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ou will use SAS No. 99 to explore conditions for misappropriation of assets, discrepancies that indicate the presence of fraud, and forensic software programs that

ou will use SAS No. 99 to explore conditions for misappropriation of assets, discrepancies that indicate the presence of fraud, and forensic software programs that address SAS No. 99 considerations. Use the Module Three Resources to investigate specific types of software related to accounting fraud and forensic accounting. The three largest software programs for data analytics are:Caseware IDEASASĀ® Detection and InvestigationACL AnalyticsSpecifically, you must address the following rubric criteria:Conditions: Apply the fraud triangle to the concept of misappropriation of assets in SAS No. 99.Discrepancies: Describes discrepancies outlined in SAS No. 99 that indicate the presence of fraud.Software: Explain how forensic software programs address the SAS No. 99 considerations

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Fraud Examination

Authors: W. Steve Albrecht, Chad O. Albrecht, Conan C. Albrecht, Mark F. Zimbelman

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