Leonard W. Vona, CPA, CFE, is the CEO of Fraud Auditing and a world‐renowned authority in fraud auditing. He has provided expert witness testimony in federal and state courts; consulted with corporations around the world; and is the author of Fraud Risk Assessment: Building the Fraud Audit Program and The Fraud Audit: Responding to the Risk of Fraud in Core Business Systems published by Wiley. A forensic auditor with more than 38 years of diversified forensic auditing experience, he has provided more than 1,500 days of fraud training around the world.