Milestone Guidelines Assignment
Overview: Part I of the final project is a case analysis in which you will analyze the HealthSouth case in terms of fraud theory and discuss social, legal, and ethical aspects of a fraud investigation. Specifically, you will explain what fraud was committed, who perpetrated the fraud and why, how the fraud was able to occur, and the time span of the fraud.
Prompt: Submit your discussion of what theoretical model best applies to the HealthSouth fraud scheme. Additionally, analyze the ethical framework related to the case, such as the importance of the investigator's adherence to the ACFE Code of Ethics.
Specifically, the following critical elements must be addressed:
I. Theoretical Model of Fraud
A. What theoretical model of fraud best applies to this fraud scheme? Defend your response.
B. Discuss the fraud scheme using the theoretical model. Be sure to provide examples illustrating the scheme in terms of the fraud model.
C. Based on the theoretical model you selected, what motivations existed to commit the fraud? Provide specific examples of behavior or situations to illustrate these motivations.
Ethical Framework
A. The Certified Fraud Examiner designation is a global designation; therefore, in a general nature, discuss the importance of the fraud investigator's adherence to the components of the Association of Certified Fraud Examiners (ACFE) code of ethics.
B. Discuss the importance of the fraud investigator's adherence to the components of the ACFE code of ethics, specifically in this case, including:
1. Client confidentiality
2. Integrity
3. Objectivity
C. How could deception have been used in the interviewing? Ethically speaking, is this an appropriate way to obtain information?
D. Based on your responses, explain what your ethical framework would look like in relation to appropriate standards of conduct in conducting investigations.