Michael B. Schwartz. An anti-money laundering and Bank Secrecy Act compliance. Principal, Advisory KPMG Forensic SM

Transcription

1 KPMG Forensic SM KPMG, LLP 700 Louisiana, Suite 3100 Houston, Texas Tel Fax Cell Education Cornell University, College of Arts of Sciences; A.B. Economics; 1978 Emory University School of Law; J.D.; 1981 Professional Associations and Memberships State Bar of Texas Bar of the District of Columbia Houston Bar Association American Bar Association is a Principal in KPMG s Forensic practice in Houston, Texas. He provides a broad array of professional services to clients by assisting them in preventing, detecting and investigating fraud, waste and abuse. He performs investigative work and related analysis on behalf of corporate and public sector clients in matters pertaining to financial and other misconduct and is involved in proactive fraud risk management matters and the assessment of corporate compliance programs. Mr. Schwartz has been the Houston office forensic coordinating partner since In 2007, Mr. Schwartz was named the service line coordinator for Foreign Corrupt Practices Act (FCPA)-related forensic services. In 2005, he was the national leader of KPMG s computer forensic practice and from 2004 through 2006, was the forensic coordinating partner nationally for the communications and media industry sector. Mr. Schwartz has over twenty years of trial and other legal experience as a federal prosecutor, in law firms and corporate legal departments and is a frequent speaker in Houston and nationally on fraud, misconduct and compliance-related topics. Selected Experience Since joining KPMG in 2002, Mr. Schwartz has investigated allegations of fraud and misconduct for clients in almost all industry sectors, and his experience includes the following: In charge of anti-fraud, waste and abuse programs and controls for the Louisiana Road Home Program, the largest disaster recovery program in U.S. history, which involves the distribution of billions of dollars of HUD community development block grant funds to Louisiana residents whose homes were damaged by Hurricanes Katrina and Rita An investigation of alleged FCPA violations related to payments to government officials in Brazil in connection with a contract with a governmental entity An assessment of the completeness and effectiveness of compliance programs at the U.S. affiliates of a foreign-based company as measured by the U.S. Sentencing Commission Guidelines Multiple matters involving alleged FCPA violations related to payments to government officials in Nigeria by representatives of energy companies An investigation of alleged fraudulent invoices submitted as part of Department of Defense contract with the Middle East and U.S. operations of a global transportation and logistics company Matters related to Grand Jury subpoena compliance and electronic information preservation for a major international chemical company An anti-money laundering and Bank Secrecy Act compliance

2 Page 2 of 6 assessment at a major Texas-based financial institution An investigation of numerous alleged revenue recognition issues for a major international electronics equipment manufacturer A computer network intrusion investigation at a global telecommunications provider An investigation of alleged self-dealing and waste by the CEO of an oil and gas exploration company An investigation of electricity trading transactions for a major international energy company An investigation of an alleged fraudulent invoice scheme at the Mexico operations of a major international energy company An investigation of alleged misuse of suspense and reserve accounts at the New York branch of a major European financial institution From , Mr. Schwartz was an Assistant U.S. Attorney in the U.S. Attorney's Office in Houston, Texas. In June 2001, he was one of six finalists for the position of U.S. Attorney, Southern District of Texas. In early 2002, Mr. Schwartz was a member of the Enron Task Force. As a prosecutor, Mr. Schwartz led investigations, prosecutions and trials of complex white-collar fraud, money laundering and forfeiture matters, including fraudulent investment schemes. He received numerous awards and commendations from the United States Attorney and Director of the Federal Bureau of Investigation during his tenure. From , Mr. Schwartz was Staff Vice President and Associate General Counsel for System One Corporation, the data processing and telecommunications affiliate of Continental Airlines, Inc., in Houston, Texas. Mr. Schwartz represented System One and Continental in antitrust and multi-district litigation related to computerized reservations systems and in investigations by the Eastern Airlines bankruptcy examiner and the U.S. Department of Transportation into certain transactions within the Texas Air group of companies. From , Mr. Schwartz was an associate attorney with the law firms of Mayor, Day & Caldwell and Butler & Binion in Houston, Texas. He handled civil litigation matters pertaining to commercial disputes, banking, toxic tort, product liability, aviation and real estate. Seminars and Speaking Engagements Panelist: Audit Committees to the Rescue: What Works and What Does Not; American Bar Association Annual National Institute on White Collar

