Thank You, 2012 Donors We would like to thank all those who helped to support the Ritchie‐Jennings Memorial Scholarship Program. Through this initiative, the ACFE Foundation promotes the education of Collegiate accounting, business, finance and criminal justice students around the globe. ACFE Alabama Chapter ACFE Albany NY Chapter ACFE Pacific Northwest Chapter ACFE Tallahassee Area Chapter ACFE San Diego Chapter Chongsun Abbott Osama Abdel Rahim Wafeek Abdelsayed Mohamed Abdullah Mohamed Abo‐Hebeish Stuart Abolsky Jamila Abston Gabriel Achayi Erwin Acuna Dawn Adamek Bradley Adams Gilbert Adeagbo Moses Adigun Seymour Adler Frank Adu‐Asare Imanuel Afful‐Yamoah Thomas Agbudu Joseph Agins Antonio Ivan Aguirre Obinna Agunye David Aheruvoh Wisan Aikwanich Songthu Aimol Lois Akagawa Michael Akers Marwan Al Naboulsi Hussam Al‐Abed Nawaf Al‐Anizi Scott Albert Rashid Albusaidi Saad Aldesouky Nayef Al‐Dossary Diana Alexander Frederick Alexander Osike Alexander

Kerry Alford Carl Allen Rodney Allen Addoquaye Allotey Sheri Allshouse Eugenio Alonso Hubert Alston Michael Amspaugh Vicki Anderson Charles Anderson Christopher Anderson Randolph Andrews Huay Boon Ang Deborah Angel Angelos Angeli Timothy Anglim Blanca Aparicio Maria Aprile Mohamed Arafa Rosalva Arana‐Ortega Jose Armas Barrera Timothy Arogundade Samuel Asare Alan Astengo Jacqualine Att Thomas Austin Claude Ayotte Harry Azano M. Baidaie Charles Bailey Rod Baker Timothy Baker Nancy Baker Daniel Balaban Nicholas Balakos Bert Balbas John Bannon Katherine Barker C. Barker Charles Barragato

A. Carlos Barrera Ramiro Barriga Jason Barrow Mary Basilone Randall Basso Gina Bateman H. Bates William Bealing Jr Connie Beckett Daniel Bediako Thomas Behan Ayodeji Benedict Nkobi Benjamin Brent Berger Kevin Bergkoetter Josue Berman Spencer Bernard Herminio Berrios Mysti Berry Marcelo Berthin Keith Besson John Best Dhruba Bhandari Latchmin Bharat Shyam Bhati Sukanto Bhattacharya Norma Biegelsen Ahmad Bilal Muhamad Faizul Bin Ramli Fred Birnbaum Bello Bisi Tea Bitsadze Lynda Bixby Joseph Black, Jr. Benjamin Blackmon Kevin Blanchard William Blee Christopher Boatcallie Sharon Bobbitt Christopher Bobrowski

Charles Bock, Jr. Gary Boehmer Juan Ignacio Boet Daniel Bonda James Bonk Mveleli Booi Victoria Boos Robert Bordiga Yvonne Boruch Joseph Boselli, II Luisa Bosso Helene Bouchard Wes Boullioun Lauren Bourg Kevin Boyce John Boyd Eamon Boyd Calvin Boyer Carl Bozon Shirley Bradley Brian Brady Victoria Brazil William Breen Mario Brero Carmela Bresciani Douglas Bricker Randall Bridgeman Kyle Bright Heath "Hank" Brightman Laura Brock Barry Brome Phyllis Bronson Richard Brown John Brown Shelton Brown E. Brown Allen Brown James Brown Dana Brunstrom Raymond Bruzzese Richard Bryant Robert Bryant Vic Bucher Hyang Buchholz Gregory Bugan Edward Bukowski Mark Burack Javier Burgos

