1) Final Project Part I Milestones 2) Final Project Part II Milestones
ACC 692 Final Project Part II Guidelines and Rubric Overview Final Project Part II is the creation of a presentation. You will randomly be placed in a pair and assigned a specific case study to analyze for yo ur final presentation. One case will be assigned to you and your partner from the following list: Case A: Fry’s Electronics – Ausaf Umar Siddiqui; Fry’ s Exec Accused of $65 Million Fraud t o Pay Off Gambling Debts Case B: PBS&J Corp – William DeLoach; Check Fraud in Miami Case C: Koss Corp – Sujata “Sue” Sachdeva; Former Koss Corporation Executive Charged in $31 Million Dollar Fraud Case D: Sandhog's Union Local 14 7 - Melissa King: Former Sandhogs Union Benefit Funds Administrator Sentenced In Manhattan Federal Court To Six Years In Prison For Embezzlement And Tax Crimes Note that while you will conduct an interview with your partner, you will create the final presentation individually . The final product represents an authentic demonstration of competency because you will prepare a visually appealing, informative, and professional presentation summarizing the fraud that occurred, listing preparations for the interviews, and structuring the interviews for both a witness (for information gathering) and a fraud suspect (to obt ain an admission of guilt). In the final portion of the presentation, you will present your report of the investigation to th e company. The objective is to successfully resolve a case of occupational fraud through the use of interview and interrogation tec hniques, working within social, legal, and ethical restraints. The project is divided into two milestones , which will be submitted at various points throughout the course to scaffold learning and ensure quality final submissions. These milestones will be submitted in Modules Six and Eight. Final Project Part II will be submitted in Module Ten. In this assign ment, you will demonstrate your mastery of the following course outcomes: • Apply theoretical models of fraudulent behavior for determining why organizational fraud occurs • Assess the ethical responsibilities of fraud investigators to internal and external stakeholders in communicating and reporting results of investigations • Evaluate the use of various types of interview and interrogation questions and techniques related to fraud for selecting the best approach • Synthesize a sequence of interview and interrog ation techniques to gather information needed for completing a fraud investigation Prompt Prepare a visually appealing, informative, and professional presentation using PowerPoint, Prezi, Present -It, or a similar software platform, of your assigned case summarizing the fraud that occurred, listing preparations for the interviews, and structuring the interviews for both a witnes s (for information gathering) and a fraud suspect (to obtain an admission of guilt). In the final portion of the presentation, pres ent your report of the investigation to the company. Specifically, the following critical elements must be addressed: I. Background : In what setting did the fraud occur? What type of fraud occurred? How was it discovered? II. Fraud Scheme A. Describe the fraud sc heme and how frauds of this type are carried out. Provide examples of internal control weaknesses th at allowed this fraud to occur. B. What were the red flags that signaled the fraud? Why was each red flag significant? III. Evidence/ Documentation A. What evidence is needed to prove the fraud? How will this evi dence be used in the interview? B. What documentation would you collect to prove the fraud? How will this document ation be used in the interview? IV. Interview – Witness A. Who would you interview to gather in formation needed in the investigation? How could you determine the importance of the informa tion the witness could provide? B. What information would you obtain? What types of questions or approach would best be utili zed to obtain this information? C. Structure your interview questions for your witness to obtain the relevant information and ensure they are in a logical order and fashion. V. Interview – Suspect A. Explain the approach you would take with the suspect. Why would this be the most eff ective or appropriate approach? B. What types of questions would you use with the suspect? Why? C. Structure a set of interview questions to be used to develop rapport and obtain an admission of guilt from the suspect. VI. Communication A. Prepare a fraud investigator’s report of investigation communicating results of the investigation to management. You should mention who the guilty party or parties are and how you deduced th eir guilt and in volvement in the investigation. B. Discuss the fraud investigator’s responsibilities in communicating the fraud to external stakeholders, such a s federal or state prosecutors. Milestones Part II Milestone One : Background and Fraud Scheme (Sec tions I and II) In Module Six , you will submit a written report containing the background of the fraud (setting, type of fraud, discovery, etc.) as well a s the fraud scheme of you and your partner’s assigned case. This milestone will be graded with the Mil estone One Part II Rubric. Part II Milestone Two : Evidence and Interviews (Sections III, IV, and V) In Module Eight , you will submit the analyzed evidence and documentation as related to you and your partner’s assigned case. You will also d iscuss your ap proach to interviewing both a witness and a suspect in the case. This milestone will be graded with the Milestone Two Part II Rubric. Part II Final Submission: Presentation In Module Ten , you will submit your final presentation. It should be a complete, polished artifact containing all of the critical elements of the final product, as well as Section IV (Communication). It should reflect the incorporation of feedback gained throughout the course. This submission will be graded with the Final Project Part II Rubric. Final Project Part II Rubric Guidelines for Submission: Your p resentation (PowerPoint, Prezi, Present -It, or other software ) should be 10 –12 slides, excluding title page and r eference slide. Critical Elements Exemplary (100%) Proficient (90%) Needs Improvement (70%) Not Evident (0%) Value Background Meets “Proficient” criteria and description is exceptionally clear and contextualized Describes the setting in which the fraud occurred, the type of fraud, and how it was discovered Describes the setting in which the fraud occurred, the type of fraud, and how it was discovered , but description is cursory or contains inaccuracies Does not describe setting