Related Cases: Rhode Island's Christine Azulay indicted by grand jury | Arizona Orthodontist Dr. Andrew L. Kassman and spouse indicted for embezzlement
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<div style="text-align: center;"><span style="color: #333333;"><span style="font-size: 18pt;">Dental Embezzlement News<br></span></span></div>
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<div style="text-align: left;"><span style="font-size: 8pt;">Issue #5 -- September 2012<br></span></div>
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<div><span style="font-size: 14pt;"><a name="hear us speak" style="font-weight:normal;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;text-decoration:underline;color:#fff100;"></a>Hear us speak...</span></div>
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<div>Here are some of the places Prosperident will be speaking soon. We'd love to see you at one of our events. To book an excellent speaker for your study club or dental meeting, call us at 888-398-2327 or send an email to <span style="color: #ffff99;"><a href="mailto:fraudnews@prosperident.com" style="font-weight:normal;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;text-decoration:underline;color:#fff100;"><span style="text-decoration: underline;">fraudnews@prosperident.com</span></a></span>.<a href="http://prosperident.com/seminars.htm" style="font-weight:normal;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;text-decoration:underline;color:#fff100;"><img align=left style="border: 0pt none; float: left;" src="http://img.ymlp.com/tpnh_davidharrisspeakingatpdc.jpg" height="186" width="48"></a></div>
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<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><b><span style="font-size: 8pt;">September 12</span></b></td>
<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><b><span style="font-size: 8pt;">Springdale, AK --Dr. Boyd Whitlock</span></b><br>
<b><span style="font-size: 8pt;">Study Club</span></b></td>
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<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><b><span style="font-size: 8pt;">October 4</span></b></td>
<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><b><span style="font-size: 8pt;">Westside Women's Study Group, Houston TX</span></b></td>
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<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><b><span style="font-size: 8pt;">October 11</span></b></td>
<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><b><span style="font-size: 8pt;">Binghamton, NY -- Sixth District Dental Society</span></b></td>
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<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><b><span style="font-size: 8pt;">San Francisco, CA -- Academy of Dental Management Consultants</span></b></td>
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<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><span style="font-size: 8pt;"><b>New York, NY -- Greater New York Dental Meeting (DT Study Club)</b></span></td>
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<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><b><span style="font-size: 8pt;">November 25-29</span></b></td>
<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><b><span style="font-size: 8pt;">Toronto, Kitchener, London and Windsor ON -- Patterson Dental</span></b></td>
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<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><b><span style="font-size: 8pt;">January 15, 2013<br></span></b></td>
<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><b><span style="font-size: 8pt;">Wheaton Dental Society, Wheaton MI<br></span></b></td>
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<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><b><span style="font-size: 8pt;">March 7-9</span></b></td>
<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><b><span style="font-size: 8pt;">Vancouver, BC -- Pacific Dental Conference</span></b></td>
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<td style="padding:0px;font-weight:normal;font-size:10pt;color:#ffffff;font-family:verdana,geneva,arial,helvetica,sans-serif;background-color:#000096;"><b><span style="font-size: 8pt;">Parker, CO -- Denver Profitable Dentists Study Club</span></b></td>
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<div><b><span style="font-size: 8pt;">Las Vegas, NV -- Dentaltown Townie Meeting</span></b></div>
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<div><span style="color: #000096;"><a name="a note from our CEO" style="font-weight: normal; font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; text-decoration: underline; color: #fff100;"></a>A Note From Our CEO:</span></div>
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<div><span style="color: #000096;">With Labor Day behind us and the kids back to school/university/prison or whatever, it is now time for us to turn our mind<img align=right style="border: 0pt none; float: right;" src="http://img.ymlp.com/tpnh_Harris02webquality.jpg" height="138" width="104">s back to business matters.</span></div>
<div><span style="color: #000096;"><br></span></div>
<div><span style="color: #000096;">Unfortunately, one of those pesky business matters affecting many dentists is embezzlement. Published statistics suggest that <span style="text-decoration: underline;"><b>three in five</b></span> dentists will be victimized by an embezzler in their careers.</span></div>
