You have the Selling, General, and Administrative (S, G, and A) Expense Denil (W/P 1-3) and Sample of Cancelled Checks (W/P 1-4). Please consider your findings in Part I. and Part II., and also use W/P 1-3 and W/P 1-4 to answer the questions in Part III. 

A. The client has a problem. What is the problem? 

B. Who could have done this? Why do you think this? 

C. Consider the fraud triangle. Identify and define each part of the fraud triangle. 

D. Apply the fraud triangle to this situation. Try to speculate on a motive. opportunity and rationalization.