The Internet is a great place to find additional information about financial statement fraud. Using your favorite Internet search engine, try various word combinations to see what you can find about financial statement fraud. For example, type in the search window "financial statement fraud" and check out some of the results. what did you find that interested you? Now go to the following Web address: www.cfo.com/article.cfm/14490470. Here you will find an article from CFO magazine about the auditor's role in detecting financial statement fraud.

a. What are some of the key points of the article?

b. What did you learn after reading this article?