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Recent news stories have clearly established that there are increasing instances of cyber-crime that are plaguing major corporations and financial institutions. These crimes have taken many forms, such as:
External parties infiltrating corporate IT systems to steal customer information
Unauthorized parties stealing and using patents and other protected information
Corporate management falsifying documents and altering internal systems to steal funds from both corporations and customers
Internal corporate fraudsters establishing inappropriate processes in order to obtain vital information.
Each of these events caused the financial statements of these corporations to change in multiple ways, providing evidence that fraudulent activities had occurred.
What methods (or process) should these corporations establish in order to identify potential concerns using their own financial statements? Please cite examples of corporations that have taken additional steps.
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