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You will discuss how the fraud would occur, what the target of the fraud is (i.e., what would be taken or manipulated), how it would benefit the fraudster(s) (e.g. how converted to cash, etc.) and how it would be disguised or concealed. You should also include discussions of any relevant controls, including any that may need to be bypassed or are not operating effectively. In preparing this assignment, I want to you draw on some of the lessons you have learned in this class or other classes related to issues of fraud. For example, you should describe any relevant fraud risk factors. Note: if you are doing a first person account, you are not required to disclose any highly personal pressures or rationalizations
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