Read the following articles about financial statement fraud:

• "Detecting Financial Statement Fraud" - http://www.bpbcpa.com/fraud/richard-pollack-on-detecting-financial-statement-fraud/
• "Appendix to SAS No. 99, Fraud Risk Factors"- https://web.archive.org/web/20080109015442/http://www.cwu.edu/~atkinsom/sas_99.htm

What is the internal audits responsibility for detecting financial statement fraud? How can the SAS No. 99 appendix be helpful to the internal audit?

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