Internal Controls & Fraud Prevention
Reciprocity
MARCH 24, 2022
These consequences came to pass when the Enron scandal broke in 2001. The collapse of Enron, along with several other corporate frauds circa 2001, led to enactment of the Sarbanes-Oxley Act in 2022. Segregation reduces the risk of inappropriate actions. Internal Audits. These auditors must know how to assess fraud risk.
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