Please explain COSO and ACFE's Fraud Risk Management as an annotation of the white paper:

$1-$ Please explain the summary of the main points of the white paper;

$2-$ Please explain $-$ Problem: What was the major fraud or forensic accounting$-$related subject addressed in the white paper?

$3-$ Please explain$-$ Results: What was the result or conclusion reached in the article to address the fraud or forensic$-$related accounting subject?

$4.$ Please explain $-$ Application: How might practitioners potentially apply what was covered in COSO and ACFE's Fraud Risk Management$$white paper in the real world?