Steven Burjan John Burke Terry Burke Eddy Burks Charles Burns Lennard Burres Frederick Burton Michael Burzak Steven Butler Edward Buttimore William Byrns Michael Joseph Cabuhat Joseph Caccitolo M. Cafferty Timothy Cairney Alison Callery Fernando Calvillo Carlito Cambronero Michael Campbell Reynard Campbell Robert Campbell Sandra Campbell Cynthia Cannaday Keith Capp Mario Carbajal William Carey James Carlson Vivian Carlton Priscilla Carpenter John Carroll Ruben Castellanos Carla Castiglia Ernesto Castillo Terry Catalina LeRoi Catlin Andreia Cavalheiro William Challice Elton Chambers Colin Chan Zale Chapel Chester Chapman Kimberly Chapman Abhijit Chatterjee Veronica Chavez Chris Chege Kenneth Chen Marty Chenault John Cherpock

Robert Cheung Chan Chi Man Zubin Chichgar Catherine Chila Weist Ooi Chong Derrick Choonga Carol Chrisman Duane Christensen Carmen Church Jaime Ciangarotti Phyllis Clancy Robert Clark Marjorie Clarkin James Classen Gregory Claypool Penny Clayton Kermit Claytor Lila Cleckley Galen Clements Daniel Clift Michael Clinebell Paul Clyons Wendell Coats, Jr. Daniel Coffey Bolandineh Coffman Michael Cohen Howard Cohen Joe Ann Coker Natalie Coll Patrick Collins Trevor Collins Catherine Connolly Elena Constantin Joseph Conte Dorothy Cook‐Walter Denise Cooper Charles Cope Douglas Coppock George Corbett Deborah Corbin Luis Corcuera Charles Corder Joseph Cornwell Corey Costa Antonio Cotto Tiffany Couch William Courage Margaret Cowtan

Jeffrey Cox Melissa Cox John Coyne Laura Crespo Brian Crocker Felipe Croes Mark Crowley James Crumbacher Kenneth Crump John Cryer Michael Cuber Enrique Cuevas Robert Cunningham Francis Cunningham Mary Curry James Curtis Jean‐Francois Cusson Philip D'Angelo Michael Daniel Randall Daniel Paul Dank Hal Dannov Harry Davies Daniel Davis Kenneth Davis Curtis Davison Lionel De Almeida Dos Santos Melvin De Costa Francisco De Jesus Lourdes De Jesus Dirk Debruyne Jan Decker Kevin Delaney Virgilio Delgado‐Quiles Vicky Della Franco Gregory Della Franco David DelVecchio Theresa DeMilt Athi Demosthenous Daniel Denoux John DePillars Oladimeji Depiver Lydia Desnoyers Donald Devane Isabel DeZutti Malka Dharmaratne Jose Diaz Augustus Dibble

James DiChaira Philip DiDomenico Brock Dieterle John Dietz Ute Dietzel Thomas Dilisio Elizabeth Dille John Dillon William Dingeman Joseph DiStefano Dennis Diver Cristie Doe Jennie Doe Joerg Doessekker John Doland John Dominguez Dennis Donnelly Peter Donnelly William Dorr Taylor Doss Mark Dowdell Blasé Drotar Emile Duho Danny Dukes Margaret Durham Steven Dyer Vladimir Dzuro Christine Earley James Ebbitt Elemanya Ebilah Daniel Edelman Yzenith Edmonds John Ellis Saifeldeen El‐Shaikh Craig Enos Lawrence Epstein Hale Eryilmaz Edward Esposito Stephen Evans Nancy Evans Tudor Roxanne Eve Olusesan Fabuyi John Fahey Nasr Fahmy J. Ruben Fajardo Correa Vincent Fantozzi Mohamed Fareed Stanislaw Fecko

Douglas Feil Nestor Feliciano‐Medina Cameron Ferdinand Tracy Ferguson Roy Ferguson Maria Ferraro Arlene Ferris‐Waks Edward Fisette Theresa Fitch W. Fitch Dewi Fitriasari H. Flagler Anita Flay Peter Fleming Robert Fleming Gwendoline Fletcher Scott Flynn Rene Fonseca‐Borja John Forbes Kristin Forester Alexander Fortich Brian Fox William Fox Alecia Francis‐Folkes Marlene Franklin Kane Fraser John Frazer John Freeman Eloise Frey William Frugoli Douglas Fulford Richard Fulkerson Myron Fuller Mark Fullmer Virginia Fullwood Kevin Furlong Stefanescu Gabriel‐Marian Thomas Gagliardi Christopher Galiano Jason Gallagher Basha Galvin John Gamble Herman Gansz Rogelio Garcia Zambrano Gary Gard Martha Gardenier Hugh Gardenier, III David Garey

