Investigating Allegations of Fraud Or Theft

Investigating Allegations of Fraud or Theft

This presentation will explore using an investigative mindset, the forensic accountant’s skill set and the Investigative and Forensic Accounting Standard Practices in planning an investigation into an alleged fraud or theft. The presentation will include an outline of the important: what, who, when, where, and how questions pertaining to the alleged act and the consequences that these questions have on the investigation.

About the Speaker

DOUG K. S. KALESNIKOFF, CA·IFA, CFE, B.COMM

Doug Kalesnikoff has practiced in the forensic accounting discipline for the past 26 years. He has provided expert evidence in the courts, international commissions of inquiry, and other commissions, hearings and tribunals on over 50 occasions.

Doug’s work as a forensic accountant dealing with criminal investigations and public inquiries, include:

Investigation of alleged frauds on behalf of the R.C.M.P. Commercial Crime Sections, corporations and government agencies.
Investigations of alleged drug traffickers on behalf of the R.C.M.P. Anti-Drug Profiteering and Proceeds of Crime Sections.
Investigations into government corruption and fraud allegations for both the Williams and the Blom-Cooper Commissions of Inquiry for the Federation of St. Christopher and Nevis, West Indies and the Medical Benefits Scheme for the McIntyre Royal Commission of Inquiry in Antigua and Barbuda, West Indies.
Compliance audits for royalty and tax matters for the governments of St. Kitts-Nevis, Jamaica, St. Lucia, St. Vincent–Grenadines, and the Cayman Islands in the Caribbean.

Doug has developed and instructed courses on Forensic Accounting, Fraud and Tax Auditing provided to:

Law enforcement: the R.C.M.P. Commercial Crime Sections of Saskatoon and Regina, the SaskatchewanPoliceCollege, the Saskatoon City Police, and the Calgary Police Service;
Taxation authorities: the Inland Revenue Service of the Federation of St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Jamaica, Trinidad, Guyana, Grenada and Barbados;
International Agencies: the Caribbean Regional Technical Assistance Centre (CARTAC) a division of the International Monetary Fund (IMF) and the Caribbean Community (CARICOM) Secretariat;
Corporations: SaskPower, Farm Credit Corporation, Credit Institute of Canada, Affinity Credit Union, and Saskatchewan Crop Insurance;
Accounting Bodies: Certified Fraud Examiners, Certified General Accountants of Saskatchewan, and the Institute of Chartered Accountants of Saskatchewan.

Doug was featured in an article titled “Our Man in Antigua” in the October 2002 issue of CA Magazine, a publication of the Canadian Institute of Chartered Accountants.

Doug is an Assistant Professor with the Edwards School of Business at the University of Saskatchewan. His teaching responsibilities include MPACC806 – Assurance for theMasters of Professional Accounting Program, MBA 889 –for the Masters of Business Administration Program and COMM420 – Fraud Prevention Detection and Investigation for the undergraduate program. In 2004, 2006, 2008, 2010 and 2012 he was awarded the MPACC Teaching Excellence Award which is sponsored by the Institute of Chartered Accountants of Alberta.

Education and Professional Background:

Bachelor of Commerce Degree, University of Saskatchewan, with Great Distinction, 1977.

Chartered Accountant in 1979

Certified Fraud Examiner in 1993

Investigative and Forensic Accountant (IFA) in 2000