ABSTRACT
This project offers a unique learning experience for forensic accounting and/or audit students by first having them think like fraudsters by thinking through and “committing” fraud and then switching roles to an internal auditor tasked with uncovering their classmates’ fraud schemes. Students are put in a situation where they feel pressure to and have the opportunity to commit fraud. Using the Hub of Analytics Education’s Bibitor Company data, they are asked to think through possible fraud schemes, then eventually enact the most promising scheme. They are then asked to switch roles and become the internal auditor, where they use a software program of their choice to carry out forensic accounting procedures to uncover the fraud of a classmate. This case gives students a wide range of experiences and learning opportunities in a relatively short case with a small time commitment.
Data Availability: Data are available from the Hub of Analytics Education. Access can be requested at https://www.hubae.org/
