Investigating fraud at Tri-County Auto: A case study

O’Reilly, Dennis M., John T. Reisch and Patricia Cale

Journal of Accounting Education, 2025, vol. 70, issue C

Abstract: This short case requires students to conduct a fraud risk assessment and an analysis of an income statement for a small business. This is then used to determine whether a fraud may be occurring and whether criteria for predication has been met. Students will learn about the forensic technique of invigilation and use the results of an invigilation to estimate the amount of losses from fraud that may have occurred at the business. The case setting is a single-owner automotive repair facility, a type of business with which most students have some familiarity. As a final step, students are asked to recommend internal control policies that can prevent or detect fraud. This case is appropriate for fraud courses as well as auditing courses that include a fraud component.

Keywords: Fraud examination; Investigation; Invigilation; Predication (search for similar items in EconPapers)
Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S0748575125000053
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:70:y:2025:i:c:s0748575125000053

DOI: 10.1016/j.jaccedu.2025.100954

Access Statistics for this article

Journal of Accounting Education is currently edited by Natalie Tatiana Churyk

More articles in Journal of Accounting Education from Elsevier
Bibliographic data for series maintained by Catherine Liu ().