[Verse 1] In the corporate halls where money flows Hidden schemes beneath what nobody knows Financial statements tell a crafted tale But fraud detectors never let truth fail Segregation of duties keeps power apart No single person controls the chart Authorization levels check every transaction Internal controls are our first line of action [Chorus] Detect, prevent, monitor and review S-C-A-R-E keeps fraud from breaking through Segregate, Control, Authorize, Report, Evaluate Build the walls that make the fraudsters wait Culture strong, whistleblowers protected Ethics code and controls well-connected [Verse 2] Analytical procedures spot the trends When numbers dance where logic never bends Ratios jumping without explanation Digital analysis needs investigation Benford's Law shows first digits should align When patterns break, it's warning time Continuous monitoring never sleeps Data mining finds what darkness keeps [Chorus] Detect, prevent, monitor and review S-C-A-R-E keeps fraud from breaking through Segregate, Control, Authorize, Report, Evaluate Build the walls that make the fraudsters wait Culture strong, whistleblowers protected Ethics code and controls well-connected [Bridge] Tone at the top sets ethical ground Management's message echoes all around Hotlines open, anonymous and clear Protected channels remove the fear Background checks and reference calls Training programs in conference halls Red flags flying when behaviors change Living beyond means seems rather strange [Verse 3] Three conditions make the fraud triangle tight Pressure, opportunity, rationalization's might Remove one leg and schemes will fall Prevention's better than chasing all Board oversight and audit committees Risk assessment finds vulnerabilities Document everything, leave paper trails Surprise audits where control never fails [Chorus] Detect, prevent, monitor and review S-C-A-R-E keeps fraud from breaking through Segregate, Control, Authorize, Report, Evaluate Build the walls that make the fraudsters wait Culture strong, whistleblowers protected Ethics code and controls well-connected [Outro] Professional skepticism guides the way Question everything, night and day Fraud prevention's not a single act It's culture, systems, keeping impact packed The CPA's duty clear and bright Guard the truth and shine the light
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