Michelle Atchley joined ALA in 2005 and is a Certified Fraud Examiner (CFE) and Certified Information Systems Auditor (CISA). Michelle works in the Fraud Section; assists with forensics investigations; presents audit findings quarterly to the Arkansas Governmental Bonding Board and works with local Prosecuting Attorneys regarding audit matters referred. Prior to working for ALA, she worked for Dillard’s as a Resource Access Control Facility Security Administrator and as an IT auditor. In addition, she serves on a statewide public corruption fraud work group with representatives from the Arkansas State Police, Federal Bureau of Investigation, and Internal Revenue Service. Michelle is married and the mother of two children, who are her greatest blessings.

Tom Caulfield has dedicated his professional career to public service beginning in 1977 in the United States Marine Corps (retired in 1998). Tom’s career continued as a civil servant in the United States Air Force, the Central Intelligence Agency, and the Council of the Inspectors General on Integrity and Efficiency. Tom retired in 2015 from federal service as a Senior Executive and co-founded an international anti-corruption consulting firm named Procurement Integrity Consulting Services (PICS). Their clients include the United Nations Office on Drugs and Crime, the International Law Institute and various government anti-corruption authorities in East Africa, South East Asia and the United Kingdom. Domestically, PICS has assisted government and private entities in reviewing procurement policy compliance, enhancing ethics and compliance programs, building effective whistle-blower procedures, and establishing procurement anti-fraud protocols.

With the global pandemic of COVID-19 presenting unprecedented opportunities for fraud, Tom was asked to return to federal service to build and manage the Special Inspector General for Pandemic Recovery’s (SIGPR) Office of Investigations. After accomplishing the building of SIGPR’s investigative office, he returned to his company were he uses his over four decades of anti-corruption experience in assisting both public and private entities in reducing their vulnerabilities to financial and reputational damages related to corruption and/or fraud.

He graduated from Wayland Baptist University and St. Leo College, where he received degrees in both criminology and criminal justice. He holds various certifications, some of which include Certified Fraud Examiner, Certified Inspector General, Certified Inspector General Investigator and former Certified Polygraph Examiner and Criminal Investigator. Tom is a member of the National Contract Management Association “Audit and Risk” committee. He was an Executive Board member of the Association of Inspectors General, a national organization with membership from all levels of city, state, and federal Office of Inspectors General.

Tom served as a member of the Department of Justice National Procurement Fraud Task-Force and was the architect to what became an amendment to the Federal Acquisition Regulation requiring mandatory disclosure by federal government contractors of certain violations of federal criminal law and the civil False Claims Act. He was the developer and program manager of the first Intelligence Community Procurement Integrity Assurance Program which focused on enhancing the integrity of classified procurements by preventing, deterring, and detecting procurement fraud and abuse. Tom has published and co-published several articles on subjects related to the anatomy of procurement fraud, building effective investigative operations, anti-fraud with data analytics, procurement fraud schemes and the profile of the procurement fraudster. His material has been referenced in various federal reports and book publications related to procurement fraud and risk strategies.

Ryan Duquette is the Canadian lead for RSM Canada’s Security and Privacy Risk Consulting practice. A seasoned professional within the investigations and cyber security fields, Ryan focuses on litigation support, cyber incident response, privacy and cyber technology risks, digital forensics and cyber fraud matters. Ryan has been an investigator for over twenty years and was previously a police officer focusing on cybercrime and fraud cases. He works closely with clients involved in workplace investigations and civil litigation matters including intellectual property theft, HR investigations and data breaches.

Ryan also provides cyber thought leadership to clients across multiple industries. He supports them by collaborating to develop and execute strategic plans, identify and address security and technology issues, with a view to reducing risks and optimizing efficiencies. Ryan has been qualified as an expert witness on numerous occasions, and is a frequent presenter at fraud, digital forensics, cybersecurity and investigative conferences worldwide.

