Issues triggering an internal investigation are broad and can range from claims of financial reporting fraud, conflicts of interest, harassment, and violations of laws and regulations to retaliation against whistleblowers. In addition, the increased prevalence of cyber-attacks against corporations in recent years may trigger the need for investigations into the nature, timing, and extent of the breach. And the heightened focus on bribery and corruption by regulators around the globe has triggered many inquiries regarding these issues.
Audit Committee Excellence Series
Economic fraud comes in many varieties: bribery, corruption, money laundering, insider trading, and financial reporting fraud. This edition highlights methods for deterring fraud.