- Based on your research, evaluate the type of asset misappropriations that occurred at the organization, and assess the factors that contributed to the misappropriation. Give your opinion on whether poor management or lack of management played a role in the asset misappropriation. Provide support for your rationale.
- Evaluate the legal mechanisms that could have been used to recover assets through the civil and criminal justice systems. Assess whether the civil and criminal justice systems did an effective job in recovering the organization’s assets. Provide support for your rationale.
- Assess management’s responsibility to share information related to the breach with various stakeholder groups, indicating what should be shared and how. Provide support for your rationale.
- Review AICPA Statements on Auditing Standard (SAS) No. 99, “ Risk Factors Relating to Misstatements Arising from Misappropriation of Assets”, found within the text. Assess SAS 99 risk factors and discuss if the risk factors were prevalent in the organization you researched. Give your opinion on whether or not organizations should implement a plan that reviews risk factors on a regular basis to determine if fraud has occurred. Explain why or why not.
- Review the corporate governance plan of the organization you researched, evaluate the effectiveness of the plan, and make suggestions for improvements to protect the stakeholders. Provide support for your rationale.
- Recommend a fraud prevention plan for this organization. Determine what positive or negative consequences this fraud prevention plan might have on employees’ morale and the public perception of the organization.
- Use at least four (4) quality resources in this assignment. Note: Wikipedia and similar Websites do not qualify as quality resources.
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