Litigation support and expert witness services

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Background, Due Diligence and Pre-employment Background Investigations …

Background, Due Diligence and Pre-employment Background Investigations
Locate Witnesses/Defendants
Professional Witness Interviews
Asset Tracing to Recover Court-Ordered Judgments
Cause and Origin Fire Investigations and Testimony
Recorded Conversations (where allowed by law)
Surveillance and Photography Services
GPS Tracking (with consent)
Handwriting Expert Services

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  • 1. Litigation Support andExpert Witness ServicesRick Potocek, CPA, MBA, CFE January 22, 2013
  • 2. Rick Potocek, CPA, MBA, CFE Forensic and Dispute Services Principal  More than 30 years of experience in fraud investigation  24 years as a special agent with the FBI  3½ years as a director of the forensic and dispute services practice of Deloitte financial advisory services  3 years in private practiceRick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 2
  • 3. So Why Two Companies?  GRF CPAs is a highly respected accounting firm in Bethesda, MD. • More than 30 years of experience • Tax, Audit, and Accounting services, Forensic and Dispute Services practice  Greystone is an investigative firm licensed in Maryland, Virginia and DC and is affiliated with GRF CPAs. • Maintains licenses and liability insurance to provide investigative services to corporate and law firm clients.Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 3
  • 4. GRF Litigation Support Services  Forensic Accounting  Internal and External Fraud Investigations  Business Valuation  Fact and Expert Witness TestimonyRick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 4
  • 5. Greystone Litigation Support Services  Background, Due Diligence and Pre-employment Background Investigations  Locate Witnesses/Defendants  Professional Witness Interviews  Asset Tracing to Recover Court-Ordered Judgments  Cause and Origin Fire Investigations and Testimony  Recorded Conversations (where allowed by law)  Surveillance and Photography Services  GPS Tracking (with consent)  Handwriting Expert Services  National Network of Former FBI AgentsRick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 5
  • 6. Financial Auditor v. Forensic Accountant  The Auditor: • Relies on statistical sampling to prove there are no irregular transactions – numbers-focused with limited information. • “Don’t chase the shiny object.”  The Forensic Accountant: • Advised by the client of at least one irregular transaction. • Must develop methodologies to identify additional instances of unauthorized activity and who the perpetrator is, how much is gone, how it was done, who else is involved. • Information-focused – professional skepticism.Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 6
  • 7. Our Investigative Toolbox INTERVIEWS - The Most Effective Tool  People with knowledge about the event.  People working in the areas where the event occurred.  People with the authority or ability to cause the event to occur.  Suspects/Subjects – hope for a confession but at least get their story on the record and look for changes in the story as investigation progresses.Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 7
  • 8. Our Investigative Toolbox PROPRIETARY DATABASES  looking for bankruptcies, liens, judgments, foreclosures, real estate owned, boats and airplanes owned, criminal convictions, address history, prior employers, sex offender registry, etc. MVA  For vehicles owned and driving record – Looking for expensive vehicles, DUIs, suspended license, etc. (MD only)Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 8
  • 9. Our Investigative Toolbox EMAIL REVIEW (with employer or computer owner consent)  Once the list of suspects is narrowed down, review email for information concerning the event. Coordinate with IT shop to pull email. Use computer forensic expert to cull email down to manageable size using “key word” searches.Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 9
  • 10. Our Investigative Toolbox COMPUTER HARD DRIVE/SHARED DRIVE REVIEW  Only use credentialed computer forensic expert to extract and recover deleted files and extract data using law enforcement approved protocols.Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 10
  • 11. Suggestions Consult with us early in the case to:  Assist counsel in formulating a strategy from an investigative perspective.  Conduct due diligence investigations re: your new client, the adversarial parties, opposing counsel’s witnesses, your witnesses.  Assist with identifying relevant documents and people to be subpoenaed from an investigative perspective.Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 11
  • 12. Recent War Stories:  Civil fraud case – defendants used approximately 26 shell companies and 50 bank accounts. Our analysis identified multiple instances of embezzlement and money laundering. Also determined main defendant is a four- time convicted felon and served nine years in jail for similar schemes.Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 12
  • 13. Recent War Stories:  Plaintiff’s litigious history – wrongful termination suits, FCRA suits, topped off with a qui tam lawsuit against former employer. Plaintiff has brought over 30 actions over 10-year period, winning judgments in almost every case. Qui Tam was last straw for one employer.Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 13
  • 14. Recent War Stories: PNC Bank Wealth Management Employee  10-year trusted employee above reproach.  Bank Security identified $15K in unusual transactions in customer accounts to which employee admitted.  We were engaged to conduct a forensic accounting investigation and identified a total of approximately $400K embezzled from 86 customer accounts. Referred to FBI, defendant pled guilty, sentenced to two years in jail and restitution.Rick Potocek, CPA, MBA, CFE • Rick.Potocek@grfcpa.com 14
  • 15. 4550 Montgomery Avenue, Suite 650N • Bethesda, MD 20814 Connect with Us Rick Potocek, Forensic Accounting and Dispute Services Principal Email: rick.potocek@grfcpa.com Telephone: (301) 951 – 9090 Website: www.grfcpa.com Visit: