Those working in auditing, forensic accounting, and law enforcement regularly uncover irregularities in record keeping and documentation. Sometimes, these elements are clues that ultimately lead to the exposure of a variety of financial crimes and fraud schemes. Using the Internet or Strayer Library, locate an example of financial fraud that has occurred within the last three years. Share the article or link that you've located in your discussion response.

• Summarize the basic elements of the financial fraud case you've selected. Identify the key areas or weaknesses that the perpetrators exploited to commit the fraud.
• Identify two internal controlsone preventative control and one detective controlthat would quickly prevent or uncover a similar fraud.