The Committee of Sponsoring Organizations of the Treadway Commission (COSO) issued a report called Fraudulent Financial Reporting: 1998-2007, An Analysis of Public Companies. Download the report at www.coso.org to answer the following questions (information on fraud techniques can be found on pp. 17–18 of the report): Arens, Alvin A.; Elder, Randal J.; Beasley, Mark S.; Hogan, Chris E.. Auditing and Assurance Services (Page 477). Pearson Education. Kindle Edition.