For this assignment, imagine you are as a certified fraud examiner. You have been hired by the Securities and Exchange Commission (SEC) as a fraud prevention and detection expert. The position you were hired for is to provide training to SEC employees on lessons learned from financial statement fraud committed by publicly traded companies.

Research at least two major fraud cases that were a result of financial statement fraud. Answer this question

1. Explore the roles and responsibilities at these companies and assess whether that contributed to the fraud, indicating how these roles should be changed to prevent future fraudulent activity. Provide support for your rationale.