Nine candidates selected for ACFE Board of Regents’ ballot

Nine candidates have been selected to compete for three positions on the 2024-2025 Board of Regents. Beginning Nov. 1 and ending Nov. 30, CFEs may vote online at ACFE.com/BORvoting for their selections to replace retiring Board of Regents members, Wendy Evans, CFE; Collins Wanderi, CFE; and Chrysti Ziegler, CFE. The newly elected Regents take office in February 2024 and will each serve two-year terms.

“The Board of Regents is the ACFE’s highest elected office,” says John D. Gill, J.D., CFE, president of the ACFE. “They set the standards and qualifications to be a CFE.”

The board maintains standards to promote professionalism, ensure the reputation of the CFE credential and maintain the integrity of the ACFE. They also discipline members who violate the Code of Professional Ethics.

“It is up to all CFEs to vote for the candidates they believe are best qualified to perform those functions,” says Gill.

Michael A. Dunlop, CFE

Head of Financial Crime & MLRO

Ulster Bank Ireland DAC

Dublin, Ireland

As the head of financial crime and money laundering reporting officer with the additional accountability of second of line of defense oversight for fraud risk at Ulster Bank of Ireland DAC, Mike Dunlop, CFE, mitigates financial crime risk by developing and ensuring that risk control governance frameworks and strategies are in place. He’s also the firm’s business lead with Ireland’s Financial Intelligence Unit (FIU) and the regulator.

Prior to working at Ulster Bank Ireland DAC, Dunlop was EMEA head of financial crime investigations at HSBC Middle East Ltd, where he provided strategic direction and oversight of all investigative programs related to anti-money laundering, anti-bribery and corruption, counter-terrorism financing, and fraud and sanctions. At HSBC, Dunlop developed a holistic investigative capability to address all forms of financial crime risk. Under his leadership, a significant number of investigators became Certified Fraud Examiners (CFEs).

Previously, Dunlop was national head of AML surveillance at Bidvest Bank in Johannesburg. He spent 24 years in the South African Police Service as a K9 handler and crime intelligence officer, eventually earning the rank of detective captain. He also has a degree in forensic investigations.

Dora Gomez, CFE, CRMA

Manager

Ernst & Young (EY)

Hoboken, New Jersey/New York City

As a leader on the financial crime, fraud and compliance team at EY, Dora Gomez, CFE, CRMA, consults with clients to improve their fraud prevention programs and leads fraud certification training activities. She also promotes fraud career awareness and the benefits of certification through her role on the Cybersecurity Advisory Board at Pace University.

Gomez is a long-time member of the ACFE and holds a Master of Science. She has served on the New York Chapter board for more than 10 years and has been president since 2020. In June, the New York Chapter of Certified Fraud Examiners received Chapter of the Year and the Double Platinum Award for supporting ACFE scholarships. Gomez is also the chair for ACFE’s Chapter Leaders Committee.

Gomez has over 20 years of experience in financial services, including 17 years at insurance company AXA where she completed an expatriate assignment in Paris, France. At AXA, she has directed internal audits, risk assessments and fraud investigations. She was also the global fraud officer at AXA Technologies for several years. Gomez believes in relationship building and routinely collaborates with the FBI, is on the board of the N.Y. Metro InfraGard chapter and serves as HTCIA international audit committee chair.

Kimberly A. Howell, CFE

Inspector General

Corporation for Public Broadcasting

Washington, District of Columbia

In 2019, Kimberly Howell, CFE, was appointed as the Inspector General (IG) for the Corporation for Public Broadcasting (CPB), a federally funded nonprofit. Her office is responsible for independent oversight of the CPB and regularly conducts audits, evaluations and investigations of CPB funding, programs, operations and initiatives.

During her 25-year career in federal law enforcement, Howell conducted and led nationwide health care, grant, procurement, counterfeit and intellectual property fraud investigations. In 2011, she was appointed as a member of the Senior Executive Service, where she led compliance and oversight efforts and worked with federal, state and local law enforcement agencies on various critical programs and initiatives. She also trained national and international organizations on a variety of topics.

In addition to her role as IG, Howell was appointed in 2018 by the Maryland Governor to serve as a member of the Maryland Commission on Judicial Disabilities. She also serves as an adjunct associate professor in the criminal justice program with the University of Maryland Global Campus and has a master’s degree in public administration.

Maheswari Kanniah, CFE

Executive Director and Group Chief Regulatory and Compliance Officer

Kenanga Investment Bank Berhad (Kenanga)

Kuala Lumpur, Malaysia

Maheswari Kanniah, CFE, is the executive director and group chief regulatory and compliance officer of Kenanga. She’s a highly experienced regulatory and governance professional in the financial-services sector with extensive expertise in compliance, regulatory, governance, ethics, financial crime, risk management and company secretarial functions.

Throughout her 44-year career, Kanniah conducted various capital market and anti-money laundering investigations. She was instrumental in the ACFE partnership with Kenanga, the first corporate entity in Southeast Asia to join the Corporate Alliance program. In 2023, her contributions earned her the Outstanding Achievement in Outreach and Community Service award from the ACFE, and she was the first Asian to be conferred this recognition.

As past chair of the Compliance Committee with the Malaysian Investment Banking Association, Kanniah spearheaded various consultations and discussions with the securities commission, stock exchange and Central Bank of Malaysia for regulatory changes. She currently serves on the Board of the Institute of Corporate Directors Malaysia.

Jeremi Karol Michalak, CFE, CIA

Head of Internal Audit

Lodz, Poland/Doha, Qatar

Jeremi Michalak, CFE, CIA, started his professional journey at EY in the Fraud Investigations and Dispute Services department, where Michalak supported customers and provided IT forensic services during multiple fraud investigations and advisory projects.

