Date/TimeSeptember 24, 2020
12:00 pm - 1:30 pm
LocationZoom meeting invites will be emailed by September 22, 2020
Virtual, Zoom Meeting
Plant Investigation – Whistle Blower Case Study
Integrated Risk, Investigation and Security Solutions, (IRISS Corp.) is an investigation and risk management firm based in Calgary Alberta. This firm was engaged by internal counsel of MDI Limited (MDI)1 in October of 2019 to investigate allegations that over a period of three years, an employee of ABC Transportation, a trucking company, fraudulently shorted several customers of product when a driver was parking his trailers off scale during the initial weigh in for an unladen weight (TARE weight) and was thus responsible for MDI over billing the involved customers. An independent investigation was conducted to determine if there was evidence of a misappropriation, fraud, or other malicious act.
The investigation involved conducting 21 interviews of MDI’s past and current employees and current employees of ABC Transportation; completing an onsite examination of the two MDI weigh scales, weighing the involved truck and trailer, on and when parked off scale; obtaining relevant truck data and human resource data from ABC Transportation; and examining the full loading and distribution process. The IRISS investigator additionally reviewed the results of an internal data analytics audit, accounting reports, bills of lading, weigh scale reports, and customer orders.
The investigation determined that there was evidence that the involved driver and potentially other drivers parked their pup trailers slightly off scale causing the TARE weight to be measured as less than actual weight, and thus created a net product weight (Gross minus TARE) of more than actual. Further evidence indicated that the involved driver had been potentially parking off scale since as early as 2004.
The matter morphed into a full-scale forensic audit conducted by IRISS Corp involving all the ABC Transportation drivers.
This engagement and the actual case were unique in that there were certain ethical considerations the investigator had to make when working with the client. Additionally, employees of both companies belonged to powerful unions causing complexity when conducting interviews. MDI is a pseudo name due to a non-disclosure agreement and certain details have been omitted to protect the privacy of the involved multi-national corporation.
Conal Archer, BA, CFE.
Conal is an investigator and risk management specialist at ARCON Investigative Consulting Inc.
He is a Certified Fraud Examiner and has over 27 years of experience in criminal, regulatory and civil investigations including investigation and management as an RCMP officer, as a Senior Manager at a multinational professional services and chartered accounting firm, Ernst and Young LLP (“EY”), and at Integrated Risk Investigation and Security Solutions Corporation (“IRISS Corp.”).
Conal was a member of the Royal Canadian Mounted Police for over 24 years. He has extensive experience in Provincial, Federal and First Nations policing and has served Canadians on Detachment in Alberta, Manitoba, and had special assignments with major event security in Alberta, Ontario and in British Columbia. He spent over 10 years in Federal Policing including assignments in Calgary Commercial Crime Section, Federal and Serious Organized Crime, National Security, and VIP Protective Services.
Conal has led investigations involving fraudulent bankruptcy, mortgage fraud involving organized crime, securities fraud, international anticorruption and bribery, internal theft, payment card fraud, cross boarder advance fee schemes, counterfeit currency, money laundering and Ponzi schemes. He has also led investigations into such federal offences including but not limited to assault, criminal harassment, drug trafficking, and other significant persons crimes.
During the execution of his duties in Federal Policing he partnered on investigations with Alberta Justice and the Public Prosecution Service of Canada, and has testified on large complex financial crime files in Provincial Court and in the Alberta Court of Queen’s Bench. He assisted the FBI, the United States Postal Service, the US Secret Service and many other international law enforcement partners in international investigations.
At EY he led the Fraud Investigation and Dispute Services team in the Assurance Practice in Calgary as a Senior Manager. Conal conducted investigations for some of EY’s multinational corporate clients including fraud, misappropriation, corporate integrity due diligence for acquisitions, and respect in the workplace. Additionally, Conal managed data analytics, e-Discovery engagements and conducted risk management assessments.
Conal is currently consulting with IRISS Corp and Risk Control International conducting investigations and enterprise risk management assessments for law firms, corporations and Health Profession’s Act Regulatory bodies in Alberta.
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