Worldcom
CASE TAKEAWAYS
• Illustrates pressures that lead executives and managers to "cook the books"
• Addresses the boundary between earnings smoothing or management and fraudulent reporting
• Demonstrates the role for internal control systems and internal audit to prevent or rapidly detect accounting fraud
• Brings to focus the expectations about governance processes performed by external auditors and the board of directors
• Demonstrates the pressure and consequences when middle managers follow orders that they know are wrong.
WORLDCOM
• WorldCom is a for profit organization that specialized in local, long distance and international plans, high cable internet, prepaid cards, and collect calling
• Provided telecommunications to customers nation wide with business corporations making up the majority of the 20 million customers they served.
• It began in the early 1980's and its main marketplace was domestic, however their products were available for global use.......
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Approximate Word Count: 3078
Approximate Pages: 13 (250 words per double-spaced page)
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