perryforensic

America’s most honored investigators and awarded instructors

World leaders in investigative services and training

Our Firm Our team of investigators has received extensive training at the Federal Law Enforcement Training Centers, U.S. Department of the Treasury Training Centers, the FBI Academy, New York City Police Department, Ohio Peace Officer Training Academy, West Virginia State Police Academy, the U.S. Military and Continuing Professional Education. We have extensive courtroom experience, interviewing skills, and the ability to conduct complete analyses on a magnitude of issues. Our expertise has been recognized by federal prosecutors for thoroughness and credibility. We provide training and forensics in the following areas:

• Anti-terrorism • Anti-money laundering • Bank Secrecy Act and fraud • Computer forensics • Corporate audits, internal controls, and anti-internal and external espionage • Forensic accounting • Interviewing • Trade-based finance and alternative remittance systems

Our investigative services

We offer a financial and investigative capability that can respond immediately, discreetly and comprehensively to any suspected criminal or civil wrongdoing. We have a deep understanding of financial crimes from our decades of experience and a history of success. We are a world leader in helping organizations manage the risk and vulnerabilities that come from corruption, fraud and other threats. Our in-depth experience allows us to assist clients with turning critical and complex issues into opportunities for resilience and long-term advantage.

Because of the deep, collaborative relationships we build, clients trust us with some of their most urgent needs including:

• Analyzing allegations of corporate fraud or financial mismanagement • Addressing whistleblower allegations • Responding to government regulator requests • Preventing or detecting problems before they occur

We combine these highly specialized skills in corporate investigations and anti-fraud consulting with deep financial acumen and advanced analytics. This allows our clients to produce transformative insights and move ahead with confidence amidst an environment of expanding global footprints and increased regulation.

We offer domestic and international forensic accounting services for matters involving financial crime such as embezzlement, money laundering, illicit funds, hidden assets, Medicare-Medicaid fraud, bribery

perryforensic investigations A Division of Perry & Associates Certified Public Accountants A.C.

and kickback schemes, financial statement fraud and Ponzi schemes. We are known for our impeccable forensic accounting practices. Our forensic accounting services include but not limited to the following:

• Litigation support • Fraud investigation • Bankruptcy and insolvency • Trust and estate analysis • Shareholder/partnership disputes • Fraud risk assessment • Analysis of transaction flows • Tracing of funds • Identification of hidden assets, including divorce accounting • Search for unreported income and assets • Analysis of evidence integrity • Records examination • Review of accountants' work papers and programs • Investigation of purchasing fraud • Examination of bribery and kickback schemes and other corruption matters • Analysis of insurance disputes • Examination of tax evasion documentation • Investigation of financial reporting irregularities • Analysis of financial elder abuse, including Medicare-Medicaid fraud • Calculation of economic damages, such as valuations, and lost income • Computer and cellular telephone imaging and recovering deleted files

Our World

All types of fraud have grown significantly over the past decade both domestically and internationally. And businesses are often blindsided when fraud hits. On average fraud effects:

Our Team President Jodey L. Altier, CPA, CFF Altier obtained her certified public accountant credentials from the American Institute of Certified Public Accountants. She earned certification in financial forensics in 2015. She graduated summa cum laude from Ohio University with bachelor’s degrees in accounting and psychology. Her distinguished career in public accounting began at Price Waterhouse Coopers LLC. She has provided litigation support in the areas of fraud and forensic financial reporting to many local governments and attorneys. Altier also serves on the Peer Review Committee of Ohio and performs peer reviews and quality control training and consultation to public accounting firms in Ohio, West Virginia and Maryland.

• 10.80% of Non-Profit Organizations • 11.00% of United States Adults • 15.10% of Government Agencies • 20.86% of Large Organizations • 37.70% of Small Businesses

Jeff S. Sandy, CFE, CAMS, PI and author Sandy is a retired Internal Revenue Service Criminal Investigation Supervisory Special Agent and former Sheriff of Wood County, West Virginia. He is a certified fraud examiner and a certified anti-money laundering specialist. He received the Honor Award from the Secretary of the U.S. Department of Treasury; and a Department of Defense Joint Services Achievement Medal for financial investigations in Iraq. He is guest lecturer for the Department of Justice, Drug Enforcement Administration, FBI Joint Terrorism Task Forces and for financial institutions. During the last 36 years, he investigated and supervised some of the nation’s largest financial fraud cases. Sandy has been admitted as an Expert Witness in the field of Money Laundering in five U.S. District Courts. He taught financial investigative techniques to federal, state and local

law enforcement officers, Iraqi Police and police officers and dignitaries from Russia and the Baltic countries. To date, his investigative work has saved financial institutions in the United States more than $52 million in fines; clients an additional $11 million in settlements; and prevented countless events of fraud. His training manual “Trace It” has been given free to more than 85,000 federal, state and local prosecutors and law enforcement. In June 2016, he wrote the cover story in the Counter Terrorist International Edition Magazine concerning international financial terrorism.

