Select one of the senior executives or engineers that have been charged by the US Department of Justice. Study their career life, especially their involvement in the scandal. Then answer the following two questions:

1) Using the fraud triangle theory, analyse what factors (pressure, opportunity and rationalisation) contributed to the selected personnel being complicit in this act of deceit?

2) Conduct a cost-benefit analysis, either from the Volkswagen group’s perspective or the selected personnel’s perspective, and determine if the benefits (financially) gained from committing the fraud outweigh the losses (financially) that have incurred.