Financial Fraud Prevention and Detection: Governance and Effective Practices

List of Exhibits

Exhibit 1.1	Statement on Auditing Standards No. 53's Definition of “Errors and Irregularities”
Exhibit 1.2	Treadmill Effect
Exhibit 2.1	Sample Balance Sheet and Income Statement
Exhibit 3.1	Evolution of Financial Reporting
Exhibit 3.2	Key Recommendations of the Treadway Commission for Public Companies
Exhibit 3.3	Evolving Perceptions of Auditor Responsibility
Exhibit 3.4	Arthur Levitt's Speech: “The Numbers Game”
Exhibit 5.1	NYSE Rules: Audit Committee Composition
Exhibit 5.2	Nasdaq Rules: Audit Committee Composition
Exhibit 5.3	NYSE Rules: Audit Committee Independence
Exhibit 5.4	Nasdaq Rules: Audit Committee Independence
Exhibit 5.5	NYSE Rules: Audit Committee Charter
Exhibit 5.6	Nasdaq Rules: Audit Committee Charter
Exhibit 5.7	SEC Rules to Implement the Recommendations of the Blue Ribbon Committee
Exhibit 5.8	Delaware Law
Exhibit 5.9	Foreign Corrupt Practices Act
Exhibit 5.10	SEC Rule: Book and Records
Exhibit 5.11	SEC Staff Accounting Bulletin No. 99 (Materiality)
Exhibit 5.12	Sample Audit Committee Charter
Exhibit 9.1	Potential Financial Fraud Areas
Exhibit 9.2	General Ledger Clues
Exhibit 10.1	Section 10A (Excerpt)
Exhibit 10.2	Restatement Guidance
Exhibit 11.1	SEC Penalties (Individuals)
Exhibit 11.2	SEC Penalties (Companies)
Exhibit 12.1	Securities Act of 1933
Exhibit 12.2	Securities Exchange Act of 1934
Exhibit 12.3	Phases of a Criminal Investigation
Exhibit 12.4	Criminal Sentences
Exhibit ...