Acknowledgments

Writing a book such as this is never an easy task, and we could not have completed it without the wisdom, assistance, and encouragement of others. First, to our friend and mentor, Joe Wells, founder and Chairman of the Association of Certified Fraud Examiners (ACFE), a true fraud prevention visionary: He encouraged us to write this book and helped us along the way.

Daniel Biegelman again provided extraordinary assistance in contributing ideas, research, and content while helping with editing and proofing. Martin Biegelman's wife, Lynn, reviewed the manuscript, providing valuable feedback and suggestions.

A special note of thanks to our executive editor, Timothy Burgard. Tim gave us the original opportunity to write this book and then guided us through the writing and publishing process. He did it again with this second edition, and we are especially grateful. We also want to acknowledge Helen Cho, Stacey Rivera, and Todd Tedesco at John Wiley & Sons, who were invaluable in helping us successfully navigate through the production process.

We acknowledge those who provided ideas, content, and assistance: Jim Ratley, John Gill, Dick Carozza, Brock Phillips, Tammi Johnson, Jerry Bamel, Gaurav Ajmani, Karen Popp, Frank Goldman, Walt Pavlo, John McDermott, George Stamboulidis, Mark Kirsch, Anthony Migliaccio, Patricia Sweeney, and Aaron Beam. Dr. Richard Hurley provided rich feedback on our first edition that helped us make this book even better, and for that, we owe ...

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