Accountants fulfill a variety of roles. They can be internal to an organization, an external auditor, or part of the internal auditing team. Each role is different, and the roles cannot overlap but remain independent of one another. However, each may find irregularities in the financial information they observe.

The questions that emerge are:

• What is responsibility?
• To whom do you report this?
• Do you need to involve others? And, if so, who?

examine the responsibilities of the one who suspects or discovers fraud in light of their role internal to the organization or as the external auditor. Please include comments regarding legal rights and protections offered to individuals.

This week, you are to read the cases assigned for the week (Cases 3.3, 1.2, 3.8, 8.6, 4.2, and 4.4) located in the weekly resources and choose one to analyze. You may not use a previously selected case. Using supporting research, write a paper that combines the case and research.

Be sure your paper addresses the following:

• Incorporate common themes from the cases related to the weeks topic, including some background on each case.
• Identify lessons learned from the cases collectively.
• Offer recommendations to prevent future occurrences.
• Include research from the scholarly sources for the week to support your case information.