This is one reason more for preventive measures requiring specialized skills in investigative
areas, such as anti-money-laundering, purchase-price disputes, arbitrations, construction
fraud, health care fraud, intellectual property theft, property insurance, casualty and general
liability, litigation services, etc. Ruby Sharma, who handled a fraud investigation in the Big
Four firm Ernst & Young in New York, believes that the collapse of Enron triggered a chain of
events that will cause the regulatory authorities to strengthen their policies, guidelines, and
regulations. The more detailed accounting standards and procedures get, the stricter and
more detailed will be the investigations, so as to ensure a proper implementation of these
regulations.