3 Page 3 of 6 Crime; Miami, Florida (February 2008). Panelist: Anti-Bribery, Anti-Corruption and the Foreign Corrupt Practices Act Overview and Risks in Russia and China; KPMG global web cast (February 2008). Panelist: KPMG Forensic International Issue Briefing; KPMG Holland; Amsterdam, The Netherlands (February 2008). Speaker: Cross-Border Investigations and Fraud Risk Management; KPMG Insights Seminar 2007; Houston, Texas (September 2007). Moderator: After the Storm Lessons From Katrina; Association of Government Accountants National Internal Control & Fraud Conference; Atlanta, Georgia (September 2007). Moderator: Fraud Risk Management in the Louisiana Road Home Program; Louisiana State University, E.J. Ourso College of Business, Fraud and Forensic Accounting Conference; Baton Rouge, Louisiana (July 2007). Speaker: Fraud Risk Management in the Louisiana Road Home Program; Association of Certified Fraud Examiners; Houston, Texas (May 2007). Speaker: Lessons Learned About Internal Investigations -- How to Avoid Making Headlines; Texas General Counsel Forum; Houston, Texas (April 2007). Moderator: How to Avoid Becoming Tomorrow s Headlines; and Thompson & Knight LLP; Houston, Texas (March 2007). Speaker: Anti-Money Laundering, Know Your Customer and OFAC Considerations; American Petroleum Institute Risk Control Committee; The Woodlands, Texas (November 2006). Panelist: Settlements, Sanctions and Other Penalties; American Bar Association First Annual National Institute on the Foreign Corrupt Practices Act; Washington, D.C. (October 2006). Moderator: Responding to Information Security and Privacy Protection Concerns; US Telecom Association national webinar broadcast (July 2006). Speaker: The Global Reach of The USA Patriot Act -- Correspondent Accounts and Private Banking; KPMG Argentina Conference on Anti- Money Laundering and Terrorist Financing -- New Corporate and Professional Responsibilities; Buenos Aires, Argentina (April 2006). Speaker: Investigations, Compliance and the Board of Directors; National Association of Corporate Directors, Houston Chapter (February 2006). Panelist: Accounting Judgments, Estimates and Restatements: Implications for Audit Committee Oversight; KPMG Fall 2005 Audit

