Case Studies in Occupational Fraud II presents real-life cases investigated by two fraud examiners—Jean-Francois Legault and Richard Woodford— featured in the ACFE’s Computer Fraud Casebook: The Bites that Byte. Although each case study is as unique as its author, both case studies drive home a number of universal themes. For example, frauds can often be prevented with the most basic control procedures; if proper controls are in place, occupational fraud is much harder to commit without being detected. Additionally, frauds involve human failings that lead trusted people to violate that trust; in order to deter occupational fraud, we must understand this human factor.
Case I: Triple Threat
The first case study involves a fraud at MPO, a telecommunications company, that Jean-Francois Legault, CISA, CISSP, was called on to investigate upon the discovery of unusually high bonus payouts to MPO’s call-center agents. As told from Mr. Legault΄s perspective, this case study provides an insider look at the specific fraud schemes uncovered and highlights the detective and preventive measures needed to reduce fraud risk.
Case II: Do As I Say, Not As I Do
In the second case study, Richard F. Woodford Jr., J.D., CFE, uses the fraud triangle, along with other fraud concepts, to explain the role of opportunity, motivation, and rationalization in the credit card misuse scheme that he investigated at Media Research Group.
You will learn:
- Common occupational fraud schemes, including bonus manipulation and credit card schemes
- How frauds are perpetrated and how they impact their victims
- Valuable lessons from real fraud examinations
- Important measures to take prevent the same schemes from happening to you or your clients
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Last updated: April 2010.
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Please Note: All self-study course exams must be completed within one year of purchase date to receive CPE credit.
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