analysis of the fraud that occurred

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Analyze the following aspects of the company – Alleghany (AHERF):

***Link to case study https://www.sec.gov/litigation/admin/34-42992.htm

  • The participants and the way the fraud was committed
  • Preventive controls and weaknesses/red flags
  • Fraud discovery and evidence
  • Nonfinancial information in this case study
  • The internal controls that might have prevented the fraud
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