What are the components that make a fraud complex?

Discussion topic: Complex Frauds

Auditors often fail to detect financial fraud in companies they are auditing because the perpetrators have concealed the fraud well in a complex manner.

  • What are the components that make a fraud complex?
  • What role does collusion play in complex frauds?
  • Research the internet and find an example of a complex financial fraud and discuss the fraud act, how it was concealed, and what benefit was obtained by the perpetrator.

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