Mark J. Nigrini and Nathan J. Mueller received the JofA’s Lawler Award for the best article of 2014. Their article, “Lessons Learned From an $8 Million Fraud,” which appeared in the August 2014 issue (page 32), examines how a mulitimillion-dollar embezzlement was committed, the internal control weaknesses that made it possible, and what organizations can do to protect themselves from similar losses.
The award is named for John L. Lawler, a former JofA editor and AICPA senior vice president. Winners are chosen annually by the JofA’s board of editorial advisers. For a list of past winners, visit journalofaccountancy.com/lawler.