Scenario
You are an internal auditor for Magenta Consulting Group. Your manager is concerned that your organization might be susceptible to fraud committed by employees. To identify areas of weakness in your organization, your manager has asked you to review a fraud case. After your review, your manager has tasked you with creating a presentation explaining how the fraud triangle applies to the case. You’ve also been asked to explain how internal controls relate to the opportunity component of the fraud triangle. Your manager plans to use the presentation in the next team meeting to raise awareness of employee-committed fraud.
The skills practiced in this presentation will help to support you in your project.
Directions
Using the template in the What to Submit section and the fraud case in the Supporting Materials section, create a PowerPoint presentation highlighting the components of the fraud triangle.
Specifically, you must address the following rubric criteria:
- Explain how each component of the fraud triangle applies to the scenario.
- Provide a rationale for how internal controls could remove the opportunity component of the fraud triangle.
- Evaluate the role of internal controls in fraud prevention and detection in the organization.
- Describe the behavioral characteristics of the fraudster in the scenario.
What to Submit
Submit your 6-slide Microsoft PowerPoint presentation with all the required sections by completing the Module Three Presentation Template. Sources should be cited according to APA style.
Supporting Materials
The following resource supports your work on this assignment:
Resource: Magenta Consulting Group Fraud Case This document will clarify the background of the scenario.