Lubbock Christian University

Faces of Fraud: Identifying and Understanding Perpetrators

Friday, November 4, 2022
12:00 PM - 3:30 PM
Christa Dobbs Center for Business
2108 Colton Ave.
Lubbock, TX 79407

Many societal changes have resulted from the pandemic... and it appears these changes are other than temporary. In fact, certain “hot frauds” have themselves become “pandemic” such as vendor disbursement/shell company fraud, and business email compromise man-in-the-middle attacks. This session addresses these new concerns from three perspectives; 1) Considerations for amending existing controls, along with the addition of “different” controls that address this new operating environment, 2) Audit and analytical techniques used to identify and investigate such frauds, 3) A behavioral analysis, arising from current research, on the profile of such perpetrators.     

This session also provides practical guidance as to what can be implemented now to prevent and/or detect these frauds. Specific prevention and detection controls address:  

  • New Vendor Establishment
  • Existing Vendor Information Change Processes
  • Basic Vendor Data Analytics to Apply to Master File and Transactional File Data
  • Common behavioral traits found in perpetrators

Schedule

  • 12:00 to 12:30 - Lunch
  • 12:40 to 1:30 - Steve Dawson
  • 1:40 to 2:30 - Laci Richardson
  • 2:40 to 3:30 - Josh Sauerwein

Room: 104(Rhodes Lecture Hall)

Topics: New trends in fraud, Behavioral analysis, Case studies, Vendor Verification, Analytics techniques   

This CPE event qualifies for 3 hours of CPE.  Cost is $150 plus $15 for a box lunch (if desired).

Presenters

Steve Dawson

Steve Dawson headshotDawson discovered his passion for Anti-Fraud work through the world of accounting. He built DFG in response to the evident need for dedication to preventing, detecting, and assisting in recovery after the effects of internal fraud. For over 35 years, Dawson has performed forensic investigations and related forensic services for various businesses and agencies, representing industries ranging from federal and state governmental agencies, to financial institutions, non-profit organizations, and a multitude of independently built businesses. He is a nationally recognized speaker in fraud detection, prevention, and internal control design methodologies. He is a graduate of Texas Tech University with a Bachelor of Science in Accounting. He is a Certified Public Accountant in the state of Texas and holds a certificate as a Certified Fraud Examiner through the Association of Certified Fraud Examiners.

Laci Richardson

Laci Richardson headshotDr. Laci Richardson is a life-long Lubbock resident who received her Master of Science degree in accounting in 1997 and her Certified Public Accountant license in 1998. She worked in public accounting for twelve years as an audit manager and then owned her own small business for seven years. She began teaching accounting at Lubbock Christian University in 2017 and completed her PhD in Accounting in 2020. Laci is the Program Coordinator for the undergraduate and graduate accounting programs at LCU.

Josh Sauerwein 

Josh Sauerwein headshotJosh has spent time in public accounting, a controllership, and the last 15 years in academia. He teaches undergraduate and graduate-level financial reporting and tax, with a specialization in ethics. During those years, he has published in numerous peer-reviewed journals and been invited to speak at various professional and academic conferences across the country on the topics of behavioral ethics, accounting ethics, and accounting pedagogy. He is a guest reviewer for the Christian Business Academy Review and the Journal of Biblical Integration in Business. He holds his undergraduate degree from Tabor College (KS), his Masters’ of Business Administration from Emporia State University (KS), and his Doctorate of Business Administration from Anderson University (IN). He is a Certified Public Accountant in the state of Texas.