David E. Goss CPA/CFF/CGMA, CIA, CFE
Partner, Forensic and Risk Advisory Services
Dave has over 49 years of experience in the forensic accounting, internal audit, tax, and risk & compliance fields. In his current position, Dave manages and leads engagements that involve forensic accounting, litigation support, internal investigations, and risk management services.
Dave is the founder and current Vice President of North American Forensic Accounting PC, PC (NAFA). Prior to starting NAFA, Dave was a partner with a top 100 CPA firm where he performed internal corporate investigations and forensic accounting.
Bloomsburg University – Bachelor of Business Administration – Concentration in Accountancy – Spring 1974
Credentials & Affiliations
- Certified Public Accountant (CPA) – American Institute of Certified Public Accountants (AICPA) & Pennsylvania Institute of Certified Public Accountants (PICPA)
- Certified in Financial Forensics (CFF) – American Institute of Certified Public Accountants (AICPA)
- Chartered Global Management Accountant (CGMA) – American Institute of Certified Public Accountants (AICPA)
- Certified Internal Auditor (CIA) – Institute of Internal Auditors (IIA)
- Certified Fraud Examiner (CFE) – Association of Certified Fraud Examiners (ACFE)
Select Case Experience
Dave has served in various roles in forensic and litigation support cases as an expert witness. He has years of experience testifying in court. Following are a sample of the types of cases he has investigated:
- Investigated a blackmail scheme involving a trucking company and a manufacturer that further developed into the uncovering of a large over-billing scheme. During this investigation Dave documented improper transactions of $2.7 million and presented findings to authorities for criminal investigation.
- Conducted a fraud investigation for a not-for-profit organization. During this case, Dave documented improper transactions approximating $1 million. Dave presented the findings to federal authorities for criminal investigation.
- Uncovered a fraud of approximately $750,000 at a construction equipment dealer in Utah involving the dealer/owner and many vendors. Investigative findings were turned over to the district attorney and the FBI due to fraudulent sales transactions involving interstate commerce.
- Led the investigation of a large catastrophic loss/ business interruption claim ($14 million). Provided consulting and oversight for claim strategy and documentation of the various categories and amounts of loss resulting in submission of the insurance claim.
- Embezzlement case of a former public accountant/CPA/township supervisor. This investigation led to the arrest and conviction of the individual – $1.7 million theft was proven. This individual pleaded guilty and was sentenced to prison and full restitution.
- Testified as an expert in a contract dispute case for the prosecution, trucking client. Case settled in favor of client, including punitive damages, exceeding $2 million.
- Damage measurement civil case – calculated damages of $9 million. Case settled in mediation.
- Damage measurement civil case for a New York demolition company – calculated damages in excess of $2 million. The case settled in arbitration in favor of the demolition company.
- Testified and qualified as a forensic expert in a homicide case for the Public Defender of Bucks County, Pennsylvania.
Training Programs & Publications
Dave is a frequent speaker for various professional organizations including the Pennsylvania Institute of Certified Public Accountants, the Institute of Certified Internal Auditors, the Association of Certified Fraud Examiners, and the Institute of Management Accountants. He also speaks about fraud examination and forensic accounting at various academic institutions.
Dave is co-author of the article “Are You a Target for Employee Fraud?” that appeared in the March 2010 edition of BUSINESS 2 BUSINESS magazine. He also authored additional articles, “The Cost of Fraud” that appeared in the May 2011 edition of the Pennsylvania CPA Journal, “When a Fraudster Calls from Within” published in PICPA – CPA Now, June 2015 and “Don’t be a Victim” Co-authored -Dave Goss and Judge James E. Gavin, Esquire – Berks County Court of Common Pleas, August 2016