Abhinav Garg Kader Garnier‐Aw Richard Garrow Angelie Gaweco Patrick Gerbaud Michael Geron Prabirendra Ghosh Terry Gilbeau Bobbie Gilmer Patrick Gitau Jeremy Glotz C. Goettsche Tendekayi Gomo Pete Gonzales Carmen Gonzalez Ricardo Gonzalez‐Lluberas Robert Goodrich Lekhraj Gopee Thomas Gorman Amanda Gormley Robert Gould Richard Grafton Dana Grams Keith Granberry Robert Grandinetti Henry Granger Leslie Gray Vonetta Greene Verity Greenwood George Griffin Jenny Griffiths Ronald Grosse Wesley Grube, III Gary Guerra Joseph Gunnell Charles Guthrie David Guyer Dolph Haas Haryanto Hadisiswojo Qasem Haj Ahmad Susan Hall Bergen Hall Maria Hamernik Ross Hamilton Anthony Hammond Patrick Hanniford Daniel Hannon Michael Hanratty

David Hanzich Shailesh Haribhakti Carol Harman Scott Harmon Warren Harper Fred Harper Darryl Harris Dennis Harris Thomas Harris Ed Harry Steven Harski Timothy Hartzell Jason Haskin William Haslinger Karin Hatheway‐Dial Marilyn Hatzenbeller Robert Hauf Michael Haupt Don Haworth John Heeney Suzanne Hefner Helene Hellman William Hellrung Linda Hemingway Angelo Herat Karen Herman Hope Hernandez Jesenia Hernandez Elizabeth Herrera Scott Herring Ira Herschbein Clazina Hersman John Hetrick William Hewson Brigid Heydt Mark Hightower John Hindes Josefina Hipolito Amy Hirsch Joan Hobbs Kenneth Hoberman Neal Hochberg Joe Hochman Alan Hock Roland Hoffman Amy Hoggard Steven Hoistad Lawrence Holland

Brian Holmes H. Hong Eugene Quincy Hopilos William Hopper Gary Horn John Hornberger Wade Horton Jesman Howera Stanley Howeth Chris Hoyer Steven Hrehowsik Guo‐Zane Huang Robert Hudson Russell Huggins David Hughes Bhandula Hulangamuwa John Hullar Gerald Humes Johnnie Huneycutt Nathan Hunter Richard Hurley R. Hurtt James Husiak Ben Hutson William Hutton Monir Ibrahim Janeyce Ice Ahmed Idris John Ieraci Efiong Inameti Richard Intner Patrice Irving Robert Isley Latarsha Isom Krasimir Ivanov Deborah Izevbizua Charles Jackson Randall Jackson Donna Jacobs Samer Jaghoub Gladston James Hugh Jameson Leon Jankowski David Jansen Ruth Jarrell Sidney Jarrow Lexie Jarvis Letty Benjamin Jay

Prasad Jayakody Pooran Jeeavoo Elisabeth Jelinek Stuart Jenkinson John Jew Sami Jezrawi Mayowa Jimoh Vickram Joadsingh George Johnson Robert Johnson Walter Johnson Julio Jolly Moore Sharon Jones Jacqueline Jones Eric Jones Brian Jones D. Jones Bill Joynt Felix Kabba Joseph Kahriger Asouma Kamagate P. Kanason Kathleen Kane Vishwadass Kaniah Viraf Kapadia Robert Karchinski Elyse Karin Karen Kaseno Lynn Katz Hilton Kaufman Joseph Kavalek Dennis Keenan James Keith Paul Keller Michael Kelley Christopher Kelly Thomas Kelly Michael Kemmer Shadera Kerley Muhammad Khalid Okoth Khaluoch Shahrzad Khorsandi Rebecca Kidd Matthias Kiener Dong Won Kim Gene Kincy John King Mary King

