Report on the effectiveness of internal control would provide substantially greater protection against material fraud.

内部控制报表提供更大保护对抗严重的公司诈骗。

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But the mere fact that the leaked material reveals climate researchers "fixing" data is not proof of fraud. Manipulating data is what scientists do.

被黑资料中所谓调整是否属最后一类，尚待观察。但事实不过是外泄资料披露气候研究者“修订”数据，不算是欺诈证据。操控数据是科学家份所当为。

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Auditors should consider whether the misstatement indicates there exists the higher risk of material misstatements due to fraud in a specific area.

注册会计师还应当考虑发现的错报是否表明，在某一特定领域存在舞弊导致的更高的重大错报风险。

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Greene insisted that he had gone forward with a substantial material fraud claim based on the accounting produced by LB Property.

FORBES: Magazine Article

The catch: Greene agreed in the settlement to apologize to Tice after 90 days of digging in the records if Greene did not "go forward" with a material fraud claim.

FORBES: Magazine Article

Greene's only condition in the settlement was that he get an additional 90 days to review all of LB Property's records pertaining to accounts connected to Greene's business interests to check for fraud or misappropriation of funds for which he could make a material fraud claim in arbitration, court documents say.

FORBES: Legal