Andre Groenewald: Corporate Financial Statement Fraud

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

deep_roots_of_fraud_at_olympus   196KB

how_do_you_hide_a_multibillion_dollar_loss   36KB