Nine candidates selected for ACFE Board of Regents' ballot

Nine candidates have been selected to compete for three positions on the 2020-2021 Board of Regents. The board sets standards to promote professionalism and to ensure the reputation of the CFE credential.

“We had so many deserving applicants for the Board of Regents,” said Bruce Dorris, J.D., CFE, CPA, president and CEO of the ACFE and chairman of the ACFE Nominations Committee. “The committee had an impressive group of CFEs from which to choose. Thanks to all who applied. I’m always impressed with our members’ dedication.”

Beginning Nov. 1 and ending Dec. 31, members will be able to vote online at ACFE.com for their selections to replace three retiring Board of Regents members, Ryan Hubbs, CFE, CIA, CCEP; Tony Prior, CFE; and Elizabeth Simon, CFE, CPA. The newly elected Regents will be installed in February 2020 and will each serve two-year terms.

Raymond But, CFE, UBS AG, Hong Kong

Raymond But, CFE, has been fighting fraud in the Asia-Pacific region for more than 25 years. Based in Hong Kong, he’s the global anti-fraud subject-matter expert for UBS, specializing in addressing white-collar crime advising on UBS’s global Anti-Fraud Framework requirements.

A proud Canadian, But has accumulated work experience in Canada, Hong Kong and Shanghai for financial institutions such as HSBC, ABN AMRO, RBS, UBS and the Hong Kong Stock Exchange. He’s led criminal investigations — such as rogue trading, Singapore Interbank Offered Rate rigging — for these firms across 13 Asia-Pacific countries.

But says he maintains the global framework that has significantly prevented many fraud attempts at UBS by implementing strategies that enhance fraud detection and deterrence.

His focus on analytics and his contributions to a firm-wide culture of fraud awareness among employees and clients have positioned him as a well-regarded leader among his peers, he says.

Since receiving his CFE in 2007, But says he’s continued to demonstrate his passion for fighting fraud by serving as a key speaker at notable industry conferences, including the 2012 Global KPMG Forensic Conference and the 2017 C5 Conference in Hong Kong.

Lyn Cameron, CFE, Microsoft Corporation, Redmond, Washington

Lyn Cameron, CFE, LL.B, the senior director leading Microsoft’s Financial Integrity Unit, has more than 34 years of investigative experience. For the past 15 years, she’s managed global investigation teams at Microsoft and, previously, at Cisco Systems Inc. Cameron says she’s passionate about using technology to develop best-in-class investigative practices.

At Cisco, Cameron also led the global ethics program, which recognizes the role corporate culture plays in the prevention of fraud.

Prior to her corporate experience, Cameron spent five years with the forensic practice of a Big 4 accounting firm where she specialized in fraud investigations, fraud prevention programs and corruption vulnerability assessments.

She has more than 13 years of law enforcement experience with the Australian Federal Police, where she led multidisciplinary teams and teams of detectives investigating fraud and other federal offenses.

Cameron has worked from Australia, the U.K. and the U.S. and has conducted investigations and provided consulting services in many countries and jurisdictions.

Cameron has been a CFE since 2000, served on the committee of the U.K. ACFE Chapter, is an active participant in the ACFE Corporate Alliance and has been a panelist at an ACFE Annual Global Fraud Conference and the ACFE Fraud Risk Summit.

Raj Dhanlall, CFE, PwC, Johannesburg, South Africa

A Certified Fraud Examiner since 2005, Raj Dhanlall, CFE, CA(SA), CIA, is an honorary life member and past chapter president of the South Africa Chapter.

Dhanlall says he’s contributed to the development of the CFE credential in South Africa and has been supporting the ACFE on strategic projects that are mainly focused on the professional status of the CFE.

He serves in several cooperative forums of anti-fraud professionals as local chapter representative, including the Forensic Accountant Forum and as an evaluation panelist on the Anti-intimidation & Ethical Practices Forum.

He leads the public-sector assurance focus in Southern Africa at PwC. He’s been involved in numerous investigations focused on fraud risk identification and training. His topics of focus include ethics and investigations, fraud risk management and financial statement fraud red flags.

Dhanlall says his experience in working with, and serving on the boards of various national-impact entities and member-driven bodies, has resulted in him fine-tuning what’s known as “systems thinking” — a holistic approach to analysis — to ensure stable, self-sustaining and value-driven organizations.

Kenneth R. Dieffenbach, CFE, U.S. Department of Justice, Office of the Inspector General Fraud Detection Office, Washington, D.C.

Kenneth R. Dieffenbach, CFE, has focused his entire 23-year federal law enforcement career on fighting fraud.

Since 2003, he’s served in various special agent roles with the U.S. Department of Justice (DOJ) Office of the Inspector General where he’s led dozens of complex and sensitive fraud and employee misconduct investigations. He’s made more than 200 presentations to a wide variety of audiences, including at six ACFE Annual Global Fraud Conferences and numerous ACFE chapter events.

Dieffenbach is an adjunct instructor at the Federal Law Enforcement Training Center, coordinates the DOJ’s Fraud Task Force’s Grant Fraud Working Group and has had articles published in Fraud Magazine and The Non-Profit Times newspaper.

He manages a nationwide team focused on contract fraud and proactive data analytics, and he’s the deputy director of the DOJ OIG’s Office of Data Analytics. His work has been recognized with numerous awards including the U.S. Attorney General’s Distinguished Service Award.

Dieffenbach served more than six years as an active-duty special agent with the U.S. Air Force Office of Special Investigations. He’s been a CFE since 2000.

Emily Irving, CFE, BlackRock, Boston, Massachusetts

Emily Irving, CFE, CTPRP, vice president at BlackRock, is a member of its third-party risk management team. Irving has 19 years of experience in managing people and processes, primarily in risk management and fraud prevention.

