Gil Miller

Mr. Miller has 30 years of experience in public accounting and is the senior managing member of Rocky Mountain Advisory, LLC in Salt Lake City. He has been primarily involved with investigative accounting work, bankruptcy case work, troubled company workouts, breach of contract, contract claims and fraud examinations. Mr. Miller regularly serves as a bankruptcy trustee, receiver and expert witness. Mr. Miller is a certified public accountant, a certified fraud examiner, and a certified insolvency and restructuring adviser. Mr. Miller is a member of the commercial panel of the American Arbitration Association and a fellow in the American College of Bankruptcy. For more information, visit www.rockymountainadvisory.com.

Occupational Fraud

Gil Miller June 29, 2015

Every year the Association of Certified Fraud Examiners (http://www.acfe.com/) performs a study on occupational fraud and abuse. The 2014 study

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