intended for those businesses for which the Sarbanes-Oxley Act does not apply (non-public businesses). Fraud cases are used … throughout the book that provide an analysis of the internal control weaknesses that led to a specific fraud. Each case study … also includes relevant controls that could have served to reduce the probability of the occurrence of the fraud. The …

To reduce counterfeit fraud in the card-present (CP) environment, the United States started migrating to EMV chip … technology in the mid-2010s. Since October 2015, merchants have been liable for counterfeit fraud committed using EMV cards if … examines the initial effects of the EMV liability shift on fraud chargeback and merchant loss rates using data from merchant …