..., such as health or personal debt problems (e.g., his struggling pool business). These pressures might have made him feel justified to “borrow” money from the HOA to relieve this perceived pressure. 1.  Apply the fraud triangle to this case. Speculate on the motivation/pressures, opportunity...

...Leisa L. Marshall; James Cali ABSTRACT This case focuses on fraudulent financial reporting as related to the tone at the top, primarily the Chief Operating Officer, Carole Argo, of SafeNet, Inc. (SafeNet). This case provides students a real-world example by which to apply basic fraud concepts...