- Describe the purpose of internal controls. What are the advantages and disadvantages associated with internal controls?
- Who should establish internal controls? How can they determine if they are operating effectively?
- Describe the elements of the fraud triangle. Provide an example of each.
- How does fraud involving cash compare with financial statement fraud?
- Outline an anti-fraud program that you would implement at a current or previous employer. How would it benefit both internal and external stakeholders?
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