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What is Ethics and Fraud in Internal Control about?

This document provides an overview of key topics in business ethics, fraud, and internal control. It discusses issues related to business ethics, computer ethics, definitions of fraud and common fraud techniques. It also covers internal control components and objectives according to SAS No. 78. Major fraud cases like Enron, Worldcom and Adelphia are examined in terms of underlying problems. The roles and responsibilities of management and auditors with respect to internal controls are also summarized.

Author

JENNIE

Language

EN