The deliberate effort aimed at misleading investors or other users of financial information by giving them a false picture about the true performance of the company hinders the decision making process of outside investors, as they are unable to make informed and accurate financial decisions about the company’s financial health. Thus, the onus remains on the reporting organization to ensure that tight internal controls exist at places which can manage the potential fraud issues. According to Ewin (1991), every company possesses an internal corporate decision structure which guides the organization to attain its predetermined goals. As per this internal decision structure, majority of corporate actions do not pertain to one individual, but the entire team is jointly responsible for it. Business ethics, corporate governance, along with corporate social responsibility have been regarded as the three pillars of sustaining an organization. Ethics is the primary factor that determines business success or failure. On the other hand, corporate governance practices are needed to ensure that the companies bear the responsibility of directing and controlling their activities in a manner which is fair to the stakeholders.
目的是误导性的投资者或财务信息的其他用户给他们一个假的图片有关的真正的性能该公司阻碍了制造过程中的外部投资者的决定，因为他们是无法以作出明智和准确的财务决定有关公司的财务健康。因此，举证责任报告机构，以确保严密的内部控制存在的地方，可以管理潜在的欺诈问题。根据“投注区”（1991年），每家公司拥有一个企业内部的决策指导组织结构，以达到其预定的目标。按照这种内部决策结构，大部分企业行动不涉及到一个人，而是整个团队共同负责。随着企业社会责任商业道德，公司治理，已被视为维持一个组织的三大支柱。道德是决定企业成败的首要因素。另一方面，企业管治常规，以确保公司承担责任的方式，这是公平的利益相关者的指挥和控制他们的活动。
