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  2. Statement on Auditing Standards No. 99: Consideration of Fraud

    en.wikipedia.org/wiki/Statement_on_Auditing...

    Generally, the three 'fraud triangle' conditions are present when fraud occurs. First, there is an incentive or pressure that provides a reason to commit fraud. Second, there is an opportunity for fraud to be perpetrated (e.g. absence of controls, ineffective controls, or the ability of management to override controls.)

  3. SOX 404 top–down risk assessment - Wikipedia

    en.wikipedia.org/wiki/SOX_404_top–down_risk...

    The risk that senior management might override important financial controls to manipulate financial reporting is also a key area of focus in the fraud risk assessment. [11] In practice, many companies combine the objective and risk statements when describing MMR. These MMR statements serve as a target, focusing efforts to identify mitigating ...

  4. Internal control - Wikipedia

    en.wikipedia.org/wiki/Internal_control

    The risk that senior management might override important financial controls to manipulate financial reporting is also a key area of focus in fraud risk assessment. [8] The AICPA, IIA, and ACFE also sponsored a guide published during 2008 that includes a framework for helping organizations manage their fraud risk. [9]

  5. Entity-level control - Wikipedia

    en.wikipedia.org/wiki/Entity-Level_Control

    An entity-level control is a control that helps to ensure that management directives pertaining to the entire entity are carried out. These controls are the second level [ clarification needed ] to understanding the risks of an organization.

  6. Manage spam in AOL Mail

    help.aol.com/articles/manage-spam-in-aol-mail

    These actions are most effective when done using one of our Apps, or Webmail. Since third party clients are outside of our control, we recommend disabling any spam filters they offer and avoid managing spam with them. Never interact with spam messages! Any link in a spam message, including the unsubscribe link, could be dangerous. Mark emails ...

  7. Protect yourself from internet scams - AOL Help

    help.aol.com/articles/protect-yourself-from...

    While most junk email can seem like a minor annoyance, certain types of email can cause problems for not only you but other people you email. Sometimes these emails can contain dangerous viruses or malware that can infect your computer by downloading attached software, screensavers, photos, or offers for free products.

  8. Parental controls are such a scam

    www.aol.com/parental-controls-scam-130000446.html

    Several months ago, I learned that I could make shows disappear from Netflix. Word Party was the first to go, followed later by Boss Baby. The former got booted because it was inane, and made my ...

  9. Use AOL Official Mail to confirm legitimate AOL emails

    help.aol.com/articles/what-is-official-aol-mail

    AOL Mail is focused on keeping you safe while you use the best mail product on the web. One way we do this is by protecting against phishing and scam emails though the use of AOL Official Mail. When we send you important emails, we'll mark the message with a small AOL icon beside the sender name.