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Topic 1
Discussion Topic
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Internal control consists of the policies and procedures established to prevent or detect errors or fraud. The internal control structure is the cornerstone to good financial practices. Review the Management Antifraud Programs and Controls (14-step program) and select one of the steps to discuss. Be sure to share your thoughts on how this step helps to enhance the reliability of financial reporting.
Topic 2
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In this unit’s reading, you discovered the elements to create a robust anti-fraud program. If you have to select one element to be the most critical element, which element would you choose? Why do you consider this element to be critical? Support your answer.
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