The Ex-Files, A Payroll Teaching Case

ABSTRACT Designed to be used in undergraduate or master’s level courses auditing forensic accounting, this case asks students evaluate a private construction company’s financial information determine if fraud has occurred. Through evaluation, develop knowledge of the payroll cycle, control risk, audit planning, evidence, and analysis. Based on an actual incident, illustrates investigation account analysis performed by fourth-year student. In conducting case, are asked analyze internal controls, identify responses based evidence gathered. The names organizations individuals have been disguised preserve anonymity.