Answer Based on EagleBranch Homeowners$$ Association Case: Questions:

$1.$ What do you think is the primary problem at the EagleBranch Homeowners$$ Association?

$2.$ Apply the fraud triangle to this case. Speculate on the motivation$/$pressures$,$ opportunity, and rationalization of Gino and possibly other board members.

$3.$ Identify at least ten $$red $$ags$$ for potential fraud in this case, for example, inadequate records. Why were checks written to board members?

$4.$ Identify internal control weaknesses present in the case and tie them to the elements of the COSO $$ ERM Framework using the attached matrix. Provide recommendations on how to improve the internal controls in EagleBranch Homeowners$$ Association.