There have been numerous corporate fraud cases in the past decades, most of which caused
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the companies affected to subsequently experience financial difficulties and embarrassment.
Select three examples of a fraud case, one from each location namely, Australia, Asia and
European (including United Kingdom) countries. Each case study must involve the following
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different types of fraud: one example of financial statement fraud, one example of asset
misappropriation and one example of corruption. Address the following questions regarding
each case study:
(i) Describe the type of fraud, how it was conducted, the extent to which the fraud
occurred (duration, amount), how the fraud was uncovered and recommend ways
in which the board, internal auditor and external auditor could have assisted in
fraud prevention and detection.