... 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...

... 2019 price masking audit risk and materiality internal control corporate governance earnings management fraud triangle Declining oil prices, emergence of alternative energy sources such as solar and wind, and the 2008 global financial crisis wreaked havoc on Toshiba's growth strategy...

... association. Students learn about the activities and the people who are involved with the association. Through the examination of various documents, they identify any discrepancies between the association's accounting records and bank statements. Students apply the fraud triangle to gain a perspective...

... in Appendix B. Editor's note: Accepted by Valaria P. Vendrzyk. 3 2016 11 2017 2018 fraud risk factors fraud triangle brainstorming session fraud risk matrix AS 2401 SAS 99 This case requires you to imagine that you have been asked to participate in a fraud risk...

.... Some of the policies and procedures established by the board included the following: Treasurer: October 2014 October 2015 2017 fraud fraud detection fraud triangle “red flags” risk assessment case studies COSO framework The HOA held a meeting for members...

... including the fraud triangle, fraud prevention, and red flags (fraud symptoms). Students analyze SafeNet to identify deficiencies and prevention methods, from the perspective of COSO's (2013) Internal Control—Integrated Framework's internal control objectives, components, and principles. Students...

...) benefited from the crime. fraud detection forensic accounting problem-based learning fraud triangle red flags of fraud brainstorming Grand Teton Candy Company (GTCC), founded by Elsie Driggs in 1983, is a boutique candy company located in Idaho's Teton Valley. ¹ Elsie began...