Case Studies in Occupational Fraud I (Online Self-Study)

Case Studies I

CPE Credit: 3
Course Level: Basic
Prerequisite: None


Fraud is not committed by accounting systems or computers. It is carried out by living, breathing human beings who outwardly seem no different from you and me. Occupational frauds—schemes in which an individual uses his occupation for personal enrichment through the deliberate misuse of his employing organization’s resources—are all too common; nearly every company has been a victim or will be in the future.


Case Studies in Occupational Fraud highlights two case studies featured in the ACFE’s Fraud Casebook: Lessons from the Bad Side of Business. Each case presents important background information about the fraud case, walks you through the investigation and presents lessons learned and recommendations to prevent a future occurrence. Both cases are supplemented by video commentary from the case study authors.

Case I: Her Passion for Fashion 

The first case study presented involves a fraud Bethmara Kessler, CFE, CISA, investigated for a fashion retailer called Mod Fashions, Inc. As told from Ms. Kessler’s perspective, this case study provides an expert’s perspective of the fraud and highlights the skills necessary to understand, detect and prevent such schemes.


Case II: They Didn’t Know Jack 

The second case study discussed involves a fraud that Janet M. McHard, CFE, CPA, CFD, encountered at Garden Grove, a retailer specializing in dry-weather plants. As told from Ms. McHard’s perspective, this case study provides an insider’s look at fraud in the hope that other organizations can avert some of the mistakes made by the victim company.

You Will Learn How To:

Identify common occupational fraud schemes, including false expense reports and false billing schemes

Recognize the manner in which frauds are perpetrated and how victims are impacted

Assess lessons learned from exploring real fraud examinations

Employ preventative measures to reduce the chances that your organization is victimized by similar frauds


Preview Course


Field of study: Specialized Knowledge and Applications

Last updated: May 2014


ACFE Ordering and Return Policy 


Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once. 

Table of Contents: 


Lesson 1: Course Introduction

Lesson 2: Introduction to Case Study I

Lesson 3: The Internal Audit

Lesson 4: The Investigation

Lesson 5: The Fraudulent Five

Lesson 6: Background Information on Bobbi Jean

Lesson 7: Confronting the Fraudulent Five

Lesson 8: Tying the Case Together

Lesson 9: The Outcome

Lesson 10: Her Passion for Fashion

Lesson 11: Lessons Learned

Lesson 12: Recommendations to Prevent Future Occurrences

Lesson 13: Case Study I Review Questions

Lesson 14: Introduction to Case Study II

Lesson 15: Beginning the Fraud Examination

Lesson 16: Background Information on Jack

Lesson 17: May I Quote You on That

Lesson 18: Wired Up

Lesson 19: Just the Facts, Ma'am

Lesson 20: Lessons Learned and Recommendations

Lesson 21: Case Study II Review Questions

Lesson 22: Conclusion


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System requirements:


Internet access: High-speed connection recommended

Free Adobe Flash Player 

Speakers required for video sound

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