RECOMMENDATIONS George L. Cooke Retired President and CEO The Dominion of Canada General Insurance Company and EVP of E-L Financial Corporation Limited. Mr. Cooke has held positions with Price Waterhouse, Ontario Hydro, the Ontario provincial government (including Policy Advisor to The Hon. Robert F. Nixon, Deputy Premier and Treasurer); and S.A. Murray Consulting Inc. In 1999 he received an (HCIP) designation from Insurance Institute of Canada and an Honorary (LLD), from Assumption University, Windsor. Mr. Cooke s current directorships include: The Dominion of Canada General Insurance; Hydro One Inc., Insurance Bureau of Canada; and Canada Association. His past directorships include Atomic Energy of Canada; E-L Financial Corp; The Empire Life Insurance Company; Facility Association; Property & Casualty Insurance Compensation Corp. and Toronto Rehabilitation Institute. In July, 2011, Mr. Cooke was appointed by the Ontario Finance Minister to Ontario s Auto Insurance Anti-Fraud Task Force. TOPIC (Track 1): 10 MONTHS AFTER ONTARIO S AUTO INSURANCE ANTI-FRAUD TASK FORCE RECOMMENDATIONS: Where are we? What has been done? What still needs to be done? ORGANIZED CRIME AND MEDICAL CLINICS NEW YORK Richard Dubin, VP, Investigative Services IBC. : Rick has over 30 years of claims experience in the property and casualty insurance industry. Joining IBC in 2000, Rick leads a countrywide group of 50 investigators and investigative assistants on preventing, detecting and investigating organized crime on behalf of IBC s members. Rick and his team focus on government relations and fostering partnerships in an effort to change the legislative landscape to prevent the ease with which insurance crimes are committed. Rick and his team successfully advocated for the passing of federal Bill S-9, the Tackling Auto Theft and Property Crime Act, making auto theft an offence with harsher penalties and allowing for an increased law enforcement presence at major ports to stop the exportation of stolen vehicles. Rick also served on the Ontario Anti-Fraud Working Group regarding prevention, detection, investigation and enforcement to support further auto reform. Rick has a law degree from the University of Ottawa and a Chartered Insurance Professional (CIP) designation. A member of the (CICMA) and former member of Board of Directors for (CASIU), Rick taught at Continuing Education at George Brown College. TOPIC (Track 1): ORGANIZED CRIME AND MEDICAL CLINICS NEW YORK: This topic discusses a recent U.S. case investigated by the FBI, New York Police and NICB where organized crime modified their strategy to gain control over medical clinics that were required to be licenced and run by doctors in order to operate in the State of New York. This is the largest no-fault insurance fraud in U.S. history. Page 3 of 6

4 GENERAL FRAUD TRACK 2 THE ABC S OF COMPUTER FORENSICS Scott Weissent, CISA, CGEIT, EnCE Principal - Grant Thornton LLP Scott is a Principal in the Advisory Services practice at Grant Thornton and has over 14 years of experience in IT Audit, governance, security and computer forensics. He has significant experience in IT and internal controls evaluations related to financial reporting and also leads the National Forensic Technology Services practice, providing both lawyers and businesses with assistance in acquiring and analyzing computer data for the purposes of litigation, electronic discovery or improvement to corporate security. Scott has led a variety of computer forensic and electronic investigations throughout Canada, including electronic discovery services under the Nova Scotia provincial rules of civil procedure. Finally Scott has been qualified as an expert witness in the Ontario Supreme Court, has provided assistance to the New Brunswick Court of Queen s Bench concerning electronic evidentiary matters, and has led numerous court ordered electronic evidence seizures. TOPIC (Track 2): THE ABC S OF COMPUTER FORENSICS: As technology races forward, the digital world is becoming an increasingly abundant source of electronic evidence. The skilled examiner knows that, as in the physical world, one cannot interact in the electronic realm without leaving a trail of tell-tale artifacts behind. In this session, you will explore the finer points of digital forensics, such as: (1.) Exposing the gold mine of artifacts waiting to be found in many electronic sources. (2.) Discussing IT Forensic best practices and risk management. (3.) Learning new tools and techniques to maximize the effectiveness of your investigation HOW TO REVIEW OPPOSING EXPERT REPORTS A CHECKLIST OF ISSUES Wayne Rudson,, CA.IFA/CBV, ASA, CFE, President Rudson Valuation Group Inc. - Wayne has personally been involved in business valuation, litigation support and forensic accounting since During this time, he has valued over $1 billion worth of assets and authored over 500 valuation reports, including valuations required pursuant to OSC Policy Statement 9.1. Wayne has also been involved in well over 200 breach of contract matters with damages ranging from nil to $150 million. He has given expert testimony before the Supreme Court