<div><span style="color: #000096;"><br></span></div>
<div><span style="color: #000096;">Unfortunately, there is a lot of misinformation about how best to manage this problem. Many well-intentioned advisors suggest that if the dentist simply checks more (or different) things each month, they will be able to detect embezzlement.</span></div>
<div><span style="color: #000096;"><br></span></div>
<div><span style="color: #000096;">I recently made this response to a consultant who was advocating a checklist of things for a dentist to do or check monthly (I stopped counting at 80 items on the list):</span></div>
<div><span style="color: #000096;"><br></span></div>
<div style="padding-left: 30px;"><span style="color: #000096;"><span style="font-size: 8pt;">"Respectfully, I think you are going at this in the wrong way.</span></span>
<div><span style="color: #000096;"><span style="font-size: 8pt;"> </span></span></div>
<div><span style="color: #000096;"><span style="font-size: 8pt;">I don't have a specific objection to anything on this (very lengthy) list. However, I do object strongly to the underlying philosophy, which is to suggest that the way to control embezzlement in a dental office is to turn the dentist into an untrained, under-equipped, part-time auditor.</span></span></div>
<div><span style="color: #000096;"><span style="font-size: 8pt;"> </span></span></div>
<div><span style="color: #000096;"><span style="font-size: 8pt;">Most dentists I know, when given a list of this length, will simply throw up their hands and ignore the list. I haven't tried to calculate the time that performing all tasks on this list would takebut I bet that it is 25 hours or more monthly. Since the number of hours in a week is constant, this time would come either from clinical or family time, and both have considerable value.</span></span></div>
<div><span style="color: #000096;"><span style="font-size: 8pt;"> </span></span></div>
<div><span style="color: #000096;"><span style="font-size: 8pt;">The other problem with the "dentist as auditor" concept is that it ignores the adaptability of embezzlers. Most successful embezzlers in dental offices are long-term employees. Their seniority means that they know their doctor well, including what he or she looks at on a monthly basis (and more importantly, what is not scrutinized). It is then simply a matter of finding a way to steal that is outside the dentist's scrutiny. If you start looking at more, or different, items the thief simply switches methodologies and carries on stealing. Ultimately, there are fraud methodologies that NO system of controls and checks can stop.</span></span></div>
<div><span style="color: #000096;"><span style="font-size: 8pt;"> </span></span></div>
<div><span style="color: #000096;"><span style="font-size: 8pt;">Monitoring for fraud is actually far easier than most dentists and consultants think. Regardless of the specific embezzlement methodologies being employed, the behavior of thieves is remarkably predictable. Embezzlers want to control communication in their offices, do not want to take vacation, resist upgrades or changes to practice management software, etc. If dentists can learn to identify behaviors consistent with embezzlement, they can quickly realize when it is happening. A benefit of the behavior-based detection approach is that it requires way less time than trying to self-audit, which means that it is far more likely that a dentist will do what is necessary."</span></span></div>
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<span style="color: #000096;">We have developed a scored behavior analysis checklist that I am happy to supply to any dentist or consultant who emails us at <span style="text-decoration: underline;"><a href="mailto:fraudnews@prosperident.com" style="font-weight:normal;font-size:10pt;font-family:verdana,geneva,arial,helvetica,sans-serif;text-decoration:underline;color:#a1410d;">fraudnews@prosperident.com</a></span>. The good news is that it usually takes less than 10 minutes to complete <img src="http://ymlp.com/wysiwyg/plugins/emotions/img/smiley-cool.gif" alt="Cool" title="Cool" border="0" height="18" width="18">.<br></span></div>
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<div><span style="color: #000096;">Thanks for reading,</span></div>
<div><span style="color: #000096;"> </span><span style="color: #000096;"><img style="border: 0pt none;" src="http://img.ymlp.com/tpnh_davidsignature.png" height="75" width="189"></span></div>
<div><span style="color: #000096;"><br></span></div>
<div><span style="color: #000096;">David Harris</span></div>
<div><span style="color: #000096;">Chief Executive Officer<br></span></div>
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<div style="text-align: left;"><span style="font-size: 12pt;"><b>IN THIS NEWSLETTER</b></span></div>
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<li><a href="#hear%20us%20speak" style="font-weight: normal; font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; text-decoration: underline; color: #fff100;">Upcoming speaking engagements</a></li>
<li><a href="compose_enb.php?PHPSESSID=f509bce0bc0a0cf68bdc2adc9e2b678a&id=&c=&ida=#pat%20little%20profile" style="font-weight: normal; font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; text-decoration: underline; color: #fff100;">Investigator profile -- Dr. Pat Little</a></li>
<li><a href="#what%20to%20do%20if" style="font-weight: normal; font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; text-decoration: underline; color: #fff100;">What to do if you suspect fraud</a></li>