Since 2011, she’s focused her career in third-party risk (TPR) where she brings a unique viewpoint of the importance of fraud awareness. Irving has designed, implemented and overseen multiple global programs, mentors TPR professionals and regularly speaks at industry events.

Irving says she’s extremely passionate about TPR and fraud prevention; she’s vice chair of the Shared Assessments Program steering committee and will be the chair in 2020. (The Shared Assessments Program is a consortium for third-party risk management.) As a member of this committee since 2013, she’s pushed for more awareness of vendor fraud risk. She’s co-leading the creation of a fraud, anti-bribery, corruption and sanction risk assessment.

During her previous fraud investigator career, Irving worked hundreds of fraud cases pertaining to private education loan lending where she partnered with local, state and federal law enforcement to build criminal cases and seek restitution. She also worked with victims of identity theft to educate them of their rights.

Irving has been a CFE since 2007 and holds a Master of Arts in Criminal Justice and a certificate in forensic criminology from the University of Massachusetts.

Victoria Meyer, CFE, Swiss International Business Academy, Zug, Switzerland

Victoria Meyer, CFE, FCCA, MICA, began her counter-fraud career 25 years ago investigating social security fraud in London. She qualified as a Certified Accountant with KPMG forensic accounting before moving to Switzerland to lead the forensic technology practice for PwC in Europe.

Meyer went on to develop the compliance intelligence function for UBS before setting up the Swiss International Business Academy, where, as the director of financial crime consulting, she specializes in anti-money laundering controls and investigations. Meyer advises some of the world’s largest banks on customer and transaction screening and often helps them satisfy the requirements of deferred prosecution agreements with the U.S. Department of Justice (DOJ).

In addition to investigating fraud and money laundering throughout her career, Meyer has worked on FCPA investigations across Europe (directed by the U.S. DOJ). She also led a team on a long-term assignment to identify assets deposited in Switzerland by people who later became victims of the Holocaust. The U.N. Security Council engaged her to work with government and industry bodies on a new format for counterterrorism sanctions data.

Meyer has worked extensively across Europe, the U.S. and in Asia and has spoken regularly at European and global ACFE conferences as well as numerous other professional events and webinars.

Fannie Moore, CFE, Wayne State University, Detroit, Michigan

Fannie Moore, CFE, CFCI, a Certified Fraud Examiner since 2006, says she’s passionate about the profession. Moore began her career as a fraud investigator in the automotive industry with DaimlerChrysler Financial where she managed the activities of team members in multiple locations. Millions were recovered from fraudulent loan transactions within the company portfolio. She helped develop and implement fraud awareness training and fraud checklists for corporate locations in the U.S., Canada and Mexico.

As Wayne State University’s director of forensic audits and training, she manages and oversees special investigations and the fraud hotline. Moore developed and implemented the university’s fraud awareness training and ethics courses to bring awareness to fraud red flags.

Moore is responsible for conducting child safety awareness training for all youth-based program leaders on campus. She also mentors college students on fraud methodology to develop future fraud fighters and CFEs.

She’s a director, educational coordinator for monthly chapter events and annual fraud conferences, and newsletter editor for the ACFE Southeast Michigan Chapter. In November 2018, Moore helped coordinate the chapter’s first annual student night to educate accounting and auditing students about forensic career opportunities as CFEs.

Aldrin Sequeira, CFE, Jumeirah Group LLC, Dubai, UAE

Aldrin Sequeira, CFE, FCPA, QIAL, an Australian citizen, is the chief internal audit officer at the Jumeirah Group in Dubai, United Arab Emirates. He previously worked with PricewaterhouseCoopers in Australia, Papua New Guinea and the UAE.

Sequeira has more than 26 years of experience in conducting assurance and advisory reviews on strategic, financial, operational and technology matters, and contributing to boards and sub-committees. He has more than 15 years of investigative experience. He’s responsible at the Jumeirah Group for carrying out fraud risk assessments, conducting anti-fraud training and awareness sessions across international jurisdictions.

Sequeira is a Fellow of both CPA Australia and the Chartered Institute of Management Accountants – UK, and a member of the Association of Corporate Governance Practitioners. As chairman of the UAE Internal Audit Association hospitality subgroup he organizes and speaks at frequent training and awareness sessions for those seeking continuing professional development and education.

Sequeira says he has a strong understanding of governance models and reporting best practices, and he applies his combined forensics, professional accounting, internal audit and governance knowledge to achieve successful outcomes.

Melissa Smart, CFE, Huntington National Bank, Columbus, Ohio

Melissa Smart, CFE, CFI, is the director of corporate investigations for Huntington National Bank, a $108 billion institution headquartered in Columbus, Ohio, that employs more than 16,000 colleagues.

Smart’s teams are responsible for all fraud investigations, including employee defalcations, financial crime investigations and related root-cause analysis, and fraud-related regulatory filings.

Her teams also have responsibility for bank robbery response and security-related issues for more than 950 branches throughout the Huntington enterprise.

Prior to joining Huntington, Smart spent 20 years in a variety of roles with JPMorgan Chase Global Security & Investigations, including as an investigator and a manager with internal, check fraud, fraud recovery and electronic crimes investigation teams. She began her fraud-fighting career as a criminal investigator for the state of Ohio.

Smart is the president emeritus of the ACFE Central Ohio Chapter and has been an active chapter member for more than 15 years.

She holds a Bachelor of Arts in Criminology from The Ohio State University and a Master of Science in Financial Crime and Compliance Management from Utica College. She says her graduate capstone project, “Improving Remote Identity Authentication for Consumers and Financial Institutions,” was based on her passion for understanding how technology, which has become a primary driver of growth in the business sector, also creates new and evolving challenges for anti-fraud professionals.