ACPEN: The Controllership Series: The Controller's Role in Artificial Intelligence

Lynn Fountain, CGMA, CRMA, MBA

Overland Park, Kansas

Lynn Fountain has over 40 years of experience spanning public accounting, corporate accounting and consulting. 20 years of her experience has been working in the areas of internal and external auditing. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance and she has held two Chief Audit Executive positions for international companies. In one of her roles as CAE, she assisted in the investigation of a multi-million-dollar fraud scheme perpetrated by a vendor that spanned 7 years and implicated 20 employees. The fraud was formally investigated by the FBI and resulted in 5 indictments estimating a $13M fraud loss.



Ms. Fountain currently is engaged in her own consulting and training practice and has trained internationally. Ms. Fountain is a discussion leader for the AICPA for numerous classes as well as conducting her own various training courses. Topics include fraud and forensic courses for both profit and not-for profit, internal controls for large and small entities, COSO 2013, ethics, and risk management and various leadership courses.



Ms. Fountain is the author of three separate technical books. The first book entitled “Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations” published by the Institute of Internal Auditors Research Foundation. Her second book “Leading The Internal Audit Function” was released by Taylor & Francis Publications. This book serves as the initial launch for a series of leading practice internal audit and information technology publications. Her third book “Ethics and the Internal Auditor’s Dilemma” was released in 2016. Lynn is the recipient of a 2020 Ted Keys Honorable Mention for her article “Internal Audit’s Evolving Cybersecurity Role” published in Risk Watch in the Internal Auditor magazine.
Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CGMA, CRMA credentials and CPA certificate.
www.lynnfountain.net
fountainlynn1@gmail.com