The purpose of the Discussion Board is to allow students to learn through sharing ideas and experiences as they relate to course content and the DB question. Because it is not possible to engage in two-way dialogue after a conversation has ended, no posts to the DB will be accepted after the end of each unit.

Many corporations and government entities have an internal auditing function and a separate fraud investigation function either as a subunit of internal auditing or security or as a separate unit within the organization. In addition, many accounting and consulting firms have a forensic, investigation, and litigation support services.

The financial forensic investigation techniques and procedures used within an organization (in-house) or from a professional contracted service firm can come about in different ways. For example, some forensic techniques for analyzing financial statements are common for financial auditors, fraud auditors, or forensic accountants and investigators. Other techniques, such as using behavior detection methods and interviewing methods, are primarily used in specific fraud investigation engagements.

• Research and locate a company who was audited by an outside source and explain the method, technique, and findings of an audit.

• Do you think that it is a wise investment to contract services that provide security against fraud or should it be an in-house department that provides fraud security services?

• Include additional information that you think is appropriate or interesting concerning ethical or unethical business behavior.