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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.
Frauddeterrence has gained public recognition and spotlight since the 2002 inception of the Sarbanes-Oxley Act. Of the many reforms enacted through Sarbanes-Oxley...
crimes Forgery Fortune telling fraudFrauddeterrenceFraud in the factum Fraud in parapsychology Fraud Squad (UK) Friendly fraud Front running Geneivat da'at...
help the organization address its risk of fraud via a fraud risk assessment, using principles of frauddeterrence. Internal auditors may help companies establish...
part of the statutory audit, acting as advisers to audit committees, frauddeterrence engagements, and assisting in investment analyst research. Forensic...
Detection dataset made available by the ULB Machine Learning Group. FraudFrauddeterrence Profiling (information science) Data mining Geolocation software...
strategies for the prevention of electoral fraud in society are: Auditing the election process Deterrence through consistent and effective prosecution...
Fraud Prevention and Deterrence - Tests your knowledge of why people commit fraud and what can be done to prevent it. Topics include: Auditors' Fraud-Related...
Government Sponsored Enterprises (2003). H.R. 2179, the Securities FraudDeterrence and Investor Restitution Act of 2003 Hearing Before the Subcommittee...
The Securities FraudDeterrence and Investor Restitution Act was H.R. 2179 (2003-2004) and is a bill currently on the Union Calendar. Its official titles...
for businesses to evaluate internal controls, risk management, and frauddeterrence. In 1992 (and subsequently re-released in 2013), COSO published the...
local EDD program management. The Branch is responsible for fraud detection and deterrence "through sound internal control structures, internal and external...
management Extended Enterprise Facility management Force field analysis Frauddeterrence Human Interaction Management Information technology management (MIS)...
Justice. News of such investigations and subsequent litigation, the alleged fraud and insider-dealing in connection with Tesla's acquisition of SolarCity...
routinely identifying cultural clusters where welfare fraud is likely to be most prevalent. Deterrence is ineffective. Many assess the risk of being caught...
transparency policies. These tasks are carried out by way of public audits, frauddeterrence procedures, and other sort of internal control, corruption prevention...
Infringement Liability Limitation Act estoppel Financial regulation Frauddeterrence International trade law Law and economics Land use Letter of credit...
in detail Gradualism Slippery slope Structuring Deterrence theory Slantchev, Branislav. "Deterrence and Compellence" (PDF). ucsd.edu. University of California...
of Insurance Life Bureau Health Bureau Valuation Bureau Bureau of FraudDeterrence Office of Captive Insurance Office for e-HIT Office of Property and...
falsely indicates a greater weight than they actually possess. For frauddeterrence, many locales require periodic calibration of weight scales and employ...
(ERM), internal control and frauddeterrence designed to improve organization performance and governance and reduce fraud in organizations. COSO is supported...
Academic dishonesty, academic misconduct, academic fraud and academic integrity are related concepts that refer to various actions on the part of students...
Association of Certified Fraud Examiners offers the Certified Fraud Examiner (CFE) credential to members involved in fraud prevention, deterrence, detection and...
violations are uncovered. The Bureau of FraudDeterrence handles investigations and prosecutions for civil insurance fraud violations following the transfer...
force the dynamic of organized criminal operations to adjust, as will deterrence measures (reducing demand), and the restriction of resources (controlling...
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