Virtual Fraud Symposium

Vic Hartman is the Principal of The Hartman Firm, LLC. He is a veteran FBI Special Agent of 25 years, an attorney, CPA, author, professor, and practitioner. Vic specializes in internal investigations, forensic accounting, and fraud mitigation consulting.

He is the author of the book, The Honest Truth About Fraud. Vic wrote this book for an audience that includes corporate managers and forensic practitioners responsible for the prevention, detection, and investigation of fraud. He also uses the book in the classroom, webinars, and workshops where he speaks.

Vic is active in the forensic accounting and fraud examination community. He serves on Georgia Southern University’s Forensic Accounting Advisory Board. He teaches a master’s-level forensic accounting course at Georgia State University. He is a past two-term President of the Georgia Chapter of the Association of Certified Fraud Examiners (ACFE). Vic provides continuing education presentations to both attorneys and CPAs on the topics of fraud, forensic accounting, and internal investigations. He is also the editor of the Fraud Column in New Perspectives, the professional journal of the Association of Healthcare Internal Auditors.

Vic is a graduate of Emory University’s School of Law. He is a licensed Attorney and CPA in the state of Georgia. He is also a member of the State Bar of Georgia and the American Institute of Certified Public Accountants (AICPA). His credentials include being Certified in Financial Forensics by the AICPA and a Certified Fraud Examiner by the ACFE. He is member of the Society of Former Special Agents of the FBI, and he previously served on the Board of Crime Stoppers Greater Atlanta. Vic currently serves on the Atlanta Governing Board of the Office of Inspector General.

Dr. Sri Ramamoorti is a thought leader and expert on corporate governance and behavioral forensics. A seasoned professional with over 35 years of experience in forensic accounting, auditing, and academia, in India, the Middle East and the USA. He is currently an Associate Professor of Accounting and Sustainability Scholar at the University of Dayton in Ohio. Previously, he was a Director of the Corporate Governance Center, and an Associate Professor of Accounting at Kennesaw State University (KSU) in Kennesaw, Georgia. He is the Managing Principal & CEO of The Behavioral Forensics Group, LLC, that focuses on the "psychology of fraud" across the fraud life cycle, as well as a Principal and Managing Director of Quetzal GRC LLC, a risk advisory and governance consulting firm.

Dr. Ramamoorti obtained a Bachelors degree in Commerce and Diploma in Mathematics and Statistics from Bombay University, and the Masters (Accounting) and PhD (Quantitative Psychology) degrees from The Ohio State University in Columbus, Ohio. Immediately after finishing his PhD, he joined the accountancy faculty of the University of Illinois at Urbana-Champaign. Subsequently, he was a principal with Andersen Worldwide, National Sarbanes-Oxley Advisor for EY, a corporate governance partner with Grant Thornton LLP, and briefly led the governance, risk, and compliance (GRC) practice for Infogix, Inc. He has published over 60 research papers and professional articles, as well as 15 books and monographs. In 2013, he co-authored the Wiley-published book, "A.B.C.'s of Behavioral Forensics: Applying Psychology to Financial Fraud Prevention and Detection" that has been presented to the FBI Academy.

Active in the profession, he is a Board member of Truth in Accounting, the National Board of Directors of Financial Executives International (FEI), and an Advisor to the Litigation Forensics Board of NACVA. He has been a Trustee of the FEI and IIA Research Foundations, and a Board member of Ascend. He chairs the Professional Advisory Board of HARDI sponsored by the University of Hawaii at Manoa. He completed a 3-year term on the prestigious Standing Advisory Group of the Public Company Accounting Oversight Board from 2014-2016. A prolific speaker, he has participated as a speaker/panelist at Conferences and Symposia in 16 countries.

Dr. Morrison is a board-certified consulting psychiatrist. His practice concentrates on leadership and executive functioning, especially to deepen the capacity of senior executives to be self-aware. With a refined process of individual and senior management team consultation, he works successfully with many industries and within multiple levels of management and corporate structures. He is a member of Behavioral Forensics Group™LLC, where he brings his expertise in psychiatry to bear on the emerging field of behavioral forensics. He has presented on the psychology of fraud to private industry and to local, state, and nationwide government groups.

