How would the auditors demonstrate that all the accounts that suffered losses (actual accounts and potential accounts were reviewed?

What information should work papers contain to support a fraud case?

What information should work papers contain to support a regular audit? Compare and contrast the differences in the information needed for a fraud case and a regular audit

How would you review the work papers prepared for this case?

Prepare an audit program that an internal auditor assigned to this case would use?

What changes in internal controls would you recommend after reviewing the facts of the case?