Accounting fraud detection and deterrence – case presentation and

  

Fraud Paper AND PowerPoint Presentation

For this assignment you will select a case involving fraud, waste, and abuse with issues of both fraud detection and fraud deterrence. You will develop a PowerPoint presentation about the case you reviewed, your thoughts about the case, and any information you would like to comment on to your classmates. Complete a paper related to this presentation for submission. 

You are asked to develop or draft a case describing a type of fraud consistent with one of the many types of fraud we discussed during the class (such as larceny, asset misappropriation, or cash skimming, among others). To clarify, you are making up the details of a case of the type you select for this assignment. You are not searching for an actual case from published literature. This is a little unusual, but if you understand the typical aspects of the type fraud you choose for this assignment, you will build a scenario that relates well to the fraud case analysis. You will not run into the problem often noted with real cases where some aspect of a case is not disclosed in an article.

    The case discussion in your paper should include at a minimum the setting where the fraud occurred, description of the individuals involved in the fraud, and how those individuals covered their fraud from immediate disclosure. It would also be good to discuss how the perpetrator in the fraud you discuss was able to circumvent the controls within the organizational setting you describe. Typically, this will involve two to three paragraphs, but no more than one page. Remember, this is not a real case and should be developed considering the type of fraud you selected and the typical issues involved with such cases.

    The case should be written up in prose, rather than as a bullet list. Logical presentation of the case will be an important consideration. This paper should be posted to the Case Presentation Assignment folder.

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