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 Bytes that Bite. 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's 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 How To:
Examine and identify common occupational fraud schemes, including bonus manipulation and credit card schemes
Implement appropriate responses to detected incidents of occupational fraud
Evaluate factors that lead to fraud at organizations
Employ measures to prevent and detect similar schemes from occurring to your organization and clients
Field of study: Specialized Knowledge and Applications
Last updated: May 2014
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Table of Contents:
Lesson 1: Course Introduction
Lesson 2: Introduction to Case Study I
Lesson 3: Fraud Is Suspected
Lesson 4: Motivation and Opportunity for Fraud
Lesson 5: Scheme One - Avoiding Sales of Prepaid Service
Lesson 6: Scheme Two - Creating a Second User Account
Lesson 7: Scheme Three - Hiding Prepaid Account Activations
Lesson 8: Lessons Learned
Lesson 9: Recommendations to Prevent Future Occurrences
Lesson 10: Case Study I Review Questions
Lesson 11: Introduction to Case Study II
Lesson 12: Background Information on Danny
Lesson 13: Red Flags
Lesson 14: The Complaint
Lesson 15: Taking a Closer Look
Lesson 16: The Investigation
Lesson 17: The Confession
Lesson 18: In Violation of Public Trust
Lesson 19: Lessons Learned
Lesson 20: Recommendations to Prevent Future Occurrences
Lesson 21: Case Study II Review Questions
Lesson 22: Preventing Similar Occupational Frauds
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