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  2. Statement on Auditing Standards No. 99: Consideration of Fraud

    en.wikipedia.org/wiki/Statement_on_Auditing...

    SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).

  3. Falsifying business records - Wikipedia

    en.wikipedia.org/wiki/Falsifying_business_records

    The offense of falsifying business records is commonly prosecuted in New York, and it is a frequent part of white-collar crime prosecutions brought by district attorneys' offices. [ 3 ] [ 1 ] For example, the Manhattan district attorney's office , from January 2022 through April 2023, brought 117 felony counts of falsifying business records ...

  4. False accounting - Wikipedia

    en.wikipedia.org/wiki/False_accounting

    (2) For purposes of this section a person who makes or concurs in making in an account or other document an entry which is or may be misleading, false or deceptive in a material particular, or who omits or concurs in omitting a material particular from an account or other document, is to be treated as falsifying the account or document. [1]

  5. Accounting scandals - Wikipedia

    en.wikipedia.org/wiki/Accounting_scandals

    For auditing a large-sized company such as Enron, the auditors were criticized for having brief meetings a few times a year that covered large amounts of material. By January 17, 2002, Enron decided to discontinue its business with Arthur Andersen, claiming they had failed in accounting advice and related documents.

  6. Plug (accounting) - Wikipedia

    en.wikipedia.org/wiki/Plug_(accounting)

    The most basic definition of a plug may be "a placeholder number which is used in an overall cost or budget estimate until a more accurate figure can be obtained". [2] Plugging has been described as "the use of false numbers in financial ledgers that forces balances, and effectively masks accounting errors and control deficiencies". [3]

  7. Analysis-For Trump's false records charges, prison is rare ...

    www.aol.com/news/analysis-trumps-false-records...

    Prison time is rare for people convicted in New York state of felony falsification of business records, the charge Trump, a businessman-turned-politician, faced at his six-week trial.

  8. Accounting irregularity - Wikipedia

    en.wikipedia.org/wiki/Accounting_irregularity

    An accounting irregularity is an entry or statement that does not conform to the normal laws, practises and rules of the accounting profession, having the deliberate intent to deceive or defraud. Accounting irregularities can consist of intentionally misstating amounts and other information in financial statements, or omitting information ...

  9. Data analysis for fraud detection - Wikipedia

    en.wikipedia.org/wiki/Data_analysis_for_fraud...

    For example, the averages may include average length of call, average number of calls per month and average delays in bill payment. Models and probability distributions of various business activities either in terms of various parameters or probability distributions. Computing user profiles. Time-series analysis of time-dependent data. [5]

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