Professional affiliations and credentials

• Association of Certified Fraud Examiners

• International High Technology Crime Investigation Association

• International Association of Computer Investigative Specialists

• Council of Professional Investigators Ontario

• Certified Electronic Evidence Collection Specialist (CEECS)

• Certified Forensic Computer Examiner (CFCE)

• Certified Fraud Examiner (CFE)

• EnCase Certified Examiner (EnCE)

• Magnet Certified Forensics Examiner (MCFE)

• Level II (Secret) Government of Canada Security Clearance

• Licensed Private Investigator (Ontario)

Education

• Honours Bachelor of Arts, Crime and Deviance and Sociology, University of Toronto

• Master of Science, Digital Forensics Management, Champlain College

Jeff Filliter is a seasoned investigator, with over 45 years of experience with the R.C.M.P., Scotiabank, and in private practice. He is the President of J. R. Filliter Investigative Services and teachs Investigative Technology at Mohawk College. Jeff holds an honors degree in Administrative Studies (BA), with distinction, has been a Certified Fraud Examiner (CFE) since 1995, and holds a Private Investigator licence for the Province of Ontario. He spent 23 years with the R.C.M.P., primarily in Commercial Crime units in Ontario.

Jeff has a solid investigative and law enforcement background, specializing in domestic and international fraud, risk assessment and mitigation, due diligence, and asset tracing and recovery. He is accomplished in areas of mortgage, lending and credit fraud; bankruptcy and insolvency; corporate and commercial fraud; relationship management; and dealing with high-ranking legal and government officials and law enforcement executive, on a global scale. Jeff has significant involvement with the development, design, and implementation of corporate policy and procedures; departmental strategic planning; metrics and statistical reporting; threat risk assessment, management, and mitigation; loss prevention; and standards and best practice policy.

Jeff is an expert in asset tracing and recovery; financial and white-collar crime; fraud; money laundering; terrorist financing; proceeds of crime; forensic investigations; risk management; and security. He has provided expert testimony in both civil and criminal proceedings globally, and has been declared a professional witness in the U.K. in relation to wire transfer fraud. He has developed linguistic skills in Spanish and French.

Jeff has been named to an Advisory Committee for the Association of Certified Fraud Examiners. He has written a book titled “The Shallowest of Men” concerning a six year multi-jurisdictional fraud, money laundering, murder, drug cartel and corruption investigation which was released in March of 2016. An option was purchased on the book in January 2019. He has authored a second book titled “Driven By Malice” which is awaiting publication.

John D. Gill graduated from the University of Arkansas with a Bachelor’s Degree in English. In 1990, he received his J.D., with honors, from the University of Texas School of Law.

Prior to working for the ACFE, Mr. Gill was an attorney in a small civil litigation firm in Austin, Texas where he was involved with civil fraud, insurance, consumer fraud, and deceptive trade practices cases.

In 1995, Mr. Gill joined the ACFE and served as both its General Counsel and the manager of the Research Department for nine years. When the Research Department expanded in 2003, he took on the role of Research Director. In 2009, he was promoted to Vice President – Education. In that capacity, he assists in the production and development of books, manuals, self-study courses, and seminar and conference materials produced by the ACFE.

He serves on the faculty of the ACFE and is a co-instructor of the CFE Exam Review class. He is a co-author of The Fraud Examiners Manual and serves an editorial consultant for the CFE Exam and the CFE Exam Preparation Course. He is also the publisher of and a contributing author to Fraud Magazine.

Mr. Gill is a member of the Association of Certified Fraud Examiners, the Austin Chapter of ACFE, Phi Beta Kappa, and the State Bar of Texas.

Jay Wagner is the chief internal auditor for the Illinois Office of the Attorney General. Reappointed to a second five year term in 2019, Jay directs a comprehensive, agency-wide internal audit program in conformance with professional auditing standards and Illinois law.

Jay has spent his entire 23 year auditing career in the public sector, also serving as the chief internal auditor for the Illinois Department of Veterans’ Affairs, an internal auditor with the Illinois Office of the Attorney General, and an information systems auditor with the Illinois Office of the Auditor General. He also occasionally teaches courses at the university level.

Jay received a Master of Science degree in Management Information Systems from the University of Illinois at Springfield (2001) and a Bachelor of Science in Management Information Systems from Illinois College (1996).

Jay has been an active volunteer in the IIA since 2005, serving multiple roles in the Springfield, Illinois chapter including vice president, secretary, program chair, webmaster, and three terms as the chapter’s president. He is currently an IIA District Advisor for the Central Region, having previously served as a District Representative in the Central and Midwest Regions. Jay is also a member of the Illini chapter of the Information Systems Audit and Control Association (ISACA) and the St. Louis chapter of the Association of Certified Fraud Examiners (ACFE). Jay holds certifications as a Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE), and Certified Information Systems Auditor (CISA).