Write a five to six (5-6) page
paper in which you:
1.
Based on your research, evaluate the type of asset misappropriations that
occurred at the organization, and assess the factors that contributed to the
misappropriation. Give your opinion on whether poor management or lack of
management played a role in the asset misappropriation. Provide support for
your rationale.
2.
Evaluate the legal mechanisms that could have been used to recover assets
through the civil and criminal justice systems. Assess whether the civil and
criminal justice systems did an effective job in recovering the organization’s
assets. Provide support for your rationale.
3.
Assess management’s responsibility to share information related to the
breach with various stakeholder groups, indicating what should be shared and
how. Provide support for your rationale.
4.
Review AICPA Statements on Auditing Standard (SAS) No. 99, “ Risk Factors
Relating to Misstatements Arising from Misappropriation of Assets”, found
within the text. Assess SAS 99 risk factors and discuss if the risk factors
were prevalent in the organization you researched. Give your opinion on whether
or not organizations should implement a plan that reviews risk factors on a
regular basis to determine if fraud has occurred. Explain why or why not.
5.
Review the corporate governance plan of the organization you researched,
evaluate the effectiveness of the plan, and make suggestions for improvements
to protect the stakeholders. Provide support for your rationale.
6.
Recommend a fraud prevention plan for this organization. Determine what
positive or negative consequences this fraud prevention plan might have on
employees’ morale and the public perception of the organization.
7.
Use at least four (4) quality resources in this assignment. Note: Wikipedia
and similar Websites do not qualify as quality resources.
Your assignment must follow
these formatting requirements:
·
Be typed, double spaced, using Times New Roman font (size 12), with
one-inch margins on all sides; citations and references must follow APA or
school-specific format. Check with your professor for any additional
instructions.
·
Include a cover page containing the title of the assignment, the student’s
name, the professor’s name, the course title, and the date. The cover page and
the reference page are not included in the required assignment page
length.
The specific course learning
outcomes associated with this assignment are:
·
Examine the basic concepts related to fraud, including environment, impact,
and the methodologies related to fraud examination.
·
Analyze the theories related to crime causation, the essence of crime,
organizational environment conducive to crime, and ethical issues related to
fraud.
·
Examine the human factors related to corruption and how understanding these
factors can facilitate the fraud prevention and deterrence process.
·
Use technology and information resources to research issues in forensic
accounting.
·
Write clearly and concisely about forensic accounting issues using proper
writing mechanics.
Clickhere to view the grading
rubric for this assignment.
