In the late 1990s and early 2000s, financial reporting fraud was rampant. Headlines were filled with companies and their management deceiving investors and employees. Even in recent headlines, financial fraud can be found on a regular basis. Using the most recent ACFEs Report to the Nations (http://www.acfe.com/fraud-resources.aspx), state the characteristics of fraud. Who is responsible for committing the act? Share one item from the report and explain why you found this item interesting.