corporate fraud cases

There have been numerous corporate fraud cases in the past decades, most of which caused

the companies affected to subsequently experience financial difficulties and embarrassment.

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Select three examples of a fraud case, one from each location namely, Australia, Asia and

European (including United Kingdom) countries. Each case study must involve the following

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different types of fraud: one example of financial statement fraud, one example of asset

misappropriation and one example of corruption. Address the following questions regarding

each case study:

(i) Describe the type of fraud, how it was conducted, the extent to which the fraud

occurred (duration, amount), how the fraud was uncovered and recommend ways

in which the board, internal auditor and external auditor could have assisted in

fraud prevention and detection.

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