Deterring financial fraud: What else can be done?
These days, most people understand the importance of the "tone at the top" and realize that a company's financial reporting environment and culture can act as a strong deterrent to fraudulent financial reporting. But beyond the right "tone," what else can be done? What additional steps can be taken to deter fraud or, if fraud should get a foothold, to stop it in its tracks? Identifying these additional steps is a tough challenge, but an analysis of recent SEC enforcement proceedings yields clues about fraud deterrence and detection that go right to the mechanics of a company's internal control over financial reporting. In this CPE course, listen to our panels of experts discuss lessons learned from recent SEC enforcement proceedings, and provide concrete, action oriented steps that governance professionals can take.
- Tone at the Top
- Ethical Corporate Culture
- Fraud Deterrence and Detection
- Ethical Behavior
- Analysis SEC Enforcement Actions
- Principal Accounting Areas Cited in AAERs
- Management Override
Language : English
CPA Credit Hour : 2 hours
More info: https://bit.ly/2ImmgiN
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