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Intentional misstatement of financial reporting and research data.

Examples of fraud include:

  •  Adjusting balances to meet budgeted amounts, misclassifying transactions, recording transactions in the wrong period, fabrication of financial or research data, withholding information, and false documentation.


  • Set an appropriate tone at the top. Management should lead by ethical example.
  • Train employees through orientation and refresh at regular intervals. Ensure adequate communication so that every employee is aware of what activities constitute fraud, and what the consequences are.


  • Perform General Ledger verification.
  • Review transactions to look for unusual amounts, patterns, or fluctuations in financial records.
  • Inquire with individuals involved in the financial reporting process about inappropriate or unusual activity relating to the processing of journal entries and other adjustments.
  • Review accounting estimates for biases that could result in material misstatement due to fraud.


If you suspect Financial Statement fraud,