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- Title
Fraud Examination Case: Crafty Cash Theft?
- Authors
Gissel, Jodi L.
- Abstract
This case engages students in an interactive in-class learning activity. Students are given a brief case scenario and the task of investigating fraud in a small company. Pre-class preparations require students to identify likely fraud schemes and how to proceed with the fraud investigation. The in-class portion summarizes students' individual assessments and then emphasizes examination of evidence to resolve the case. The case challenges students to consider how to approach a fraud investigation and what procedures or analyses would provide relevant evidence. The activity also requires students to consider internal control weaknesses and suggestions for improving internal control in a small organization. The intended audience is a graduate-level fraud examination course or auditing course with a fraud examination component.
- Subjects
FRAUD investigation; EMBEZZLEMENT; EMPLOYEE theft; INTERNAL auditing; ACCOUNTING students; STUDY &; teaching of auditing; EDUCATION; TRAINING
- Publication
Issues in Accounting Education, 2014, Vol 29, Issue 2, p331
- ISSN
0739-3172
- Publication type
Article
- DOI
10.2308/iace-50554