Fraud Magazine Masthead
Editorial
Publisher Andi McNeal, CFE, CPA
Editor-in-Chief Jennifer Liebman, CFE
Editor-in-Chief Emeritus Dick Carozza, CFE
Assistant Editor Crystal Zuzek
Editorial Assistant Anna Brahce
Legal Editor Ron Cresswell, J.D., CFE
Editorial Contributors Scott H. Patterson; Donn LeVie Jr., CFE; Robert Holtfreter, Ph.D., CFE, CICA; Vincent M. Walden, CFE, CPA
Design
Creative Director Victoria St. Germain
Designers Daryl Smith, Sallie Yeager, Maria Nastasi
Contributing Designers Stephanie Weil, Brittany Fahres
Advertising
Account Executive Fallyn Berry
Contact: (800) 245-3321 | Sponsorships@ACFE.com
Editorial Advisory Committee
Jonathan E. Turner, CFE, CII, chair; Emmanuel A. Appiah, Ph.D., CFE, CPA, CGMA; Keith Bova, J.D., CFE; Richard Brody, Ph.D., CFE, CPA; Jeimy J. Cano Martinez, Ph.D., CFE, CAS; Jennifer K. Gray, MAcc, CFE; Robert Holtfreter, Ph.D., CFE, CICA; Thomas Cheney Lawson, CFE, CII; Philip C. Levi, CFE, CPA, CFF, FCPA; Larry Marks, CFE, CISA, CISSP, CSTE, PMP, ITIL; Jill Molitor, CFE, CFCS, CLFP; Hemanth Patwari, CFE, ACA; Daniel Semick, MPA, CFE, CGFM; Iryna Shkraba, CFE, ACCA, CIA; Katie Smith, CFE, CIA, PMP; Sheryl L. Szeinbach, Ph.D., CFE; Stéphane Vuille, CFE, PCI; Jessica Yohe, CFE, CPA, CVA; Chenyong Liu, CFE; Eric Magnuson, CFE, CPA, CFA; Hassan Khayal, CFE, CIA, CRMA
Subscriptions
ACFE members: annual membership dues include a regular one-year subscription. Membership information can be obtained by visiting ACFE.com, emailing MemberServices@ACFE.com or by calling (800) 245-3321, or +1 (512) 478-9000. Although Fraud Magazine may be quoted with proper attribution, no portion of this publication may be reproduced unless written permission has been obtained from the editor. The views expressed in Fraud Magazine are those of the authors and might not reflect the official policies of the Association of Certified Fraud Examiners (ACFE). The editors assume no responsibility for unsolicited manuscripts but will consider all submissions. Contributors' guidelines are available at Fraud-Magazine.com. Fraud Magazine is a double-blind, peer-reviewed publication.