4 Page 4 of 6 Committee Institute Roundtable; San Antonio, Texas (December 2005). Panelist: Foreign Corrupt Practices Act: How to Manage Your Risks; Internal and Government Investigations A Strategic Guide to Corporate Counsel; and Cadwalader, Wickersham & Taft LLP; New York, New York (November 2005). Moderator: Best Practices for Internal Investigations; and Vinson & Elkins LLP; Houston, Texas (October 2005). Speaker: Fact Gathering: Practical Tips; Tackling the Corporate Internal Investigation South Texas College of Law, Corporate Compliance Center; Houston, Texas (April 2005). Speaker: Recent Developments in Fraud, Misconduct and Compliance Programs; KPMG Insights Seminar 2004; Houston, Texas (September 2004). Speaker: Fraud and Misconduct KPMG Fraud Survey 2003 and Corporate Compliance Programs; Louisiana State University, E.J. Ourso College of Business, First Annual Fraud and Forensic Accounting Conference; Baton Rouge, Louisiana (July 2004). Speaker: Preventing Fraud and Misconduct in the Sarbanes-Oxley World; Byron Nelson Seminar; Dallas, Texas (May 2004). Speaker: Fraud and Misconduct KPMG Fraud Survey 2003; KPMG LLP Conference; Houston, Texas (April 2004). Speaker: Fraud and Misconduct; American Petroleum Institute Upstream Accounting Subcommittee; The Woodlands, Texas (March 2004). Speaker: The Three Rs of Corporate Fraud: Risks, Regulations and Remedies; Institute of Internal Auditors Fraud and Ethics Conference; San Antonio, Texas (September 2003). Speaker: Strengthening Board Oversight; Byron Nelson Seminar; Dallas, Texas (May 2003). Speaker: Private Sector Cooperation and Investigating International Prime Bank and High-Yield Investment Fraud Cases; Federal Bureau of Investigation Advanced Asset Forfeiture and Prime Bank Instrument Fraud Working Group; Denver, Colorado (January 2003). Speaker: Investigative Developments and Case Law and Preparing and Proving the Legal Case; Institute of International Banking Law & Practice Conference on Combating High-Yield Investment Fraud, Prime Bank, and Financial Instrument Fraud; George Mason University School of Law, Arlington, Virginia (June 2002). Speaker: Investigating High-Yield Investment Fraud Cases; Federal Bureau of Investigation CPA In Service Training; Las Vegas, Nevada (June 2002). Speaker: Civil and Criminal Law Enforcement Tools for Health Care

5 Page 5 of 6 Fraud Cases; Health Care Financing Administration Region VI Health Care Fraud Conference; Dallas, Texas (June 2001). Speaker: Case Studies in High Yield Investment Fraud and Litigation and Post-Litigation Strategies; Institute of International Banking Law & Practice Conference on Combating Prime Bank & High-Yield Investment Fraud; George Mason University Law School, Arlington, Virginia (June 2000). Speaker: Case Studies in Asset Forfeiture; Southern District of Texas Health Care Fraud Working Group Meeting; Houston, Texas (March 2000). Speaker: Case Studies in Asset Forfeiture; Federal Bureau of Investigation Legal/Asset Forfeiture Training Program; Houston, Texas (February 2000). Speaker: Case Studies in Asset Forfeiture, Pre-Seizure Planning and Current Issues in Asset Forfeiture; Law Enforcement Coordinating Committee Asset Forfeiture Workshop; South Padre Island, Texas (May 1999). Instructor: Overview of Federal Forfeiture Laws; Internal Revenue Service and Law Enforcement Coordinating Committee Financial Investigative Techniques Training Seminar; Houston, Texas (September 1998). Instructor: Asset Forfeiture; Federal Bureau of Investigation Training Seminar; Houston, Texas (August 1997). Instructor: Asset Forfeiture Practice; U.S. Attorney s Office Seminar; Houston, Texas (May 1997). Instructor: Forfeitures and Victims; Attorney General s Advocacy Institute/Advanced Asset Forfeiture Seminar; Atlanta, GA (February 1995). Instructor: Case Studies in Criminal Forfeiture and Money Laundering; U.S. Secret Service Basic Asset Forfeiture Training Seminar; Houston, Texas (March 1994). Instructor: Parallel Proceedings and Civil Forfeiture; U.S. Attorney's Office Seminar; Houston, Texas (September 1993). Speaker: Parallel Proceedings and Civil FIRREA; Attorney General's Advocacy Institute/Civil FIRREA Conference; Philadelphia, Pennsylvania (January 1993). Speaker: Regulatory Aspects of Computerized Reservation Systems; Meeting of the International Bar Association, Aviation Section; Buenos Aires, Argentina (September 1988). Employment

6 Page 6 of 6 (Principal, 2003 present; Director, ). U.S. Department of Justice/U.S. Attorney s Office (Assistant United States Attorney, ). System One Corporation (Staff Vice President and Assistant General Counsel, ). Mayor, Day & Caldwell (Attorney, ). Butler & Binion (Attorney, ).