Some women might think inclusion on a list like "25 Hottest Women of Business" is insulting or anti-feminist. I could only dream of being included on such a list. To have brains and be considered über-hot? That would be a supreme honor.

I've never even heard of several women on this list, but was pleased that Carmen Wong Ulrich of CNBC's On The Money (a show I've been on several times) was included on the list. Many of the "winners" are scantily clad, which I suppose is all part of being considered hot.

I'm not all that interested in ex-models or porn stars. I'd rather read about the true businesswomen like Marissa Mayer (Google's VP of Search Product and User Experience), Rachael Ray (cooking show, talk show host, and spokesperson for a variety of products), or Alexis Glick (VP of Fox Business News).

And I think it's completely appropriate that the number one hottest woman on the list is Sara Blakely, the creator of Spanx. Women everywhere look better thanks to Blakely, whose slimming and shaping undergarments have become a phenomenon. She's giving back, too, through the Sara Blakely Foundation. She's got a great personality, had a revolutionary business idea that she pursued over and over in spite of being turned down many times, and has a beautiful smile to top it all off.

Tracy L. Coenen, CPA, MBA, CFE performs fraud examinations and financial investigations for her company Sequence Inc. Forensic Accounting, and is the author of Essentials of Corporate Fraud.

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