The AICPA Forensic and Litigation Services (FLS) Fraud Task Force developed the Business Fraud Risk Framework to help practitioners consider which types of frauds are most common in each segment of a business. The Forensic Accounting Case Summaries: Fraud Collection contains real-world cases that take the Framework from theory to reality. Practitioners, educators, and presenters can use these cases to learn:
Relevant facts of the case
The procedures that were performed
How practitioners approached and investigated fraud
Results of the