The Anti-Fraud Collaboration has released a new case study to provide an example of effective financial fraud detection and deterrence.
The Carolina Wilderness Outfitters Case Study explores potential material fraud at a fictitious public company with the goal of facilitating a discussion of how and when to conduct an internal investigation when fraud is suspected in an organization. The case study also aims to raise awareness of the environments in which financial reporting fraud might flourish and engage audit committees, financial executives, and internal and external auditors in a discussion concerning mitigating risks.
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