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March 2016 » Using Network Analysis to Detect...
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Cynthia Waddell, PhD, CPA
In BriefFrauds involving collusion remain the most difficult to detect because of the sophisticated concealment methods used by participants. High-profile frauds such as WorldCom and more recent frauds such as NutraCea all used collusion to escape detection. This article examines how network analysis can be applied in the evaluation of internal control over financial reporting to improve the detection of collusive fraud.
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