Fraud Eats Strategy

Out from the Shadows: Examining Accounting Firm "Shadow Investigations"


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In this episode, we’re going to explore the little-known area of “shadow investigations” in which accounting firms oversee internal investigations being performed by outside counsel and their forensic investigations counterparts in an effort to ensure the investigation is scoped appropriately such that it will provide sufficient information for the audit partner to comfortably sign off on the auditee’s financial statements. 

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Fraud Eats StrategyBy Scott Moritz

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