Presented by:

JOSEPHINE GIORDANO, MBA, CPA/ABV, CVA, CBA, CFE, ASA, Sierra Consulting Group, LLC

Ms. Giordano has over 24 years of experience in banking, internal audit, forensic accounting and fraud investigations, public          accounting/tax, litigation support, and business valuations.  She has provided testimony for the Federal Bureau of Investigation in a bank fraud case, and provided assistance to the Arizona Attorney General’s office in an embezzlement/Medicare fraud case. 

Financial Analysis

An overview of financial statement, tax return, and ratio analysis, including:

· Meaning and components of the traditional financial statements

· Types of CPA reports

· Obtaining financial statement data from federal tax returns

· Use and interpretation of financial ratios

Financial Statements:

Fraud and Forensic Accounting

An overview of financial statement fraud and general forensic accounting methodologies, including:

· Categories of occupational fraud

· Steps in the fraud auditor’s thinking

· Financial statement schemes

· Fraudulent financial statement red flags

Business Valuation

A discussion of approaches, methodologies and key data considered in a business valuation, including:

· Reasons for a business valuation

· Different standards of value or definitions of  value

· Levels of valuation services

· Certifications

· Valuation approaches and methodology