I am a CPA, CMA, CIDA who retired from the Canada Revenue Agency (CRA) after 35 years of tax, audit and electronic commerce related experience. Prior to my retirement, I held the position of Electronic Commerce Audit Advisor for the Head Office. In that position, I provided consultation on electronic commerce issues and computer-assisted audit techniques, both within the Agency as well as to other tax authorities worldwide.
I have developed extensive training material on a wide variety of topics for the CRA, CaseWare IDEA Inc., and local colleges.
I currently consult for tax lawyers and tax accountants predominantly in the area of electronic data.
I have given numerous presentations and webinars in the area of data analytics including those on electronic suppression of sales such as:
“Point of Sale Systems: Benefits, Issues and Dangers to Users and Revenue Authorities” at the CISTI'2017 - 12th Iberian Conference on Information Systems and Technologies, Lisbon, Portugal
“Detecting Electronic Suppression of Sales: A Data Analytics Approach” at the 2013 Federation of Tax Administrator Technology Conference, Atlanta, Georgia.
While I was at the CRA, I was a lead in the Electronic Sales Analysis (ESA) project. I participated in developing and delivering Electronic Sales Analysis Workshop training material for the Computer Audit Specialists. I assisted in establishing specialized ESA audit teams and worked closely with the teams by providing expert advice. I have presented on this topic to US representatives of the IRS from various Divisions, including Criminal Investigation and provided advice to the Small Business/Self-Employed Division.
I am the author of "Fraud and Fraud Detection: A Data Analytics Approach", a book which outlines various types of fraud, including Zapper fraud and explains step by step detection using data analytics software.
Experience
2013 – Present Data Analytic Specialist
Provide consultation services to tax litigation lawyers and tax accountants in the area of audits and tax disputes
Perform data analytic services specializing in Point of Sales Systems and matters relating to electronic suppression of sales
Assist CPA firms with assurance audits using computer audit assists techniques
Supply data analytic training for CaseWare Analytics
2015 – 2016 Part- Time Online Course Developer and Instructor, Humber College
Developed the Forensic Accounting and Financial Data Analytics course for the Fraud Examiner Certification Program
Instructed on the Occupational and Other Frauds course and the Forensic Accounting and Financial Data Analytics course
2005 – 2013 Electronic Commerce Audit Advisor, Canada Revenue Agency
Provide expert advice to all functional areas of the Agency on issues relating to electronic commerce and Computer Assisted Audit Techniques
Offer technical advice to field staff dealing with highly complex and sensitive issues, other domestic and foreign government departments, and industry and professional associations
2011 – 2011 Part- Time Course Developer and Instructor, Centennial College
Developed new forensic accounting and electronic intelligence gathering courses.
Taught forensic accounting within the Financial Fraud Investigation Certification program
1977 – 2005 Canada Revenue Agency
Electronic Commerce Audit Team Leader
Managed, co-ordinated, and trained a team of Electronic Commerce Audit Specialists along with performing Electronic Record Audits of the largest corporations and most complex national and international conglomerates.
Electronic Commerce Audit Specialist
Conducted evaluations of computerized business systems and participated in audits by conducting Electronic Records Audits of large corporations.
Laptop Computer Co-ordinator and Instructor
Provided training to auditors in laptop computer software that included the IDEA data analysis software
Supervised staff providing training to auditors
Managed laptop related resources
Tax Auditor
Performed income tax audits ranging from sole proprietorships to the largest and most complex corporations in the resource and high tech sectors.
Selected Presentations and Webinars Developed and Presented
"Detecting Anomalies Using Data Analytic Tools for Internal Auditors", April 23, 2018 at the Municipal Internal Auditors Association Spring Workshop, Toronto, Ontario.
"Data Analytics for CPAs: CRA, Internal Audit and Assurance Audit Uses", March 20, 2018 at the GTA Accountants Network, Toronto, Ontario.
Webinar - “The Truth Behind Detecting Fraud Using Data Analytics", August 31, 2017 at AuditNet LLC.
"Point of Sale Systems: Benefits, Issues and Dangers to Users and Revenue Authorities", June 23, 2017 at the CISTI 2017 12th Iberian Conference on Information Systems and Technologies, Lisbon, Portugal.
"Detecting Fraud with Data Analytic Tools", June 21, 2017 at the WICTA 2017 International Workshop on ICT For Auditing, Lisbon, Portugal.
"Concepts to Automation", May 26, 2016 at the North America IDEA User Conference, Orlando, Florida.
"Busting Barriers - Fighting Fraud", May 2014 at the North America IDEA User Conference, Chicago, Illinois.
"Detecting Electronic Suppression of Sales: A Data Analytics Approach", July 2013 at the Federation of Tax Administrators Technology Conference, Atlanta, Georgia.
"Bringing Sophistication to Data Analytics" at the Association of Certified Fraud Examiner (ACFE) Asia-Pacific Conference, November 2012, Hong Kong, China.
"Advanced Statistical Methods for Finding Fraud" at the Association of Certified Fraud Examiner (ACFE) Canadian Conference, October 2012, Ottawa, Ontario.
Training Video – “Benford’s Law with Sunder Gee”, CaseWare IDEA, 2012.
Webinar – “Practical Applications of Benford’s Law”, CaseWare IDEA, 2011.
“Electronic Suppression of Sales (Zappers)” within the CRA and to foreign tax authorities.
“Benford’s Law Overview: Using Benford’s Law in CRA Audits” within the CRA.
“Audit of High Volume Vendors Transacting over the Internet” within the CRA.
Publications - Public
“Translating numbers into visualization”, Institute of Internal Auditors Canada, 2018
“2015 International Fraud Examiners Manual”, Contributed to the Data Analysis and Reporting Tools section, Association of Certified Fraud Examiners, 2015
Fraud and Fraud Detection: A Data Analytics Approach, + Website. Hoboken, New Jersey: John Wiley & Sons, Inc., 2014
“A Practical Guide to Obtaining Data for Auditors”, CaseWare IDEA, 2013
Publications – Canada Revenue Agency
“Audit of High Volume Vendors Transacting over the Internet”; Guide for CRA auditors and collectors
“File Preparation for IDEA” course; Chapters on UNIX, AS/400 and IDEAScript
“WinIDEA Module II”; an Advance IDEA course
Education and Certifications
CIDA - Certified IDEA Data Analyst, CaseWare Analytics
CII - Certified IDEA Instructor, CaseWare Analytics
CPA, CMA - Chartered Professional Accountants, Canada
B.Comm - Concordia University, Montreal, Quebec