Internal Control/Anti-Fraud Program Design for the Small Business: A Guide for Companies NOT Subject to the Sarbanes-Oxley Act

Acknowledgments

COLLABORATION—that is the only word I can use to describe how this work was completed. Because so many have contributed in various ways over the span of 30 years, I can only apologize in advance to anyone I forgot to mention.

I am deeply grateful to my business associate Jeff Smith, who believed in this project and who reviewed the content countless times to ensure that what he knew I wanted to say actually made it to paper.

To Meagan Smith, my manuscript editor, I express appreciation beyond what words can describe. The countless hours of reading, editing, rereading the edits—all with the goal of making the manuscript understandable—will not soon be forgotten.

To my former partners at Bolinger, Segars, Gilbert & Moss—Orland Gilbert, Jack Moss, Barbee Word, Bob Beam, Robert Cobb, Wade Wilson, Greg Gilbert, Tim Baugh, Nathan Paden, Randy Robbins, Bill Miller, and Jeff Marshall—I will forever be grateful for your part in raising me from a young college student in an atmosphere of learning and encouragement. The experiences presented in this work form the legacy of our 26 years together.

Finally, I would like to give a special thank-you to my executive editor, Sheck Cho, and my senior development editor, Stacey Rivera, at John Wiley & Sons for guiding me through the processes of the publishing business and bringing this project to completion.