Fraud is intended to be concealed, which often makes it difficult to uncover without the right tools and perspective. A fraudster will often ensure that the fraud they are committing cannot be detected through regular company policies or detection methods, which is why it is necessary to review the data from a different perspective. Utilizing the power of pivot tables, the financial data can be reviewed from different perspectives and summarized at many different levels. These different perspectives cause anomalies in the data to appear which can be investigated further until the fraud scheme is uncovered.

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Luke Vreeken is a forensic accountant with Sage Forensic Accounting, a highly specialized consulting firm that offers services in forensic accounting, economic damage analysis, and business valuation. Over the past five years, Mr. Vreeken has been involved in the analysis of several cases involving investigative accounting, damage analysis, business valuation, and projection and feasibility analysis in a wide variety of industries.

Mr. Vreeken enjoys learning new skills, which has translated into working in several industries and the completion of degrees in graphic design, military intelligence operations, economics, and accounting. Mr. Vreeken is a Certified Public Accountant, Accredited Business Valuation expert, and Certified Fraud Examiner. Mr. Vreeken currently serves on the board of the Utah Chapter of Certified Fraud Examiners and on the board of the And Justice For All, a non-profit organization providing legal services to Utah's most vulnerable citizens. Before joining Sage, Mr. Vreeken served as a sergeant in the United States Army as a human intelligence collector and Spanish linguist.