Question.2754 - Title: Frye Fraud: A Case Exploring the Dark Triad Personality II. Introduction The AICPA Pre-certification Core Competency Framework provides detailed explanations of the following: Project Competencies: § Risk assessment, analysis, and management o Assess, analyze, and manage risk using appropriate frameworks, professional judgment, and skepticism for effective business management.§ Reporting o Identify the appropriate content and communicate clearly and objectively to the intended audience the work performed and the results as governed by professional standards, required by law, or dictated by the business environment.§ Governance perspective o Understand the legal and regulatory environments affecting an organization and their effects on an organization’s operations, internal controls, and enterprise risk management. Recognize an organization’s social and environmental responsibilities.§ Professional behavior o Practice in a manner that is consistent with the character and high standards set by the AICPA and the accounting profession. Demonstrate a work ethic and respect for diversity, as well as a commitment to continuously acquire new personal and professional skills and knowledge.§ Decision making o Objectively identify and critically assess issues and use professional judgment to develop appropriate decision models, identify and analyze the costs and benefits of alternative courses of action and recommend optimal solutions.Since graduating from your MS in Accounting degree program, you have been working as a second-year senior fraud examiner for the prestigious accounting firm of HLR, Inc. The principals, Honer, Reich, and Sweeting, are CPAs and Certified Fraud Examiners (CFEs). They have worked in the industry since 1999 and are well known for the high-profile cases they have brought to justice.Page 2 of 3 112222 Last updated by Sharon L. LevinYou attended the weekly Monday morning meeting led by one of the three principals; this week Honer led the meeting. He announced the annual conference of the Association of Certified Fraud Examiners (ACFE) was scheduled for next year in Austin, TX. Further, the ACFE conference planning team contacted HLR, Inc. asking if the company had any interest in providing guest speakers for the conference. Absolutely, said Honer. He committed to providing the conference with guest speakers for the concurrent sessions and a report for conference attendees to gain a better understanding of the most comprehensive fraud case the firm has encountered in recent years. For confidentiality and privacy issues, Honer explains he will select the case at the end of the year and one that has already gone to trial and been adjudicated. Eager to advance your career, you ask to be assigned to high-profile fraud cases in hopes that one will be selected for presentation at ACFE’s next annual conference. III. Steps to Completion Step 1: Read the case study file in the Project 1 folder: The Frye Fraud: A Case Exploring the Dark Triad Personality. Be sure to download and review the four files in Appendix A. Step 2: Review the grading rubric in the Project 1 folder to learn how your deliverable will be graded. Step 3: Review APA Style, 7th ed because your report will be graded in strict APA Style format. Step 4: Answer the questions at the bottom of the case study file on page 10 in report format, not in numbered answers. For example, your report may include these subheadings or other relevant titles: § Behaviors and characteristics § Fraud risks of dark triad elements § Red flags and due diligence § Mitigate risk of fraudStep 5: Submit your draft deliverable to the UMGC Writing Tutors. