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Julia Vogel
Forensic Accounting '08
At first, I was attracted to forensic accounting because it was different. I have a background in retail, and I often had to undertake investigations of retail theft. I enjoyed doing an analysis of accounts.
Forensic accounting is looking for fraud in financial statements, checking accounts, embezzlement in accounts receivable. We have to look deeper into the accounts to see who is perpetrating the fraud.
It can be quite difficult to detect fraud, but sometimes it may not be. For instance, if several people have access to cash, it can be difficult to tell who is actually taking the cash. There can also be a conspiracy between several people that can make fraud difficult to detect.
Carlow has a wonderful program in forensic accounting. The instructors are knowledgeable because they work in that field.
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Jennifer Ziemianski
Forensic Accounting '08
I love forensic accounting because it's so interesting. The classes are three hours, but that time can go by so fast. The classes are taught by people with experience in the field, and you never get the impression that they don't want to be there. The instructors are there because they want to share what they know. Learning about it is so interesting.
Forensic accounting is not just about catching white-collar criminals. Forensic accountants help companies by identifying areas of risk, imposing internal controls on their finances, and reducing their risk of fraud.
Personally, I feel like anything I learn about fraud will benefit me in my career. It will help make it easier for me to identify fraud in the companies I serve.
It depends on the situation as to whether fraud is easy to detect. To detect fraud, you have to follow where the money is coming from and trace it back. In the Enron situation, the auditors were in on it, so it took a trained eye.
I hope to work in a Big 4 firm when I graduate. I would like to do IT audits, and IT controls, making sure that only certain people have access to the financials.
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