This case describes how Judith Oakes stole approximately $3.1 million of lunch money from the Rialto Unified School District in San Bernardino, California. The purpose of this case is to provide a detailed example of an occupational fraud, which exposes students to different theories that explain why people engage in fraud beyond the fraud triangle. An illustrative case demonstrates how weak controls and a capable employee led to a massive fraud wherein close relationships with administrators allowed the fraudster to perpetrate the fraud for many years. While analyzing the case, students evaluate the fraud using common fraud theories including the fraud triangle (including several adaptions) as well as economic, psychological, and sociological theories. Further, students will assess and design internal controls to detect, prevent, and deter fraud.

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