Regardless of the reason for a corporate internal investigation into alleged misconduct, the fact-finding phase is just the start when it comes to dealing with the consequences. The company’s external auditors, for example, will likely be very active in considering the results and implications of the investigation on present and past financial statements.

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In a recent article for Fraud Magazine, Roger Siefert and Jamal Ahmad address some of the more common issues companies may face after an investigation related to the external auditors’ opinion on previously issued financial statements.

Read the full article.