Fraud Auditing and Forensic Accounting

G. JACK BOLOGNA, BBA, JD, CFE, is President of Computer Protection Systems, Inc., and Associate Professor of Management at Siena Heights College. Among his numerous publications are The Accountant's Handbook of Fraud and Commercial Crime (Wiley), Forensic Accounting Handbook, and Handbook on Corporate Fraud. He is also editor of two newsletters: Forensic Accounting Review and Computer Security Digest. Mr. Bologna is a recipient of the Thomas J. Fitzgerald Award for significant contribution to the field of information security. Robert J. Lindquist, BCOMM, CA, CFE, is CEO of Lindquist, Avey, Macdonald, Baskerville, Inc., a leading North American forensic and investigative accounting firm based in Washington, D.C. Previously, he was Partner and National Director of the forensic accounting services division of a "Big Six" accounting firm. In addition to writing and lecturing on forensic accounting, he has served as the Chairman of the National Association of Certified Fraud Examiners (1993).