Fraud examination in the classroom

A CFE's experience as a professor


By Mary-Jo Kranacher, MBA, CFE, CPA

Fraud Edge

We've all heard the cliché, "the grass is always greener..." Well, I've found that one sure way to appreciate another person, is to try to do their job. Sergeant Jay J. Leiner, MAOM, CFE, of the Broward Sheriff's Office Economic Crime Unit in Fort Lauderdale, Fla., did just that. Following is an account of his experience in the classroom, from a practitioner's perspective.

One plus one doesn't always equal two. Would my fraud examination students at Florida Atlantic University (FAU) understand this mathematical exception?

My experience is very different from those of my students. With more than 25 years in law enforcement as a sergeant with the Broward Sheriff's Office Economic Crime Unit, I've conducted scores of fraud investigations including money laundering, RICO, identity theft, and embezzlement cases and testified several times in both federal and state courts. I'm a Certified Fraud Examiner and have bachelor's degrees in both criminal justice and accounting and a master's in organizational management.

Two years ago, FAU contacted me about instructing its first-ever class on fraud examination for its master's-level accounting students. Broward County Sheriff Ken Jenne provided all the support I needed to begin my contribution to anti-fraud education.


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