in which the fraud o ccurred, the type of fraud, and how it was discovered 7.5 Fraud Scheme: Fraud Scheme Meets “Proficient” criteria and offers keen insight into the relationship between fraud types and internal control weaknesses Describes the fraud scheme and how frauds of this type are carried out and provides examples of internal control weaknesses that allow the fraud to occur Describes the fraud scheme and how frauds of this type are carried out but does not provide examples of internal control weaknesses that allow the fraud to occur , or description is cursory or contains inaccuracies Does not describe the fraud scheme and how frauds of this type are carried out 7.5 Fraud Scheme: Red Flags Meets “Proficient” criteria and cites specific, relevant examples to substantiate claims Discusses the red flags that signaled the fraud and why each red flag was significant Discusses the red flags that signaled the fraud but does not discuss why each red flag is significant , or discussion is cursory or contains inaccuracies Does not discuss the red flags that signaled the fraud 7.5 Evidence / Documentation: Evidence Meets “Proficient” criteria and demonstrates a nuanced understanding of the relevance of evidence in an interview Explains what evidence is needed to prove the fraud and how the evidence will be used in the interview Explains what evidence is need ed to prove the fraud but does not explain how the evidence will be used in the interview , or explanation is cursory or contains inaccuracies Does not explain what evidence is needed to prove the fraud 7.5 Evidence / Documentation:Documentation Meets “Proficient” criteria and demonstrates a nuanced understanding of the relevance of documentation in an interview Explains what documentation would be collected to prove the fraud and how the documentation will be used in the interview Explains what documentation would be collected to prove the fraud but does not explain how the documentation will be used in the interview , or explanation is cursory or contains inaccuracies Does not explain what documentation would be collected to prove t he fraud 7.5 Interview – Witness: Who Meets “Proficient” criteria and determination is well supported and logical Determines who would be interviewed to gather information for the investigation and the importance of the information the witness could prov ide Determines who would be interviewed to gather information for the investigation but does not determine the importance of the information the witness could provide , or determination is illogical Does not determine who would be interviewed to gather info rmation for the investigation 7.5 Interview – Witness: Information Meets “Proficient” criteria and cites scholarly research that is aligned with the suggested approach Explains what information would be obtained and the types of questions or approach that would be best utilized to obtain the information Explains what information would be obtained and the types of questions or approach that would be best utilized to obtain the information , but explanation is cursory or contains inaccuracies Does not explain what information would be obtained 7.5 Interview – Witness: Witness Meets “Proficient” criteria and interview is structured in a “introductory, informational, closing” manner Structure s interview questions for the witness to obtain the relevant information and ensures they are in a logical order and fashion Structures interview questions for the witness to obtain the relevant information , but questions are not in a logical order or fash ion Does not structure interview questions for the witness to obtain the relevant information 7.5 Interview – Suspect: Approach Meets “Proficient” criteria and gives specific examples to illustrate why the approach is best Explains the approach you would take with the suspect and defends why it would be the most effective or appropriate approach Explains the approach you would take with the suspect but does not defend why it would be the most effective or appropriate approac h, or defense is illogical Does not explain the approach you would take with the suspect 7.5 Interview – Suspect: Types of Questions Meets “Proficient” criteria and provides examples of suspect responses or behavior that would indicate deception Explains the types of questions you would use with the suspect and supports rationale Explains the types of questions you would use with the suspect but does not support rationale , or support is illogical Does not explain the types of questions you would u se with the suspect 7.5 Interview – Suspect: Rapport and Admission of Guilt Meets “Proficient” criteria and interview questions are structured in a logical order Structures a set of interview questions to effectively develop rapport and obtain an admission of guilt Structures a set of interview questions to develop rapport and obtain an admission of guilt but questions are not constructed effectively to achieve intended goals Does not structure a set of interview questions for the suspect 7.5 Communication:
Results of the Investigation Meets “Proficient” criteria and discusses how management will use the results Prepares a fraud investigator’s report of investigation to communicate the results of the investigation to management Prepares a frau d investigator’s report of investigation to communicate the results of the investigation to management , but report is cursory or contains inaccuracies Does not prepare a fraud investigator’s report of investigation 7.5 Communication:
Fraud Investigator’s Responsibilities Meets “Proficient” criteria and provides examples of how stakeholders will use the information Discusses the fraud investigator’s responsibilities in communicating the fraud to external stakeholders Discusses the fraud investigator’s resp onsibilities in communicating the fraud to external stakeholders , but discussion is cursory or contains inaccuracies Does not discuss the fraud investigator’s responsibilities in communicating the fraud to external stakeholders 7.5 Articulation of Response Submission is free of errors related to citations, grammar, spelling, syntax, and organization and is presented in a professional and easy -to- read format Submission has no major errors related to citations, grammar, spelling, synta x, or organization Submission has major errors related to citations, grammar, spelling, syntax, or organization that negatively impact readability and articulation of main ideas Submission has critical errors related to citations, grammar, spelling, syntax , or organization that prevent understanding of ideas 2.5 Total 100%
