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Topic: Miscellaneous
Number of pages / Number of words: 10 / 2664
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In fact according to COSO’s study, the CEOs were involved in 72% of the cases and the CFOs were involved in 43% of the fraudulent incidents. The research showed that in an astonishing 83% of the cases, either or both CEO and CFO were involved with financial statement fraud. Controllers, chief operating officers (COO), and other key executives and board members were also found to be involved in these illegal acts...


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The research showed that in an astonishing 83% of the cases, either or both CEO and CFO were involved with financial statement fraud. Controllers, chief operating officers (COO), and other key executives and board members were also found to be involved in these illegal acts.

In an effort to minimize or eliminate financial fraud, the Committee has created a framework or model for describing and analyzing internal controls implement by organizations...


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