Subject category:
Finance, Accounting and Control
Published by:
Allied Business Academies
Length: 12 pages
Data source: Published sources
Share a link:
https://casecent.re/p/156312
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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.
About
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.