Fraud Conference

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Event Details

Thursday, September 6 – Friday, September 7, 2018

8:00am – 4:00pm
(Registration: 7:30am)


Best Western Great Northern Hotel

835 Great Northern Blvd

Helena, MT 59601


CPE Credit

16 hours CPE credit

Course Code


Level of Knowledge



Montana Society of CPAs


Day 1

Kathy Arata-Ward, MK Enterprises PLLC, will present Red Flags of Fraud including fraud definitions, types of fraud, perpetrators and fraud red flags.

Dawn Temple serves as the Agency Information Security Officer (ISO) for the MT Dept. of Justice (DOJ) and is responsible for the internal security operations for DOJ. Her presentation will contain the Latest Trends that State and Local Governments are Seeing in the Cyber Realm.  Discussions will also include how best to educate and protect yourself and your staff from a cyber threat.

Top Trends in Consumer Scams - Marcus Meyer, Office of Consumer Protection, Department of Justice
The Office of Consumer Protection seeks to protect consumer from unlawful, deceptive and unfair practices in the marketplace by educating Montana citizens about consumer issues and enforcing the laws administered by the Office of Consumer Protection. In recent years the Montana Office of Consumer has seen an increase in the number of scams targeting senior citizens. This presentation will focus on trending scams targeting Montana’s elderly populations.  I will provide simple tips to avoid being scammed and what to do if you or someone you know falls victim to a scam. Join me and learn the importance of keeping your personal information safe.    

Lynn Egan, Deputy Securities Commissioner from the Commissioner of Securities & Insurance Office of the Montana State Auditor, a criminal justice agency whose primary mission is to protect Montana's consumers through insurance and securities regulation. They work hard every day to educate and assist the public about the wide range of issues in insurance and securities. Lynne will discuss some of their current cases and tips on detecting fraudulent tax returns.

Kyle Schmauch, Media Specialist at the Commissioner of Securities and Insurance, Montana State Auditor will present on Cryptocurrency, which is at the front line of securities fraud these days.

Mike Sangray, Anderson ZurMuehlen & Co PC, Staying Safe in an Unsafe World - Reviewing current cybersecurity threats, trends, potential impacts, and how to protect yourself and your information.

Day 2

The Healthsouth Fraud: A Case of Ethical Malpractice
Weston Smith is a former CPA and CFO of Healthsouth Corporation, a NYSE traded company at which a $3 Billion dollar financial statement fraud occurred. The multi-year fraud was undetected by auditors and the SEC, until Mr. Smith exposed the fraud and accepted the consequences of his own actions. Were there red flags of ethical misconduct? Yes, many. Then why wasn’t the fraud discovered? In hindsight, the red flags were stiff in the wind. Weston will review the Healthsouth case as a starting point and will describe the corporate culture that allowed the fraud to develop. He will describe red flags of unethical behavior that, left unchecked, could potentially destroy any business. Most importantly, Weston makes a strong case for ethical conduct within the business world, when he describes what it means to step over the line for the very first time.

Are You As Ethical As You Believe Yourself To Be? 
Bret Hood, 21st Century Learning & Consulting LLC
Are You As Ethical As You Believe Yourself To Be? – In this interactive exercise, students will test themselves against each other and learn that they are not as ethical as they think they are.
Learning Objectives:  After this block of instruction, the participants will be able to:
• Describe how bounded ethicality affects everyone
• Assess how perspective, life experiences and culture can change ethical perceptions.
• Evaluate the rule of reciprocity in regards to bounded ethicality
• Discuss the psychological need to look at our actions favorably.

Why People Lie 
Bret Hood, 21st Century Learning & Consulting LLC
Do you wonder if there are ways to proactively address the fraudster’s rationalization process?  While many internal control systems focus on limiting opportunity, there are certain things that can be done to affect motivation and rationalization.  In this session, you will learn about the latest scientific research on dishonesty as well as how to incorporate these findings into your internal control system.
Learning Objectives:  After this block of instruction, the participants will be able to:
• Explain how people are able to rationalize fraudulent behavior
• Develop internal controls that proactively address the fraud triangle prongs of motivation and rationalization
• Discuss the impact of morality on dishonesty
• Assess the impact of organizational culture on fraud
• Evaluate methods to create social norms as part of an internal control structure designed to prevent fraud

Designed For


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