by Anthony Campanelli, Kevin Corbett, and Christopher Georgiou, partners in the Forensics practice of Deloitte Financial Advisory Services LLP in WSJ CFO Journal
The business and economic turmoil brought on by the COVID-19 pandemic has produced conditions often associated with the fraud triangle: pressure, opportunity, rationalization.
The new coronavirus has placed significant strain on organizations and individuals alike. As disruption persists and organizations try to adapt to new realities, they may need to be more watchful than ever for the risk of fraud associated with financial statements.