External link to Accounting Fraud through Product Costing

Accounting Fraud through Product Costing

Fraud is a malicious obtaining of money or property by deception then accompanied by concealment of theft and translation of stolen property or money into personal resources for private use. The costs of fraud are difficult to estimate because not all uncovered fraud is disclosed for correct action to be pursued. Most fraud is committed by the trusted and valued employees and it leads to […]

External link to The Scope and Limitations of the Fraud Examination

The Scope and Limitations of the Fraud Examination

On October 5th, 2010, the fraud examination unit received an assignment from the owner of school regarding to the possibility of fraud disbursements occurred in his school. He suspected that someone is illegally and intentionally stealing money from his school. Based on his suspicion, a fraud examination was conducted by collecting information, reviewing & analyzing relevant records, and applying detecting methods. The objective of my […]

External link to Accounting Fraud at Worldcom

Accounting Fraud at Worldcom

SUBJECT: Accounting fraud at WorldCom Problem Statement WorldCom penetrated the largest accounting fraud in U. S history by overstating its tax income between 1999 and 2002. The main players in WorldCom’s accounting fraud included CFO Scott Sullivan, the General Accounting and Internal Audit departments, external auditor Arthur Andersen, and the board of directors. While individuals did have their own sins, employees cowardice and self-interested, the […]

External link to Computer Fraud – an Analysis on Oracle Corp vs. Sap Ag

Computer Fraud – an Analysis on Oracle Corp vs. Sap Ag

Information system has been playing a grave essential role in daily business activities. Over the past decade, the detection rate of computer crimes concerning information system attacks has risen sharply. According to Kunz and Wilson (2004), reported computer crimes have been septupled from 2000 to 2003 and leads to inestimable economic loss. Therefore, themes on information security, especially the prevention of computer fraud, have attracted […]

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