Due to the sheer number of industries and geographies that are being impacted by the COVID-19 pandemic, we anticipate heightened instances of financial reporting fraud. To prepare, Boards of Directors of companies and their Audit Committees should remain vigilant in detecting signs of the two types of accounting fraud and keep in mind the pressures that might influence senior management to engage in accounting fraud during an economic downturn.
Read more about the importance of the role of gatekeepers in FRA partner Neil Keenan's article, featured in Corporate LiveWire.
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