Cheryl King Brian King Greg Kinley Deborah Kinnick Elton Kinoshita Steven Kirby Kristin Kirchner Bernhard Kitous Lisa Klaskin Roberta Klein Ted Kobayashi Walter Kolon Do‐Hwan Kong Scott Koopman Evans Koskos Sam Koutouzakis Bernard Kraft Brian Kreisman William Kresse Niranjan Krishnan Angelo Krizmanic Nancy Krois Richard Krumm Richard Krupa Terrance Krush Thomas Kubick Ngoni Kudenga Margaret Kuen Felice Kussoy Pierre Kwaku Eugene LaBelle Michael Lafferty Ishanand Lalbirsingh Thomas Lalevee Thomas Lally Patrick Lam James Lamb Gary Lambert Ettienne Lambrechts Ian Lamdin Ian Land Patrick Lang Richard Lanza Noe Lao Rosanne LaPaglia Leonard Lari Ahmed LAROUSSI Jack Larsen

Arthur Lashley David Laskey William Lavernoich Alison Law Bruce Leauby Gary Leavitt Daphne Lee Russell Lentz Pamela Leruth Minerva Lettsome Kerriann Levy Dorah Likukela Chester Lipiec Qin Liu Abdoulaye Lo Michael Lodge Robert Loe J. Lokker Lia Lomtadze‐Dedina Alun Long Martin Long David Lounsbury Joseph Lubowiecki Paul Luca John Lucas John Lynch Matthew Maddox Joseph Madey Sameer Madhok Shailesh Madkaikar Michelle Maggio Monde Magolo Elizabeth Mahaney Victor Maisano Lisa Majeau Gordon Nilanjan Majumdar Andrew Mak Charles J. Makar James Makofske Yvonnie Malcolm Patricia Malcolm William Maloney Jerome Malysh Michael Manley Charudutt Marathe Maria Mari Stephen Marica Anthony Markert

Marjorie Markle Harry Markopolos Larry Marks Crystal Martin John Martin John Martin Lynda Martin Rachael Martin Thomas Martin Alfonso Martinez Dawn Martini Alfredo Martins Randall Martz Patricia Marvel Victor Matanovic John Matas Mohammad Mateen Deborah Matney Diane Matson David Matthiesen Carrol Mattocks Deborah Maull Tinashe Mawere Michael Mayhan Branko Mayr Peter Mazzone Joseph Pierre McConnell Jack McCoy Joseph McDonough Mary Ellen McDonough‐ Wymetal Kenneth McDowell Monica McElhaney Francis McEnerney Wayne McEwan Frank McGilvery Danna McGrew Laura McGuire Daniel McGuire Dennis McKenna Charles McLafferty Joseph Jordan McManus Mark McManus Dorothy McMullen Charles McPhee Glenn McQueary Donald McWilliams Guadalupe Mejia

Jose Menendez Luisa Mestre Castro Paul Metrejean Liz Meyers Rasha Mhmoud Steven Michaels Norris Miller Raymond Miller John Miller Gary Miller Charles Miller Donald Milton Diane Minch Arthur Mindlin Enrico Minetti Jorge Minguela‐Irizarry Raymond Minks Anne Minogue Juan Miranda C. Mitchell Charles Mitchell Helena‐Maria Mitev Naseer Miyan Simeon Mohammed Nickolas Montano Douglas Moran John Morgan Allen Moriarty Masamitsu Morihara Scott Moritz Peter Morris Philip Morris Patrick Morris Edouard Mossuz David Mowery Michael Mulready Endalkew Mulugeta Christopher Mund Michael Munns Sundareswaran Murali Glenn Muranaka Dennis Murphy Patrick Murphy Robert Murray Hussam Mustafa Gerald Myers Farid Naghiyev Jayachandran Nair

