According to study of financial statement frauds by the Committee of Sponsoring Organizations (COSO), who is the most common perpetrator of financial statement fraud?
A) Chief Executive Officer
B) Chief Financial Officer
C) Chief Operating Officer
D) Finance Controller

Question

Quizplus · Accepted Answer

The Chief Executive Officer (CEO) is the most common perpetrator of financial statement fraud, according to a study by the Committee of Sponsoring Organizations (COSO).

According to Study of Financial Statement Frauds by the Committee