Commerce operates in a global environment. Many companies are multinational. The complexity of financial transactions has increased dramatically because of digital commerce and unknown symptoms created by fraudulent reporting of accrued revenue, accrued expenses, and accounting estimates included in a company's adjusting entries.

Research two groups (one domestic and one global) committed to fighting fraudulent financial reporting.

An Abundance of Resources to Fight Financial Reporting Fraud and Financial Reporting and Accounting Fraud

• Discuss the mission of each organization and fraud detection guidelines.
• Describe approaches used by each organization in combating unauthorized edits to adjusting entries. Include examples and rationale to support your description.