There clearly was concealment and collusion to perpetrate a fraud within the bank and from outside forces.

FORBES: A Tale of Two Lawsuits -- PricewaterhouseCoopers and Colonial Bank

Andy Dufresne explained to his friend Red (aka Morgan Freeman) just how easy it is to invent a phony silent partner and perpetrate financial fraud if you know how the system works.

FORBES: Harry Reid, Shawshank Redemption, And The Invention Of A Phony Global Warming Scare