Course Overview In the aftermath of the recession, companies are once again on the look-out for complex fraud schemes taking place. But, typically, white-collar criminals are not habitual offenders who set out to commit fraud or who are motivated solely by financial factors. Crowe Horwath's Jonathan Marks explains why fraud committed from the top of the organization is typically the most damaging. Learning Objectives: Upon successful completion of this segment, you should be able to: describe the cost of fraud; explain the fraud pentagon; comply with the Sarbanes-Oxley Act, Sec. 806, P.L. 107-204 (2002) as it relates to whistleblowers; discuss the importance of a strong fraud risk management program.