...Huong Ngo Higgins ABSTRACT This case provides an opportunity to discuss principles of internal control, the process by which an entity's board of directors, management, and other personnel provide reasonable assurance that fraud and theft are prevented and detected. The case also facilitates...

... for their assistance in testing the study's case materials; and to William Hillison and attendees at the 2009 AAA Auditing Midyear Meeting for their helpful comments. Supplemental materials can be accessed by clicking the links in Appendix B. 2012 fraud identification red flags internal controls...