Read The Payroll Payoff by Edward Nagel at www .camagazine.com/archives/print-edition/2004/may/ regulars/camagazine16292.aspx , and then answer the following

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Read "The Payroll Payoff" by Edward Nagel at www .camagazine.com/archives/print-edition/2004/may/ regulars/camagazine16292.aspx , and then answer the following questions.
REQUIRED
a. For each of the three cases described in the article, identify and discuss the pressure, opportunity, and rationalization the employee used to commit payroll related fraud.
b. What combination of fraud detecting and/or preventative steps (see end of article) would prevent and/or detect fraud in each of the three situations?
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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133405507

13th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Joanne C. Jones

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