Discussion 1
Based on authoritative sources (including peer reviewed articles from the library, Fraud Examiners Manual, etc), give an example of a particular situation when it would be necessary to conduct a fraud examination rather than just a standard financial audit for a long-time client. Include in your discussion some "red flags" that may lead you to this conclusion and what evidence you would gather relating to this situation. You can base the situation on your current or past work experience. For example, if you work in banking what would prompt a fraud audit in banking and what evidence would you obtain to prove fraud?
Discussion 2
Review the latest ACFE's Report to the Nations on Occupational Fraud and Abuse and comment on what you found. In your discussion include one area of fraud that may have surprised you, what you think is necessary to prevent or at least minimize this type of fraud, and what current techniques could be used to uncover this type of fraud. Be sure to give examples and back up your comments with authoritative sources.
The response should include a reference list. Double-space, using Times New Roman 12 pnt font, one-inch margins, and APA style of writing and citations.