The document outlines a series of assignments and case studies related to fraud examination, financial forensics, and corporate governance across multiple units. Key topics include defining fraud, discussing forensic accounting roles, analyzing case studies of potential fraud situations, and addressing various aspects of fraud risks and prevention techniques. The assignments aim to develop analytical skills, ethical considerations, and practical approaches within the field of fraud investigation and corporate financial integrity.

1. AC 465 Unit 1 Assignment Questions
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Part 1:
1-1: Define fraud and identify a potentially fraudulent situation.
1-3: Describe the services that a forensic accountant might provide
related to a marital dispute.
1-5: Explain the theory of the fraud triangle.
1-8: Give examples of non-fraud forensic and litigation advisory
engagements.
1-10: Explain fraud examination methodology.
Part 2:
Short Case: Respond to the questions asked at the conclusion of the
following case:
What should Sue Evans do? Should she contact the police? Should she
hire an external forensic accountant? How might a forensic accountant
help in this case? Specifically, what could the forensic accountant do
that Sue’s internal auditors could not do?
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AC 465 Unit 2 Assignment Exercises

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2-1
According to this chapter, what employment trends are expected for
professionals in the fields of fraud examination and financial forensics?
Why?
2-3
What role do fraud examination and financial forensic skills have in the
corporate governance area?
2-6
Other than accounting, which disciplines do fraud examination and
financial forensics encompass?
2-7
What is the role of research in the fraud examination and financial
forensics professions?
3-2
Compare and contrast Cressey’s and Albrecht’s theories of crime
causation.
3-6
Explain the relationship between an employee’s position and the level of
theft (according to Hollinger and Clark’s research).
3-8
Describe corporate governance breakdowns in the facilitation of Enron’s
fraudulent acts.
3-9
Identify ethical issues, conflicts of interest, and noncompliance with
corporate policies and procedures in the Enron case.
Part 2:
Short Case: Respond to the questions asked at the conclusion of the
following case:

3. Sarah Ferguson worked for Hawks Consulting Group (HCG) as the
executive secretary in the administrative department for nearly 10 years.
Her apparent integrity and dedication to her work earned her a reputation
as an outstanding employee and resulted in increased responsibilities.
Her present responsibilities include making arrangements for outside
feasibility studies, maintaining client files, working with outside
marketing consultants, initiating the payment processes, and notifying
the accounting department of all openings or closings of vendor
accounts.
During Sarah’s first five years of employment, HCG subcontracted all of
its feasibility and marketing studies through Cambridge and Company.
This relationship was subsequently terminated because Cambridge and
Company merged with a larger, more expensive consulting group. At the
time of termination, Sarah and her supervisor were forced to select a
new firm to conduct HCG’s market research. However, Sarah never
informed the accounting department that the Cambridge and Company
account had been closed. Because her supervisor allowed Sarah to sign
the payment voucher for services rendered, Sarah was able to continue
to process checks made payable to Cambridge’s account. Because her
supervisor completely trusted her, he allowed her to sign for all voucher
payments less than $10,000. The accounting department continued to
process the payments, and Sarah would take responsibility for
distributing the payments. Sarah opened a bank account in a nearby city
under the name of Cambridge and Company, where she would make the
deposit. She paid all of her personal expenses out of this account.
Assume that you have been hired by Hawks Consulting Group to help
detect and prevent fraud.
What internal controls are missing in Sarah’s company?
What opportunities gave Sarah the opportunity to perpetrate the fraud?
How could this fraud have been detected?
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AC 465 Unit 3 Assignment Exercises

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4-1
What is the difference between a predator and an “accidental fraudster?
4-2
Why does collusion pose unique prevention and detection challenges?
4-4
Why is financial statement fraud often considered a complex fraud?
4-8
What is the difference between tax avoidance and tax evasion?
5-2
What is the difference between computer fraud and computer crime?
5-7
How might a hacker access and manipulate a computer for illegal
purposes?
5-12
Why is Internet fraud particularly difficult to police?
5-13
Which federal law enforcement agencies investigate domestic Internet
crimes?
Part 2
Does Taylor have a responsibility to report the fraud?
If so, to whom should she report the fraud?
Assuming that the fraud has been continuing for several years, what
would be the tax ramifications to the executives of not reporting
earnings on their tax returns?

