In Memoriam

Deborah Kovalik

Deborah Kovalik, a member of the ACFE since 1995, died Jan. 26, 2018.

Kovalik was a director in the EisnerAmper Tax Department with a specialty in forensic, litigation and valuation services. According to an EisnerAmper obituary, she had more than 25 years of diversified and relevant litigation consulting and forensic accounting experience, which includes serving 14 years as a revenue agent and technical reviewer with the U.S. Treasury Department - Internal Revenue Service (IRS) in New Jersey. She also worked in public accounting as a forensic accountant and fraud auditor.

Additionally, Kovalik worked as a controller in the retail industry and as vice president – finance in the closed-circuit TV surveillance industry. In these two positions, she was responsible for the detection, deterrence and prevention of fraud, waste and abuse.

“Deborah was the ultimate professional, in appearance, through her meticulous work and by mentoring others to better their development,” said Rosemary Lohrman, a former colleague and close friend. “She will be remembered for her smile, confidence, positive attitude, generosity, interesting stories she loved to share and sincere interest she had in others. She was a dear friend to many and will be missed.”

Kovalik is survived by her husband, Walter Pagano, CFE, CPA, a partner at EisnerAmper LLP. “Deborah was the consummate professional, respected by co-workers, defense counsel, IRS agents and federal prosecutors alike for her competence, integrity, principles and values, and fraud examination and forensic accounting skills,” Pagano said.

“When it came to her work, Deborah was most passionate about ‘getting it right!’ She always believed hard work, attention to detail and perseverance were absolutely essential elements to successfully accomplish the task at hand,” Pagano said. “As a dedicated and committed mentor, she advocated that curiosity breeds exceptionalism — and for Deborah, a necessary and uncompromising attribute of being a CFE.

“Deborah had a great sense of humor and was fun to be with. She genuinely cared for colleagues, friends and acquaintances regardless of who they were, where they came from or the positions they held. She was very generous with her time and, as a result, she influenced the lives of individuals in so many meaningful and positive ways. Deborah is sorely missed,” Pagano said.

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