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Consider the theoretical models of fraudulent behavior, evaluate internal controls, assess fraud risk factors, and apply prevention and detection techniques. You will also analyze the overall responsibilities of the auditors to organizational stakeholders while considering applicable auditing standards. The fraud case Crisis at the Mill: Weaving an Indian Turnaround. You will introduce the subject of your case and describe the fraud scheme type. You will also analyze the type of fraud scheme by explaining the process behind which this fraud was carried out and the breakdown of the internal controls that took place. You will also discuss the risk factors in assessing this type of fraud, the potential procedures and methods that could be used to assess the risk of this fraud type, the professional responsibilities of the auditors, and the evidence needed to prove the fraud. Specifically the following critical elements must be addressed: I. Introduction: What company is the subject of the case? Describe the type of fraud that occurred. II. Analysis of Fraud Scheme Type A. Explain the process behind how frauds of this type are carried out. Provide a specific example illustrating fraud of this type. B. In this type of fraud scheme, how and where do internal controls break down? Provide examples of specific internal controls needed to reduce this type of fraud. C. What are the risk factors when assessing this type of fraud? Consider classifying the risk factors using the theoretical model such as the Fraud Triangle. D. How can analytical procedures and other detection methods be applied to assess the risk of this type of fraud? Provide specific examples of the analytical procedures and what they indicate. E. Discuss the professional responsibilities of auditors in detecting fraud. What sort of impact can an audit have on an organization? F. What evidence is needed to prove the fraud? Why? To guide your review of evidence, please review the article The Basics of Evidence for Fraud and Corruption Investigators.
Sample Solution
an emphasis on visual 3d and a sense of âfalse dangerâ all massively boost cognition and create a sense of immersion. 2. Emotional security has a massive physical impact on cognition. Safe, positive and emotionally secure situations are necessary for learning. This underscores the need to tackle cyberbullying. 3. Certain activities are better suited to non-technological solutions. A good example is texts. Neuroscience indicates that reading a physical book boosts cognition and enhances a wide range of skills to a greater extent than reading text on a virtual screen. We are already seeing a move back towards books in the classroom, especially in literacy classes. 4. The impact of screen use on developing minds continues to be controversial. There is no peer-reviewed evidence that iPads and phones negatively affect development. The moral panic about screen use is similar to the moral panics about novels, films, TV, comics and video nasties that the popular press whipped up over the last two hundred years. We do need to be mindful of the arguments coming out of this quarter and respond to them in a measured way, backed up by robust statistical evidence. 5. A number of theories that still have currency in education have been refuted. These include Left Brain/Right Brain theories and Multiple Learning Styles or Intelligences (the VAK model). We must make sure that we no longer refer to, or use these theories to inform product and marketing, even if some of our clients still use it in their practice. Similarly, we must avoid inventing our own theories of education and learning, and instead align ourselves to future peer-reviewed and validated research and thinking. Game-based learning>
an emphasis on visual 3d and a sense of âfalse dangerâ all massively boost cognition and create a sense of immersion. 2. Emotional security has a massive physical impact on cognition. Safe, positive and emotionally secure situations are necessary for learning. This underscores the need to tackle cyberbullying. 3. Certain activities are better suited to non-technological solutions. A good example is texts. Neuroscience indicates that reading a physical book boosts cognition and enhances a wide range of skills to a greater extent than reading text on a virtual screen. We are already seeing a move back towards books in the classroom, especially in literacy classes. 4. The impact of screen use on developing minds continues to be controversial. There is no peer-reviewed evidence that iPads and phones negatively affect development. The moral panic about screen use is similar to the moral panics about novels, films, TV, comics and video nasties that the popular press whipped up over the last two hundred years. We do need to be mindful of the arguments coming out of this quarter and respond to them in a measured way, backed up by robust statistical evidence. 5. A number of theories that still have currency in education have been refuted. These include Left Brain/Right Brain theories and Multiple Learning Styles or Intelligences (the VAK model). We must make sure that we no longer refer to, or use these theories to inform product and marketing, even if some of our clients still use it in their practice. Similarly, we must avoid inventing our own theories of education and learning, and instead align ourselves to future peer-reviewed and validated research and thinking. Game-based learning>
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