Breakout Session #6

Dan Moulton

A Fraud Checklist - Do Your Controls Add Up?
Dan Moulton, CPA, Orth, Chakler, Murnane & Company, CPAs

Despite everyone’s “best efforts”, credit union fraud is alive and well.  Join this session, in which embezzlements from different operational areas will be dissected to reveal what went wrong as dishonest employees had their way.  The resulting control checklist may reveal that your credit union’s “best efforts” at internal controls could be better.

About Dan Moulton

Daniel C. Moulton, CPA, is a Certified Public Accountant (CPA) and Partner with Orth, Chakler, Murnane & Company, CPAs. Dan is a graduate of the University of Vermont (UVM), with a Bachelor’s Degree in Accounting. He is a member of the Texas and American Institutes of Certified Public Accountants. Dan manages the firm’s office location in Dallas, Texas and has provided audit and consulting services to credit unions for over 30 years, including 18 years with the Texas Credit Union League and over 12 years with O’Rourke Sacher & Moulton and its successor, McGladrey & Pullen, LLP. He is also a member of the firm’s Steering Committee for the Annual OCM Supervisory Committee and Board of Directors Conference.

In addition to managing numerous opinion audits, Dan is also responsible for managing the firm’s Internal Audit/Special Audit Services group. This area of the firm’s practice includes assisting credit unions in maximizing their internal audit function through full-service or co-sourced relationships, conducting regulatory compliance reviews, BSA/OFAC audits, ACH audits, Allowance for Loan and Lease Losses reviews, consumer and commercial loan reviews, ALM reviews, and various other projects.

Dan’s expertise in areas such as fraud investigation, internal controls and technical issues is well known to credit unions throughout the country. Dan’s teaching credentials include ongoing instruction at various national Supervisory Committee and internal audit conferences, the AICPA National Conference on Credit Unions, the Annual OCM Supervisory Committee and Board of Directors Conference, national and regional CFO groups, the Southwest and Western CUNA Management Schools, various League functions and other credit union organizations.