Denise Harding, CPA, CFF, CFE, is a forensic accountant for the Naval Criminal Investigative Service (NCIS) assigned to the Economic Crimes Field Office in Washington, D.C. She is responsible for conducting financial analytical and investigative support for criminal investigations affecting U.S. Navy and U.S. Marine Corps personnel and resources worldwide. She has supported investigations involving espionage, counterintelligence, counterterrorism, corruption, procurement fraud, property crimes and other domestic and international crimes.
Denise began her career with NCIS in 2000 at the Los Angeles field office where she served as a special agent investigating procurement fraud. In 2001, she was assigned as the NCIS representative to the Los Angeles Joint Terrorism Task Force investigating terrorism financing. In 2007, she transferred to NCIS headquarters as the economic crimes investigations and operations desk officer, where she provided oversight, quality control and investigative guidance for over 400 NCIS worldwide fraud investigations. Recognizing the need of NCIS and following her passion for financial investigations, Denise converted to the NCIS forensic accounting position in 2014. Prior to her service with NCIS, she worked as a tax compliance auditor with the Washington State Department of Revenue.
Denise developed the NCIS ACFE Exam Preparatory course and participated in the design, research, development and distribution of a fraud awareness briefing program used by NCIS field agents to provide fraud awareness briefs to Navy and Marine Corps commands, civilians and contract employees. She is an experienced presenter and educator, providing instruction in financial crimes and schemes, financial investigations, money laundering, FinTech, cryptocurrency and asset forfeiture for international, federal, state and local law enforcement agencies, the AICPA, the VSCPA and the ACFE.
Denise has a bachelor’s degree in accounting from the University of Oregon and a master’s degree in forensic studies — financial investigations from Stevenson University in Maryland. She is a licensed CPA, is certified by the AICPA in financial forensics (CFF), and has been a certified fraud examiner (CFE) since 2008.