<li><a href="#a%20note%20from%20our%20CEO" style="font-weight: normal; font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; text-decoration: underline; color: #fff100;">A note from our CEO</a></li>
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<div style="text-align: left;"><span style="font-size: 12pt;"><a name="what to do if" style="font-weight:bold;font-size:8pt;font-family:verdana,geneva,arial,helvetica,sans-serif;text-decoration:underline;color:#fff100;"></a>What to do if you think you might be a victim</span></div>
<div style="text-align: left;"> </div>
<div style="text-align: left;"><span style="font-size: 8pt;">Many dentists describe the moment when they realize that a trusted employee is stealing from them as the worst moment in their professional career.</span></div>
<div style="text-align: left;"> </div>
<div style="text-align: left;"><span style="font-size: 8pt;">If you are in that position, however badly you feel, there are important steps to take, and many "land mines" to avoid. Here are three important points:<br></span></div>
<div style="text-align: left;"> </div>
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<li><span style="font-size: 8pt;">The single most important consideration is not to alert the suspect to your concerns. Until you can get professional assistance, acting normally is critical.</span></li>
<li><span style="font-size: 8pt;">Back up your computer system and keep the backup off-site and under your control. Do not involve staff in this process. If you don't know how to do this, contact the support department for your practice management software vendor for assistance.</span></li>
<li><span style="font-size: 8pt;">Don't make any changes to your dental software, banking, payroll or anything else until you can get professional assistance.</span></li>
</ol>
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<div style="text-align: left;"><span style="font-size: 8pt;">A more complete list of dos and don'ts is available by emailing us at <a href="mailto:fraudnews@prosperident.com" style="font-weight:bold;font-size:8pt;font-family:verdana,geneva,arial,helvetica,sans-serif;text-decoration:underline;color:#fff100;">fraudnews@prosperident.com</a>.</span></div>
<div style="text-align: left;"> </div>
<div style="text-align: left;"><span style="font-size: 8pt;">If you think you might be a victim, you can call us at 888-398-2327, or send email to our fraud hotline (checked daily by our on-duty investigator at <a href="mailto:fraud@prosperident.com" style="font-weight:bold;font-size:8pt;font-family:verdana,geneva,arial,helvetica,sans-serif;text-decoration:underline;color:#fff100;">fraud@prosperident.com</a>). We will normally respond within 24 hours.<br></span></div>
<div style="text-align: left;"> </div>
<div style="text-align: left;"> </div>
<div style="text-align: left;"> </div>
<div style="text-align: left;"> </div>
<div style="text-align: left;"><span style="font-size: 12pt;"><span style="color: #70b8e1;"><span style="color: #ffffff;">Visit our Website</span><b><br></b></span></span></div>
<div style="text-align: left;"><span style="font-size: 8pt;"><b><a href="http://www.prosperident.com" style="font-weight:bold;font-size:8pt;font-family:verdana,geneva,arial,helvetica,sans-serif;text-decoration:underline;color:#fff100;">www.prosperident.com</a></b></span></div>
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<div style="text-align: left;"><b><a name="pat little profile" style="font-weight: normal; font-size: 10pt; font-family: verdana,geneva,arial,helvetica,sans-serif; text-decoration: underline; color: #fff100;"></a>Investigator Profile -- Dr. Pat Little</b> </div>
<div style="text-align: center;"><img style="border: 0pt none;" src="http://img.ymlp.com/tpnh_patlittlephoto.jpg" height="133" width="95"></div>
<div><span style="font-size: 10pt;">Pat Little, DDS FAGD is a Senior Fraud Investigator with Prosperident. Pat was a practicing dentist for 14 years before neck problems forced him to hang up his handpiece. He returned to college where he studied accounting and is currently preparing to sit for his professional accounting exams. </span></div>
<div><span style="font-size: 10pt;"><br></span></div>
<div><span style="font-size: 10pt;">In addition to his dental and accounting experience, Pat has been a prolific writer and speaker on the use of technology in dental offices. Pat has spoken at virtually every major U.S. dental meeting and has authored dozens of articles.</span></div>
<div><span style="font-size: 10pt;"><br></span></div>
<div><span style="font-size: 10pt;">Pat's combination of clinical knowledge, dental office technology and accounting, combined with his passion for helping dentists, has made fraud investigation a natural career progression for him.</span></div>
<div><span style="font-size: 10pt;"><br></span></div>
<div><span style="font-size: 10pt;">Pat specializes in the investigation of complex embezzlement matters where multiple embezzlement methodologies are used.</span></div>
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<div style="text-align: center;">Prosperident -- The Dental Embezzlement Experts</div>
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The Prosperident Pulse is our free monthly newsletter for dental professionals, providing practical insights on dental embezzlement prevention, detection, and practice protection. Browse our archive below, and join our mailing list to receive future issues directly in your inbox.