Assignment Instructions
Use SEC Accounting and Auditing Enforcement Releases to research a fraud action by the SEC. You will explain how the fraud triangle helps in conducting an investigation. The resources linked in the first study of Unit 1 may be of use to you.
Submit a brief report on exercise in a Word document. Cite appropriate accounting standards to support your answers to the case scenario.
Submission Requirements
Written communication: Written communication is free of errors that detract from the overall message.
APA formatting: Resources and citations are formatted according to APA (current edition) style and formatting.
Length: 3-4 double-spaced, typed pages, including cover and reference pages.
Font and font size: Times New Roman, 12 point.
Exercise
Access a recently issued SEC Accounting and Auditing Enforcement Release related to a fraud action (www.sec.gov/divisions/enforce/friactions.shtml), and determine incentive(s)/pressure to commit the fraud, accounting issue(s), and the motive for the fraud.