Efeito colateral

A implantação da Sarbox apresenta, segundo a Association of Certified Fraud Examiners, um efeito collateral: está mais difícil descobrir a fraude numa empresa.

The ACFE report surveyed 959 cases of reported occupational fraud that were examined by certified fraud examiners from 2006 to 2008. The report breaks down fraud into three broad categories: fraudulent statements (most notably financial statement fraud, but also false employment credentials or falsification of internal and external documents), asset misappropriation (for example, larceny, skimming, fraudulent disbursements), and corruption (including bribery, illegal gratuities, economic extortion, invoice kickbacks, and bid rigging).
Of all of these types of fraud, the report said, financial statement fraud proved the most costly. The median loss for the 99 companies experiencing financial statement fraud during the study period was $2 million.

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