..., 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...

... 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...