Presenter: Mr. Andre Groenewald
Topic includes:
· Factors that contribute to financial statement fraud;
· Fraudulent financial statement schemes;
· General principles during financial statement manipulation;
· Concealed liabilities and expenses;
· Fictitious revenue and timing differences;
· Improper disclosures;
· Understand management incentives;
· When does a financial error become financial statement manipulation;
· Case study – Olympus fraud scandal.
Date: August 2015
Attached find the presentation and some resources related to the topic.
corporate_financial_statement_fraud 690KB
olympus_report 778KB