An anti-fraud group has released the first of a series of new case studies aimed at teaching audit committees, financial executives and auditors where and how fraud can arise.

The Anti-Fraud Collaboration -- a partnership of Center for Audit Quality, Financial Executives International, the Institute of Internal Auditors and the National Association of Corporate Directors -- has published the Hollate Manufacturing Case Study, a report of a potential material fraud at a fictitious public company in order to raise awareness of environments in which financial reporting fraud might flourish.

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