Winter Conference 2022

21st Annual Catawba Valley Accounting and Management Conference

Thursday, December 8, 2022

8:00 am – 5:00 pm

Catawba Valley Community College and Technical Institute

Workforce Solutions Complex

2550 US Hwy 70 SE | Hickory, NC 28602


Sponsored by: Catawba Valley Chapter IMA

8 Continuing Professional Education Credits
(**Including 4 Hours of qualifying Behavioral Ethics)

Conference Location Directions:
From I-40, traveling West toward Asheville, take exit 126 toward US 70/East toward McDonald Parkway. Turn left
at the light at the top of the exit ramp. Go to the third light and turn left onto US 70. The destination will be on the
right at the next stoplight.

From I-40, traveling East toward Statesville, take exit 126 toward US 70 toward McDonald Parkway. Turn right at
the light at the top of the exit ramp. Go to the second light and turn left onto US 70. The destination will be on the
right at the next stoplight.

Conference Registration Information:
Registration check-in begins at 8:00 a.m. and the first seminar begins at 8:30 a.m. The last session will end just
before 5:00 p.m. Course fees are payable in advance.

All reservations must be received by Friday, December 2, 2022 by registering:

  • ONLINE @: Chapter Events - Catawba Valley Chapter
  • VIA EMAIL: by emailing Ron Nicholson or Kim Gales at
  • VIA MAIL: IMA Catawba Valley
                             P.O. Box 2132
                             Hickory, NC 28603

Registration fees include continental breakfast, refreshment breaks, lunch, and course materials.
**Registration will be available at the door provided space is available and lunch may not be included.

Group rates available at Hilton Garden Inn in Hickory, NC. Book your stay here.

Last day to get group rate is November 23, 2022.

Prerequisites: None
Advance Preparation: Download Study Materials for Session 3 Only.
Program Level: Basic
Delivery Method: Group-live
CPE Information
The Catawba Valley IMA is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors via its website: This program meets the ICMA guidelines for CPE credits for CMAs and CFMs.

***Registration/Coffee/Continental Breakfast***

8:00 am -8:30 am

Morning Session 8:30 am-10:10 am

(CPE Credit: 2 Hours in Personal Development)

Martin Brossman and Dana Gower presents:

“Everyone’s talking-but what are these things doing to us in reality? Insights into Bitcoin/cryptocurrencies, Blockchain, and Non-Fungible Tokens (NFTs), in user-friendly terms.”

The Printing Press, The Electric Light, The Internet, and now Blockchain and Bitcoin! This presentation will explain how Cryptocurrencies, Bitcoin NFTs, and Blockchain are changing the world of finance and will give you a look at the mechanics, benefits, and limitations of the latest technological disruptions. What are the risks and what are the optimum potential outcomes to individuals and institutions? How does the new “digital wallet” work? You have heard different things in the news, and from entertainment, family, and friends on these topics, and perhaps you have dabbled in Bitcoin. In this presentation, you will hear the latest developments, issues, and predictions in a comprehensive, but easy-to-follow, informative, engaging, and entertaining way. No pre-knowledge of the field is required for this continuing education training.

• Understanding the basic processes, technologies, and terminologies of Blockchain and the Cryptocurrency world.
• A brief history plus some current-day examples of the practical use of various technologies.
• Understanding the risks and potential upsides of the emerging Blockchain field to both people and

Morning Session 10:25 am-12:05pm

(CPE Credit: 2 Hours in Behavioral Ethics)

Marie Smith Presents:

"Hands in the Cookie Jar: The Best of the Best or the Worst of the Worst?"

This presentation will cover a diverse array of Special Agent Smith’s most interesting cases.  From regular credit card embezzlement to complicated purchasing schemes.  These case studies will discuss the allegations, the investigative steps, and the ultimate conclusions.  Emphasis will be placed on lack of internal controls.

• Understand the role and jurisdiction of the North Carolina State Bureau of Investigation (SBI) and the SBI Financial Crimes Unit.
• Identify inadequate or missing internal controls that allowed financial crimes to be perpetrated within a variety of industries and organizations.
• Explore investigative steps taken to uncover and prosecute financial crimes.
• Apply lessons learned from the case studies to the participant’s own organization or industry.

***Lunch 12:05 pm – 1:00 pm***

Afternoon Session 1:00 pm – 2:40 pm

(CPE Credit: 2 Hours in Behavioral Ethics)

Royallen Wiley Presents:

"Misplaced Trust | Devastating Fraud"

This course will discuss the IMA Educational Case Journal (IECJ) case study, based on a true story that examines the embezzlement of funds by a high-ranking, trusted administrator in the Beaumont Independent School District (BISD) in Beaumont, Texas. Patricia Adams Lambert diverted more than $500,000 for both personal and a family member’s financial gain. This activity occurred from 2007 to 2013 while she was employed by the BISD. The lack of internal controls at the organization directly contributed to devastating fraud. This case study considers one of the accepted models that can be used to assess and manage risk in an organization, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2013 Internal Control-Integrated Framework. We also consider the evaluation of an ethical dilemma and working with internal control systems and the IMA Statement of Ethical Professional Practice.

  • Apply COSO's Internal Control - Integrated Framework in evaluating an internal control system
  •  Examine the importance of proper monitoring in an organization
  • Recognize the relationship between proper governance and unethical acts.
  • Determine appropriate steps in resolving an ethical issue.
Download study materials here: Case Study, IMA Statement of Ethical Professional Practice, COSO
Internal Controls - Integrated Framework Principles

Afternoon Session 3:00 pm – 4:40 pm

(CPE Credit: 2 Hours in Information Technology)

Todd Wright Presents:

“IT Update: Sounds like geek to me.”

