This is related to Forensic Accounting.

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Q3. Consolidated unit question (Fraud Triangle, Fraud Prevention & Ethics) The following is an article from theage.com.au March 5, 2020 titled "Ex-CEO and friend convicted for steering $375k into their yacht business" The former chief executive of an ASX-listed company and his accountant friend have been convicted for creating false invoices that funnelled $357,500 into a luxury yacht company they had both invested in. Between them, Ballintine and Cullen created and approved two false invoices that sent $275,000 from NewSat to Cresta via BMK. Ballintine approved a third invoice in 2012, for $82,500, to be paid to Cresta, while Cullen was away. The false invoices were detected in a 2014 audit of NewSat's finances and the pair were charged in 2017. Adrian Ballintine was in 2012 chief executive of satellite communications company NewSat, and arranged for three invoices - for work that was never done - to be paid from his company to accounting firm BMK. BMK then paid the money to Cresta Motor Yachts. Ballintine had a 73 per cent stake in Cresta, while his friend, BMK senior accountant Jason Cullen, managed the yacht company's finances. Once a darling of the ASX, NewSat collapsed in 2015 and wiped out $200 million of investor money. Its international financial backers, the US government's Exlm bank, was owed $280 million and Europe's COFACE $108 million. Cresta collapsed in 2016. County Court Judge Sarah Dawes said the pair were knowingly dishonest and aimed to steer money to Cresta so Ballintine could get an early advance on bonuses he expected. The responsibilities and high regard both men enjoyed enabled their offending. The authors of character references for Ballintine wrote they believed he was under strain at the and that his were a mistake. However, Judge Dawes rejected those assessments and found Ballintine's motivation was to secure an early payment of money he believed he was entitled to "This one rolled-up offence is made up of three separate invoices that were created over a period of 10 months in order to obtain early access to large sums of money," she said. "This is not an aberration or a one-off offence. The offending represents a course of conduct." Judge Dawes acknowledged Ballintine was upset and embarrassed by the scrutiny, but said the community was entitled to hold to account people in positions of professional responsibility Required: a. What type of fraud is perpetrated? Explain why. b. Analyse this case by reference to the Fraud Triangle (by also identifying the elements in the Fraud Triangle). c. Explain three prevention strategies that could be adopted by the victim company to prevent such fraud. d. Analyse the ceo's actions with reference to the Ethical Maturity Model (Ethics Development Model)