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- Fraud_deterrence abstract "Fraud deterrence has gained public recognition and spotlight since the 2002 inception of the Sarbanes-Oxley Act. Of the many reforms enacted through Sarbanes-Oxley, one major goal was to regain public confidence in the reliability of financial markets in the wake of corporate scandals such as Enron, WorldCom and Waste Management. Section 404 of Sarbanes Oxley mandated that public companies have an independent Audit of internal controls over financial reporting. In essence, the intent of the U.S. Congress in passing the Sarbanes Oxley Act was attempting to proactively deter financial misrepresentation (Fraud) in order to ensure more accurate financial reporting to increase investor confidence. This same concept is applied in the discussion of fraud deterrence.Until recently, fraud deterrence has not been specifically identified under one common definition. While it has been discussed by many authoritative sources such as the American Institute of Certified Public Accountants (AICPA) Practice Aid Series, “Fraud Detection in a GAAS Audit: SAS No. 99 Implementation Guide,” (explicitly) The Committee of Sponsoring Organizations of the Treadway Commission (COSO), “Internal Control – Integrated Framework,” (implicitly) and the National Association of Certified Valuation Analysts Certified Fraud Deterrence Analyst (CFD) designation (recently merged into the Certified Forensic Financial Analyst (CFFA) designation), an actual definition of the term “fraud deterrence” has been difficult to find.".
- Fraud_deterrence wikiPageExternalLink www.acfe.com.
- Fraud_deterrence wikiPageExternalLink www.aicpa.org.
- Fraud_deterrence wikiPageExternalLink www.coso.org.
- Fraud_deterrence wikiPageExternalLink www.nacva.com.
- Fraud_deterrence wikiPageExternalLink download.cfm?file=4974.
- Fraud_deterrence wikiPageID "12596851".
- Fraud_deterrence wikiPageRevisionID "596796921".
- Fraud_deterrence hasPhotoCollection Fraud_deterrence.
- Fraud_deterrence subject Category:Auditing.
- Fraud_deterrence subject Category:Business_law.
- Fraud_deterrence subject Category:Business_terms.
- Fraud_deterrence subject Category:Crimes.
- Fraud_deterrence subject Category:Deception.
- Fraud_deterrence subject Category:Fraud.
- Fraud_deterrence subject Category:Law_enforcement.
- Fraud_deterrence subject Category:Management.
- Fraud_deterrence subject Category:Process_management.
- Fraud_deterrence type Abstraction100002137.
- Fraud_deterrence type Act100030358.
- Fraud_deterrence type Activity100407535.
- Fraud_deterrence type Crime100766234.
- Fraud_deterrence type Crimes.
- Fraud_deterrence type Event100029378.
- Fraud_deterrence type PsychologicalFeature100023100.
- Fraud_deterrence type Transgression100745005.
- Fraud_deterrence type Wrongdoing100732746.
- Fraud_deterrence type YagoPermanentlyLocatedEntity.
- Fraud_deterrence comment "Fraud deterrence has gained public recognition and spotlight since the 2002 inception of the Sarbanes-Oxley Act. Of the many reforms enacted through Sarbanes-Oxley, one major goal was to regain public confidence in the reliability of financial markets in the wake of corporate scandals such as Enron, WorldCom and Waste Management. Section 404 of Sarbanes Oxley mandated that public companies have an independent Audit of internal controls over financial reporting.".
- Fraud_deterrence label "Fraud deterrence".
- Fraud_deterrence sameAs m.02wx6dk.
- Fraud_deterrence sameAs Q5493916.
- Fraud_deterrence sameAs Q5493916.
- Fraud_deterrence sameAs Fraud_deterrence.
- Fraud_deterrence wasDerivedFrom Fraud_deterrence?oldid=596796921.
- Fraud_deterrence isPrimaryTopicOf Fraud_deterrence.