Richard A. Marquise, Counterterrorism Expert and author Marquise was a senior executive with the FBI who retired as the special agent in charge of the Oklahoma City FBI Field Office. He has extensive experience working and

managing FBI counterterrorism investigations worldwide and was the leader of the American Task Force that investigated and solved the bombing of Pan Am Flight 103 over Lockerbie, Scotland, in 1988. After retirement, Marquise has worked with numerous foreign governments including Kenya, Pakistan, the Philippines, Serbia and Montenegro to create and train their terrorist task forces. He has trained law enforcement officers all over the United States as a part of the Department of Justice State and Local Antiterrorism Training program and has also served as the director of that program. He is the author of the book “Scotbom: Evidence and the Lockerbie Investigation,” and he has authored a number of articles on terrorism.

John Cassara, Anti-Money Laundering Expert and author Cassara is considered an expert in anti-money laundering. He retired after a 26-year career in the federal government intelligence and law enforcement communities. His last position was as a special agent for the Department of Treasury’s Office of Terrorism Finance and Financial Intelligence. While assigned to the Office of the Customs Attaché in Rome, Italy, he directed the first truly international money laundering task force. This innovative operation combated Italian/American organized crime by examining the movement of money between the two countries. It represented an early use of financial intelligence to proactively initiate investigations. He began his career with United States Treasury as a special agent assigned to the Washington Field Office of the U.S. Secret Service.

Mordecai Z. Dzikansky, Investigator, International Terrorism and Security Expert and Author A native of Brooklyn, New York, Detective Dzikansky was appointed to the New York Police Department in 1983. He advanced in the department and served in the Organized Crime Control Bureau, the elite Manhattan South Homicide Squad and the Midtown North Detective Squad, where he received the Chief of Detectives Certificate of Achievement. From 2003 through 2008 Detective Dzikansky was posted in Israel as the first NYPD Intelligence Division Overseas Liaison to the Israel National Police. His focus was intelligence-gathering and the immediate relay of key information back to New York City to enhance the department’s ability to recognize, react to and prevent

or recover from terroristic acts. He also was involved in providing information gathered in the Middle East concerning terrorism finance to his NYPD counterparts. He responded in person to and analyzed 21 bombing scenes in Israel and several attacks globally, including events in Turkey, Russia, Spain and Egypt. Detective Dzikansky worked with senior members of the Israeli intelligence community on joint investigations which connected New York City and the State of Israel. He currently lectures and consults on global security and policing topics and is called upon by various law enforcement agencies, academic/think tanks and community organizations to provide first-hand analysis of the current terror trends,

lessons learned and world-wide applications in preventing and responding to terrorism. Robert F. Harris, Domestic Terrorism Expert, Interviewing Specialist and author Harris is a veteran of the United States Air Force and served two tours of duty in Vietnam. He spent 20 years as a senior case manager for the U.S. Bureau of Prisons. His unit was responsible for high-security and high-profile inmates, including members of the Montana Freemen, the Viper Militia, the Republic of Texas, the Aryan Brotherhood, Mexican Mafia, and several domestic and international terrorists, including individuals associated with the 1993 World Trade Center bombing. Harris gained considerable expertise in interviewing criminal extremists and developed a thorough knowledge of their ideological mentality. Harris also served as a primary hostage negotiator and staff instructor. He trained all over the United States for the Department of Justice. His subject matters were domestic and international terrorism and Homeland Security Suspicious Activity Reporting. He authored and published several subject matter articles and pamphlets. Also, Harris was an adjunct instructor of criminal justice at Drury University, where he has helped develop curriculum and taught undergraduate courses in domestic terrorism, interview and interrogations, comparative criminal justice systems, violent crime, forensic science and white-collar crime.

