Nekrasz教导学生，外表可能具有欺骗性-新东方前途出国

　　Nekrasz teaches students that looks may be deceiving

　　Nekrasz教导学生，外表可能具有欺骗性

　　Nov 1, 2019, 15:41 PM

　　2019年11月1日下午15:41

　　Frank Nekrasz, Jr. jokingly refers to himself as a “walking disruption.” He’s traded in the clean-cut, suit-and-tie look for a long goatee, sleeveless shirt, and biker vest that reveals multiple tattoos on each arm. He doesn’t look like anything you’d expect from an accountant. He admits he used to turn quite a few heads when he’d walk to the front of the room on the first day of class – but now he says his students in Fraud Examination (ACCY 518) have come to expect the unexpected.

　　弗兰克·内克拉斯（Frank Nekrasz，Jr.）开玩笑地称自己是一个“行走障碍”。他换上了干净的剪裁、西装和领带，换上了山羊胡、无袖衬衫和机车背心，每只手臂上都有多个纹身。他看起来不像你期望的会计。他承认，他以前上课第一天走到教室前面时，常常会转过头来，但现在他说，参加欺诈考试（ACCY 518）的学生已经开始预料到这一意外。 在线咨询

　　“There are no surprises anymore. Everyone just knows me as Dr. Frank, and they know I don’t look like all their other professors,” said Nekrasz, who is also teaching a four-week course in the iMSA program for the first time this fall – exposing his unique look to a whole new set of students unfamiliar with the eccentricity.

　　“再也没有惊喜了。“每个人都知道我是弗兰克博士，他们也知道我不像他们所有的教授，”Nekrasz说，他今年秋天还首次在iMSA课程中教授了一门为期四周的课程，将他独特的外表展示给了一批不熟悉这种怪癖的新学生。

　　But that unique persona makes Nekrasz, who is also a certified fraud examiner, good at his job. He’s different. And he trains his students to think differently. He teaches them to challenge assumptions, which can be a valuable quality to have when you’re sniffing out crime.

　　但这种独特的个性使内克拉斯，同时也是一名认证欺诈审查员，擅长他的工作。他与众不同。他训练他的学生用不同的方式思考。他教他们挑战假设，这可能是一个有价值的品质，当你发现犯罪。

　　“I teach the dark side,” he said. “As a fraud guy, my perspective is that most people are bad, unless they can show me they’re not. Being cynical makes you aware and alert and ultimately more prepared to catch criminals.”

　　“我教黑暗面，”他说。“作为一个骗子，我的观点是大多数人都是坏人，除非他们能证明他们不是坏人。愤世嫉俗会让你意识到并保持警觉，最终更有准备抓住罪犯。”； 在线咨询

　　Nekrasz admits crime hasn’t changed all that much over the years. Employees are still stealing from their company. Management makes promises they can’t keep, and then they try to “cook the books” toward the end of a fiscal period to cover their tracks. What has changed are the tools forensic accountants use to catch the bad guys. Disruptive forces like big data and artificial intelligence allow fraud examiners to analyze full data sets instead of just sampling certain transactions, as they’ve done for many decades. According to the Association for Certified Fraud Examiners (ACFE), 64% of organizations say the increased volume of transactions they can review with data analytics will be very beneficial to their anti-fraud programs.

　　Nekrasz承认这些年来犯罪并没有改变太多。员工们还在偷公司的东西。管理层做出了他们无法兑现的承诺，然后他们试图在一个财政期结束时“做账”，掩盖他们的行踪。改变的是法务会计师用来抓捕坏人的工具。大数据和人工智能等破坏性力量允许欺诈审查人员分析完整的数据集，而不是像他们几十年来所做的那样，仅仅对某些交易进行采样。根据认证欺诈审查员协会（ACFE）的数据，64%的组织表示，他们可以通过数据分析审查的交易量的增加将对他们的反欺诈计划非常有益。

　　Nekrasz knows that, soon, sophisticated criminals will adjust back, developing techniques to outsmart these big data and AI tools. The ACFE reported that occupational fraud cost businesses more than $7 billion in 2018 alone – and it could get much worse. Looking into his crystal ball, Nekrasz sees a future where human oversight to these technological advancements will be more critical than ever.

　　Nekrasz知道，很快，老练的罪犯就会重新适应，开发出比这些大数据和人工智能工具更聪明的技术。ACFE报告称，仅2018年一年，职业欺诈就给企业造成了70多亿美元的损失，而且可能进一步恶化。看着他的水晶球，Nekrasz看到了一个未来，人类对这些技术进步的监督将比以往任何时候都更加重要。 在线咨询

　　“Even in big data analysis, human expertise is so important. At first glance the raw data may look okay, but the trained human eye can see irregularities that even machines cannot,” said Nekrasz, who is developing a case study for his iMSA course that uses the data analysis technique, Benford’s Law. “What I do in the case is I show students that while big data is a powerful tool, if you don’t truly understand what you’re analyzing, you can be fooled by the data.”

　　“即使在大数据分析中，人类的专业知识也是如此重要。Nekrasz说，乍一看，原始数据看起来还不错，但经过训练的人眼可以看到甚至机器都看不到的不规则现象，他正在为自己的iMSA课程开发一个案例研究，该课程使用数据分析技术Benford's Law。“我在案例中所做的是向学生展示，虽然大数据是一个强大的工具，但如果你不真正理解自己在分析什么，你可能会被数据愚弄。”；

　　This outside-the-box thinking makes Nekrasz a great teacher, and it helps develop great students. So don’t ask Dr. Frank to conform to industry standards. That’s not him. And ‘industry standard’ isn’t the benchmark for students at Gies College of Business. Just like Frank Nekrasz, Jr., we are disruptive. We are forward thinking, and we are committed to developing the next generation of business leaders.

　　这种跳出框框的思维方式使Nekrasz成为一名优秀的教师，有助于培养优秀的学生。所以不要要求弗兰克博士遵守行业标准。那不是他。“行业标准”并不是Gies商学院学生的基准。就像小弗兰克·内克拉斯一样，我们是颠覆性的。我们具有前瞻性，致力于培养下一代商业领 袖。