Executive Investigations

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Fraud Background, Trends & Executives Schemes Committed by Perpetrators in Executive/ Upper Management Positions – 224 Cases ACFE 2010 Report to the Nations on Occupational Fraud and Abuse © Grant Thornton 14
Fraud Background, Trends & Executives FCPA & Dodd-Frank • Recent reemergence of the Foreign Corrupt Practices Act – SEC reports receiving an average of one FCPA allegation per day • Dodd-Frank Whistleblower Program effective August 2011 – Incentivizes reporting of fraud to SEC • Two acts are linked – Whistleblower allegations under the Dodd-Frank Act will relate to FCPA violations • Internal Audit's Role © Grant Thornton 15
Page 1 and 2: When Allegations point to the C-Sui
Page 3 and 4: Agenda • Fraud Background, Trends
Page 5 and 6: Fraud Background, Trends & Executiv
Page 13: Fraud Background, Trends & Executiv
Page 17 and 18: "Whistleblower Improvement Act" •
Page 19 and 20: Investigation Response & Reporting
Page 27 and 28: Agenda • Fraud Background, Trends
Page 29 and 30: Remediation & Restatements Remediat
Page 31 and 32: Remediation & Restatements Restatem

Executive Investigations

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