Dr. Morrison was recruited to serve as a subject matter expert by the Institute for Fraud Prevention in 2008, noting his extensive experience in working with senior executives. With two B4G™ colleagues, Dr. Koletar and Dr. Ramamoorti, he co-authored a white paper Bringing Freud to Fraud: Understanding the Mind of the White-Collar/C-Suite Offender Through A.B.C. Analysis, published in 2014 in the Journal of Forensics and Investigative Accounting (JFIA), a journal of the National Association of Certified Valuators and Analysts (NACVA). His specialty is in understanding and explaining the emotions of executives committing fraud, and the paper has been expanded into a prize-winning book, A.B.C.’s of Behavioral Forensics (Wiley). He is also a regular contributor to the B4G™ blog, bringingfreudtofraud.com. 

Beyond the subject of fraud, Daven is a member of the team producing CAREERS: A Brainwise Guide to Managing Your Career (ebook on Amazon) and has written on the basics of judgment in leadership, how senior executives derail, and workplace violence. He also wrote a yearlong series on balancing the demands of work and family–all of this as a member of Morrison Associates Ltd.

Morrison Associates, Ltd. has been working with financial service firms since 1976. The organization has assessed more than 1,500 leaders. The Morrison Team has consulted to Abbott, Accenture, Amoco, Ashta Chemical, AT&T, Arthur Andersen, Bank of America, Baker‐Hughes, BP, CF Industries, Chicago Tribune, Continental Bank, Conseco, Elizabeth Arden, Exxon, Food Lion, Hospira, Illinois Tool Works (ITW), Johnson & Higgins, Loyola University Medical Center, Motorola, Nabisco, Northern Trust, Schneider International, Unilever, Wachovia, The Williams Companies, and others. Concepts and experiences with these organizations resulted in the creation of a variety of educational programs. The work at Morrison Associates has led to research assessing judgment in leaders, accounting partners who put the firm at risk, and measuring transformation in leadership programs.

Daven obtained an undergraduate degree from Northwestern University and an active member of the following professional groups:Academy of Organizational and Occupational Psychiatry (AOOP), where he has been a past President; the Group for the Advancement of Psychiatry (GAP)–Committee on Work & Organizations; Institute for Fraud Prevention (IFP); Tomkins Institute of Applied Studies of Motivation, Emotion and Cognition. He is a Clinical Assistant Professor of Psychiatry at Rosalind Franklin University’s Chicago School of Medicine.

Dr. Koletar brings to The Behavioral Forensics Group, LLC a rich background of insight and investigation. He was a Vietnam Era Army Intelligence Officer, followed by a 25-year career as a Special Agent and Senior Executive of the Federal Bureau of Investigation (FBI).

After his retirement from the FBI, Joe entered a 13-year-career as Director, Principal, and Executive Director in the Fraud and Forensics practices of two of the Big Four firms, Deloitte & Touche LLP, and Ernst & Young LLP. In that role, he managed and directed corporate investigations in all major industry sectors, including IBM, GM, Dell Computer, American Standard, Kohler, NYS Banking Commission, Johnson & Johnson, Merrill Lynch, Bank of Luxembourg, Bristol-Myers-Squibb, and Credit Suisse.

Dr. Koletar is a former Chair of the Board of Regents and Fellow,Association of Certified Fraud Examiners. He serves on the Editorial Review Board of The CPA Journal, has presented to numerous professional societies, and has been a guest lecturer at five universities and one law school. He holds a BA in Political Science (Penn State University), an MS in Industrial Administration (George Washington University) and a Master of Public Administration and Doctor of Public Administration (University of Southern California). 

At the request of the North Carolina Senate, Dr. Koletar is serving as a member of the Board of an Economic Development Zone. He has been the pro bono President of two military charities and in addition to his membership of B4G™, he is self-employed as an author, speaker, and consultant. He is a regular contributor to the B4G™ blog, bringingfreudtofraud.com.

Mr. Bigelow is a communicator and integrator of information into meaningful insights. He specializes in speeches and presentations, yet is fully competent for all writing requirements. He is experienced in facilitating for consensus, process improvement, and strategic direction. He comes from a corporate background rich in Human Resources, Training and Professional Development, Chief Financial Officer operations and is presently President of The Bigelow Consulting Group, Inc. He also functions as the Vice President—Strategy, Marketing, and Communications for The Behavioral Forensics Group™ LLC, including managing and overseeing its web presence.

