Detecting Misrepresentation Before the Deal Is Done
M&A due diligence moves fast—and that speed is exactly where fraud hides. Financial pressure, deal fatigue, complex carve-outs, and selective disclosure can allow misrepresentation to pass undetected until after completion, when remedies are limited and costly.
This practical session reframes M&A due diligence through an internal-fraud lens. Drawing on real investigation experience, it shows why standard checklists, warranties, and carve-outs often fail to surface intentional manipulation—and what professionals should do differently. You’ll learn how fraud actually presents itself during transactions, where sellers are most likely to distort the truth, and how to apply targeted procedures that uncover issues before the deal closes.
Designed for professionals involved in transactions, investigations, finance, and risk, this session equips you with concrete methods to identify red flags, challenge assumptions, and protect value when it matters most.
Key topics include:
President | Verracy
Mary Breslin is the Founder of Verracy and specializes in Internal Audit transformations, Operational and Financial Auditing, Fraud Auditing and Investigations, and Corporate Accounting. Ms. Breslin’s career spans over 20 years in Internal Auditing, Management and Accounting for companies such as ConocoPhillips, Barclays Capital, Costco Wholesale, Jefferson Wells and Boart Longyear. With significant International experience, she has managed audit programs in more than 50 countries. Most recently, Ms. Breslin held the title of Vice President and Chief Audit Executive where she transformed a checklist audit function into a value-add audit department which regularly delivered measurable business results through the use of risk-based auditing, data analytics, continuous education and skill development for her leadership team and staff. Additionally, Ms. Breslin has extensive Fraud Audit and Investigation experience and has conducted major fraud investigations on multiple continents including large scale federal cases domestically. She has developed and implemented fraud auditing programs in various industries focused on both accounting and operations. Ms. Breslin attended Rutgers University and received her BS in accounting, and an MBA from the University of Phoenix while living and working overseas. She is a Certified Internal Auditor (CIA), and Certified Fraud Examiner (CFE). She maintains memberships in the Institute of Internal Auditors (IIA), American Institute of Certified Public Accountants (AICPA), ISACA, the Society of Corporate Compliance (SCCE), and the Association of Certified Fraud Examiners (ACFE) and is currently an instructor and conference speaker for the IIA, The ACFE and ISACA.
