Instructor Biography

Jonathan Todd Marks, CPA/CFF/CITP, CFE

Partner-Fraud,Ethics,Anti-corruption
Instructor's Course List

About The Instructor

Jonathan Marks is a partner in the Risk business unit and is the national leader of the fraud, ethics, and anti-corruption practice at Crowe Horwath LLP. In his role, Marks advises domestic and international engagement teams and clients on anti-fraud, fraud, corporate governance, business practices, ethics, risk management, compliance, internal audit, and internal control matters. He also works closely with and provides training to boards and senior management.

Prior to joining Crowe, Marks was co-owner of a national consulting practice where he directed the firm’s fraud, SEC, technical accounting, governance, internal audit, risk management, quality assurance review, and education/training practices. He began his career at PricewaterhouseCoopers and has more than 24 years of experience.

Marks has expertise dealing with complex accounting, disclosure, and internal control matters, SEC reporting, registrations, and compliance with the Securities Act of 1933, the Exchange Act of 1934, the Racketeer Influenced and Corrupt Organizations Act, the Foreign Corrupt Practices Act of 1977 (FCPA), the Sarbanes-Oxley Act of 2002, Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, and the United Kingdom’s Bribery Act.

He has expert-level experience providing anti-fraud solutions, including those related to bribery and corruption. Marks’ litigation support experience includes internal investigations, serving as and assisting with monitoring, fact gathering, electronic discovery, financial and forensic accounting, drafting expert reports, and expert testimony for publicly and privately held corporations. He has worked on matters related to insider trading, internal audit and controls, generally accepted accounting principles, generally accepted auditing standards, dissenting shareholders, corporate governance, accounting malpractice, damage analysis, and lost profits.

Marks has served as the chief audit executive at several public companies in the following industries: software development, medical device manufacturing, telecommunications, leasing, financial services, healthcare, and pharmaceutical manufacturing.

He regularly teaches and is a well-known and highly regarded speaker. Marks has published many articles, several white and point-of-view papers on accounting, governance, risk management, fraud, and compliance, in many cases before the topics developed into issues of general concern and/or received regulatory attention.

Marks conducted research on past frauds and fraudsters, which led to expanding on famed criminologist Donald R. Cressey’s fraud elements of pressure, opportunity, and rationalization to include arrogance and competence. Marks calls the five elements the Fraud Pentagon™, which has gained international recognition in practice and academia. He expanded on his research and focused on key behavioral and environment elements of fraud. His findings are published in two white papers entitled, “Playing Offense in a High Risk Environment” and “Putting the Freud in Fraud”. He also developed a 13-Step FCPA/UKBA Compliance Action Plan that is being implemented by many organizations; including several large multinational concerns that have FCPA/bribery/corruption issues or risks. The action plan mirrors the guidance provided in a current Department of Justice Deferred Prosecution Agreement.

Marks is a member of the American Accounting Association, American Bar Association, Association of Certified Fraud Examiners, Financial Executives International, Institute for Fraud Prevention, National Association of Corporate Directors, Institute of Internal Auditors, Securities Industry and Financial Markets Association, American Institute of Certified Public Accountants, Pennsylvania Institute of Certified Public Accountants, New Jersey State Society of Certified Public Accountants, and the New York State Society of Certified Public Accountants. He is also a certified instructor for the Association of Certified Fraud Examiners and the Institute of Internal Auditors.