A Case Study of Fraud Concern at Homeowner's Association (Constance M. Lehmann and Cynthia D. Heagy) 1. Apply the fraud triangle to this case. Speculate on the motivation/pressures, opportunity, and rationalization of Gino and possibly other board members. 2. Identify at least 20 "Red flags" for potential fraud in this case, for example inadequate records. Why were checks written to board members? 3. Identify internal control weaknesses present in the case and tie them to the elements of the Coso (2013) Internal Control - Integrated Framework: the control environment, risk assessment, control activities, information and communication, and monitoring. 4. Identify and discuss the practical logistical issues of removing Gino and other board members. 5. What do you think of the accountant's behavior? Include in your discussion the responsibility of the accountant.