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Acknowledgments
want to thank the Institute of Internal Auditors, Inc., and the Institute of Certified
Management Accountants, for permission to use problem materials from past
I examinations. I would also like to thank Dave Hinrichs, my colleague at Lehigh
University, for his careful work on the text and the verification of the Solutions Manual
for this edition.
I am grateful to the following people for reviewing the book in recent editions and
for providing helpful comments:
Beth Brilliant Helen M. Savage
Kean University Youngstown State University
Kevin E. Dow James Holmes
Kent State University University of Kentucky
H.P. Garsombke Jerry D. Siebel
University of Nebraska, Omaha University of South Florida
Alan Levitan Frank Ilett
University of Louisville Boise State University
Sakthi Mahenthiran Richard M. Sokolowski
Butler University Teikyo Post University
Jeff L. Payne Andrew D. Luzi
University of Kentucky California State University, Fullerton
Sarah Brown Patrick Wheeler
Southern Arkansas University University of Missouri, Columbia
H. Sam Riner Srini Ragothaman
University of North Alabama University of South Dakota
David M. Cannon
Grand Valley State University
James A. Hall
Lehigh University
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