• Critically evaluate the factors that motivate executives to engage in financial statement fraud and the impact this financial statement fraud has on the financial statement.
• Critically review measures that ought to have being taken to eliminate or prevent the financial statement fraud from occurring.
• Discuss the procedures that will enable you, as a forensic accountant, to investigate and identify the financial statement fraud and quantify the loss to the company.
• Explain how the fundamental principles of the International Ethics Standards Board for Accountants (IESBA) Code of Ethics will apply to your Forensic Financial Analysis assignment

Guidelines for coursework
Please note the following:
1) You are required to select any company of your choice.

2) Produce an academic report, using published company and industry reports, and discuss the following:
• Briefly discuss the background of the company and its strategic objectives.
• Discuss the accounting problem(s) that caused the financial statement fraud in the company.
• Who is involved in the financial statement fraud? Any co-conspirators?
• How much is at issue and what is the total impact on the financial statements, and other stakeholders?
• Discuss the internal controls that could have prevented the financial statement fraud.
• Discuss the auditing problem(s) that led to the financial statement fraud in the company, or that made it more difficult to find the fraud.
• Your ability to quantify the loss.
• Include the fraud triangle in the discussion, and include comments about motivation, opportunity, and rationalization.
• From company point of view, how was the financial statement fraud identified? Could it have been discovered earlier?
• From your own point of view, using your knowledge of forensic financial analysis, identify how the financial statement fraud could have been discovered.
• The relevance of IESBA code of ethics to you, as a forensic accountant.