Enhancing Auditors' Ability to Identify Opportunities to Commit Fraud: Instructional Resource Cases

Research suggests that audit team members, especially staff, may lack the necessary training to be able to identify fraud risks and to develop appropriate responses to identified fraud risks (e.g., Pearson and Singleton 2008; Knapp and Knapp 2001; Braun 2000; Zimbelman 1997). This lack of training may be particularly acute with respect to the perpetration of fraud in automated environments (Filipek 2007). The case studies are designed to improve undergraduate auditing, accounting information systems, and forensic accounting students' abilities to recognize and respond to indicators of fraud and general information technology (IT) control weaknesses.