Forensic Accountant Resume Example - PDF

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					Donna Tamura is a Managing Director with Durkin Forensic, Inc. Located in the                   Donna Tamura
firm’s Los Angeles office, she works with a core group of professionals who provide             Managing Director
                                                                                                601 South Figueroa Street
investigative, financial, and economic consulting services to businesses in the public          Suite 2080
and private sector and to attorneys and their clients related to the evaluation of business,    Los Angeles, CA 90017
accounting and fraud-related issues.
                                                                                                Service Lines
                                                                                                Fraud Investigations
Experience                                                                                      Fraud Risk Management
Donna has 20 years of combined experience in public and private accounting. Donna               Complex Data Analysis
recently received the Certified in Financial Forensic (CFF) credential from the AICPA.          FCPA Investigations
As a forensic accountant, Donna has worked on a variety of engagements both proactively         Internal/External Audit Assistance

and reactively. Her proactive engagements involve conducting fraud risk assessments and         Education and Certifications
fraud risk management for audit, internal audit and other clients in a variety of industries.   Bachelor of Business Administration,
Her reactive engagements include a variety of international investigations involving fraud      University of Hawaii
and misconduct as well as misappropriation of assets.                                           Master of Accounting,
                                                                                                University of Hawaii
                                                                                                Certified Public Accountant,
During the past seven years, Donna has been a pioneer in instituting forensic data analysis     California
techniques as an integral component in managing the risk of fraud. Through her                  Certified in Financial Forensics
collaborative development of these specialized forensic data analytic techniques,
integrated with forensic thinking and forensic procedures, she has paved the way for            Professional Associations
                                                                                                American Institute of Certified Public
auditors, internal auditors, attorneys and others to identify fraud attributes that may be
                                                                                                Accountants – Volunteer member,
present in the books and records of a company.                                                  Forensic and Litigation Services
                                                                                                Committee

Donna has used the data analysis tool in more than 100 engagements some of which                California Society of Certified Public
                                                                                                Accountants – Member, Litigation
had terabytes of information to analyze. She has been successful in detecting alleged           Subsection and Fraud Subsection
fraudulent conduct on the part of management through the use of this tool. She has also
identified internal control weaknesses and subsequently recommended internal control
enhancements or remediation for internal control breakdowns in numerous engagements.



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As an example of Donna’s leadership abilities, she ran a global investigation in which
international teams of forensic specialists were organized to assist with field work. The
matter involved simultaneous investigations in 38 countries. Another example of her
leadership skills included leading a team to trace funds totaling millions of dollars through
various accounts via wire transfers, checks, and accounting journal entries in order to
identify sources and uses of funds as well as alleged fraudulent transfers.


She has conducted investigations involving financial institutions, technology companies,
pharmaceutical companies, manufacturing, communications, entertainment and a variety
of other industries. She has also investigated allegations involving the Foreign Corrupt
Practices Act (FCPA), bankruptcy fraud, securities fraud, misappropriation of assets,
insider trading and management override of internal controls. Some of these engagements
involved improper revenue recognition, accounting manipulations through assets,
liabilities, expenses and revenues, and diversion of assets.


The following is a selected sample of engagements:


•   Directed a global forensic investigation related to an SEC company’s compliance
    with the Foreign Corrupt Practices Act (“FCPA”). This investigation was conducted
    simultaneously in 38 countries. This project allowed the investigative team to
    demonstrate their ability to efficiently analyze large quantities of electronic data from
    different countries showing trends and anomalies not easily discoverable.
•   Assisted a large worldwide company with the identification of inappropriate
    bookkeeping, resulting in a restatement of the company’s financial statements. The
    investigation included data extraction and analysis to identify higher risk
    bookkeeping entries, management override of internal controls, and testing and
    analysis of the records. Results of the investigation included the identification of
    improper revenue recognition, inappropriate expense bookings, movement of expense
    items onto the balance sheet, misappropriation of assets, unsupported entries, among
    other irregularities.
•   Assisted many financial statement auditors with assessing risks related to the
    potential backdating of stock options and insider trading, management override of
    internal controls, earnings manipulations, and other illegal acts. Risk assessments




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    often involved electronic data analysis, email reviews, interviews, and document
    analysis.
•   Performed risk assessments for many SEC companies to identify the potential of
    improper managing of earnings and other potentially fraudulent activities. Results of
    the investigations included identification of early revenue recognition of products
    being shipped to warehouses, falsification of non-existent revenues used to inflate
    financial position, identification of journal entries used to inflate balance sheet
    accounts, and identification and quantification of fraudulent transfers to insiders and
    to third-party vendors.
•   On behalf of the Debtors in Possession, the Official Creditors’ Committee, and a
    major foreign bank, conducted an investigation of various directors and officers of a
    major agricultural company who had material interests in or transactions with the
    company. Work included evaluation of various transactions existing between the
    company and various directors and officers as well as a detailed review of the sources
    and uses of funds.


Former Positions
Donna was previously a Managing Director with KPMG LLP where she worked for 14
years with their forensic practice and as an auditor. She also worked for two years with
Disney’s finance department and for three years with a national litigation consulting
practice.


Publications
Co-author – “SAS 99 – Is It Enough to Help Close the Expectation Chasm?” The CPA
Expert, 2003, Issue 29 (AICPA Newsletter for Providers of Business Valuation and
Litigation Services).




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