Sandra Johnigan, CPA
Sandra Johnigan is a CPA, Certified in Financial Forensics, and a Certified Fraud Examiner. She currently serves as an Editorial Advisor to the Journal of Accountancy. She served a four-year term, completed in 2016, as a member of the Auditing Standards Board of the American Institute of CPAs (AICPA). She is also one of the principal authors of the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO) Fraud Risk Management Guide. The Guide is intended to serve as best practices guidance for organizations when implementing the COSO fraud risk assessment principle. Ms. Johnigan is engaged by public companies in civil litigation involving internal controls, disclosures, fraud and accounting issues in SEC filings. Engagements by accounting firms have included the application of auditing standards and accounting principles to a wide variety of issues, including internal controls, allowance for loan losses, financial instruments, revenue recognition and detection of fraud. She has also been engaged by the Department of Justice and the Securities and Exchange Commission. Prior to her current consulting, Ms. Johnigan was an audit partner with EY, where she served as the National Office Chair of both the Thrift Industry Group and Real Estate Industry Group, and Co-Chair of the Financial Services Group. She previously was chair of the AICPA Forensic & Litigation Services Committee and served on the AICPA Council and the AICPA Forensic and Valuation Services Executive Committee.