Yigal M. Rechtman

Summary
Yigal M. Rechtman, a forensic accountant, published author. Born 1966.
Rechtman is a Partner with RSZ Forensic Associates, Since 2017. Previously he was the direct of forensic services at Grassi & Co., CPAs, and a Director of Technology and Assurance at Buchbinder Tunick, CPAs, both are public accounting firms.
Since 1994, Rechtman has specialized in
* Fraud investigation and forensic accounting
* Information technology and information systems
* Data mining
* Computer aided auditing
* Statistical analysis
* Risk assessment and risk management
* HIPAA compliance
Rechtman is qualified as an expert witness in New York, New Jersey, and Connecticut. He manages engagements of forensic accounting, fraud investigations, electronic discovery, search for assets and income sources, operational analysis and attestation, and financial audits. These engagements include fraud investigation, litigation support, evaluation of internal controls, risk analysis, computerized information systems evaluation, and HIPAA compliance. Yigal has significant experience in a wide range of industries, including healthcare, real estate, construction, professional services, not-for-profit, technology, closely-held companies, ERISA plans, and education.
Rechtman has authored numerous articles on information technology, fraud, accounting, attest and audit, and is an active member of the editorial board of The CPA Journal. He is a professor at the Lubin School of Business, and the New York campus of Pace University, where he teaches forensic accounting, auditing, and accounting information systems, in both the graduate and undergraduate programs.
Publications
Peer Reviewed Articles
* Can Robotic Process Automation Improve Quality Control in Audits? (CPA Journal, August 2021)
* “Goal Conflict or Goal Confluence? The Paradigm Shift to Remote Working in the Wake of COVID-19” (News & Views) (CPA Journal, August 2020)
* Understanding Electronic Medical Records Reliability and Integrity as Critical Components of Medical Practice Valuation, Profitability, and Compliance (CPA Journal June 2019)
* The Past, Present, and Future of Forensic Accounting (Viewpoint) (CPA Journal, March 2020)
* The Risks of Fraud Collusion: Are We Only Looking at Lit Corners? (CPA Journal March 2019)
* Liability: Shifting the Risks of Cybercrime (CPA Journal, June 2017)
* Liability: Shifting the Risks of Cybercrime (CPA Journal, June 2017)
* The Tale of the Partners and how disputes start (White Collar Crime Fighter, June 2016)
* Technology, Risk Management, and the Audit Process (CPA Journal, May 2016)
* HIPAA Security Rule - Demystified (CPA Journal, April 2015)
* Evaluating Software Risks as Part of a Financial Audit (CPA Journal, June 2009)
* Forensic Computing: A review of a Growing Technical Field (CPAJ, July 2006)Page 9
Comment letters to Standard Setters and Regulators
* Response to Securities and Exchange Commission Proposed rules on Cybersecurity Risk Management for Investment Advisers, Registered Investment Companies, and Business Development Companies (2022)
* Comments to PCAOB - Concept Release—Potential Approach to Revisions to PCAOB Quality Control Standards (Principal Drafter, New York State Society of CPAs, March 2020)
* Comments on Exposure Draft: Proposed Statement on Auditing Standards - Audit Evidence
* Comments to New York State Department of Financial Services on Proposed New York Codes, Rules and Regulations (Principal drafter, November 2016)
* Comments on Regulation Crowdfunding under the Securities Act of 1933 (NYSSCPA, Principal Drafter, January 2014)
* NYSSCPA Comments to ISACA - ITAF IS Audit and Assurance Standards (Principal drafter, December 2012)
* Comments to the AICPA on Exposure Draft—AICPA Assurance Services Executive Committee, Emerging Assurance Technologies Task Force, Audit Data Standard (Principal drafter, September 2012)
* Comments to the AICPA and CICA on Exposure Draft - Generally Accepted Privacy Principles (Principal Drafter, May 2009)
* Comments to the AICPA on Proposed SSAE; An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements (Supersedes AT Section 501) (AICPA, Principal Drafter)
* Comments to ISACA on Proposed IT Control Objectives for Sarbanes Oxley - 2nd Edition (July 2006)(Principal Drafter)
* Comments on ISACA Proposed Information Systems Auditing Standard on Audit Evidence (Nov. 2005, principal drafter)
* Comments on ISACA Proposed Information Systems Auditing Standard on Irregularities and Illegal Acts (December 2004) (Principal Drafter)
* Comments to ISACA on Proposed Information System Auditing Guidelines and Information System Auditing Procedure (March 2004) (Principal Drafter)
Published Opinion Articles
* The Past, Present, and Future of Forensic Accounting (Viewpoint)
* The Risks of Fraud Collusion: Are We Only Looking at Lit Corners? (CPA Journal March 2019)
* Humanitarian Groups, Other Nonprofits Still Hobbled by Diminished Banking Services (Association of Certified Anti-Money-laundering Specialist, ACAMS, 2018)
* Four questions that small firms should ask about Cyber-security (interview, Trusted Professional, Feb. 2016)
* Book review: NIST publication 800-30: risk assessment (CPA Journal, March 2013)
Testimony as Expert
Rechtman was qualified as an expert in forensic accounting in
* U.S. District Court for the Southern District of New York
* New York State: Supreme Court in New York, Kings, Queens, Bronx, and Westchester Counties.
* New Jersey State: Superior Court of New Jersey, Bergen County.
* Connecticut State: Connecticut Superior Court, Judicial District of Hartford.
Courses developed
* Internal Controls and Sarbanes Oxley (3 Graduate credits, , Guarini School of Business, New Jersey)
* Audit Analytics (3 Graduate credits, Pace University, Lubin School of Business - New York campus)
* Premier on Cloud and Big Data (Basic, 2 CPE credits, CCH Learning)
* Information Technology and Fraud - an Auditor's perspective CCH Learning)
* The Effect Of Information Technology On Audit Procedures: A Risk Based Approach (Basic, 3 CPE credits,CCH Learning)
* Computer Forensic Practical Application (3 Graduate credits, , Brooklyn, New York)
* Computer Forensic Investigation & Response (3 Graduate credits, , Brooklyn, New York)
* Forensic Accounting and Fraud Investigation (3 Graduate and undergraduate credits, Pace University, New York, New York)
Education
* Master of Science in Accounting, Pace University, Lubin School of Business, 2002
* Bachelor of Arts, Computer Science, New York University, College of Arts & Sciences, 1994
Licenses and Certificates
* Certified Public Accountant, New York State
* Certified Information Technology Professional, American Institute of Certified Public Accountants (AICPA)
* Certified Information Security Manager,
* Certified Fraud Examiner, Association of Certified Fraud Examiners
Non professional
Rechtman is an active ham radio operator since 1978, and licensed since 2008 (he was previously a member of club call sign 4Z4YJ from Kibbutz Tzora, Israel). He publishes instructional videos on various mobile and portable operations using an Federal Communication Commission licensed call sign K2EFG. He is a member of the American Radio and Relay League (ARRL).
Rechtman is an active member of emergency response groups that use amateur radio. He was the RACES coordinator for the Fort Lee Office of Emergency Management from 2017 to 2022. And a member of ARES from 2009.
Personal
Rechtman was married to Rabbi Hara Person in 1990. He was remarried in 2018 to Marnita V. Robertson, Esq.

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