When Timothy P. Anglim, CPA, CMA, founder of the Fraud Detectives, accepted an assignment as CFO for a struggling family-owned manufacturer in the early 90's, he expected to find a company that was in need of financial and operational discipline, given its known recent track record of operating deficits. And initially, the assignment focused on upgrading manual financial systems and consolidating several operating entities into one, to improve reporting visibility. Cash flow was negative.