5. Even through the money is from illegal sources, are the executives
required to report the income on their yearly tax returns?
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AC 465 Unit 5 Assignment Exercises
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Exercise 7-2 Generally, how is the problem of management override and
collusion addressed?
Exercise 7-3 What is the “expectations gap”?
Exercise 7-5 How is materiality determined?
Exercise 7-9 What are the similarities and differences between analytical
and accounting anomalies?
Exercise 8-2 What are the challenges associated with proving intent on
the part of a fraudster?
Exercise 8-5 What is meant by invigilation?
Exercise 8-6 How do witness interviewing and interrogation differ?
Exercise 8-10 Where may fraud examiners and forensic accountants find
data?
Part 2: Short Case
How could you use invigilation to help you determine whether inventory
is being stolen to be shipped to unknown locations? Briefly explain how
you would carry out this investigative procedure.
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6. AC 465 Unit 6 Assignment Exercises
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Part 1: Textbook: Complete and submit the following questions for
grading:
9-2 Why are interviews in fraudulent financial statements and tax
returns handled differently than interviews in other fraud examinations?
9-3 What are some suggested approaches for conducting interviews?
9-5 Why are introductory questions so important to an interview’s
success?
9-9 What are some of the verbal clues to deception?
9-10 What are some nonverbal clues to deception?
10-1 What are the two major approaches for testing IT system controls?
10-3 What is computer forensics?
10-10 How is case management software used in an investigation?
Part 2: Short Case: Respond to the questions asked at the conclusion of
the following case:
Ron Welch, the purchasing manager for Dover Corporation, is under
suspicion for committing fraud. Management believes Ron is accepting
kickbacks and bribes from various vendors. As the company’s fraud
expert, you are investigating this possible fraud and are preparing to
interview Ron. You suspect that Ron will be defensive and possibly
hostile when interviewed.
What investigation procedures should be completed before your
admission-seeking interview with Ron?

7. If you find evidence that proves Ron is committing fraud at Dover, what
might Ron’s initial reaction be when confronted?
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AC 465 Unit 7 Assignment Exercises
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11-2: What techniques are generally used to conceal a receivables
skimming scheme?
11-6: How are noncash assets misappropriated?
11-7: What types of company assets are typically misused?
11-8: How may the larceny of noncash assets be prevented?
11-9: What is meant by inventory “skrinkage?”
12-2: What is a shell company and how is it formed?
12-5: What are the differences between forged maker and forged
endorsement schemes?
12-7: What is a ghost employee, and what are four steps needed to make
such a scheme work?
12-9: What red flags are commonly associated with fictitious expense
schemes?
12-10: How do fraudulent disbursements at the cash register differ
from other register frauds?
Part 2: Short Case:
Vikkie was the only accountant for a small-town land development
company. She was terminated when the company fell on hard times. One

8. year later, when the owner of the company was reviewing the payments
received from a land-owner for development cost, he discovered that
they were five payments behind for a total of $150,000. He contacted the
land owner who showed him the check stubs and cancelled checks. After
further research he found that the account in which the checks were
deposited belonged to Vikkie, his former accountant.
What type of fraud did Vikkie commit?
What actions should be taken against Vikkie?
How could this fraud have been prevented?
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AC 465 Unit 8 Assignment Exercises
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What are typical corporate governance challenges faced by an SME
doing cross-border business? What could be done to improve C&L’s
system of checks and balances?
There is a culture of offering entertainment and kickbacks at C&L. What
risks does this pose to the company? Should a company ever provide
entertainment or kickbacks when doing cross-border business?
Many of the problems the company faces are related to Eddie Tse. How
did he obtain a position where he could do so much damage to C&L?
Where did the company go wrong?

9. If you were Anthony Leng, what would you have done differently? How
could you have prevented everything from spinning out of control?
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AC 465 Unit 9 Assignment Exercises
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15-2
What are the different types of consulting and litigation support
activities for fraud and forensic professionals?
15-3
What is included as an expert’s work product?
15-4
What must an injured party prove to be successful in a claim for
damages?
15-5
What are the different types of commercial damages?
16-1
What is meant by remediation?
16-3
What are the types of losses available for recovery?
16-4
How does the legal system differentiate between “following” versus
“tracing” the money?
16-9

10. What is a deposition and why is it used?
Part 2: Short Case: Respond to the questions asked at the conclusion of
the following case:
What is the value of each partner’s share of the business?What was the
basis of your evaluation of the partners’ share of the business?
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AC 465 Unit 10 Assignment Course Reflections
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Reflect and describe which key concepts and topics in this course have
made you a stronger candidate to enter the business world.
Discuss how this course has affected you in your professional
development as a student and as a person as well as encouraging you on
your academic path.ess?
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