Chapter 2 The Risk of Fraud and Mechanisms to Address Fraud: Regulation, Corporate Governance, and Audit Quality. Learning Objectives. Define the various types of fraud that affect organizations Define the fraud triangle and describe the three elements of the fraud triangle
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Commonly occurs when employees
Manipulate accounts to cover up cash thefts
Manipulate cash disbursements through fake companies
Steal inventory or other assets and manipulate financial records
EXPLAIN HOW VARIOUS REQUIREMENTS IN THE SARBANES–OXLEY ACT OF 2002 ARE DESIGNED TO HELP PREVENT THE TYPES FRAUDS PERPETRATED IN THE LATE 1990S AND EARLY 2000S