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From the conviction of former WorldCom CEO Bernie Ebbers to the acquittal of HealthSouth's Richard Scrushy, corporate fraud continues to make headlines. Four years after Enron's collapse, financial integrity remains a key issue for corporate America. This paper surveys certified fraud examiners to report the trends, risks and major concerns that businesses face today. While most fraud examiners view Sarbanes-Oxley (SOX) as an effective tool in fraud identification, few think it will change the culture of business leaders.

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Format:PDFSize:340 KB
Date:Oct 2005
Pages:3
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