Ten Things About Financial Statement Fraud – Third EditionIssues in Forensic Accounting |
As the economic downturn and financing challenges continue to put many organizations under heightened pressure, financial statement fraud remains a concern to lenders, investors and regulators. What types of fraud is the Securities and Exchange Commission (SEC) alleging in its enforcement actions?
- Are some industry sectors more prone to alleged fraud than others?
- Have alleged fraud scheme preferences and industry patterns changed over time?
- What were the roles of the individuals who were alleged by the SEC to have been involved in financial statement fraud?
To learn how fraud schemes have evolved over the current decade, the Deloitte Forensic Center has analyzed hundreds of SEC enforcement releases issued from 2000 through 2008 and has compared the common types of revenue recognition frauds alleged by the SEC in 2007 and 2008.
These findings may have significance for the global effort to develop more robust business processes for managing the risk of fraud – and mitigating it.
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Ten Things About Financial Statement Fraud – Third Edition
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Discussions About Financial Statement Fraud
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