The project is divided into two milestones, which will be submitted at various points throughout the course to scaffold learning and ensure quality final
submissions.
These milestones will be submitted in Modules Two and Three. Final Project Part I will be submitted in Module Five.

In this assignment, you will demonstrate your mastery of the following course outcomes:

 Analyze legal and social developments relating to the identification, investigation, and prosecution of fraud in a corporate setting for its impact on stakeholders

 Apply theoretical models of fraudulent behavior for determining why organizational fraud occurs

 Develop a personal ethical framework for setting appropriate standards of conduct for fraud investigations

 Assess the ethical responsibilities of fraud investigators to internal and external stakeholders in communicating and reporting results of investigations

 Evaluate the use of various types of interview and interrogation questions and techniques related to fraud for selecting the best approach

 Synthesize a sequence of interview and interrogation techniques to gather information needed for completing a fraud investigation

Prompt

The first part of the final project is a case analysis in which you will analyze the HealthSouth case in terms of fraud theory and discuss social, legal, and ethical aspects of a fraud investigation. Specifically, you will need to explain what fraud was committed, who perpetrated the fraud and why, how the fraud was able to occur, and the time span of the fraud.
Specifically, the following critical elements must be addressed:

I. Theoretical Model of Fraud

A. What theoretical model of fraud best applies to this fraud scheme? Defend your response.

B. Discuss the fraud scheme using the theoretical model. Be sure to provide examples illustrating the scheme in terms of the fraud model.

C. Based on the theoretical model you selected, what motivations existed to commit the fraud? Provide specific examples of behavior or situations to illustrate these motivations.

II. Social Framework

A. Discuss the culture of the organization in which the fraud occurred.

B. How was the company’s management impacted by the fraud and the investigation?

C. How were the employees of the company impacted by the fraud and the investigation?

D. How was the public impacted by this fraud scheme?

III. Ethical Framework

A. The Certified Fraud Examiner designation is a global designation; therefore, in a general nature, discuss the importance of the fraud investigator’s adherence to the components of the Association of Certified Fraud Examiners (ACFE) code of ethics.

B. Discuss the importance of the fraud investigator’s adherence to the components of the ACFE code of ethics, specifically in this case, including:

1. Client confidentiality

2. Integrity

3. Objectivity

C. How could deception have been used in the interviewing? Ethically speaking, is this an appropriate way to obtain information?

D. Based on your responses, explain what your ethical framework would look like in relation to appropriate standards of conduct in conducting investigations.

IV. Legal Framework

A. Analyze the impact court rulings have on the manner in which the interviews were conducted. Include the following in your response:

1. Miranda

2. Daubert

3. Weingarten

4. Fourth Amendment

B. Discuss the fraud case in terms of adjudicating the case civilly. What is the role of the fraud investigator?

C. Discuss the fraud case in terms of criminal prosecution. What is the role of the fraud investigator?

The project is divided into two milestones, which will be submitted...