Joseph Koletar has over twelve years’ experience as Executive Director, Principal, and Director in the Fraud and Investigations practices of Ernst & Young LLP and Deloitte & Touche LLP. During this time Joe conducted and managed investigations in retail, manufacturing, hospitality, healthcare, energy, banking, financial services, insurance, transportation, and not-for-profit. Matters addressed included executive defalcations, conflict of interest, revenue recognition, channel stuffing, sales commission schemes, payroll and disbursement schemes, Foreign Corrupt Practices Act, vendor integrity, grey market and product counterfeiting, anti–money laundering controls, protection of intellectual property, due diligence, fraud vulnerability assessments, compliance testing, and crisis management preparedness.
Joe’s work has taken place throughout the United States and in sixteen foreign countries, and has involved working with many premier law firms, including Wilmer Cutler, Skadden Arps, Dewey Ballantine, O’Melveny & Myers, Hunton & Williams, and Gibson Dunn. His clients have included General Motors, Merrill Lynch, American Standard, Johnson & Johnson, GE Capital, Kohler, Credit Suisse, The Bank of Luxembourg, Household Finance, Holiday Inn, Columbia HCA, and Dell Computer. For over two years Joe ran a “Holocaust” investigation of a Swiss bank that involved the review of over 16,000 boxes of corporate records dating to the 1920s.
Joe served for twenty-five years as a Special Agent and Senior Executive in the FBI, holding positions as Special Agent in Charge, Inspector, and Section Chief. At the time of his retirement, he was the national program manager for the Witness Protection Program, criminal undercover operations, surveillance and aviation operations, and White House Background Investigations. Prior to joining the FBI, he was an Intelligence Officer in the U.S. Army Special Security Group.
Joe holds a Bachelor of Arts degree from the Pennsylvania State University, a Master of Science in Industrial Administration from George Washington University, and a Master of Public Administration and a Doctor of Public Administration from the University of Southern California. He wrote his doctoral dissertation on “Codes of Ethics in Complex Organizations: Assessing Implementation Strategies and Organizational Benefit.” He is also a graduate of the Program for Senior Managers in Government at Harvard University, and the Senior Executive Officers Course at the Australian Police Staff College.
He has written extensively on fraud and related matters for professional journals, has been quoted in the New York Times, and has been interviewed on National Public Radio. In 2003 his book Fraud Exposed: What You Don’t Know Could Cost Your Company Millions was published by John Wiley & Sons. His second book, The FBI Career Guide, was published byAMACOM,the publishing armof the American Management Association, in 2006. He is also the author of three sections in the Encyclopedia of Law Enforcement (Sage Publications, 2004). Joe serves on the editorial review board of the CPA Journal, and has been a guest lecturer at the University of Pennsylvania Law School, the Pennsylvania State University, Villanova University, and the Louisiana State University. He has also made numerous presentations to groups such as the American Management Association, the American Institute of Certified Public Accountants, the Institute of Internal Auditors, the New York Bar Association, the American Corporate Counsel Association, the Mexican Corporate Counsel Association, the American Accounting Association, and the Royal Institute of International Affairs in London. He is also an instructor for the New York State Society of Certified Public Accountants.
Joe is a Certified Fraud Examiner and the former Chairman of the Board of Regents of the Association of Certified Fraud Examiners, the highest elected position in that 38,000-member association. He was named a Fellow of the Association in 2003. He is also the Chairman of the Board of Review, which deals with professional practice issues. He has for many years been active in military charities and also the National Center for Missing and Exploited Children.