Diswcussion

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Discussion Threads:

There are many ways employee can commit fraud and often they involve false documents that help skirt internal control. Accountant are perhaps that most valuable employee fraud fighters because they possess the best understanding of how business operates.

1) What are economic reality audits? Can accountants investigate the lifestyles of fraudsters?

Discusion thread

2) Securities investments have been widely misclassified by fraudulent corporate chiefs. GAAP requires investments of debt securities (such as bonds) to be classified as trading, held to maturity, or available for sale. Investments may be classified as held to maturity only if the holder intends to and is able to hold those securities to maturity.

What is the internal accountant / auditor's task with respect to fraud? Who has primary responsibility?