Earning a BA in Broadcasting and Film at Boston University, Jack completed his military obligations as a Signal Corps officer, responsible for the scripting and editing of Pentagon briefing films. His early career was in broadcasting, starting as a television news editor-writer, and then news producer for WBZ-TV in Boston. Jack interrupted that career for graduate school and became enamored with the field of international economics and business. He received a Master of Arts in International Relations and Master of Arts in Law and Diplomacy from the Fletcher School of Law and Diplomacy, Tufts University. 

He was employed for 27 years by Arthur Andersen & Co., starting as that firm’s first training videotape scriptwriter. Within six years, he initiated and managed a group of writers. In 1980, Jack sought a position more aligned with his graduate degrees and was appointed Director of General Support Projects in the Andersen Headquarters, reporting to the Managing Partner for Finance and Administration. This responsibility included development of speeches and presentations for the CFO, CEO, and other senior executives, special project assignments, and consultative advice to C-level partners. Moving to Human Resources, Jack accepted responsibility for training the Andersen infrastructure for all practices, including the practice that later became known as Andersen Consulting and eventually Accenture, prior to its split from Arthur Andersen. This responsibility required development and delivery of curricula to support firm strategy.

As a Principal in the firm’s global Human Resources leadership team, he retired from Andersen in September 2001, shortly before the firm’s Enron difficulties began. Jack remains active in the local community where he volunteers at the Career Resource Center, Lake Forest, Illinois as advisor to clients in job search; earlier, he was a President of the CRC Board of Directors.

Section Chief Aaron Tapp entered on duty as an FBI Special Agent in November of 2003 and reported to the Albany Field Office where he investigated public corruption and other complex financial crimes.  While in Albany, Mr. Tapp successfully investigated several New York State officials for utilizing their public office for personal gain.  

Mr. Tapp transferred to the San Antonio Field Office in 2007 and was assigned to work complex financial crimes.  While in San Antonio, Mr. Tapp led a number of complex financial investigations including a case which resulted in the conviction of several executives who perpetrated one of the largest frauds ever charged in the Western District of Texas.    

In 2011, Mr. Tapp was promoted to the Counterterrorism Division at FBIHQ, where he oversaw complex terrorism financing cases in the Terrorism Financing Operations Section (TFOS).  While at FBIHQ, Mr. Tapp worked with Agents and Analysts throughout the country and around the world to detect, disrupt and prosecute those who fund terrorism.  

In 2013, Mr. Tapp was designated as a Supervisory Senior Resident Agent (SSRA) in the Kansas City Division.  Mr. Tapp led Agents and Analysts involved in every FBI program across 36 counties in the northern half of Kansas.  

On September 4, 2017, Mr. Tapp was promoted to Assistant Special Agent in Charge (ASAC) in the Dallas Field Office.  ASAC Tapp initiated and led the Resident Agency Branch until September 2018.  From September 2018 to August 2021, Mr. Tapp led the National Security Branch in the Dallas Field Office.  

In August 2021, Mr. Tapp returned to FBIHQ as the Section Chief of the Financial Crimes Section, where he currently oversees all of the FBI’s Complex Financial Crimes program, including money laundering, corporate and securities fraud, financial institution fraud, intellectual property rights crime, and health care fraud.

Mr. Tapp was a member of the Albany and San Antonio SWAT teams.  He earned a bachelor's degree in accounting from the University of Utah and an MBA from Utah State University.  He is married and has four children. 

Chad Hunt is currently a Supervisory Special Agent assigned to the Atlanta Field Office of the Federal Bureau of Investigation (FBI). 

Mr. Hunt received his appointment to the position of Special Agent with the FBI in 2003. After attending the FBI Academy in Quantico, Virginia, Mr. Hunt was assigned to the FBI's Atlanta Field Office where he investigated Cyber Criminal and Cyber National Security Matters. 

Mr. Hunt was promoted to Supervisory Special Agent in the Cyber Criminal Section at FBI Headquarters in 2011, where he spent 20 months, and was responsible for the program management of the computer intrusion program for multiple FBI Field Offices and Legal Attaché Offices, along with overseeing the operations Eurasian Organized Cyber Crime Threat Focus Cell. 

