1. List and briefly describe the six different types of fraud symptoms.

2. Describe the different fraud symptoms present at MHZ, Inc.

3. Assume that Hal has access to the company's income statement and balance sheet. What types of analysis can Hal perform to determine whether fraud may be ocurring at MHZ?

to investigate? the most actua ut efective approach Case Study 4 Case is a high-tech company that produces minia- COmp You ssor chi ture computer processor chips. The company is one of pany most successhul companies in its industry because it comp the vavs developing faster and more efficient processors jects to maintain a competitive advantage. Sales and that have increased significantly in recent quarters sidie fema earnings have i causing the company's stock price to rise. Hal Smith was recently appointed to be the new who chief financial officer (CFO) of MHZ. Hal is 45 years is p old and has worked at MHZ for over 15 years. Hal was favo promoted to CFO because he has an excellent under- quite standing of MHZ and the high-tech industry. Hal is cials well respected and knows everyone very well. At the pay close of the third quarter, Mark Jones, CEO of MHZ, you asked Hal and management to meet with him to dis- tatio cuss year-end projections. During the meeting, Hal An noticed that Mark and other members appeared to be stressed and nervous that the company might not meet analysts' expectations because it had lost a contract with one of its major vendors. In the following weeks, 2. A Hal noticed Mark and other key employees began to appear more stressed and worried than normal. In 3. I additi on, Hal recognized that Mark and one of his nal auditors would work continually into the ght. At the close of the fourth quarter, everyone naged to meet its earn- tations. Hal was relieved to see that the com- chieved its goal, but he couldn't help inte cheered when the company ma nething suspicious was going on