Welcome...

Thank you for visiting my web site. For those of you whom I have met, greetings. For those of you I have yet to meet, please allow me to introduce myself.

My name is Dennis F. Dycus. I have developed and conducted CPE programs for the last thirty-five years. In June of 2012 I retired as Director of the Division of Municipal Audit after thirty-nine years with the Office of the Comptroller of the Treasury of the State of Tennessee. Early in my career I was often invited to speak as part of a program for many different types of organizations. I receive several inquiries as to whether I would be available for additional more detailed training.

Because such training was outside the normal activity of the division, I undertook the task of developing and presenting such training programs on my own time. That was twenty-eight years ago, and the rest is history. Since that time I have developed and presented CPE programs in all fifty states, Guam, Puerto Rico, Canada, Mexico and Europe and have worked with almost all of the state CPA societies and associations. In addition, I have conducted in-house training programs for numerous private sector entities as well as public accounting firms.

In my former position as Director of the Division of Municipal Audit, I was responsible for contracting for and the review of all audits of Tennessee municipalities, utility districts, school activity and cafeteria funds, housing authorities, quasi-governmental entities and certain not-for-profit organizations. In addition, staff performed investigative audits related to fraud, waste and abuse.

Over the years the division's investigative staff conducted over 500 investigations and uncovered hundreds of cases of fraud. Once a fraud was suspected, the division's audit and investigative teams performed additional audit procedures, reviews, and interviews with staff of the affected entity. When a fraud was discovered, a thorough investigation was conducted and a report detailing the findings was issued. Such frauds were routinely prosecuted which often resulted in the guilty party being sentenced, to jail time and/or restitution. The division was successful with many convictions in court by documenting the case and testifying to the facts. Based on experience, numerous investigative procedures were developed and used resulting in positive outcomes.

The courses I teach regarding auditing for fraud are based on years of actual experience and related case studies. I stress practical applications rather than theory. Been there, seen that, done that. As part of my programs, I share examples from my past experiences to illustrate the points I'm addressing. I've found that participants tend to remember real situations rather than those based on theory.

Although I specialize in subjects related to fraud, I also have several other presentations that have general applications. Please refer to the Description of Presentations for additional detail. If you're in need of quality CPE training for your staff, I invite you to take a look at the list of my presentations. If you happen to see something that interests you, I would be happy to discuss the possibility of scheduling a program for your organization.

If you don't see anything that exactly meets your needs, I will be happy to discuss the possibility of developing a customized program for you provided that the subject is in my area of expertise.

In addition to my training activities, I also provide consulting services to all forms of local governments, public accounting firms and private sector organizations as well as speaking at professional conferences on a local, state and national basis. If you feel that I may be of assistance in any of these areas, please do not hesitate to contact me.

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