For and about fraud-fighting students & new grads

By Edited by Colin May, CFE, and Mark F. Zimbelman, Ph.D., Educator Associate, CPA

Starting Out

Welcome to the resumption of Starting Out, a column for and about higher-education students and new graduates who are learning fraud examination principles. As editors, we'll look at the profession from two different vantage points: as a new fraud examiner (Colin) and as an accounting professor (Dr. Zimbelman). But you're the authors! Here are the kinds of submissions we're looking for:

  • short articles and practical case histories you've prepared for class or accounting clubs;
  • principles from course work that you're excited about;
  • ideas on using new technology;
  • job search tips;
  • internship opportunities; and
  • early-career work experiences.

Please send your contributions to Colin at

This issue's column is a revised version of a paper written by Scott Briggs, Brian Howell, and Kristoffer Huettner on the Adelphia fraud for Dr. Leonard Stokes' fraud examination class at Siena College of Loudonville, N.Y., in April 2004. The authors graduated in May of that year. Briggs is a project administrator for Moretrench American Corporation in Rockaway, N.J. Howell is a financial accountant at KVL Audio Visual Services in Ardsley, N.Y. And Huettner is an expense analyst for IBM Global Services in Somers, N.Y.

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