March Meeting
Thursday the 3rd
CityPlace Conference Center

When allegations of fraud and improper activity surface, internal auditors often find themselves on the front lines. This interactive case study is designed to address the issues facing internal auditors when confronted with what to do as a result of these types of allegations. The speaker will call upon his 25+ years of experience to provoke discussion surrounding:

• Fielding “the call” from the Audit Committee Chair
• The role internal auditors can and should play to address allegations of fraud and/or improper activity 
• Interaction with outside counsel, independent investigative teams and regulators
• Dealing with the external auditor

Bert Lacativo, a former FBI Special Agent, is a Partner at PriceWaterhouse Coopers in the Dispute Analysis and Investigations practice in Dallas, Texas. Mr. Lacativo has more than twenty five years of financial and investigative experience in the corporate, government and consulting arenas and regularly provides forensic accounting, litigation and investigative consulting services to law firms and companies.

Mr. Lacativo has assisted companies and their counsel in a wide variety of investigative matters including financial statement irregularities that have led to the quantification of financial misstatements and the restatement of financial results. He has also assisted companies in presenting investigative findings to governmental authorities including the FBI, Department of Justice, Office of Inspector General-Health and Human Services and the SEC. Mr. Lacativo has also testified in Federal Court in connection with a criminal antitrust matter.

Mr. Lacativo’s experience includes the provision of assistance to companies in the development and implementation of ethics, compliance and anti-fraud programs, policies and procedures.

Mr. Lacativo holds a BBA in Accounting from Iona College. He is a Certified Fraud Examiner and a CPA licensed in New York, Illinois and Texas. He has published several articles regarding investigations and fraud prevention. Mr. Lacativo has also lectured extensively regarding fraud to diverse audiences including the American Bar Association (ABA), American Health Lawyers Association, American Institute of Certified Public Accountants (AICPA), FBI, Institute of Internal Auditors, and the Texas Hospital Council. Mr. Lacativo is an associate member of the ABA, a member of the AICPA, participant on the AICPA’s Forensic and Litigation Committee, Chairman of the AICPA’s Fraud Task Force and seven year member of the AICPA’s Fraud Conference Planning Committee (2004 Chairman). Bert is also a member of the Association of Certified Fraud Examiners, American Society for Industrial Security and the Institute of Internal Auditors. During his tenure as an FBI Special Agent, Mr. Lacativo received two Special Recognition Incentive Awards from former FBI Director, William H. Webster for investigative excellence.

Post-Meeting 1:30pm

Is Your SAS 70 Worth its Weight in Paper?
Randy Gregg, Grant Thornton

With the increased scrutiny on SAS 70 Reports for Service Organizations, is your SAS 70 meeting your objectives? SAS 70 Reports are often obtained but rarely analyzed. SAS 70 Reports can be a valuable tool if prepared with controls relevant to user organizations. Understand the two types of SAS 70 Reports and determine whether they are meeting the needs for which they are required

Randy A. Gregg is a Senior Manager in Grant Thornton’s Business Advisory Services Practice in Dallas. He has over 14 years experience providing assurance and advisory services to a variety of industries including public companies, manufacturing, retail, real estate, construction, governments and non profit organizations. Randy has managed SAS 70 reviews, which comprised readiness assessments and the completion of testing for data and item processing companies and application service providers. He has helped a variety of clients through their development of their description of controls sections and advised them on revisions to existing control objectives and controls statements to more accurately depict the internal control structure of the organization. This diversity enables Randy to produce creative solutions for his clients. Randy is a champion of Grant Thornton’s audit and internal control methodology and has in-depth experience with our audit and internal control tools. Randy has also been a guest speaker and presenter on the topic of the Sarbanes-Oxley Act.

This meeting is being held at CityPlace Conference Center
2711 North Haskell Street
Dallas, Texas 75204