润15亿美元Р否Р否Р7/9РRite Aid(KPMG)Р虚增利润22亿美元Р否Р否Р7/9Р ? (AA)Р虚增利润93亿美元Р否Р否Р9/11Р5/28/2018Р7РComparative Study on Measures of Window DressingРCFE’s Classification SchemeРFraudРCorruptionРAsset?MisappropriationРFraudulent?StatementsРConflicts of InterestРBriberyРIllegal GratuitiesРEconomic ExtortionРCashРFraudulent?DisbursementsРInventories and?All Other AssetsРBogus RevenueРTiming DifferencesРConcealed L & EРImproper DisclosureРImproper ValuationР5/28/2018Р8РComparative Study on Measures of Window DressingРCFE: Duration of by Scheme TypeР5/28/2018Р9РComparative Study on Measures of Window DressingРCFE: Initial Detection of FraudР发现舞弊方法及比例?雇员举报 26.3% ?偶然发现 18.8%?内部控制 18.6%?内部审计 15.4%?外部审计 11.5%?客户举报 8.6%?匿名举报 6.2%?卖方举报 5.1%?执法部门通报 1.7%Р5/28/2018Р10РComparative Study on Measures of Window Dressing
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