Writing Assignment #3
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.
• Section 1 (Facts of the Case): Provide a summary of the facts of the case. Assume the reader has no information about the case. Be sure to include what punishment was given out.
• Section 2 (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.
• Section 3 (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 this from happening again in this case or any other case.
• Section 4 (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.
• Page Length: Your response should not exceed five pages. Each paragraph must be singled spacing with double-spacing between paragraphs. No cover/title page is needed; however, you must include the title of your assignment as a heading on the first page. Note that the reference page and appendix, if provided are excluded from the page count.
• References: You will need to include at least four literary references and at least four in-text citations to support your paper. These references must be related directly to the topics covered in the paper. References & citations must be properly formatted as noted below.
• Headings: You will need to use headings (short, brief, and centered) to separate each area of your paper. Your headings should have an appropriate title, instead of ones like Section 4.
• Margins & Font Sizes: Use standard margins (minimum .5″; maximum 1.5″) and standard font size (minimum 10 point; maximum 12 point) in your paper.
• Writing Style: APA7 is the preferred writing style. Please consult the UMGC Effective Writing Center (http://www.umgc.edu/writingcenter/index.cfm) for assistance regarding formatting your paper and references via APA7.
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