The first Mystery Diners episode is titled “Fraternal Disorder” (Season 6, Episode 7) (https://urldefense.proofpoint.com/v2/url?u=https-3A__www.amazon.com_gp_video_detail_B00JJH2T86_ref-3Datv-5Fdp&d=DwIFAw&c=eLbWYnpnzycBCgmb7vCI4uqNEB9RSjOdn_5nBEmmeq0&r=3qoJMPDkb5gkUAupkSyojQ&m=4xRmEb11RfeZWMKzUzZWQ03jqF9JxDmrBEob-IDT6Sk&s=plEZ6URtW_miDbPrEkc-T5hBvKgGd-32BWlCJLFqYYk&e=; scroll down Season 6 to Episode 7).
The second Mystery Diners episode is titled “Coupon Coup” (Season 5, Episode 11) (https://urldefense.proofpoint.com/v2/url?u=https-3A__www.amazon.com_gp_video_detail_B00HQCTR6I_ref-3Datv-5Fdp&d=DwIFAw&c=eLbWYnpnzycBCgmb7vCI4uqNEB9RSjOdn_5nBEmmeq0&r=3qoJMPDkb5gkUAupkSyojQ&m=4xRmEb11RfeZWMKzUzZWQ03jqF9JxDmrBEob-IDT6Sk&s=LyZnDF7-i8SwWcAc_vao7AWkmCR7lnKcwhUNyzayaaU&e=; scroll down Season 5 to Episode 11).
Many of the findings in the Association of Certified Fraud Examiners (ACFE) 2016 Report to the Nations on Occupational Fraud and Abuse (hereafter, Report) are highlighted in these two episodes.2 This section of the Teaching Notes provides a number of examples, with much further detail provided in the list of questions and suggested solutions to the case. The introduction to the ACFE Report, for example, states that “a notable portion of that threat [fraud risk] comes from the very people who have been hired to carry out the organization's operations” (ACFE 2016, 6). This is evident in both episodes, as...
