Detecting financial statement fraud. (includes related articles on fraud examiners and on audit committee)

Directors & Boards | June 22, 1998| | Copyright

Heighten your awareness with this briefing on the motives for and types of financial statement fraud, and apply the array of detection and prevention recommendations.

It has been estimated that fraud costs U.S. organizations more than $400 billion annually. While financial statement fraud has been one of the dominating corporate news stories this year, financial statement schemes have been around forever. What makes today's version of this type of fraud particularly daunting is the proliferation of computer technology and how it figures into the pattern of abuse.

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