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Case from journal
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Reference no. JIACS20-05-10
Published by: Allied Business Academies
Originally published in: "Journal of the International Academy for Case Studies", 2014
Length: 12 pages
Data source: Published sources

Abstract

This case introduces students to a real fraud that occurred at a company called TECS. Students are introduced to the CEO of the company and his interactions with the employee who uncovers the fraud. Students get a firsthand account of the investigation as the employee investigators try to determine which employees were involved in the fraud. The employees involved in the fraud were time keepers within the company. The fraudsters were altering their time clock data to add extra hours to their paychecks. This case is targeted for students in undergraduate auditing, fraud, or forensic accounting courses. The case may be used as a take home assignment or as the focus of an in-class discussion.

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Abstract

This case introduces students to a real fraud that occurred at a company called TECS. Students are introduced to the CEO of the company and his interactions with the employee who uncovers the fraud. Students get a firsthand account of the investigation as the employee investigators try to determine which employees were involved in the fraud. The employees involved in the fraud were time keepers within the company. The fraudsters were altering their time clock data to add extra hours to their paychecks. This case is targeted for students in undergraduate auditing, fraud, or forensic accounting courses. The case may be used as a take home assignment or as the focus of an in-class discussion.

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