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May 10, 2024

Operational Auditing and Fraud Examination. Discussion Questions

General Question

Operational Auditing and Fraud Examination. Discussion Questions

What types of people commit fraud?

What motivates people to commit fraud?

What is the fraud triangle, and why is it important?

What is the fraud scale, and how does it relate to pressure, opportunity, and integrity?

What are some different types of pressures?

What are some of the internal controls that prevent and/or detect fraudulent behavior?

What are some common factors that provide opportunities for fraud?

How does rationalization contribute to fraud?

What were Jim Bakker’s pressures, opportunities, and rationalizations to commit fraud?

In what ways did Dr. Sam Waksal rationalize his illegal and unethical actions?

What is power?

How is power used to influence another person to participate in an already existing fraud scheme?

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