Todd will use his background and "battlefield" stories to highlight three learning objectives for
information technology:

  • Cybersecurity - What are some of our greatest threats and how do we combat them?
  • Big Data - What is it, and how can we analyze the data and use it to our advantage?
  • IT Gadgets - What are some of the best IT "toys" that could help us in our professional and personal lives?

Guest Speaker Biographies

Martin Brossman

Martin Brossman is a leading authority on social media and online marketing. He is a business coach, consultant and a dynamic trainer known for his insight and humor. A member of the National Speakers Bureau, Martin is a popular speaker on social media topics and web related topics for business professionals.  He teaches at North Carolina community college Small Business Centers throughout the state since 2006. Currently, he teaches a Social Media Management Certificate program at NC State University TTS.  His published books include Social Media for Business, Linking Into Sales (professional use of LinkedIn) and How to use Hashtags. He has been self-employed since he left IBM in 1995 and has over 10 years of experience in the business use of social media.

Dana Gower MBA CCP® - Business, Talent and Wealth Strategist - Author and Speaker

Dana is co-author along with Martin Brossman on Insights Into Bitcoin/Cryptocurrencies, Blockchain, and Non-Fungible Tokens (NFTs) in user-friendly terms. He is also creator of The BOOMERNOMICS Webinar, an online educational program and new book by the same name: BOOMERNOMICS - The Baby Boom Generation's Guide to An Encore Career, Fulfilling Retirement & Remarkable Legacy as well as the CAREERING book on Amazon, and co-founder of the Career Network Ministry. He has a demonstrated history of running a hedge-type foreign exchange mutual fund, served as a financial, retirement and career advisor for more than 20 years, and worked as a human resources, compensation and benefits manager for a Fortune 500 company for the prior 15 years. Today Dana loves his work as CEO/Chief Strategist and Author, BOOMERNOMICS including an affiliation with Lincoln Financial as well as VP and Executive Career Coach, CareerPro Inc. in Raleigh. Dana holds undergraduate degrees in economics and finance from the University of Maine plus a graduate degree in finance from Rollins College/Crummer School of Business in Orlando, FL. He resides in Cary, NC. In addition to working in his family’s small, but global business as a youngster growing up in Maine, plus a major Fortune 500 in Texas, South Carolina, Vermont, and North Carolina, Dana has also worked with 5 start-up companies in the Research Triangle Park area of North Carolina in the not-so-distant past. He is a volunteer Executive Coach for the Kenan-Flagler Business School at UNC in Chapel Hill. Altogether, Dana has around 40 years of diversified business and individual client experience.

Marie Smith

Marie Smith is Special Agent at the North Carolina State Bureau of Investigation assigned to the Financial Crimes Investigations unit. She has been with the unit since 2014. Marie is responsible for financial and analytical work in the investigation of violations of state and federal laws pertaining to embezzlement, obtaining property by false pretense, corporate malfeasance, and other financial related crimes. Marie compiles case files on complex financial crimes involving large dollar losses to individual, corporate, and government victims in North Carolina. Prior to joining the SBI, Marie was a Forensic Accountant for a regional CPA firm in New York. Marie began her career as a Staff Accountant in the construction industry. Marie graduated from Campbell University earning a Bachelor’s degree in accounting and a Master’s degree in Business Administration. Marie is a member of the Association of Certified Fraud Examiners.

Royallen Wiley, MBA, CMA

Royallen Wiley has extensive experience in progressively more responsible positions in Finance and Accounting for Fortune 500 companies. Among others, he has worked for Domtar, Sea-Land Corporation, Clariant Corporation and BASF. He holds a bachelor’s degree in Accounting from Northern Kentucky University. His MBA is from Queens University in Charlotte where he was named a Blumenthal Fellow. He is a Certified Management Accountant. He served two consecutive terms on the ICMA Board of Regents and currently is a member of the CMA Exam Review Committee. Royallen is a past president of the Charlotte IMA Chapter and has also served on various IMA national committees. In 2003, Royallen was named “Financial Executive of the Year” by the IMA Carolinas Council. Royallen was named Charlotte Chapter IMA Member of the Year in 2009, 2014 and 2015. He was a Finalist for the 2013 Charlotte Business Journal CFO of the Year Award.

Royallen is active in the Carolina’s international community. He served a five-year term as President of the Carolinas World Trade Association and currently is a board member. While at Domtar, Royallen took an ex-patriate assignment serving as Head of Finance for a startup operation in Guangzhou, PRC for a year and a half and he remains well connected with the Chinese community in the Carolinas. He devotes a lot of time these days in assisting an Afghan refugee family in Charlotte. Royallen and his wife Cynthia, have a thriving real estate business working for Coldwell Banker in the Charlotte Metro area. Royallen does consulting work for the Pulp and Paper industry and does angel investing holding minor stakes in Hylaine, LLC (Charlotte based) and Dart Innovation LLC (Raleigh based).

Todd Wright

Todd Wright has a broad background in IT, where he has spent time in systems administration, auditing, security, and leading ERP systems development.  He got his start in computers with the Air Force and is also a graduate of Gardner-Webb University. 

Todd has held numerous professional certifications (CIA, CISA, CISM, CISSP), but currently spends most of his computer time working with the Oracle Fusion Cloud Enterprise Resource Planning (ERP) system at Alex Lee, Inc.  Todd is also a musician (keyboard, guitar, vocals), directing music for his church and playing for various schools and community groups.