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By the Numbers

Please note: This item is from our archives and was published in 1999. It is provided for historical reference. The content may be out of date and links may no longer function.

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Shedding Light on Fraud

Fraud occurred more frequently in smaller companies (companies with less than $100 million in total assets) than in larger ones, according to a COSO study. Other findings of the study, which analyzed cases of fraudulent financial reporting at more than 200 companies, include the following: