A key project for the Anti-Fraud Collaboration is its case studies. These are a series of hypothetical fraud scenarios, which are modeled on the Harvard Business School case method. Those using the case—whether students or professionals—start with a set of facts about a company. They then can discuss and better understand what could have been done to improve that environment and mitigate the risk of fraud.

ANTI-FRAUD COLLABORATION CASE STUDIES

The LDC Cloud Systems Case Study is another installment in the Anti-Fraud Collaboration’s successful series of case studies. Participants in case study teachings start with a hypothetical scenario about a fictional company dealing with a fraud. Guided by an instructor, they then discuss what could have been done to address the situation.

Each case study published by the Anti-Fraud Collaboration comes with a companion Discussion Guide that offers a blueprint to help experienced trainers and educators lead an interactive discussion. The Discussion Guides are specially designed for individuals trained in case method teaching.

The Carolina Wilderness Outfitters Case Study explores potential material fraud at a fictitious public company. The case is designed to facilitate a discussion about what steps to take when fraud is suspected in an organization. The case study also aims to raise awareness of the environments in which financial reporting fraud might flourish and engage audit committees, financial executives, and internal and external auditors in a discussion about mitigating the risks of fraud. Carolina Wilderness Outfitters comes with two scenarios (A and B) to provide an extra dimension to the discussion.

The Hollate Manufacturing Case Study examines a potential material fraud at a fictional manufacturing company in order to raise awareness of environments in which financial reporting fraud might flourish. The Case Study and companion Discussion Guide provide a roadmap to help members of the financial reporting supply chain – audit committees, financial executives and internal and external auditors – engage in interactive discussions on stopping a fraud once it has been identified.

CASE STUDY DISCUSSION GUIDES

For all Anti-Fraud Collaboration case studies, the companion Discussion Guide offers a blueprint to help experienced trainers and educators lead an interactive discussion based on the Case Study with members of the financial reporting supply chain and others with an interest in fraud deterrence and detection. The Discussion Guides are specially designed for individuals trained in case method teaching. If you have experience in leading education or training programs, and wish to request a free copy of both or one of the Discussion Guides, please