在这种欺诈性财务报告犯罪者属于公司的高位。它包括公司的高管、财务主管、会计或第三方交易的人负责。这种欺诈性财务报告的主要部分是审计委员会。在准备审计可能发生,他们可以试着忽视利润和显示费用,也不显示第三方公司的事务。通常负责董事会的审计委员会对财务报告的监督过程。
In this fraudulent financial reporting the perpetrators belong to high positions in the company. It includes the top executives of the company, financial head, accountant or the person who is responsible of the third party transactions. The main part in this kind of fraudulent financial reporting is of Auditing committee. While preparing the audit it may happen that they can try to neglect the profit and show the expenses and also don’t show the third party transactions for the company.Audit committees are generally responsible for the board’s oversight of the financial reporting process.
