Crimes Against Businesses

While crimes against businesses (such as fraud, embezzlement, and computer crimes) do not result in any physical harm to anyone, the financial damages have been devastating. People who were affected by these crimes have suffered while the firm’s reputations will take a long time to recover. Locate a recent fraud or embezzlement case that occurred within the last five years. The case chosen must have been committed in the last five years, and the perpetrators must have been brought to justice.Paper Layout

• Part I (Facts of the Case): Provide a summary of the facts of the case. Assume the reader has no information about the case.

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• Part II (Applying the Fraud Triangle): Apply the fraud opportunity triangle to the case. First, define what is the fraud triangle, including its components, then apply this to the case.

• Part III (The Mind of the Perpetrator): Go into the mind of the person(s) who committed the crime and discussed what drove them to commit the crime.

• Part IV (Need for Additional Controls): Assume you were an auditor who detected this fraud/embezzlement. Identify and discuss at least three controls would you recommend that be included to prevent or limit like this from happening again.

• Part V (Impact of Technology): Discuss how advances in technology, such as robotic processing automation (RPA), blockchain, artificial intelligence (AI), or data analytics would have prevented/limited the impact of this fraud event as well as contributed to the event. Be sure that you clearly identify the technologies used.

• Part VI (Punishment): Assess the punishment given to the convicted person(s).

• Part VII (Awareness): Explain how this assignment will make you more aware of fraud & embezzlement activities. Identify and discuss a set of recommendations you can take to protect yourself and your firm if you are working. 

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