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certifications require the CEOs and CFOs to take responsibility for their companies ’
financial statements . From the e-Activity , assess the importance of the criminal
certifications and the civil certifications , and determine whether or not such certifications
will be effective in reducing and detecting fraud in corporations .
Fraud may be prosecuted criminally or civilly . Anytime the legal issue at hand involves
money or fraudulent activity , forensic accountants and fraud examiners can play an
important role in the investigation . Compare and contrast the remedies available in the
civil and criminal justice system , indicating which system is most effective .
& quot ; Management Override , Collusion , and Earnings Management & quot ; Please respond to the following :