個案資料

This is the supplemental B-case for product W33370.

<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, ethics. The B-case can be used to discuss topics such as corporate governance, ethics, fraud prevention and detection, leadership, corruption, risk management, conflict of interests, whistleblowing, forensic accounting, investigation, and control. This case is meant to highlight the difficulties and challenges faced by an organization that is a victim of fraud and for its senior management and board of directors after they receive a forensic accounting report. In particular, students will be “sensitized” to the impact of forensic accounting reports on organizations. In addition, the case provides a comprehensive description of the planning and execution of a forensic accounting mandate. After working through the case and assignment questions, students will be able to do the following:<br><br><ul><li>Analyze challenges after receiving the forensic accounting report.</li><li>Understand the role of a forensic accounting mandate.</li><li>Explain issues tied to whistleblowing consequences.</li><li>Explain corporate governance challenges.</li><li>Examine the impact of whistleblowing and fraud investigation on controls and corporate governance.</li><li>Analyze how to restore confidence after discovering a fraud.</li><li>Understand the process of conducting a fraud examination.</li><li>Analyze the consequences of a fraud examination.</li><li>Improve 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