Spotlight on … Professor Samantha Friedlan

Did you know white-collar crime costs the United States more than $300 billion each year? That’s why courses in Financial Accounting and Fraud Examination (FAFE) are critical — not just for business but for national security.

Assistant Professor Samantha Friedlan understands firsthand the importance of identifying and preventing fraud. She brings extensive real-world experience to her role at Embry-Riddle, with a career grounded in public accounting, governmental auditing and fraud investigation. She began as an audit and tax associate at a CPA firm before transitioning to the public sector, where she specialized in auditing public funds and conducting complex financial investigations.

After earning her Certified Fraud Examiner (CFE) designation, Friedlan joined the State of Wyoming Department of Audit in the Public Funds Division and collaborated with the Department of Criminal Investigations on fraud investigations. She later served as director of audit for the Wyoming Retirement System, overseeing the safeguarding of approximately $7.5 billion in investment assets and protecting participant pensions.

Friedlan holds an executive MBA from the University of Wyoming, a bachelor’s degree in Accountancy from Northern Arizona University and a certificate in Fraud Examination from the Association of Certified Fraud Examiners.

Her teaching is centered on practical, real-world applications. Through case studies and client-based projects, she provides students with firsthand experience in forensic accounting and fraud examination, preparing them to navigate the complexities of the field with confidence.

What initially drew you to Embry‑Riddle?

Embry-Riddle stood out to me because of its strong student-centered culture and its commitment to providing hands-on, real-world learning experiences. It's one of the only universities in the world that offers an in-person bachelor’s degree in forensic accounting, demonstrating a rare and forward-thinking investment in the future of this field. I was excited by the opportunity to mentor students in a setting where technical expertise, ethical responsibility and career readiness are top priorities.

What are your favorite topics to teach and research?

I’m passionate about teaching anything related to fraud, whether it’s prevention, detection or investigation. These topics allow me to bring my industry experience into the classroom and help students understand how critical their future roles are in protecting public and private resources. I also enjoy researching the evolving fraud techniques and ways to use data analytics in fraud detection.

What should students know about the future of the security industry?

The future of the security industry is rapidly evolving, and artificial intelligence (AI) is at the forefront of that transformation. Students entering this field should understand that AI is not just a buzzword—it’s actively reshaping how fraud is detected, risks are assessed and threats are neutralized. Machine learning and predictive analytics offer powerful tools for identifying suspicious patterns that might be invisible to the human eye. However, AI also introduces new vulnerabilities that fraudsters are quick to exploit. Future professionals must be ready to adapt, think critically and apply AI tools responsibly. Developing skills in data analysis, ethical decision-making and emerging technologies will be essential for staying relevant and making a meaningful impact in this field.

What is one piece of advice you would give to today’s college students?

Always be curious and never stop asking questions. The best professionals in forensic accounting and fraud examination are those who dig deeper, think critically and aren’t afraid to challenge assumptions. Integrity and persistence go a long way in this field—and in life.

What are your interests outside of Embry‑Riddle?

Outside of the classroom, I enjoy spending time with my family and exploring the outdoors. I also stay active in the professional community, continuing my education and involvement in fraud prevention initiatives. Whenever I can, I like to blend my professional interests with mentoring students and contributing to the development of future fraud examiners.