Eleven years ago, Michalak moved to the Middle East and joined the internal audit team in the United Development Company and implemented the fraud risk awareness program. In 2015, he began his eight-year-tenure at Qatar Airways and, in his last role, managed a diverse team of 35 plus internal auditors and fraud examiners from over 20 different nationalities.

During his career, Michalak led numerous high-profile investigations across five continents and cooperated with law enforcement authorities across the globe. He has actively supported the ACFE with his European and Middle Eastern perspective for many years. As a member of the Executive Committee of the International Association of Airline Internal Auditors (IAAIA) he initiated cooperation between the IAAIA and the ACFE, and he currently participates in the ACFE working group reviewing ACFE Rules of Conduct and Disciplinary Procedures.

Michalak holds a master’s degree in finance and accounting from the Warsaw School of Economics and completed his five-year master's studies in law at the University of Warsaw.

James H. Rumph, CFE, CPA, CIA

Senior Director, Enterprise Anti-Fraud

Nationwide

Dublin, Ohio

James Rumph, CFE, CPA, CIA, is a senior director leading the enterprise anti-fraud team at Fortune 100 insurance and financial service company Nationwide. He focuses on fraud risk management and responsibilities for fraud risk governance, risk assessment and program monitoring across the enterprise. He also serves the anti-fraud community as co-chair of the Coalition Against Insurance Fraud’s Fraud Risk Management Task Force.

Rumph also has a diverse background of anti-fraud training and experience from his time as an FBI and private forensic accountant, special investigations unit (SIU) investigator, internal and external auditor, and fraud examination adjunct professor.

Rumph has served as an ACFE Chapter leader for over a decade, acting as president and treasurer of the Des Moines Chapter and then the Central Ohio Chapter. He also served as chair of the ACFE Chapter Leaders Committee, has been a frequent ACFE presenter and currently serves as an ACFE Rules of Conduct and Disciplinary Procedures Advisory member.

Robert J. Smolich, CFE

Assistant Inspector General for Investigations

U.S. Department of State, Office of Inspector General

Arlington, Virginia

Robert Smolich, CFE, leads a 69-person office in charge of broad oversight of criminal, civil and administrative violations affecting programs and operations of the U.S. Department of State, the U.S. Agency for Global Media, and the U.S. Section of the International Boundary and Water Commission. This includes over 280 embassies, consulates, and missions; a worldwide staff of 70,000 employees; and their affiliated contractors and grantees.

Smolich is also an Air Force Reserve Colonel (Special Agent) with the Air Force Office of Special Investigations with over 25 years of service. He currently serves as the individual mobilization augmentee to the Commander, Field Investigations Region 2 (Air Combat Command), where, when in status, he leads 30 geographically separated offices conducting investigative, counterintelligence and force protection support for the U.S. Air Force and U.S. Space Force in the U.S., South America, Middle East, Europe and Africa.

Smolich has over 22 years of federal military and civilian law enforcement experience, developing and shaping anti-fraud organizations, leaders and professionals. He is active with the ACFE’s Law Enforcement and Government Alliance program, routinely participates on ACFE’s Executive Roundtable and currently serves on the ACFE Board of Regents Advisory Working Group.

Natina Thalien, CFE

Chief Information Security Officer (CISO)

Arkema Group

Saint-Germain-en-Laye, France

Natina Thalien, CFE, serves as an administrator on the board at Consilience Ventures and is affiliated with the ACFE’s France Chapter. She holds American and French dual citizenship and is currently a chief information security officer at Arkema Group, a special chemicals company in France, with over 27 years of aggregated experience.

Thalien has managed and executed audits and assessments in more than 63 countries across Europe, Latin America, the Middle East and the Asia-Pacific region. In her current role, she teaches global audiences about cybersecurity material and internet safety against ransomware/malware and “hacktivism,” as well as other geopolitical and internal threats. Thalien works alongside company officers, business managers, regional cybersecurity teams and IT managers to effectively monitor and maintain the security of her organization’s technology, people and data through information systems.

Thalien has a master’s degree in business administration and is an author and industry-recognized expert in cybersecurity, compliance auditing, fraud risk and enterprise/vendor risk management and governance. She is also an ambassador for helping teens prevent, protect and detect fraud and scams on the internet.

Patrick A. Westerhaus, CFE, CPA

CEO

Cyber Team Six, LLC

Charlotte, North Carolina

As CEO and co-founder of anti-fraud technology and services company, Cyber Team Six, LLC, Patrick Westerhaus, CFE, CPA, works with clients to defeat cyber-enabled fraud. He spent 22 years in risk mitigation consulting, federal law enforcement, financial services and technology entrepreneurship.

Prior to founding Cyber Team Six, Westerhaus was a vice president at Wells Fargo and built the Cyber Crime Intelligence Unit (CCIU). In less than three years, his team constructed a new cyber threat data analytics methodology that led to millions in fraud loss avoidance.

Westerhaus was also a special agent with the FBI, leading investigations into corporate, government and cyber-enabled fraud, public corruption, terrorism and espionage. These investigations led to major criminal prosecutions, national security threat mitigation strategies and the implementation of government reform measures. As a senior manager in the FBI’s Cyber Division, Westerhaus developed an analytical platform to monitor and investigate criminal activity in the Bitcoin Blockchain, eventually creating the Virtual Currency Team within the National Cyber Investigative Joint Task Force (NCIJTF).

Prior to joining the FBI, Westerhaus worked as a CPA auditing publicly traded companies and conducting forensic fraud investigations for Fortune 100 companies.