Victoria Osborn is a Certified Fraud Examiner (CFE) who graduated from the University of Colorado in 1988 with a Bachelor of Science in Business and majors in Accounting and Finance.

Specialized Training:

• Criminology & Ethics, Financial Transactions, Fraud Investigation and Legal Elements of Fraud
• Fraud Trial Training
• Investigating by Computer
• How to Locate Hidden Assets
• Following the Money-IRS Fraud-IRS Supervising Special Agent
• The U.S. Judicial System
• Analyzing Bank Records
• Beyond the Numbers: Professional Interviewing Techniques
• Financial Institution Fraud
• Over 20,000 hours in IRS examinations, hearings, litigation (civil and criminal) and research
• Pikes Peak Community College-addressed students in Criminal Justice and Forensic Accounting classes (2010)

Memberships:

• Association of Certified Fraud Examiners
• Charter Member of the Colorado Springs Chapter of Association of Certified Fraud Examiners
• National Society of Accountants
• Colorado Public Accounting Society

Experience:

Since 1984 Ms. Osborn has worked in the field of accounting as a Business Manager, Controller, Director of Finance and Forensic Accountant.  Her experience includes:

• Analyze interpret and control accounting and financial records such as general accounting, cost accounting, budgeting, forecasting, accounting methods and procedures, taxes and internal auditing
• Coordination of company financial planning, debt financing and budget management
• Analyze monthly operating results
• Ensured company accounting procedures conformed to generally accepted accounting principles
• Outside financial reporting
• Protected company assets through internal controls and audits
• Financial statement preparation for financial institutions in support of business loans
• Year end preparation of financial statements
• Oversight for annual reviews and audits by CPA firms

In 1998 Ms. Osborn began working as an independent forensic accountant specializing in tax litigation working with other professionals to assist taxpayers in resolving complex tax issues.  She has over 20,000 hours in IRS examinations, hearings, cases (civil and criminal) and research.  She is conversant with IRS forms, documents, computer codes, the IRS computer system, IRS Individual Master Files, Non-Master Files, Administration Files, and Examination Files, and what the various codes in them mean. Her work has included:

• Criminal and civil cases
• Litigation support in all areas such as pretrial, trial, post-trial and sentencing
• Interview witnesses and prepare memorandum of interviews
• Served as a Forensic Accountant, Fraud Examiner and Non-testifying Expert in criminal and civil cases in numerous U.S. District Courts
• Testified as an Expert Witness under Rule 702 of the Federal Rules of Evidence in the U.S. District Courts
• Handled large volumes of electronic and paper evidence
• Participation as a member of numerous legal teams involving multiple defendants and attorneys in criminal cases
• Assist legal counsel in identifying strengths and weaknesses in civil and criminal cases
• Examine evidence and prepare reports of findings such as declarations and expert witness reports