1. What factors do you think are most important in choosing among various methods to protect against fraud in a firm?
2. Suppose you are hoping for a career as a CFE. How do recent trends in fraud provide new opportunities for such a career?
3. An external auditor, such as a CPA firm's accountant, may suspect some irregularities in a client firm's accounting practices. In what ways might a CFE be of assistance?
4. Consider the anti-fraud training for a company's employees. Which four (or more) topics should be included in that training?
5. What ethical issues, if any, are involved in a decision to investigate a suspected case of fraud in a firm's accounting activities?