Beatriz
Muniz
Beatriz Muñiz Calderón is an Auditor at the U.S. Attorney’s Office, District of Puerto Rico. She is a Certified Public Accountant with over 19 years of experience in the private and public sector. She has worked over 12 years at the United States Attorney’s Office in Puerto Rico in investigations requiring forensic accounting.
As an auditor with the Asset Recovery and Money Laundering Division for the USAO-PR, she is in charge of developing and tailoring strategic plans to identify, compile, analyze, and present financial evidence required to prove criminal violations of law or support the imposition of civil penalties. She has an extensive range of experience using Financial Crimes Enforcement Network (“FinCEN”) databases to identify financial information (Suspicious Activity Reports, Currency Transaction Reports, IRS Form 8300, among others) regarding targets of investigations that supports the use of streamlined Grand Jury subpoenas seeking records from financial institutions. In her role of auditor, she reviews and analyzes financial records to identify and trace fraudulent transactions, criminal proceeds, and forfeitable assets. She analyzes the source and flow of funds, the nature and volume of transactions conducted, and the interplay among related accounts. In addition, she takes an active role in the investigations by participating in team planning meetings and source debriefings. She compiles discovery packages relating to the financial components of the cases and assist prosecutors in their preparation for hearings and trials. To that end, she prepare exhibits, graphs, charts, and summaries to assist prosecutors in the effective presentation of financial evidence.
Prior to her current position, she had over seven years of experience in multinational professional services firms in the areas of consulting and audit. She worked for PricewaterhouseCoopers, San Juan, Puerto Rico in Consulting and Audit from August 2002 to December 2007 and for KPMG Miami Forensic Services in Florida from January 2008 to June 2009. Her consulting experience includes investigation of financial frauds, reconstruction and analysis of financial records and transactions, and supporting legal counsel in connection with civil and criminal proceedings. Her audit experience includes participating in audits of financial statements and internal controls for public and private clients in the banking, insurance, and manufacturing industries.