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1 1 https://home.kpmg/xx/en/home/insights/2016/05/globalprofiles-of-the-fraudster.html.

2 2 https:www.sec.gov/litigation/admin/2016/33-10068.pdf.

3 3 https:www.sec.gov/news/pressrelease/2016-74.html.

4 4 Fraud that involves senior management or fraud that causes a material misstatement of the financial statements should be reported directly to those charged with governance.

5 5 Management incentive plans may be contingent upon achieving targets relating only to certain accounts or selected activities of the entity, even though the related accounts or activities may not be material to the entity as a whole.