JANICE M. ROEHL–ANDERSON is a Principal in Ernst & Young′s Denver Information Technology Consulting Group, with over fourteen years of accounting and systems–related experience. She specializes in information systems security; financial and cost accounting system analysis, design, selection, and implementation; long–range information system planning; and information management reviews/audits. Ms. Roehl–Anderson has an MBA in accounting and information systems from the University of Southern California.
STEVEN M. BRAGG is Director of Finance at Isolation Technologies of Denver. Formerly controller of Carts of Colorado, Mr. Bragg was responsible for all accounting, purchasing, production control, MIS, and warehousing functions. He received his MS in finance from Bentley College in Massachusetts and is currently coediting the fifth edition of Controllership, also published by Wiley.