Case - You have been asked by ABC Co to investigate

Case Information:

You have been asked by ABC Co to investigate possible fraud. The company has provided you with 3 Excel files (customer list, unpaid invoices, and shipping list) and the results of a preliminary analysis done in IDEA. The files are attached with this assignment.

The first analysis done in IDEA was completed by joining the customer and unpaid invoice file to see if there were any transactions between the 2 files that did not have matching customer numbers (Result #1).  The 2nd analysis done in IDEA was completed by joining the unpaid invoice file and the shipping file to see if there were any transactions between the 2 files that did not have matching invoice numbers (Result #2).

Analysis Requirements:

Based on your readings, current literature, and the Fraud Examiners Manual analyze the results and include the following in your discussions: 

· Identify what this data analysis indicates as far as the possibility of fraud you think may have been committed and what indication led you to the conclusion that fraud may or may not have been committed in this case.  What would you do next in your investigation?

· How would you prevent these unusual transactions from happening in the future? Using the Fraud Examiner's Manual Appendix C: Sample Forms locate the Fraud Incident Report Log. You will be creating a similar form and filling out this form specifically for this case. If you would like, you can run other commands using IDEA on this data to generate additional reports to support your conclusions.

Writing Requirements: 3 pages  including the Fraud Incident Report (not including title, abstract, or reference page) in proper APA format and any special format required in this case with a minimum of 3 scholarly sources not including the textbook.