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Forensic Auditing for CPAs: The Essentials from a Practitioner's Perspective
LIVE Webcast
Ronald L. Durkin, CPA/CFF, CFE, CIRA
Senior Managing Director
Durkin Forensic Inc.
Ronald L. Durkin is a CPA with over 30 years combined experience in public accounting and as a Special Agent with the FBI. He has testified in accounting, financial, and bankruptcy matters in U.S. District Court, U.S. Bankruptcy Court, U.S. Tax Court and in various State courts. During his tenure with the FBI, Ron was responsible for investigations involving white collar crime, political and public corruption, government contract fraud, money laundering, organized crime, labor racketeering, racketeer-influenced and corrupt organization statute (RICO) violations, and narcotics matters. Since leaving the FBI, he has assisted clients in matters involving fraud prevention, detection, and investigations. He has worked on cases involving health care fraud, employee embezzlement, management fraud, financial statement fraud, conflict-of-interest, check kiting, bankruptcy fraud, money laundering, and Ponzi schemes. Ron has also conducted due diligence investigations on behalf of clients in mergers and acquisitions engagements.
Since his departure from the FBI in 1986, Ron has assisted clients in a number of engagements involving fraud prevention, detection and investigation. He has worked on cases involving public corruption, health care fraud, employee embezzlement, management fraud, financial statement fraud, conflict-of-interest, check kiting, bankruptcy fraud, money laundering and Ponzi schemes. Ron conducts due diligence investigations on behalf of clients in mergers and acquisitions engagements.
Ron combines the investigative tools and techniques used by FBI agents with the analytical and financial interpretive skill sets of CPAs. Ron has the ability to analyze and interpret business and accounting transactions in a variety of settings. Whether the issue is external fraud (earnings management, public corruption, bankruptcy fraud, etc.) or internal fraud (diversion of assets, related party transactions, or ethical issues) Ron draws upon his unique professional experience to help clients and their counsel resolve these issues.
He is a frequent speaker at the FBI Academy and at the AICPA National Fraud Conference, California and other State CPA Societies, and he has made presentations to the IRS Criminal Investigative Division and the U.S. Postal Inspectors CPA seminars. He is a member of the AICPA National Accreditation Commission, a member of the AICPA Certified in Financial Forensic Credential Committee and a former member of the Business Valuation and Forensic Litigation Services Executive Committee. He is the former Chair of the AICPA Anti-Fraud Programs and Controls Task Force and past chair of the AICPA Litigation and Dispute Resolution Services Subcommittee. Ron is also the Chair of the California Society of CPA’s Litigation Services Steering Committee and the past Chair of the California Society of CPAs Fraud Section.
Ron was a 2003 AICPA Volunteer of the Year. Ron was also honored with the Distinguished Achievement Award by the AICPA in 2006 for his long time commitment to the ACIPA. In 2007, Ron was awarded the first-ever FLS Lifetime Achievement Award by the AICPA.
William P. Olsen, CFE, CGFM, CIA
Principal – Forensics, Investigations and Litigation Services
Grant Thornton, LLP
Bill is a principal in Grant Thornton LLP’s Mid-Atlantic Advisory Services practice, and specializes in anti-corruption and anti-money laundering services.
Bill is a former member of the Special Prosecutions section of the New Jersey Attorney General’s Office, and also served as the Global Security Manager for a Fortune 500 company. Prior to joining Grant Thornton, Bill worked for Arthur Andersen. Many of his engagements have included matters involving the Foreign Corrupt Practices Act, Bank Secrecy Act, False Claims Act, and RICO.
Bill has performed numerous investigations involving management fraud, organized crime and corruption. Many of these investigations involved the preparation of complex financial information and forensic analysis for legal counsel.
He has also performed due diligence investigations and net worth analysis for entities and individuals seeking approval and/or licensing from government agencies as well as entities involved in mergers and acquisitions.
Bill has provided forensic technology services to many clients, and has assisted in developing exception audit programs and in designing
computer-tracking systems to identify patterns of possible fraud or money laundering. He also has assisted law firms and government agencies in performing asset searches for purposes of forfeiture and recovery.
He has consulted numerous organizations in developing policies, controls and procedures to assure compliance with government regulations.
Bill was one of the key Grant Thornton team members working with the World Bank Institute (WBI) as they introduced a new tool, Fighting Corruption Through Collective Action – a Guide for Business.
Martin S. Wilczynski, CPA, CFE
Senior Managing Director - Forensic and Litigation Consulting
FTI Consulting, Inc.
Martin Wilczynski is a senior managing director in the FTI Forensic and Litigation Consulting segment and is the leader of FTI’s Forensic Accounting Investigations practice. Based in Washington, D.C., Mr. Wilczynski is an accounting and investigative professional with twenty five years of experience. His background includes ten years of auditing experience at an international accounting firm and six years on the staff of the United States Securities and Exchange Commission, where he served for five years within the Enforcement Division.
Since leaving the SEC, Mr. Wilczynski has focused his consulting practice almost exclusively on SEC enforcement proceedings, internal and forensic investigations, litigation support, accountants’ malpractice, financial reporting and revenue recognition issues. He has worked with outside counsel in representing boards and special committees in a number of complex, fact-finding accounting investigations involving financial restatements, whistleblower allegations and SEC enforcement and reporting issues. He has also been responsible for conducting several forensic “Section 10A” examinations resulting from concerns raised by auditors of public companies. Mr. Wilczynski has assisted counsel on many occasions in translating and communicating the results of those investigations to the SEC staff as well as to other regulators.
While he was at the SEC, Mr. Wilczynski was responsible for numerous financial and accounting investigations, including the critical evaluation of investigatory evidence used in making recommendations to the commission. In addition, he has expertise with respect to actions brought against accounting and auditing professionals pursuant to Rule 102(e) of the Commission’s Rules of Practice. In 1997 Mr. Wilczynski was awarded the SEC’s Sydney C. Orbach Award in recognition of significant accounting contributions to the commission’s full disclosure program and to the protection of investors. Mr. Wilczynski is both a certified public account and a certified fraud examiner.
Jeffrey L. Baliban
Senior Vice President
NERA Economic Consulting
Mr. Baliban is a senior vice president in NERA’s Securities and Finance practice and is a lead member of the firm’s Disputes and Business Valuation section. Mr. Baliban has devoted the majority of his 33 years of professional practice to the process of resolving complex commercial disputes through the study of how changes in internal operations, external market factors, and other anomalous events affect business results. He has directed numerous national and international projects in business valuation, measurement of economic value and/or damages in commercial disputes and business litigation matters, business interruption and lost profits, contract and tort damage claims, bankruptcy related matters, long-term construction contract issues, lender liability issues, intellectual property matters, antitrust and class certification matters, fraud, embezzlement and other forensic accounting investigations. He has testified in various federal, state and municipal jurisdictions. Prior to joining NERA, he was a senior partner in the Disputes Advisory Services practice at KPMG, LLP.
Mr. Baliban holds a B.A. in accounting from Fairleigh Dickinson University (1977) and an M.A. in economics from the University of Texas (1995). In addition to his CPA, Mr. Baliban holds the Certified in Financial Forensics and the Accredited in Business Valuation credentials from the American Institute of Certified Public Accountants.
Forensic Auditing for CPAs: The Essentials from a Practitioner's Perspective
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