... including the fraud triangle (including several adaptions) as well as economic, psychological, and sociological theories. Furthermore, students will assess and design internal controls to detect, prevent, and deter fraud. 2023 fraud auditing education embezzlement fraud triangle internal...

...Robert R. Picard; Marcus Burger; Marla Kraut ABSTRACT This instructional case describes an embezzlement committed by the former executive director of a Southeast Idaho nonprofit organization, New Day Products. The case, based on an organization that helps people with disabilities, provides a rich...

...Lawrence Chui; Diane M. Matson ABSTRACT This case is based on actual fraud at a not-for-profit organization. In this case, students assume the role of a volunteer forensic investigator who assists the local police department to investigate the possible embezzlement case for a recreation...

...Veena L. Brown; Brian E. Daugherty; Julie S. Persellin ABSTRACT This case provides students a unique opportunity to examine and reflect on the challenges of auditing in today's global environment. Students examine a real-world billion dollar plus embezzlement and fraud at Satyam Corporation...

...Brian Daugherty; Daniel G. Neely ABSTRACT This instructional case provides auditing students an opportunity to examine an interesting real-life embezzlement and financial statement fraud occurring at a publicly traded company in the post-Sarbanes-Oxley (SOX) era. The case focuses on independent...