Scott Langlinais, CPA

Scott has 25 years of experience in fraud detection and investigation. He has planned and conducted examinations related to executive corruption, bribes, kickbacks, vendor overbilling and underperformance, and employee theft. Scott regularly reports his results to Boards of Directors, has testified in court on fraud matters, and has submitted his findings to federal law enforcement.

Representative engagements include:

• Bribes and kickbacks paid to the executives of a foreign multi-national corporation by a global manufacturing company.
• $24 million deposit kiting scheme through ATM’s. The investigative results were provided to the United States Secret Service.
• Corruption by a Chief Operating Officer that cost their company over $1 million. The results were included in a lawsuit filed with the New York State Supreme Court.
• A false billing scheme perpetrated by an executive and covered up with the assistance of the Chief Financial Officer.
• Theft through the use of company-paid credit cards, the results of which were provided to law enforcement for criminal prosecution.  $300k fraudulent vendor billing and related civil litigation support.
• Vendor audits resulting in $4.8 million recovered from duplicate payments, fraudulent invoices, and coding errors.
• Expense report auditing procedure resulting in $700,000 in findings and $525,000 in recoveries from duplicate expenses, unused airline tickets, and policy violations.

Scott designs continuous monitoring programs, strategic plans for detecting unethical behavior, and effective internal control procedures for organizations of all sizes in all industries.

He employs data analysis software to search for circumstances such as unbilled revenues, unauthorized cash transfers, employee reimbursement / credit card improprieties, corrupt behavior, and payments to fictitious vendors and employees.

Langlinais Fraud & Audit Advisory,LLC Scott teaches continuing education programs internationally, including:

• Fraud Detection & Investigation Workshops for Auditors & Investigators;
• Detecting Fraud Using Data Analysis;
• Detecting Corruption;
• How to Build a Strong Control Environment; and
• Fraud Awareness for Executives & Operational Personnel.

He has authored papers on fraud prevention, detection, and response for the International Risk Management Institute, and he serves as a regular guest speaker at nationwide conferences and chapter meetings held by the IIA, the ACFE, the AICPA, and ISACA.

Prior to starting his own practice in 2003, Scott held public accounting and internal audit leadership positions and served as Director of Internal Audit for a NASDAQ 100 software company.

He received a Bachelor of Business Administration degree with honors from the University of Notre Dame in 1991.