York, January 15, 2001... Some may ask what is in a name, but
for Michael G. Kessler it may have meant the start of something
G. Kessler President and CEO of Kessler International, a world
renowned Forensic Accounting and Investigative Consulting firm,
began his lifelong career as a forensic accountant in the early
1970ís. At the time his title was different, but the job he performed
was not unlike what he does today.
first job out of college was that of a field auditor for Associated
Hospital Services of New York, which later became Blue Cross/Blue
Shield. His job was to ferret out fraud and abuse committed by
health care institutions and its employees against the Medicare
and Blue Cross/Blue Shield insurance program. In those days health
care facilities received reimbursement for the services they rendered
based on a calculated rate derived from cost reports submitted
to an insurance carrier. Kesslerís job was to visit hospitals
and health care facilities to review and compare the original
documentation of the facility reported on the cost report and
ascertain if it properly reflected the actual revenue and expenses
of the facility.
Kesslerís audits began uncovering significant fraud by the facilities
he audited, so he was designated as one of the companies first
field auditors specializing in investigative audits. Mr. Kessler,
wanting to distinguish his role from other field auditors and
of the accountants whose job was to certify the books and records
of a facility, began calling himself an "Investigative Accountant,"
a term he heard while working closely with the governmentís accountants
assigned to analyze his fraud findings. Kessler quickly realized
that this title would not be accepted by individuals in the health
care industry. It seemed no one felt comfortable in the hands
of an "Investigative Auditor." Kessler was now faced
with a dilemma.
inspiration came from a very unlikely source. One night after
watching his favorite show, "Columbo," he found
the resolution to his problem. To some viewers Columboís
most memorable attribute was his crumpled raincoat, but for Michael
G. Kessler, it was much more. Kessler realized that Peter Falk
could quickly solicit the cooperation of defendants and solve
cases using a gentle approach and the use of "forensic evidence."
Kessler thus began calling himself a "Forensic Auditor,"
a term coined by Kessler, and now widely used within the industry.
He found the result was as he had hoped and he was quickly accepted
when he announced himself in the health care community.
rest is history and today forensic accounting is one of the fastest
growing professions in the nation, thanks to the insight of Michael
G. Kessler and a very wise TV Detective.
International is the leader in international corporate investigation,
offering a full line of specialty services. With worldwide offices
and on staff specialists in Forensic Accounting, Computer Forensics,
Risk Management and Corporate Investigation, Kessler International
provides solutions to difficult business problems. For additional
information, call Susan Peterson at 212 286-9100.