Jean‐Daniel Najac Keithroy Nanton Arun Narayan Chandramohan Narayan Michael Nash Wagiha Nashed Abdou Raveendra Nathan Jonathan Naylor Maria Nelson James Nelson Eileen Nelson Maureen Nelting Kevin Nestor Stacey Newman John Nielsen Tracey Niemotko Mayra Nigaglioni Rodriguez Christine Nigro Ahmad Nimer Deanne Nirider Thomas Noce Albert Nolan Dwayne Normandeau Gary Norton Sangeeta Norton Victor Novoa John O'Connor Paul O'Connor Elvis Oglafa Michael Ogundele Daniel Ohemeng Stella Okoh D. Okopny Ndu Okparaibea Jeanie O'Laughlin Paul Oler Carl Oliveri Dante Oliveto Faviana Olivier Gary Olsen Ekundayo Olukemi Boasiako Omane‐Antwi Nosawefe Omoma Robinson Omomia Gerald O'Neill Michael O'Neill Ifeanyi Onyekwena Alexander Oppong

Selena Ordaz Gail Orenstein Kehinde Oridami Taiwo Oshinusi John Ostler Stephanie Ott Matthew Overfield Timothy Owen Adebisi Oyesile Omer Ozal Debra Pacha Marilee Paddock David Page Timothy Page Rochelle Paine Sarath Pakalapaty Joseph Palmar June Panter Geppert Louis Papa Vincent Parco Hal Paretchan Stephen Paroby Michelle Parrish Melissa Pate Joseph Patrick Mark Patzkowski Matthew Paul Richard Paul, Jr. James Peet Carlos Peixoto Michael Pender Bill Pendergraft Mark Pendleton Kathy Penfield Gary Penkilo Wannakuwatta Waduge Perera William Perkins Dominick Perrotta John Peters Simon Petravick Christopher Petrellese Louis Petro John Phillips Scott Phillips Loretta Phiniezy Anthony Pickett David Pickup John Pirouet

Michael Plude Silvio Poggi David Polhill Duane Ponko Gary Posner Donald Potter Alexander Poulos Ronald Powell Latresa Powell Cheryl Pratt Arman Prayudi Bradley Preber James Preuss Sheilah Pride Glenn Prinsze Alexander Privo Jerry Provin Shawn Pruett Sultan Hameed Qarar Mary Quinlan Tina Quinn Robin Rager Mukaila Raheem Jerry Rainwaters Khemraj Rajkumarsingh Vinita Ramaswamy Sarah Ramcharitar Jose Ramirez‐Castro George Rankin Frederick Ransom Harish Rao Stanley Rapkin Steven Rast Cathy Ravano Phillip Reed Nicola Reid Christopher Reid Howard Rein Frank Reischel Raja Rekapalli Darrell Remole Quirino Retuta Juan Reyes German Reyna y Herrero Darl Rhoades John Rhode Glenn Ricciardelli Marcelle Richardson‐Dicker

Randy Richartz Marion Richburg Shields Riggs John Rihm Mary Rinderer David Rivera‐Rodriguez Dana Roach Calvin Robbins Lisa Robbins Nicholas Robinson Edward Rocheck Alice Rodgers‐Hunt Edgar Rodriguez Juan Rodriguez Rojas Fernando Rodriguez‐Amaro Wilda Rodriguez‐Vazquez Philmore Rome Frank Ronis Alan Roper Sandra Rose Susan Rosenberg Flagg Steven Rosenthal Oliver Rothe Patricia Rowe Seale Helen Roybark Donald Royce Anna Royer James Ruark Boyd Ruff Maria Ruiz Nicholas Ruppino Christine Ryan Laurie Ryan George Ryburn Ivan Ryutov Patricia Saccomano Mohamed Salama Gail Salans Matthew Salas Juan Saldierna Murillo William Salter Byron San Marco Igor Sandrej Topan Sani Mohamad N. Huda Santoso Madhuri Sarin Roshelle Satterthwait Walter Saunders

David Savoie Cornelis Schaap Benjamin Schechter Norbert Schechter Allen Schiff Gordon Schmidt James Schmidt Henry Schmitt David Schwartz Chan Se loy Michael Seda Daniel Seligman Eric Senft Waldemar Serrano Cordero Arnaud Servole Alexander Setiadji Željko Lj. Sevic Mark Sevigny Zameeruddin Shaik Joomun Virginia Shanahan Mike Shapeero Anurag Sharma Kenneth Sharpe Linda Shays Mark Shefts Stacie Shelby Valdez Shelford Mina Shihata Colleen Shimabukuro Susan Shingleton Alfred Shum Steven Shuster Andrey Sidorovnin David Siehoff Philip Sieler Zahaira Sightler Demetra Sikiyan Robert Silver Mark Simms Forrest Simon Michele Simon Matthew Simpson Robert Simpson John Sinclair Ann Singsaas Mariusz Siwon Peter Siy Terry Slagle