of Ontario, the Ontario Court (General Division), the Federal Court of Canada, the Supreme Court of British Columbia, the Court of Appeal for British Columbia, the Court of Queen's Bench of New Brunswick and other tribunals as an expert witness in business valuation and damage quantification matters over 40 times. TOPIC (Track 2): HOW TO REVIEW OPPOSING EXPERT REPORTS A CHECKLIST OF ISSUES: Experts are often asked to review opposing expert reports pursuant to a legal dispute. A checklist of issues to consider can be useful in identifying strengths and weaknesses. Checklist items include (1) terms of engagement, (2) independence factors, (3) an expert s previous experience, (4) technical content, (5) professional standards, etc. THE EXPERT WITNESS RULES Philip C. Levi, CFE, FCPA, FCA, CPA/CFF, FCA.IFA, Partner, Levi & Sinclair LLP In 1992 Phil Levi was named a Certified Fraud Examiner and became founding president of the Association's Montreal Chapter in He was the recipient of the Distinguished Achievement Award of the Association of Certified Fraud Examiners in In 1997 Mr. Levi was elected to the ACFE Board of Regents. In 2007, Mr. Levi was selected by the 50,000 member ACFE as the CFE of the Year. Mr. Levi has been engaged to provide expertise and testimony for the Crown Prosecutor of the Province of Quebec, The Quebec Provincial Police, the Montreal Police Commercial Crime Unit, the Syndic of the Order of Chartered Accountants of Quebec, Federal and Ontario government agencies and numerous public & private Canadian Corporations. During his 43 year career, he has testified in Federal Court in the States of New York, Pennsylvania, Texas, California, and Colorado, numerous times in the Quebec, Ontario and British Columbia court systems as well as the Supreme Court of The Bahamas and St. Kitts and Nevis. TOPIC (Track 2): THE EXPERT WITNESS RULES: Professional bodies and the legal jurisdictions have developed rules, standards and codes which the expert witness must follow. The degree of adherence to these rules will have a direct impact on how the expert s report, testimony and opinions are considered by the trier of fact. This session will look at the existing and new rules, standards and codes that are applicable to expert witnesses, including the Standard Practices for Investigative and Forensic Accounting Engagements, the Federal Rules and the new Federal Code of Conduct, the provincial rules of procedure and the new rules in Ontario, British Columbia and Alberta. In addition, the session will review the Daubert rules in the US and the recent changes to Rule 26 governing the discoverability of experts in the US. Attendees will leave with a better awareness of the expert s obligations to the courts and will be better prepared to respond in the affirmative when questioned about their methodology and compliance with these rules, standards and codes. Page 4 of 6

5 GENERAL FRAUD TRACK 2 (cont d) FORENSIC REPORT WRITING CONTROLLING RISK AND FOLLOWING THE RULES Linda Robinson, CPA, CA IFA, CPA (Illinois), Lecturer, School of Accounting & Finance, University of Waterloo: Linda has been teaching forensic accounting in the Masters of Accounting Program and Auditing at the undergraduate level for the last ten years (September 2003 to the present). She also teaches the Advanced Investigative Related Matters course for the Diploma in Investigative and Forensic Account program offered through University of Toronto Mississauga. Previously she was a partner in the forensic accounting practice (specializing in fraud investigations) at Kroll Lindquist Avey. TOPIC (Track 2): FORENSIC REPORT WRITING CONTROLLING RISK AND FOLLOWING THE RULES A report is usually the most important document a forensic accountant will prepare. A report sets out the work performed and conclusion reached and is often seen by many parties. It is therefore important that your report meets the relevant professional standards. Issues such as the treatment of assumptions, restrictions, draft reports and scope limitations will be discussed. AN OUNCE OF PREVENTION HOW TO AVOID PITFALLS IN A FRAUD INVESTIGATION BEFORE THEY ARISE, A CASE STUDY Denise Bambrough, LL.B, Partner Borden Ladner Gervais LLP. Ms. Bambrough was called to the Ontario Bar in 1992 after receiving her B.A. from the University of Toronto in 1987 and her LL.B. from Osgoode Hall Law School in She practices extensively in the area of civil fraud recovery as part of Borden Ladner Gervais LLP s Fraud Law Group. Ms. Bambrough s civil fraud recovery practice involves representing victims of fraud in recovery proceedings and providing advice with respect to employee theft, credit card, cheque and investment fraud, bankruptcy fraud, fidelity claims, conspiracy, misappropriation, conversion, secret commission schemes and anti-piracy actions. Ms. Bambrough has specialized expertise in numerous recovery issues related to fraud, including Mareva injunctions, Norwich Pharmacal Orders, Anton Piller Orders, setting aside fraudulent conveyances, summary judgement, tracing orders, disclosure orders and restitution orders. She has represented individual