8:00 AM Networking and snacks

8:30 AM – 9:30 AM Presentation

Join Sarah Jennings, Principal at Maner Costerisan, and Bethany Verble, Senior Manager at Maner Costerisan, for a one-hour session on "Fraud and Internal Controls" in commercial construction. In this session, participants will learn about the prevalence of fraud within the industry. Participants will also learn effective strategies for implementing internal controls, focusing on leveraging technology to create an effective risk management plan. Through real-world examples and practical tips, Sarah and Bethany will equip attendees with the knowledge and tools necessary to safeguard their projects and organizations against fraudulent activities. 

Learning Objectives:

• Understanding the Landscape of Fraud in Commercial Construction: Participants will gain an understanding of the various types of fraud commonly encountered in commercial construction and how those have evolved with technology advances. By examining real-world case studies and industry statistics, attendees will develop awareness of the potential vulnerabilities within their organizations.
• Implementing Effective Internal Controls: Sarah and Bethany will guide participants through the essential components of a robust internal control system tailored specifically to the construction industry. Attendees will learn practical, technological strategies to identify weaknesses, implement controls, and continuously monitor their company’s finances to detect and prevent fraudulent activities.

Sarah Jennings, Principal with Maner

Sarah is a principal in Maner Costerisan’s Accounting and Outsourced Solutions department. She leads the firm’s Fraud and Forensics practice and its Nonprofit team. Sarah oversees outsourced solutions engagements providing guidance and advisory services to client leadership and teams on financial analysis, projections and workflow. She has a particular specialization in performing fraud risk assessments and internal control process improvements for organizations across various industries. Sarah maintains a strong desire to help her clients augment their internal controls and fraud prevention systems while minimizing their costs in the process. Sarah also performs examinations for various organizations to determine and document the extent of loss due to fraud.

Sarah is leading our firm’s initiatives in innovation and community engagement involving many internal team members as well as community leaders and stakeholders. This increased focus is an exciting representation of Maner Costerisan’s concentration on its’ corporate social responsibility.

Beyond her client responsibilities at Maner Costerisan, Sarah regularly shares her expertise with colleagues and peers by speaking on industry-related topics including fraud (risk areas and prevention), financial oversight, board governance and ethics.

Sarah volunteers her time with various charitable organizations primarily focused on leadership and entrepreneurism.

Sarah resides in Laingsburg, Michigan with her husband, Russ, and their son, Kannon. In her free time, she enjoys gardening, cooking and playing golf.

Bethany Verble, Senior Manager with Maner

Bethany is a senior manager in the Consulting division of Maner Costerisan’s Accounting and Outsourced Solutions department. She began her career as an intern with the firm’s Audit team in 2015 and was hired full-time shortly after. Bethany’s passion for helping her clients strengthen their internal controls and operations as an auditor led her to a new focus, providing consulting and advisory services to clients of all industries. In this role, she helps organizations plan for the future and achieve their goals. She also offers investigation services to organizations that have been victimized by or have suspicions of fraud, helping determine any losses and implementing controls to prevent loss and mitigate risk in the future.

Bethany regularly presents on fraud prevention and internal controls to organizations across the state, including the Michigan Township Association (MTA), Michigan School Business Officials (MSBO), Michigan State Association of Accountants, Auditors, and Business Administrators (SAAABA), American Association of State Highway and Transportation Officials (AASHTO), and others.

In addition to her client-focused responsibilities, Bethany is passionate about learning, growing, and supporting her team. She served as head of the internal audit department training team and chairs Maner’s Employee Engagement Committee – a group dedicated to furthering culture and engagement for associates at all levels.

Outside of Maner, Bethany is the Vice President of the Lansing Association of Certified Fraud Examiners and joined the Michigan Women in Finance board in 2022. In 2023, Bethany was named to Lansing Symphony Orchestra’s Board of Directors.

Bethany graduated from Lansing Community College and Davenport University with a bachelor’s in Accounting, Fraud, and Investigation. A resident of Mason, Mich., she loves to read, bake, exercise, and is actively involved in a community choir.