Forensic Accounting Presentation to BA 124 San Jose State University March 16, 2004. Jaime Jue | KPMG LLP. Topics Covered. Fraudulent Reporting – Numbers Can Lie Case Study Consideration of Fraud in a Financial Statement Audit Be Careful What You Say - Examples of Bad E-mails
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Forensic AccountingPresentation to BA 124 San Jose State UniversityMarch 16, 2004
Jaime Jue | KPMG LLP
Fraudulent Financial Reporting
Numbers Can Lie
Fraud Risk Conditions Present when Fraud Occurs
Incentives / Pressures
Attitudes / Rationalizations
Case Study – X-Tech Corporation
A True Story
The names have changed to protect the innocent (and the guilty…)
Consideration of Fraud in a Financial Statement Audit
Asking Questions and Analyzing Data
Be Careful What You Say – E-mails Recovered by Forensic Accountants
Examinations of employee e-mail
Questions and Answers
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