Renee L. Sandy, Certified Anti-Money Laundering Specialist Sandy is a certified anti-money laundering specialist and has more than 31 years of financial institution experience. During her career, she held a variety of supervisory positions and managed staffs of up to 70. She worked on Anti-Money Laundering and Bank Secrecy Act projects at financial institutions in Delaware, Illinois, Nebraska, Louisiana, Ohio, Texas and West Virginia. Sandy specializes in enhanced due diligence investigations, loan reviews and developing proactive methods to improve the quality and productivity of the Bank Secrecy Act business units. Sandy has implemented procedures that earned accolades from federal bank examiners and were labeled as "best practice" for financial institutions. Sandy has written countless U.S. Treasury Suspicious Activity Reports, filed currency transaction reports and worked with bank management on all levels. Donald W. Dougherty, Investigator, Fraud Expert Dougherty started his distinguished career in the United States Airforce in 1969. In 1976, he started his investigative career with the Parkersburg, WV, Police Department, where he was promoted though the ranks and retired as a Lieutenant. He also served as chief deputy for the Wood County (WV) Sheriff’s Office from 2009 to 2012. Dougherty had a vast amount of expierance in all types of financial fraud including insurance, safety (OSHA, ANSI, NIOSH, and EPA standards and regulations), workplace fatalities and fire related deaths. He taught criminal justice at the college level and has extensive continuing professional education training and certifications. Dougherty earned degrees from West Virginia University and Marshall University, and has received countless awards. His work with the United States Attorney’s Office for the Southern Judicial District of West Virginia resulted in him receiving two prestigious public service awards. Dr. John R. “Jack” Schafer, Interviewing Specialist, Motivational Speaker and author Dr. Schafer is a retired FBI Special Agent who is currently employed as an assistant professor at Western Illinois University. Dr. Schafer served as behavioral analyst assigned to FBI's National Security Behavioral Analysis Program. He earned a Ph.D. in psychology from Fielding Graduate University, Santa Barbara, CA. Dr. Schafer regularly lectures and consults in the United States and abroad. He authored the book “Psychological Narrative Analysis: A Professional Method to Detect Deception in Written and Oral Communications.” And he co-authored the book “Advanced Interviewing Techniques: Proven strategies for Law Enforcement, Military, and Security Personnel.” He has published numerous articles on a wide range of topics including the psychopathology of hate, ethics in law enforcement, detecting deception and the universal principles of criminal behavior. Dr. Schafer’s latest book is “The Like Switch: An Ex-FBI Agent’s Guide to Influencing, Attracting, and Winning People Over.”

William Dyson, Domestic Terrorism Expert and author A certified explosives technician, Dyson is a retired FBI supervisory special agent who spent 30 years conducting terrorism investigations. The last 14 of those years, Dyson was

the supervisor of the Chicago Joint Terrorism Task Force. He was closely involved in, managed and/or directed some of the FBI’s most significant investigations in the field of terrorism. Dyson has extensive experience handing bombing and crime scene investigations. After leaving the FBI Dyson, became involved in the Department of Justice State and Local Antiterrorism Training program and spent more than 17 years traveling around the country training police officers in the field of terrorism. He has also been involved in terrorism training abroad including in the Philippines, Kenya and China. Dyson is the author of the college textbook entitled, “Terrorism; An Investigator’s Handbook,” which is now in its fourth edition.

Arthur L. “Art” Van Dorn, Narcotics Trafficing Expert and Asset Forfeiture Van Dorn is one of the most respected narcotics investigators in the United States and is a retired police administrator. As a administrator, he stressed using all types of financial information to conduct complete and detailed narcotics investigations. While the coordinator of the largest narcotics task force in Texas, Van Dorn earned numerous awards for his success. His task force had 37 agencies located in the Dallas/Fort Worth, Texas, area and was responsible for countless arrests and monetary seizures. Since his retirement from law enforcement, Van Dorn has been the coordinator of the Department of Justice State and Local Antiterrorism Training program. Dr. Richard N. Holden, Domestic and International Terrorism Expert and author

Dr. Holden (Sam Houston State University) has held ranking professorships with the University of North Texas at Dallas, University of Central Missouri and the Caruth Police Institute. He was previously the director of the Department of Justice-funded State and Local Anti-Terrorism Training Program. Dr. Holden’s primary focus has been on the ideology and historical foundations of terrorism. He has a deep understanding of the role of financial investigators and their importance in uncovering terrorism finance. He has written two editions of “Modern Police Management” and an introduction to a law enforcement textbook. In addition, he wrote numerous articles for professional journals and regularly presented research papers at

scholarly conferences. Scott Parks, Digital Forensics Expert, Certified Access Data Examiner Parks is a decorated Marine, deputy sheriff and detective supervisor with more than 20 years of law enforcement experience. Parks is an expert in digital forensics. He received extensive training from the Federal Law Enforcement Training Center, the National White Collar Crime Center, Accessdata, Syntricate and Cellebrite Inc. in the field of digital evidence acquisition, computer evidence recovery and mobile device evidence recovery. He is also certified as an access data certified examiner, Cellebrite certified physical analyst and Cellebrite certified logical operator.

Contact Information (www.perrycpas.com)

Jodey Altier, President, CPA, CFF Jeff Sandy, CFE, CAMS, PI 428 Second Street P. O. Box 5001 Marietta, OH 45750 Vienna, WV 26105 740-373-0056 (Office) 304-834-3773 (Office) 740-516-3814 (Mobile) 304-615-6667 (Mobile) jaltier@perrycpas.net jsandy@perrycpas.net

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