JOSEPH KOLETAR, DPA, CFE, is a Principal and Service Line Leader in Ernst & Young LLP's Forensic and Investigative Services Practice in New York. Previously, he was the Director of the Forensic and Corporate Investigative Services practice of Deloitte & Touche LLP. Before joining the private sector, Dr. Koletar spent twenty-five years as a special agent in the FBI, the last seven in senior executive positions.