There are several areas of financial fraud and fraudulent financial reporting. Each is different, but a violation is unethical and will create mistrust of the accountants and the $$ What statements are key targets for this manipulation, and what accounts found in the statements are the main focus?

$$ How can this fraudulent information be detected?

What are the steps to prevent these actions?

$$ What is the importance of SOX section $404$ to help with preventing fraud and fraudulent financial reporting?