Lynford Graham is a CPA with more than 45 years of audit practice and policy development experience. Dr. Graham is a past member of the Auditing Standards Board and chaired the AICPA's Assessing Audit Risk , Audit Sampling and Revenue Recognition audit guides. He is a former BDO and Coopers&Lybrand partner. A Certified Fraud Examiner, he holds an MBA and Ph.D. from the Wharton School. He is an instructor in the COSO Internal Controls Certification Course.