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College introduces forensic accounting concentration by Kenneth “Rudy” Glenn ’10

Understanding the demands in today’s

offering a new concentration in forensic

global economy, Lake Erie College seeks

accounting. Students will have the

to prepare students to solve real-world

opportunity to learn from an expert in the

problems. A notable real-world problem

field, Justin Briedenbach, instructor of

is the instability of the economy, which can

accounting, who became a Certified Fraud

lead to unethical decisions and illegitimate

Examiner earlier in 2011. His

financial statements from companies. To

certification is regulated by the Association

combat these pressing issues, the practice

of Certified Fraud Examiners and is

of forensic accounting is put to the test to

recognized globally for the holder’s

catch falsifications in accounting statements.

knowledge and expertise as an anti-

Forensic accounting is often highly

fraud professional.

complex, but it is the reason significant scandals at Enron, Tyco and Worldcom were

Briedenbach was required to pass a


rigorous set of exams in addition to having specific professional experience and an

Forensic accounting is the integration of

advanced degree. The computer-based

accounting, auditing and investigative skills,

exams totaled 500 questions, each of which

providing an analysis of financial affairs

had a strict 75-second time limit to answer.

suitable for a court to discuss, debate and

Topics covered in the exam included

ultimately resolve disputes. Fraud and

fraud prevention and deterrence, financial

forensic accounting is a growing area of

transactions, fraud investigation, and legal

specialization for professional accountants

elements of fraud. Briedenbach will have

and other professionals in related fields such

to maintain his certification by completing

as law, criminology, sociology, psychology,

over 20 hours of continuing professional

intelligence, computer forensics and other

education each year.

forensic sciences. Public and private corporations, accounting firms, law enforcement

Forensic accounting students will complete

agencies, government and not-for-profit

their program as accountants with a concen-

entities all have experienced the need to

tration in forensic accounting and will find

develop programs to reduce inefficiencies,

themselves in favorable positions, as many

waste, abuse and fraud, including the need

companies look to protect themselves

to provide or utilize the expertise of fraud

internally with the accuracy and prevention

and forensic accounting specialists.

skills of the students. Briedenbach, along

Justin Briedenbach

Forensic accounting is often highly complex, but it is the reason significant scandals at Enron, Tyco and Worldcom were discovered.

with Julie Ziemak, assistant professor


Lake Erie College is meeting students’

of accounting, began teaching forensic

demands to enter this exciting field by

accounting courses in fall 2011.


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Julie Ziemak

Fall 2011 Magazine  

Lake Erie College Magazine, Fall 2011 issue