Fraud Examination Case: Crafty Cash Theft?
Document Type
Article
Publication Date
5-2014
Source Publication
Issues in Accounting Education
Source ISSN
0739-3172
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.
Recommended Citation
Gissel, Jodi L., "Fraud Examination Case: Crafty Cash Theft?" (2014). Accounting Faculty Research and Publications. 73.
https://epublications.marquette.edu/account_fac/73
Comments
Issues in Accounting Education, Vol. 29, No. 2 (May 2014): 331-336. DOI.