1. In a fraud case, why does each party (e.g., management, board, audit committee, auditors,lawyers, etc.) usually blame another party for the fraud?

2.Discuss the reasons for this phenomenon and explain the probable reasons why no one who knew about the fraud came forward to stop it?

3.Consider your role as a junior accountant within a company or new staff member within an audit / tax professional services firm. How should you protect yourself from becoming an unwitting participant in a fraud?