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Fraud at a public authority

Author

Listed:
  • Brucker, William G.
  • Rebele, James E.

Abstract

This case describes a fraud committed at a public authority which operated a municipal facility that was used for sporting events and concerts. The fraud was committed by the authority’s chief accounting officer who stole tens of thousands of dollars in cash over a period of several years. The case describes how the cash was stolen and concealed by the authority’s chief accountant. Case questions ask students to identify internal control weaknesses that allowed the fraud to be committed, recommend improvements to internal controls, and identify how the auditor should have searched for the fraud. Assessment evidence indicates that the case is effective in meeting identified learning objectives. The case has been used in the first auditing course, and it would also be suitable for use in a forensic accounting course.

Suggested Citation

  • Brucker, William G. & Rebele, James E., 2010. "Fraud at a public authority," Journal of Accounting Education, Elsevier, vol. 28(1), pages 26-37.
    • Handle: RePEc:eee:joaced:v:28:y:2010:i:1:p:26-37
    DOI: 10.1016/j.jaccedu.2010.10.001
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    Cited by:

    1. Said, Jamaliah & Alam, Md. Mahmudul & Karim, Zulyanti Abdul & Johari, Razana Juhaida, 2019. "Integrating Religiosity into Fraud Triangle Theory: Findings on Malaysian Police Officers," SocArXiv sy65n, Center for Open Science.
    2. Hansen, James C., 2010. "Where were the auditors? Using AAERs in introductory or advanced auditing courses," Journal of Accounting Education, Elsevier, vol. 28(2), pages 114-127.
    3. Brezina, Matthew & Casey, Ryan J. & Grenier, Jonathan H. & Reffett, Andrew B., 2012. "The SMU football recruiting scandal: A primer on compliance auditing and forensic investigations," Journal of Accounting Education, Elsevier, vol. 30(2), pages 233-247.

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