snhu ACC 692 Part I Milestone Two

ACC 692 Part I Milestone Two Guidelines and Rubric
Overview: Part I of the final project is a case analysis in which you will analyze the HealthSouth case in terms of fraud theory and discuss social, legal, and ethical
aspects of a fraud investigation. Specifically, you will explain what fraud was committed, who perpetrated the fraud and why, how the fraud was able to occur,
and the time span of the fraud.
Prompt: Submit your discussion of what theoretical model best applies to the HealthSouth fraud scheme. Additionally, analyze the ethical framework related to
the case, such as the importance of the investigator’s adherence to the ACFE Code of Ethics.
Specifically, the following critical elements must be addressed:
I. III. Theoretical Model of Fraud
A. What theoretical model of fraud best applies to this fraud scheme? Defend your response.
B. Discuss the fraud scheme using the theoretical model. Be sure to provide examples illustrating the scheme in terms of the fraud model.
C. Based on the theoretical model you selected, what motivations existed to commit the fraud? Provide specific examples of behavior or situations
to illustrate these motivations.
Ethical Framework
A. The Certified Fraud Examiner designation is a global designation; therefore, in a general nature, discuss the importance of the fraud
investigator’s adherence to the components of the Association of Certified Fraud Examiners (ACFE) code of ethics.
B. Discuss the importance of the fraud investigator’s adherence to the components of the ACFE code of ethics, specifically in this case, including:
1. Client confidentiality
2. Integrity
3. Objectivity
C. How could deception have been used in the interviewing? Ethically speaking, is this an appropriate way to obtain information?
D. Based on your responses, explain what your ethical framework would look like in relation to appropriate standards of conduct in conducting
investigations. Rubric
Guidelines for Submission: Your case analysis must be submitted as a 3- to 4-page Microsoft Word document with double spacing, 12-point Times New Roman
font, one-inch margins, and at least three sources cited in APA format.
Instructor Feedback: This activity uses an integrated rubric in Blackboard. Students can view instructor feedback in the Grade Center. For more information,
review these instructions.
Critical Elements
Theoretical Model of
Fraud: Best Applies Proficient (100%)
Determines the theoretical
model of fraud that best applies
to this fraud scheme and
defends response Theoretical Model of
Fraud: Fraud Scheme Discusses the fraud scheme
using the theoretical model and
provides examples illustrating
the scheme in terms of the fraud
model
Determines the motivations that
existed to commit the fraud
based on the theoretical model
and provides specific examples
of behavior or situation to
illustrate the motivations Theoretical Model of
Fraud: Motivations Ethical Framework: Global
Designation Discusses the importance of the
investigator’s adherence to the
components of the ACFE code of
ethics Ethical Framework: Client
Confidentiality Discusses the importance of the
investigator’s adherence to the
ACFE code of ethics in this case
specifically related to client
confidentiality Needs Improvement (75%)
Determines the theoretical
model of fraud that best applies
to this fraud scheme, but
defense is cursory or contains
inaccuracies
Discusses the fraud scheme
using the theoretical model but
does not provide examples, or
discussion is cursory or contains
inaccuracies
Determines the motivations that
existed to commit the fraud but
does not base determination on
the theoretical model or does
not provide examples, or
determination contains
inaccuracies
Discusses the importance of the
investigator’s adherence to the
components of the ACFE code of
ethics, but discussion is cursory
or contains inaccuracies
Discusses the importance of the
investigator’s adherence to the
ACFE code of ethics in this case
specifically related to client
confidentiality, but discussion is
cursory or contains inaccuracies Not Evident (0%)
Does not determine the
theoretical model of fraud that
best applies to this fraud scheme Value
10 Does not discuss the fraud
scheme using the theoretical
model 10 Does not determine the
motivations that existed to
commit the fraud 10 Does not discuss the importance
of the investigator’s adherence
to the components of the ACFE
code of ethics 10 Does not discuss the importance
of the investigator’s adherence
to the ACFE code of ethics in this
case specifically related to client
confidentiality 10 Ethical Framework:
Integrity Discusses the importance of the
investigator’s adherence to the
ACFE code of ethics in this case
specifically related to integrity Ethical Framework:
Objectivity Discusses the importance of the
investigator’s adherence to the
ACFE code of ethics in this case
specifically related to objectivity Ethical Framework:
Deception Explains how deception could
have been used in the
interviewing and whether it is an
ethically appropriate way to
obtain information Ethical Framework:
Framework Explains personal ethical
framework in relation to
appropriate standards of
conduct in conducting
investigations based on
responses Articulation of Response Submission has no major errors
related to citations, grammar,
spelling, syntax, or organization Discusses the importance of the
investigator’s adherence to the
ACFE code of ethics in this case
specifically related to integrity,
but discussion is cursory or
contains inaccuracies
Discusses the importance of the
investigator’s adherence to the
ACFE code of ethics in this case
specifically related to objectivity,
but discussion is cursory or
contains inaccuracies
Explains how deception could
have been used in the
interviewing but does not
explain whether it is an ethically
appropriate way to obtain
information, or explanation is
cursory or contains inaccuracies
Explains personal ethical
framework in relation to
appropriate standards of
conduct in conducting
investigations but does not base
framework on responses, or
framework is cursory or illogical
Submission has major errors
related to citations, grammar,
spelling, syntax, or organization
that negatively impact
readability and articulation of
main ideas Does not discuss the importance
of the investigator’s adherence
to the ACFE code of ethics in this
case specifically related to
integrity 10 Does not discuss the importance
of the investigator’s adherence
to the ACFE code of ethics in this
case specifically related to
objectivity 10 Does not explain how deception
could have been used in the
interviewing 10 Does not explain personal
ethical framework in relation to
appropriate standards of
conduct in conducting
investigations based on
responses 10 Submission has critical errors
related to citations, grammar,
spelling, syntax, or organization
that prevent understanding of
ideas 10 Total 100%