In 2014, Mr. Hunt was assigned to the US Embassy in Canberra, Australia for a one-year assignment as an Assistant Legal Attaché (ALAT), focusing on cyber matters in Australia, New Zealand, and multiple Pacific island in the region.

Prior to working for the FBI, Mr. Hunt worked for 12 years in the Information Technology industry. Mr. Hunt received a Bachelor of Science Degree in Management Information Systems (MIS) from the Pennsylvania State University in 1991.

A business leader that specializes in applying technology to investigations, disputes and business processes. I am the leader of SecureState's forensic / ediscovery group. I have been in this industry over 11 years providing services to scores of clients in a wide variety of industries. I am registered in the State of Ohio as a Certified Public Accountant and maintain the designation of Certified Information Technology Professional (CITP) from the American Institute of Certified Public Accountants.

My wide-ranging experience with data analytics, combined with an educational & practical background in forensic accounting and electronic discovery allows me to add value to clients by understanding the technological and business issues of fraud, information security, and data analysis investigations. I have extensive familiarity with international work stemming from providing services in 12 countries in Europe and North America.

In addition to data analytics, I also provide clients services in the areas of computer forensics and electronic discovery. I have imaged and analyzed hundreds of computers and other electronic media. In the area of electronic discovery and litigation hold, I have experience with managing projects that use a variety of top eDiscovery review tools and have develop several proprietary applications that assist in this area.

Trial Attorney Catherine Wagner has been a prosecutor with the U.S. Department of Justice since 2017. She currently serves on the Rapid Response Strike Force, a component of the DOJ Criminal Division’s Health Care Fraud Unit. She is a prior associate attorney with William & Connolly LLP. She is also a former Adjunct Professor at the Georgetown University Law Center. She served as a Law Clerk for the U.S. District Court for the Southern District of Texas and the U.S. Court of Appeals for the Fifth Circuit. She is a graduate of the University of Texas School of Law. 

Perry is a retired Regional President and member of the Senior Leadership Team of BB&T Corporation. His professional accomplishments and passion with coaching is centered in sales, client service, cultural transformation, employee engagement and cultural leadership development. Perry has served as a charter Board member and Executive Consultant at the TRUIST Center for Ethical Leadership within the Mike Cottrell College of Business at the University of North Georgia. 

He also co-created the Ethical Culture Indicator (ECI), which incorporates employee engagement surveys with ethical climate feedback for organizations and businesses. From this platform, Perry provides consulting services to implement the ECI recommendations to facilitate changes in the ethical climate of organizations, Executive Coaching, and workshops for building coaching cultures within organizations. 

Perry’s Leadership Consulting experience includes major corporations, local school districts, county governments and universities. Additionally, Perry delivers speeches on Building Ethical Cultures, Values Based Leadership, Employee Coaching to Improve Employee Engagement, and Ethical Perspectives and Decision Making.

Dr. Biana Kotlyar is a board-certified psychiatrist who specializes in consultation-liaison psychiatry, electroconvulsive therapy, and medical student education in psychiatry. Her current projects include standardizing student performance evaluations, student wellness in the face of a pandemic, and medical student cheating.
 

She completed her psychiatry residency at the Chicago Medical School at Rosalind Franklin University in 2015. In her third year of residency, she was appointed chief resident of medical student education, and, in her final year, she was the overall chief resident. This experience solidified her passion in medical student education and her desire to take a leadership role in education. She was awarded “Outstanding Resident Award” for her teaching, dedication, and leadership in 2013 and “Outstanding Medical Student Chief Resident” for her dedication and enthusiasm in 2014.

Following residency, Dr. Kotlyar became an attending, and eventually the Medical Director, at Columbia St. Mary’s community hospital in Milwaukee, Wisconsin, where she was an adjunct assistant professor at the Medical College of Wisconsin. She was awarded the “Outstanding Teaching Award” by the Medical College of Wisconsin in 2016. In 2019, she obtained her dream job at Rosalind Franklin University as the Education Director for Psychiatry and Behavioral Sciences. When she is not working as the Education Director, she continues her clinical work as a psychiatrist at Captain James A. Lovell Federal Health Care Center.