Page 3 - MC14326 all pages
P. 3
1Corporate
Failures
Contents
Executive Summary 2
Introduction 7
The reasons for corporate failures 9
Auditors: the role they played/didn’t play 10
No governance over fraud 18
The pressure cooker syndrome 20
The capability to commit fraud 22
Policing fraud 27
Conclusion 28
Summary 33
Appendix 1 – Background to global case studies 34
Appendix 2 – Sources 38
Appendix 3 – About the authors 41
