Disscusion Questions

Operational Auditing and Fraud Examination. Discussion Questions

• What types of people commit fraud?
• What motivates people to commit fraud?
• What is the fraud triangle, and why is it important?
• What is the fraud scale, and how does it relate to pressure, opportunity, and integrity?
• What are some different types of pressures?
• What are some of the internal controls that prevent and/or detect fraudulent behavior?
• What are some common factors that provide opportunities for fraud?
• How does rationalization contribute to fraud?
• What were Jim Bakker’s pressures, opportunities, and rationalizations to commit fraud?
• In what ways did Dr. Sam Waksal rationalize his illegal and unethical actions?
• What is power?
• How is power used to influence another person to participate in an already existing fraud scheme?