reference case study information from google on the Maxwell and Company: staff Auditor embezzlement at a small client

Anna Thomas committed a fraudulent act by making personal charges and cash with drawals on Rusher Automotive's credit card. The accounting profession believes there are three conditions necessary for fraudulent behavior. (See Statement on Auditing Standards No. 99, Consideration of Fraud in a Financial Statement Audit. For addi- tional explanation, you may want to review Buckhoff (2001).) a List the three elements and discuss how each of these elements is present in Anna Thomas' fraud at Rusher Automotive. b. Why did Jerry not discover fraudulent behavior from Anna at other clients, spe. cifically Craftset Jewelry? c. Why had other Max & Co. accountants, specifically Kate Conrad, not perpetuated fraud at Rusher prior to Anna's hiring? d. It has been suggested that there may be a fourth element of fraud (see Wolfe and Hermanson 2004). Discuss whether this fourth element is present in Anna Thomas fraud at Rusher Automotive