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CHAPTER 5 - FRAUD - Coggle Diagram
CHAPTER 5 - FRAUD
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Introduction
As accounting information systems (AIS) grow more complex to meet our escalating needs for information, companies face a growing risk that their systems may be compromised. Recent surveys show that 67% of companies had a security breach, over 45% were targeted by organized crime, and 60% reported financial losses.
Introduction to Fraud
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The National Commission on Fraudulent Financial Reporting (the Treadway Commission) defined fraudulent financial reporting as intentional or reckless conduct, whether by act or omission, that results in materially misleading financial statements.
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