Fraud Project Report – COSO Our classroom includes access information to the rec

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Fraud Project Report – COSO
Our classroom includes access information to the
recent publications of the Committee of Sponsoring
Organizations of the Treadway Commission (COSO). The COSO Framework for Internal Controls is the most recent guidance
helpful to organizational leaders seeking to develop and implement good
internal control systems. Access information is available from the Content
area within our classroom. might be necessary to copy and paste the URL address provided into your Internet
access system (Safari, Chrome, or Internet Explorer).
The necessary access code and password are: Committee of Sponsoring Organizations
of the Treadway Commission (COSO)
Framework
Username: aaa72752
Password: 2S8FdkQ
For this assignment, select one (1)** Component
of Internal Control discussed in the
framework:
• Control Environment
• Risk Assessment
• Control Activities
• Information and Communication
• Monitoring Activities
** Select ONLY one Component
Discuss the implications of the selected
component or control area:
• How does this relate to the types of fraud you have studied during
the course,
like larceny?
• How do the controls you selected build a better culture in an
organization?
• You might refer to a case you presented during the class and how
the issues
from that case might have been avoided if this
component of internal control had been applied
effectively.
a)
When you select one of
the components from the internal control framework, you are not necessarily stating your view that one is best compared to
the others since each has a unique role in the whole.
b) Toward the end of your discussion of the
component you considered, comment on how that component
interacts with or supports other components in making up the whole. That is the point of this ending. This Report unites the various sources and information you have
collected during the course. The Report, including a
reference list, generally complies with the American
Psychological Association (APA) style rules.
Times New Roman font is standard for APA formatting. As noted
elsewhere, the Report should be single-spaced with a blank line between paragraphs. Completed Reports are to be posted to the
Project Report
Assignment’s folder.
A successful Report should not require more than
two pages in most instances. This should be an opportunity
to look back on the course and see how organizational risk, risk management, and internal control systems come together to
deter fraud.
b)
PowerPoint Presentation (Final Project Report)
Develop a slide show providing general
information to your colleagues about the component of internal
control from the COSO framework you wrote about in your final project report. Identify the component you selected how you
related that component to an effective system of controls.
Your colleagues will be interested in why you
have chosen the component.
• Indicate why you think this component is of particular value to an
overall system?
• Are there any specific concerns you have for individuals in
applying this
component?
• The slide show is not necessarily limited in length, but an
appropriate slide show would probably include no less than four slides
and is not likely to have more than ten. The ability to develop a
slide show is often essential in one’s career. This assignment provides an opportunity for students new to this activity a chance
to practice. There is a balance between providing a full explanation in
a report or narrative writing and using a slide show to highlight
critical issues. As we all have encountered in some venues, items referenced in a slide show are often discussed by an oral
presenter in front of a
group. Most successful slide shows include
bullet lists with the key points that would be addressed if you
presented your case before the class or a live audience.
Do Not Cut & Paste Your Report: Slide shows
are not a place for a copy and paste of the words from your narrative submissions. Also,
most of us have been to a presentation and heard the presenter refer to
one of the slides as “sort of like an eye chart” because the text
is too small to see and read. Summarize on your slides, rather than including long text. An excellent slide show should be
suitable for you to stand up and present to an audience.
APA Format: If some content in the slides is
based on a published source, a citation and reference list using
APA formatting would be appropriate.
References: That includes a reference list at
the end of the slideshow and minor citations by the content
supported by a reference. For example, you might refer to the Fraud Triangle or an aspect of the COSO Framework in supporting
your points. A reference to those would be appropriate

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