Discussion 1:
“Detecting Fraud” Please respond to the following:

Evaluate at what stage of the general accounting model it is easiest to commit computer fraud. Based upon your personal knowledge or work experience, describe the potential abuses that could occur and how they can be minimized.
Speculate on why adult males with advanced degrees commit a disproportionate amount of fraud, based on a profile of fraud perpetrators prepared by the Association of Certified Fraud Examiners. Explain your position.

Discussion 2:

“Fraud Mitigation Techniques” Please respond to the following:

From the e-Activity, determine the theft red flags that would create the most opportunity for abuse and make recommendations for the types of controls that could detect various types of frauds. Be as specific as possible by providing illustrative examples to support your position.
Suggest why collusion between employees and management in the commission of a fraud is difficult to both prevent and detect. Discuss preventative measures or risk mitigation strategies to address this issue.