Association – Board of Directors

Kimberly Thoms (Omelian), CPA, CMA, CFI
Department of Indigenous Services Canada, Edmonton, AB

Kimberly Thoms is a Regional Program Development Advisor for Alberta Region. Working in the healthcare, electrical and education industries, she has a varied background in compliance and internal auditing. Her work has focused on conducting investigations relating to contract compliance and subsequent financial remedies for contraventions. She recently completed the Information Access and Protection of Privacy (IAPP) certificate with distinction from the University of Alberta in June 2017.

Erin Egeland, MBA, CPA, CGA, CFI
Vancouver Island University – Nanaimo, BC

Erin Egeland is an Accounting Professor in the Faculty of Management at Vancouver Island University. She also serves as the Coordinator for Vancouver Island University’s Forensic Accounting and Fraud Investigation (FAFI) Online Advanced Diploma Program and the Fraud & Ethics Research and Education Centre. Erin developed the curriculum for 3 of the 7 FAFI courses and currently teaches in and explores research opportunities to enhance the program . Erin has over 9 years of teaching experience and specializes in Income Tax and Fraud Investigation. Prior to teaching, she worked for 8 years as a Tax Compliance Auditor with the Canada Revenue Agency. She is the current President of her local Minor Hockey Association where she enjoys giving back to her community and the families that reside there.

Mark Flewwelling, CFI, CFE, CICA, CBA
Sussex Corner, NB

Mark is a Principal/Partner of Risk Mitigators MD. Risk Mitigators MD specializes in Fraud Assessment/Mitigation, Board Governance & Oversight, Operational Efficiencies, Regulatory Compliance, Internal Control, and Risk Assessment.

Prior to this, Mark held the position of Chief Executive Officer of the Risk Management Agency, the regulator of the New Brunswick Credit Union System. Mark was involved in the Credit Union System for 16 years. Before joining the Credit Union System in NB, he held progressive management positions in the Bank of Nova Scotia for 24 years, inclusive of the position of Senior Manager Audit, Special Investigations and Projects, where his area of concentration was fraud prevention and investigations. As a result of several investigations, Mark was involved in recommending changes to the Bank’s mortgage lending program to strengthen the due diligence process.

Mark strongly believes in continuing education in the fight for fraud prevention, detection and prosecution, and has completed almost 300 hours of fraud/ethics related training since 2007. Mark achieved his CFI designation in January 2013, CBA designation in Aug 2014, CICA designation in July 2010 and his CFE designation in September 2007. Mark is a member of several professional organizations and has served on several Boards, as well as being a member of the Selection Committee for the ACFI. During his working career Mark has conducted 49 institutional fraud investigations ranging in size up to $14MM.

Norman Groot, LL.B, CFE, CFI
Investigation Counsel Professional Corporation, Toronto, ON

Norman’s practice is devoted to assisting counsel in investigations and dealing with police, defending police and private sector investigators in criminal, civil, and regulatory actions, assisting insurers defend suspected fraudulent claims, and to recovering the proceeds of fraud on behalf of financial institutions and corporations.

Additionally, Norman is counsel to the Canadian Association of Special Investigation Units, the Canadian Independent Adjusters Association and the Canadian Association of Private Investigators on privacy and investigation matters.

In 2001, Norman authored the first text on “Canadian Law and Private Investigations”.

Paula Delano, CFI
Forensic Investigation Team, St. Catharines, ON

Paula is a forensic investigator with the Forensic Investigation Team (FIT). She conducts fraud and employee conduct investigations for all Ministries of the Ontario Public Service. Paula has conducted investigations ranging from breach of trust, destruction or disappearance of records or assets, personal benefits being obtained from proprietary knowledge, disappearance of records or assets and other fraudulent and dishonest acts

Varoujan Arman, BA, JD, CFI
Partner, Blaney McMurtry LLP, Toronto, ON

Varoujan Arman is a partner with Blaney McMurtry LLP’s Commercial Litigation group and Co-Chair of the firm’s Fraud, Investigation, Recovery and Enforcement (FIRE) group. In addition to his law degree, Varoujan also holds the designation “C.F.I.”, as an Accredited Certified Forensic Investigator in fraud matters.

Varoujan’s clients rely on him to guide them through the complex world of commercial litigation. Known among his clients and colleagues as a prompt, dependable and fearless advocate, Varoujan is equally persuasive in the boardroom as he is in the courtroom. Clients with matters ranging from shareholder disputes and oppression claims, debt collection and enforcement of foreign judgments to construction law, lease disputes, regulatory matters, and professional negligence claims benefit from Varoujan’s practical and cost-effective approach to litigation. Varoujan assesses strengths and weaknesses early on to pinpoint the optimal strategy for any case.

David Debenham, FCPA, FCMA, DIFA, LLM, MFAcc, M Sc., CFF, CFI
Ottawa, ON

David Debenham trained as both a lawyer and accountant. He is the Laureate of his alma mater in the United States. David has been a Vice-Chair of the Disciplinary Councils of both the CMAO and the CPAO. David’s legal practice explores all areas of commercial litigation, including fraud and breach of trust/fiduciary duty claims. As part of his practice, David uses his training as an accountant to trace funds and assert personal claims against directors and senior managers of corporate debtors. He is the author of “The Law of Fraud and the Forensic Investigator” (6th edition, 2020, Carswell) and “Executive Liability and the Law” (2nd edition, 2010, Carswell).

Dave Oswald, CPA (CA), CA(SA), CFI, CFE
Forensic Restitution

Dave Oswald is a trained Chartered Accountant with a passion for uncovering fraud or error. His global, multi-national experience spans over 20 years, having led investigations in high-level C-Suite executive cases with success. Dave has extensive experience in Data Preservation and Review, Computer Forensics, Data Analytics and General Fraud Reviews. Dave has testified in Federal Court in the United States of America as an expert witness, has interviewed numerous suspects and witnesses and has given evidence in internal disciplinary proceedings.

Chetan Sehgal, CPA, CA.IFA, CFF, CFI, CAMSBDO Canada LLP, Toronto, ON

Chetan is a Partner at BDO Canada LLP’s Toronto office. He is an experienced forensic accountant with expertise is managing complex fraud investigations, loss quantification matters, investigative due diligence, and providing expert testimony. Chetan has been an adjunct professor, speaker and has been published on various topics relevant to the field of forensic accounting.

Allen Tait, CFI CPA CA
Forensic Restitution

Allen worked in the public accounting industry for 18 years before joining the Internal Audit Branch Ontario government in 1998. He specialized in conflict of interest and fraud investigation during his 20 year government career, the last 5 of which serving as Director of the Forensic Investigation Team. Following retirement from full time employment in 2018, Allen remains active serving on the Boards of 3 non-profits, 1 charity and a draw coordinator at an area curling club. He also provides training sessions to various groups on topics related to fraud risk mitigation, investigation, conflict of interest and ethics.

We are pleased to introduce our Board of Directors—a respected group of senior professionals and industry leaders from across Canada. Dedicated to strong governance and strategic guidance, helping lead the ACFI toward continued growth, innovation, and integrity in the field of forensic investigation.

Category: Association – Board of Directors

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Past Board Member Bios

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The ACFI Wall of Fame

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