This expert is a Forensic Accountant who conducts investigations of fraudulent, illegal, or improper activities that could cause losses to or claims against a company.
- Develops, reviews, and recommends improvements to policies and procedures to detect and prevent the occurrence of fraudulent, illegal, or improper activities for companies as well as briefs senior and executive management on investigative results.
- Lead investigations and consultative engagements for international NGO’s in Liberia, Papua New Guinea and Angola.
- Investigations included fictitious expense report, ghost-employee scams, fictitious books and records, construction company payment activity. He has coordinated investigations with USAID, World Bank and other funding agencies.
- Analyzes financial data and documents to identify discrepancies, review internal controls, policies and procedures;
- Preparation of corporate, (include Subchapter S), partnership, and individual income tax returns.
• Gettysburg College, Gettysburg PA
BA Liberal Arts, Business and Accounting, 1980
RTI Group, LLC, Annapolis, MD, Forensic Accountant, January 2021 to present.
Barker Jones & Co. Certified Public Accountants, Wilmington, NC, Feb 2019-May 2019 Barker Jones & Co. is a certified public accounting firm specializing in forensic investigations, litigation support services, tax controversy resolution and tax representation.
• Performed asset tracing and compiled assets related to marital dissolution
• Re-created books and records for a California estate
• Prepared individual tax returns
Arlington County Government, Arlington, VA, August 2016-January 2019
Arlington County (about 220,000 residents) has an operating budget of $1.1 billion and employs 3,700 employees
• Appointed to lead first-ever internal audit discipline in Arlington County
• Trusted relationships and creditability at organizational levels especially with executive management
• Audit plan execution, presentation, and communication based on enterprise risk assessment and risk-based methodology, managed co-sourcing arrangement with third-party vendor
• Collaborative business partnerships to strengthen controls, optimize system controls, gain operational efficiencies, provide visibility to operational vulnerabilities, and catalyst for change
• Created investigative protocols, led investigation that resulted in referral for prosecution, provided evidence for prosecution, implemented first-ever data analytics review process and county-wide risk assessment survey
• Participated in stock theft, gift card, payroll and fictitious billing scam investigations; collaborated with law enforcement
Marriott International, Bethesda, MD
Marriott International is the largest hospitality company that manages and franchises a broad portfolio of hotels and lodging facilities with more than 7,000 properties in over 131 countries and territories around the world and over $20.7b in annual revenue.
Senior Director – Global Financial Fraud, 2008-December 2014
Provide overall forensic governance, managing the business risk of fraud including leading the company’s financial and accounting investigations on a worldwide basis. Direct reporting line to the Chief Audit Executive and Global Compliance Counsel. Additional duties include devising and integrating fraud prevention policies and procedures, training and awareness, and recommending necessary disciplinary actions and collaborating with law enforcement.
• Led numerous worldwide investigations including FCPA, potential money laundering, SDN/OFAC, commercial bribery, conflicts of interest, procurement scams, cash theft, books and records fraud, expense report fraud, affinity points scams, resulting in recovery of millions of dollars of losses.
• Collaborated with law enforcement and FBI resulting in arrest and conviction.
• Facilitated earlier fraud detection and faster recovery of losses due with new results-based, datacentric investigative processes.
• Created first ever fraud training and awareness programs, resulting in significantly increased management and employee recognition of potential malfeasance.
• Member of Ethics Steering Committee.
Senior Director – Internal Audit, 2004-2008 Market Senior Director in charge of executing Marriott International’s worldwide internal audit mission. Responsible for scheduling, planning, and final technical reviews of all Marriott and Ritz Carlton property audits. Led Sarbanes-Oxley process reviews in accordance with Marriott’s mission.
• Reorganized the Senior Director position to eliminate redundancy and inefficiencies in the audit process
• Stemmed tide of financial auditor staff turnover using leadership and communication skills
• “Value add” services and actionable control improvements successfully implemented as a result of establishing and maintaining robust dialog and rapport with senior stakeholders
• Introduce concepts and benefits of electronic work paper processes to internal audit staff
• Company leadership considered department as a business partner and subject matter expert
BDO Seidman, LLP, Bethesda, MD, 2001-2004
BDO Seidman, LLP is the fifth largest accounting and consulting network in the world providing assurance, tax, financial advisory and consulting services to private and publicly traded businesses
• Managed $1M book of business and was responsible for scheduling, planning, and final technical reviews of financial statement audits.
• Managed client base of large, privately owned businesses with annual revenues ranging from $50M and $300M. Clients’ industries included government contracting, real estate, apparel, heavy equipment, not for profit; bankruptcy; and manufacturing.
Kamerow, Weintraub & Swain, LLP, ROCKVILLE, MD, 1998-2001
Kamerow, Weintraub & Swain, LLP is a large local, Washington, DC-area based accounting firm that provides personalized full-service accounting, auditing, tax, and management consultation services
• Assurance Services Manager, Tax Preparer
Edward A. Bortnick Chartered, Rockville, MD, 1982-1998
Edward A. Bortnick, Chartered was a local, Bethesda, MD accounting firm providing audit, tax and other consulting type services to small and medium sized, privately owned organizations.
• Staff Manager to Audit Manager, Tax preparer
Pannell, Kerr, Forester (PKF International), Alexandria, VA, 1980-1982
PKF is eleventh largest network of accounting and business advisory firms with close to 300 member firms and correspondents in 440 locations in around 125 countries
• Staff accountant
Professional Associations and Activities
• American Institute of Certified Public Accounts
• Association of Certified Fraud Examiners
• Reid Technique of Interviewing and Interrogation Certificates