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Forensic Accounting, Forensic Techniques, and Fraud Detection Copyrighted 2001 D. Larry Crumbley, ... - page 59 / 352

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© D.L. Crumbley

COSO’s Most Common Fraud Methods

1.

Overstatement of earnings.

2.

Fictitious earnings

3.

Understatement of expenses.

4.

Overstatement of assets.

5.

Understatement of allowances for accounts receivables.

6.

Overstatements of the value of inventories by not writing down the value of obsolete goods.

7.

Overstatement of property values and creation of fictitious assets.

Committee on Sponsoring Organizations.

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