個案資料

<p align="justify">On May 5, 2023, Vicky Poirier received a call from Daniel Chen, vice-president of finance at Freeze Inc. After receiving an internal tip, Chen was calling to ask her to investigate a potential case of collusion involving one of his colleagues. As president of Quantum Juricomptable Inc. (Quantum), Poirier had to discuss the issues and challenges of this potential mandate with her team before deciding whether to accept it. Quantum’s investigation team, including forensic accountants, planned and performed an investigation to verify whether these allegations were true and prepared a forensic accounting report for a special committee at Freeze. The consequences of this report would be significant for the organization. How should the Freeze react to the report’s findings? What were the issues and challenges underlying any decision to dismiss the wrongdoers? Should Freeze dismiss them?<br><br>This case extends into a supplementary B-case, which introduces a new decision point (see product W33372).

<p align="justify">This case is suitable for graduate- and executive-level courses in forensic accounting, accounting, management, risk management, leadership, fraud prevention and detection, and ethics.<br><br>The case presents an overview of the work of a forensic accounting firm like Quantum and deals with a specific mandate relative to the investigation of fraud following receipt of a internal whistle-blowing allegation. It also highlights the difficulties and challenges faced by an organization that is a victim of fraud and for its senior managers and board of directors once they receive a forensic accounting report. It also provides a comprehensive description of the planning and execution of a forensic accounting investigation. After working through the case and assignment questions, students will be able to<br><br><ul><li>analyze the challenges following an internal whistle-blowing allegation;</li><li>explain the challenges for a forensic accounting firm of accepting such a mandate;</li><li>examine the costs and benefits of accepting such a mandate;</li><li>understand the roles of forensic accountants and fraud investigators;</li><li>explain whistle-blowing issues;</li><li>analyze the methodology of conducting a fraud examination;</li><li>understand how to detect fraud schemes and identify unethical practices;</li><li>understand the purpose of a forensic accounting investigation;</li><li>understand the process of conducting a fraud investigation;</li><li>explain the issues relevant to the consequences of a whistle-blowing investigation;</li><li>analyze the consequences of a fraud investigation explain corporate governance challenges;</li><li>examine the impacts of whistle-blowing allegations and fraud investigations on controls and corporate governance;</li><li>analyze ways to restore confidence after discovering fraudulent practices; and improve their critical thinking.</li></ul>

• forensic accounting
• accounting
• management
• risk management
• leadership
• fraud prevention and detection
• ethics
• Quantum Juricomptable Inc.
• fraud
• risk management
• corruption
• conflict of interest
• investigation
• internal tip
• collusion
• special committee
• whistle-blowing
• fraud investigation
• corporate governance
• fraud schemes
• unethical practices