Management fraud (fraudulent financial reporting) is not the expected norm, but it happens from time to time. In the United States, several cases have been widely publicized. They happen when motives and opportunities overwhelm managerial integrity. Answer the following question then read the article and answer the article questions. What distinguishes management fraud from defalcation? Berkeley County Auditor What are your thoughts? Should the auditor have been fired fired? Do you agree with his position that "it couldn't be detected"? If an auditor suspects that this type of defalcation is possible, what type of audit procedures can be used to test this possibility? Explain your answers.