Sandra K. Johnigan
Sandra K. Johnigan is a CPA, Certified in Financial Forensics, and a Certified Fraud Examiner. She is a member of the Auditing Standards Board of the American Institute of CPAs (AICPA) and also serves as an Editorial Advisor to the Journal of Accountancy. She has been engaged by public companies in civil litigation involving internal controls, disclosures and other issues. 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. Ms. Johnigan is a former audit partner with Ernst & Young, 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.