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 #6 -- October 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>See us in person ...</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 a fantastic speaker for your study club or dental meeting, call us at <a href="tel:888-398-2327" style="font-weight:normal;font-size:10pt;font-family:verdana, geneva, arial, helvetica, sans-serif;text-decoration:underline;color:#fff100;">888-398-2327</a> 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;">October 11, 2012<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;">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;">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;">Wheaton IL,</span></b><br>
<b><span style="font-size: 8pt;">Wheaton 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;">Mercury Data Exchange Webinar</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;">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="font-size: 8pt;"><span style="color: #000096;">I gave an interview last week for DentistryIQ, PennWell's terrific online <img align=right style="border: 0pt none; float: right;" src="http://img.ymlp.com/tpnh_Harris02webquality.jpg" height="138" width="104">site. (This interview should be available on the site later this month.)<br></span></span></div>
<div><span style="font-size: 8pt;"><br></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;">When I was answering the questions that the editor put to me, I had a one of those epiphanic moments. I realized that one of the reasons that dentists have been spectacularly unsuccessful in controlling the embezzlement epidemic afflicting their profession (three in five dentists will be victims in their careers, clearly an</span> <span style="color: #000096;">alarming statistic</span><span style="color: #000096;">) is that, for the most part, the consultants who advise dentists have been misdirecting them.</span></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;"><br></span></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;">A search of the words "dental embezzlement" on the internet yields dozens of articles, including many written by some of the most recognizable names in the dental consulting world.</span></span></div>
<div><span style="font-size: 8pt;"><br></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;">The majority of these articles have a common theme -- they advocate a set of policies and controls that a dentist needs to implement in order to "prevent" fraud. The number of controls recommended by the authors varies from six or seven to well over fifty. Each of these controls is designed to block a specific method of embezzling.</span></span></div>
<div><span style="font-size: 8pt;"><br></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;">There are two problems with this approach; it is unlikely to be implemented, and even if it is, it is unlikely to succeed.</span></span></div>
<div><span style="font-size: 8pt;"><br></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;">Dentists rightly consider their time to have considerable value; using that time as an untrained, ill-equipped auditor is not something most dentists will embrace.</span></span></div>
<div><span style="font-size: 8pt;"><br></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;">I lost count some time ago of how many embezzlement matters I have been consulted on; suffice it to say that I have encountered many dental embezzlers, and I am probably in as good a position as anyone to understand how they think. These thieves are driven by powerful internal forces, and we should not expect either the possibility of being caught or a few flimsy control systems to deter them. We should also not expect them to follow policies set by the dentist when, by definition, they do not follow societal rules.</span></span></div>
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<div><span style="font-size: 8pt;"><span style="color: #000096;">For these reasons, the approach advocated by these well-intentioned consultants is doomed to ineffectiveness. </span></span></div>
<div><span style="font-size: 8pt;"><br></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;">Another consequence of the "controls stop fraud" thinking is that many embezzlement victims unnecessarily blame themselves for their plight. I've heard many dentists say things like "if only I had checked my day-end sheets daily, this wouldn't have happened".</span></span></div>
<div><span style="font-size: 8pt;"><br></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;">What is being missed is the adaptive nature of thieves; if these dentists had been checking daysheets, the thieves would have simply used some other method for stealing that would have avoided the dentist's scrutiny.</span></span></div>
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<div><span style="font-size: 8pt;"><span style="color: #000096;">For me, the irony is that 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. </span></span></div>
<div><span style="font-size: 8pt;"><br></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;">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 and their advisors can learn to identify behaviors indicating embezzlement, they can quickly realize when it is happening. <br></span></span></div>
<div><span style="font-size: 8pt;"><br>
<span style="color: #000096;">We have developed a scored behavior analysis checklist that I am happy to share with 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>. Investing 10 minutes in completing this questionnaire could save you a bundle.<br></span></span></div>
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<div><span style="font-size: 8pt;"><span style="color: #000096;">Thanks for reading,</span></span></div>
<div><span style="font-size: 8pt;"><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></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;"><br></span></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;">David Harris</span></span></div>
<div><span style="font-size: 8pt;"><span style="color: #000096;">Chief Executive Officer<br></span></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 -- William Hiltz</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 NOT to do if you suspect embezzlement</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 NOT 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, you can make your position much worse if you do the wrong things:<br></span></div>
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<li><span style="font-size: 8pt;">Don't confront the suspect. Aside from alerting him or her of your suspicions, you aren't yet ready for a productive confrontation.<br></span></li>
<li><span style="font-size: 8pt;">Don't act suspiciously, start asking for extra reports, spend lots of time on the phone in your private office with the door closed etc. ALERTING THE SUSPECT PREMATURELY CAN HAVE SEVERE CONSEQUENCES!<br></span></li>
<li><span style="font-size: 8pt;">Don't call the police ... yet. There will be an appropriate time to do this later.</span></li>
<li><span style="font-size: 8pt;">Don't try to do this yourself -- investigation is a job for experts.<br></span></li>
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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 <a href="tel:888-398-2327" style="font-weight:bold;font-size:8pt;font-family:verdana, geneva, arial, helvetica, sans-serif;text-decoration:underline;color:#fff100;">888-398-2327</a>, 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;"><span style="font-size: 12pt;"><span style="color: #70b8e1;"><span style="color: #ffffff;">Visit our Website</span><strong><br></strong></span></span></div>
<div style="text-align: left;"><span style="font-size: 8pt;"><strong><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></strong></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 -- William Hiltz</b></div>
<div style="text-align: center;"><img style="border: 0pt none;" src="http://img.ymlp.com/tpnh_hiltzpicture.png" height="133" width="136"></div>
<div> </div>
<div>Bill Hiltz, known locally as "the Bloodhound" is Prosperident's Chief Forensic Examiner. </div>
<div> </div>
<div>Bill oversees the work of Prosperident's talented group of investigators, and personally conducts some of Prosperident's most complex investigations. Bill is known for his ability to get virtually any type of practice management software to divulge its secrets, and for his ability to "smell" embezzlement (hence his nickname).</div>
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<div>Bill is also an accomplished speaker and author, and he is able to keep audiences spellbound by telling "war stories" drawn from his vast experience.</div>
<div> </div>
<div>Bill can be reached by clicking <a href="mailto:william.hiltz@prosperident.com" style="font-weight: normal; font-size: 10pt; font-family: verdana, geneva, arial, helvetica, sans-serif; text-decoration: underline; color: #fff100;">here</a>.</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.