Cliff Robertson, 88, is Namesake for the ACFE's Sentinel Award

In Memoriam 

Society does not revere whistleblowers. Oscar-winning actor Cliff Robertson, who passed away Sept. 10 at the age of 88, discovered that when he exposed embezzling Columbia Pictures studio president David Begelman. The industry blacklisted Robertson for four years. Hollywood did not thank Robertson, but the ACFE did. During the 14th Annual ACFE Fraud Conference & Exhibition in 2003, it presented him with the first Cliff Robertson Sentinel Award "For Choosing Truth Over Self."

At the time, Dr. Joseph T. Wells, CFE, CPA, Chairman and founder of the ACFE, said whistleblowers often are labeled as bigmouths, busybodies, snitches, tattlers and troublemakers. "And as CFEs, we wonder why employees don't come forward and tell us of the frauds they know about," he said. "Cliff Robertson didn't come forward to get rich; he was already rich. And he certainly didn't tell the truth about (movie mogul) David Begelman to become famous; Cliff was already famous. He did the right thing for one and only one reason: because it was the right thing."

Wells said then that Robertson is one of many brave persons to come forward. "If we are ever to turn the corner on fraud," Wells said, "we must have the help of these people society has tarred forever with being ‘whistleblowers.' And we certainly need to call these heroes by a different name [than whistleblower]." The ACFE continues to presents the Sentinel Award annually to a person who, without regard to personal or professional consequences, had publicly disclosed wrongdoing in business or government.

In February 1977, Robertson received an IRS 1099 form reporting $10,000 in earnings from Columbia Pictures. Knowing he had not received money from the company, Robertson turned the matter over to the authorities.

The Los Angeles police and the FBI discovered that Columbia Pictures president David Begelman forged a $10,000 check made out to Robertson. Columbia placed Begelman on paid leave and launched its own internal investigation. They found that Begelman's forgery was one of several "unauthorized financial transactions."

In December 1977, Begelman was briefly reinstated as Columbia's president and then quietly fired. He claimed that his embezzlement was prompted by "emotional problems." Columbia Pictures put pressure on Robertson to remain silent. But he had to speak out. He told The Washington Post, "There is a spreading cancer of corruption in Hollywood, of which the Begelman incident is but one example." Robertson told The Associated Press, "Wealth and power create a kind of atmosphere of fear. I think they begin to believe that they are above the law." 

Frank Walker, CFE 
Frank Walker, CFE, passed away Sept. 16 after a long battle with cancer. Frank was owner and CEO of Walker Fraud Examiners Inc. in Chicago, Ill., and co-CEO of Fraud Aid Inc., which provided free support and guidance to fraud victims and their families.

Frank's specialty was interviewing — a skill he had honed while working in advertising research in Chicago and New York. His intense interest in fraud began with the Enron scandal, according to his wife, Caroline.

Called an "analyst's analyst," he publicly commented on several financial accounting issues on the websites of the International Financial Reporting Standards, the Financial Accounting Standards Board and the Federal Energy Regulatory Commission.

Frank and Caroline met at the International Platform Association Convention at the Mayflower Hotel in Washington, D.C., in August of 1990. They married in Flossmoor, Ill., in December 1990 and lived in Seattle, Wash., until they moved in September 2009 into Chicago's Hancock Building. They enjoyed their friends at the University Club at which Frank was active in business networking, writing and civic groups and paying drums with the house band.

Above Frank's desk: "Made my mark. Paid my dues. Now hand me down my party shoes."