victims, financial institutions, hospitals, general contractors, owners and companies in a wide variety of industries. Elissa Sinha, LL.B, Partner Borden Ladner Gervais LLP. Elissa was called to the Ontario Bar in 2003 after receiving her B.A. (1999) and LL.B (2002) from Queen s University. Elissa s commercial litigation practice incorporates extensive fraud work, including victim recovery proceedings, cheque fraud, mortgage fraud and multi-jurisdictional fraud cases. Elissa has also advised on fraud investigations and liaised with police and law enforcement officials in fraud matters. Elissa has expertise in the procedural tools required to further a fraud investigation and effectively prosecute a fraud case, such as Mareva injunctions, NorwichPharmacal Orders, Anton Piller Orders, setting aside fraudulent conveyances, and disclosure orders. She has represented individual victims, financial institutions, and professionals in fraud cases. Ronald Foerster, LL.B, Partner Borden Ladner Gervais LLP. Ron received his B.A. (Hons.) from the University of Toronto in 1982, his LLB from Osgoode Hall Law School in 1985 and was called to the Ontario Bar in Ron s practice is focused on complex commercial disputes. He has extensive experience in the area of civil fraud investigation and recovery as part of Borden Ladner Gervais LLP s Fraud Law Group, including representation of victims of fraud in recovery litigation, advice with respect to conducting fraud investigations and fraud prevention. Ron has represented financial institutions, public entities including hospitals and a wide range of corporate clients. TOPIC (Track 2): AN OUNCE OF PREVENTION HOW TO AVOID PITFALLS IN A FRAUD INVESTIGATION BEFORE THEY ARISE, A CASE STUDY Fraud investigations unfold quickly and each investigation is different. During the course of any investigation, a myriad of legal issues can arise, which if not addressed appropriately, may have a significant detrimental impact on the outcome of any civil recovery, regulatory or criminal proceedings, as well as on the reputations of all parties involved in or affected by the investigation. Learn to identify critical legal issues and how best to address them at an early stage. Using a case study and real life examples, three experienced fraud litigation lawyers from Borden Ladner Gervais LLP will teach you how to navigate the minefield of issues that typically arise in a fraud investigation, including current and practical issues relating to privacy concerns and reporting obligations, securing valuable evidence, maximizing the prospects of recovery, dealing with fidelity insurers, and protecting investigation reports from unnecessary disclosure. This informative presentation will provide you with the practical advice, tips and tools that you will need to conduct a successful investigation. Page 5 of 6

6 Annual Toronto Fraud Forum Jointly Hosted By Association of Certified Fraud Examiners, Toronto Chapter Contact: Registrar - Penny Hill, Tel. (416) , acfe.toronto@sympatico.ca Fax (416) Alternate: Tom Eby: (416) , ebyt@idirect.com Canadian Association of Special Investigation Units, Trillium Chapter Contact: Debbra MacDonald, Tel. (905) , debbra@c3investigation.com Registration 8:00am (coffee & muffins) - Lunch included Finishes 4:00pm Wednesday Sept. 25, 2013 Le Parc Conference Centre, 8432 Leslie St., Thornhill, (SW Corner Hwy 7 & Leslie), Tel # TRACK 1 Insurance Fraud # TRACK 2 General Fraud 8:00am Registration Coffee, trade show. 8:00am Registration Coffee, trade show 1 8:30am Advancements In Collision Reporting & Investigation Tools Bob Gutwein 1 8:30am The ABC s of Computer Forensics Scott Weissent 9:30am Coffee break & tradeshow (20 min.) 9:30am Coffee break & tradeshow (20 min.) 2 9:50am Red Flags of Arson in Vehicle Fires- 2 9:50am How To Review Opposing Expert Reports Michelle Bradley Wayne Rudson 3 10:50am Key Factors With Vehicle Theft Investigations Gorden R. van der Griten 3 10:50am The Expert Witness Rules Philip C. Levi 4 11:50am Lunch & Keynote Speaker Three Online Tricks You Need to Know :50am Lunch & Keynote Speaker Three Online Tricks You Need to Know -Kevin J. Ripa Kevin J. Ripa 1:40pm Mini break (10 minutes) 1:40pm Mini break (10 minutes) 5 1:50pm 10 Months After Ontario s Auto Ins. 5 1:50pm Forensic Report Writing Anti-Fraud Task Force-George L. Cooke Linda Robinson 2:50pm Coffee Break (10 min) 2:50pm Coffee Break (10 min) 6 3:00pm Organized Crime and Medical Clinics 6 3:00pm An Ounce of Prevention Denise Bambrough, New York Richard Dubin Elissa Sinha, Ronald Foerster 4:00pm End of Conference 4:00pm End of Conference R egistration (P lease P rint) Fax to (416) Please add 13% H S T to your fee. N am e Standard fee $220 P ositio n Late registration fee C om pa ny after Sept. 6, 12, $ % H S T A dd $28.60 H S T#R % H S T A dd $30.55 A ddress P lease - all cheques payable to C ity AC FE Toronto C hapter and rem it to: P rov. P o stal C ode 3230 Y onge S t,b ox 1408,Toronto, O N M 4N 3P 6 Tel F ax V IS A, M aster C ard, Am ex - N um ber Em ail: S ign atu re for credit card C ard E xp iry: M o. Yr. PAYPAL: BEFORE SEPT 12: AFTER SEPT 12: Page 6 of 6