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An Interview With A Felon - Trusted Small Business Employee Explains How She Stole $400,000

Total Credits: 2 including 2 Behavioral Ethics - Non-technical

Average Rating:
ACPEN Industry Institute |  Ethics |  Industry |  Personal Development
Gary Zeune |  Walt Pavlo |  Diann Cattani - Speaker
Course Levels:
2 Hours
Never expires.


Small companies face a number of challenges when it comes to fraud prevention.  This course demonstrates how not addressing those challenges can lead to a large fraud.  The class will present motivations and the lack of controls that led to fraud.  We will also present practical methods to help prevent fraud in small company settings.


Please Note:  This course is not approved for Texas, Florida, Virginia, Washington Ethics or any other state with a state specific ethics requirement.  Contact if you have specific questions on your state.  

Basic Course Information

Learning Objectives

* Importance of separation of duties for employees

* Audit and controls for small companies

* Motivations of those who commit fraud

* Weaknesses of owners having poor controls

Major Subjects

* audit

* forensic accounting

* Small Business Challenges

Course Materials


Gary Zeune's Profile

Gary Zeune Related seminars and products: 1

The Pros and the Cons

Gary Zeune has instructed Strategy Formulation and Implementation in the Executive MBA Program and Accounting and Honors Finance at The Ohio State University. He is also a member of the Education Executive Council and is past chairman of the Education Marketing and Public Relations Committees of The Ohio Society of CPAs. His other memberships include: the American Institute of CPAs, and the Regulation of Public Offerings Committee of the Ohio Division of Securities.

Prior to forming his consulting practice in 1986, Mr. Zeune was an Assistant Vice President of Corporate Finance at The Ohio Company, a Columbus, Ohio investment banking firm. He also spent more than five years in Treasury and Finance at Wendy's International, where he was responsible for mergers and acquisitions, financial and SEC reporting, and corporate finance. He was on the audit staff of Ernst & Ernst from 1973 to 1977; and taught accounting at Ohio University from 1970 to 1973, where he received his bachelors in mathematics and masters in accounting, with honors.

Walt Pavlo's Profile

Walt Pavlo Related seminars and products: 1

Walt Pavlo is the president of Prisonology, an educational software supporting law firms and their clients on information about the federal prison system.  He is a contributor to where he writes on white-collar crime and is the co-author of Stolen Without A Gun, which he co-wrote with Neil Weinberg (Reporter at Bloomberg). Mr. Pavlo is a nationally recognized speaker who has been a part of training programs at the Federal Bureau of Investigation, major corporations, professional societies and top ranked MBA programs across the country.

Mr. Pavlo earned his B.S. in Industrial Engineering from West Virginia University and his MBA in Finance from Mercer University.  He is also a Journalist Law School Fellow at Loyola Law School (2014).


Diann Cattani - Speaker's Profile

Diann Cattani - Speaker Related seminars and products: 1

Diann Cattani worked for a small business consulting firm that specialized in Human Resources issues.  She facilitated leadership training and development programs as well as executive coaching.  Cattani became involved in an embezzlement scheme from her employer that would go on for over 4 years.  Her actions only came to light after she went into the office of the owner and confessed.  She would spend over a year in federal prison as a result.


Cattani is a nationally recognized speaker and has delivered a keynote address at the national convention for the Association of Certified Fraud Examiners and has lectured at university programs across the country.


Cattani is a graduate in Business Administration from Brigham Young University where she was also on a scholarship for volleyball.

Additional Info

Basic Course Information

Original Recording Date 04/04/2016
Date Added to Catalog 03/29/2016
Prerequisites None
Advanced Preparation None
Designed For

* CPAs

* Auditors

* Forensic Accountants

Course Developer The Pros and the Cons
Yellow Book No

Additional Information

Instructional Delivery Method Group Internet Based
Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 

Course Registration Requirements

Online Registration

Promo Video



Overall:      4.7

Total Reviews: 73


Mason S - West Des Moines, Iowa

"I enjoy Walt's and Gary's series. Hopefully, they continue to produce material to meet my fraud CPE requirements in the future. "


"One of the best I've attended. "

James W

"personalizing these circumstances, provokes a lot of thoughts - very good"

Wayne B - Fargo, North Dakota

"Good program material, good delivery by participants and high credibility by all."

Monica S

"Diane was great. Great topic and very relevant. Best ethics course I have taken."

Reed J

"Good course"

Glen S - Hutchinson, Minnesota

"I really appreciated Diann's openness and owning up to her past deeds. Way too many people in today's world do not or will not accept responsibility for their actions and deeds. I appreciate Diann's attitude. "

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