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                                    Rumiko O
                            "Very comprehensive and timely presentation.  Enjoyed the presentation very much.  Mr. Cotton is a true expert!" | 
                    
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                                    Vincent S
 - north mankato, Minnesota
                            "One of the best courses I have attended in some time!" | 
                    
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                                    Bolt J
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                                    Angela B
 - Fort Worth, Texas
                            "This course provided a good framework for laying out a matrix in our organization to assist us the the assessment of Fraud risk.   " | 
                    
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                                    Henry B
                            "Very good update on IC and Fraud" | 
                    
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                                    Roger S
                            "I have used ACPEN in the past.  Great internet technology. " | 
                    
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                                    Lori Franckowiak L
                            "Mr Cotton provides great resources for additional information.  This subject can be overwhelming but he does an excellent job in breaking it up in logical steps." |