Stephen Michael Slampyak Carl Slicer Viktorija Smatko‐Abaza Jason Smida James Smith Robert Smith Dennis Smith Adanna Smith Kevin Smullen Sandra Snashfold Catherine Snyder John Snyder Irwin‐Alan Solowitz Amir Soltaninia Matthew Somerville Norbert Sookram Maria Soto Vega Gregory Soule Donald Southerland, Jr. Isaac Souza Gloria Spear Renee Speck Vikram Sreedhar Mark St. Peter Stacia Stafford Nicholas Stagliano, Jr. Harold Stamey Willard Stark Colleen Stauts Nachko Staykov John Steen Neil Steinkamp Leslie Stephens Christopher Stevens Craig Stevens Thomas Stevenson Towanda Stewart David Stovall Alexis Stowe Richard Strauss David Strunk Mark Stryk Mark Stupar Joan Sturges Rex Stutchman, Jr. HM Sukarni Marc Sullivan John Sullivan

Yudhy Suyudi Richard Swanson Susan Sweeney Susan Sweeney Mayne Donald Sweeters Larry Swink Russell Symons Jimmy Talley Shehzad Tarique Marc Tasse Antonio Tassone Ronald Taylor Tosheriah Taylor Harry Teakram Brooke Tefft Carl Telias Thomas Templer Rosanne Terhart Michael Teutschel Robert Thacker Vijay Thite Bernadine Thole Laurence Thoma Richard Thoman H. Thomas David Thomas David Thomas James Thomas Patricia Thornton Michelle Thren Eric Tichay Gary Timm Cara Tindell Peter Tobin Eric Tostenrud Michael Tran Mamadou Traore Joseph Triano Marc Tse Pen Ki Erdembileg Tsedev John Tsukayama Dominic Turnbull Brian Unsworth Guillermo Vaello Perez Arnold Van Beverhoudt Marcel Van Brussel Donald Van Putten John VanWagenen

James Vaughn Hiram Vazquez‐Botet Poorunduth Veeranah Simon Verhoeven Michael Viatkine Steve Vickers Denise Vidal Aleksandar Vidovic Roland Vigneault Pedro Villodas Melquias Virata John Voinovich Muhammad Wahito Jeffrey Walding Hassan Wali Eric Walker Jennifer Wall Stephen Wallis Brian Wan Adam Wandt Thomas Ward, Jr. David Warner Cecil Warren William Waterman James Watts Pamela Wax‐Semus Frederic Webster Herman Weisberg William Welch William Welsh Aaron Wen Paul Wenzel Paul Wertheim Ronald Wesley Francine Wexler Joseph Whall Charles Whetstone Richard White James Whitehead, Jr. Meegan Whiteley Daniel Whitney John Whybrew Lori Wigler James Wilcox, III, M.A. Donna Wilder David Wildman Anne Wilkins Roy Wilkins

Wilfrid Wilkinson Ernest Willard Rita Williams Dave Williams James Williams Richard Williams Scott Williamson Brian Willingham LaDeishia Willis Ingram Romanus Wilopo Robert Wilson J. Wineke William Winship, III Larry Wise Raed Wishah Douglas Woikey Jennifer Wolff Tammy Wolters Albert Wong Alfred Wong Mel Wong Christy Wood Robert Wood Steven Wood Mark Woodbury David Woods Christine Wooldridge Joe Worley Linda Wyre Sarkis Yaralian Philip Yaw Agbleze Pay Chin Yeow Getinet Yimam Ivy Yip Maria Yip Freda Yu Michael Yuen Nicholas Zacchea Husain Zainal Stephen Zamucen Miao Zhao Douglas Ziegenfuss Richard Zimmerman Robert Zucconi