This case engages students in an interactive in-class learning activity.1 Students are given a brief case scenario to read and consider before class in order to prepare for the task of investigating alleged fraud in a small company. The case challenges students to narrow down likely fraud schemes and to consider how to approach the fraud investigation, as well as how to assess evidence to resolve the fraud allegation during the in-class portion of the case activity. In addition, the case requires students to consider internal control weaknesses and suggestions for improving internal control. Teaching Notes provide guidance on how to implement and accomplish the goals of the case.

This in-class case activity is appropriate for use after the instructor introduces skimming, cash larceny, and register disbursement fraud schemes in the course. The instructor should assign relevant advance readings. The author requires advance reading of Wells (2011): Chapter...

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