Specifically, the following critical elements must be addressed:
Development of Hypothesis
Using an analysis of the fraud triangle and potential red flags, what types of fraud could be occurring in the company?
What preventive or detective controls are present or absent that would safeguard against fraud? Support your response.
What is your fraud hypothesis? Why do you feel fraud is occurring at this company?
Based on your hypothesis, what are appropriate ways to collect evidence without violating professional standards such as the American Institute of CPAs (AICPA) code of conduct?
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