In Case Task 1, students will act as forensic accounting services professionals (AICPA 2019, SSFS No. 1; IIA, AICPA, and ACFE 2008; NIJ 2007), using data analytics (AICPA 2017) to investigate possible thefts of cash. In Case Task 2, students will act as internal auditing services professionals (IIA 2017), using attribute estimation sampling to evaluate the effectiveness of internal controls in responding to the fraud risk regarding the alleged thefts of cash (IIA 2019a, Standards 2130.A1; COSO 2016). The case meets three primary Case Learning Objectives: (1) improve students' “click and play” learning experience about cash theft investigation and evidence documentation (AACSB 2018, Standard A5), (2) increase students' higher-order cognitive skills in deductive reasoning and inference about evidence (AICPA 2016, Exhibit 1), and (3) teach students to document workpapers professionally, clearly, and concisely. The implementation guide suggests ways to create multiple versions of the case and includes two case extensions.

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