The Obvious Fraud: A Short, Problem-Based Case Study to Highlight Inappropriate Fraud Examination Techniques

摘要

You are a member of the internal audit department at E.Z. Pickens Conglomerate, S.A. which is a large, multi-national manufacturing organization. When arriving at the office one morning, you discover that an anonymous tip has been left on the company's fraud hotline. The tip pertains to a division manager of the company and the manager's significant other. From a general perspective, your task is to follow-up on this tip to determine whether a fraud has truly been committed and, if so, garner a confession from the potential fraudster. More specifically, this will require you to identify, gather, and evaluate appropriate background information and also accumulate a list of questions that will be used during a face-to-face interview with the accused division manager.