| Lynford Graham CPA, Ph.D., CFE has more than 30 years of public accounting experience in audit practice and in various National Firm policy development groups. He is a visiting professor of Accountancy at Bentley University in Waltham MA, a consultant on professional accounting and auditing matters and author. Dr. Graham is a member of the American Institute of Certified Public Accountants (“AICPA”), and a recent past member of the Auditing Standards Board. He chaired the AICPA’s Audit Risk Guide Task Force (“Assessing and Responding to Audit Risk in a Financial Statement Audit”), and was the US representative to the IAASB Materiality Task Force (ISA 320 and 450). He previously served as a member of the AICPA’s Materiality and Audit Risk Task Force (SAS 47), was a founding member of the AICPA’s Information Technology Section, serving on its Executive Committee, and was a member of the AICPA’s Statistical Sampling Subcommittee during the development of SAS 39 on Audit Sampling. He was the principle author and Chair of the Task Force clearing the 2008 revision of the AICPA Audit Guide Audit Sampling. Previously, he chaired the Educator-Practitioner Case Development Task Force for the annual AICPA Education Conference and served on the Executive Committee of the Pre-Certification Education Committee. He was a Partner and the National Director of Audit Policy for BDO Seidman, LLP, responsible for the development and implementation of audit policy and software, as well as Assurance Services Learning and Education programs, and was the Firm’s Sampling Coordinator. Dr. Graham is a co-editor of the Accountant’s Handbook – 11th Edition (Wiley, 2007), a co-author of Information Technology Audits (CCH, 2007), the CPA’s Handbook of Fraud and Commercial Crime Prevention (AICPA, 2007) and author of his own book, Internal Controls (Wiley, 2007). He is a joint venture partner with the Cobre Group in the development of the controls documentation software ControlsDocsm (2007). Dr. Graham holds an M.B.A. in Industrial Management (Wharton School) and Ph.D. in Business and Applied Economics from the University of Pennsylvania, (Wharton School). |  |