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CHAPTER 5: FRAUD - Coggle Diagram
CHAPTER 5: FRAUD
AIS THREATS
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Software errors, operating system crashes, hardware failures, power outages and fluctuations, and undetected data transmission errors
unintentional acts such as accidents or innocent errors and omissions,
intentional act such as a computer crime, a fraud, or sabotage
INTRODUCTION TO FRAUD
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fraudulent financial reporting - intentional or reckless conduct, whether by act
or omission, that results in materially misleading financial statements
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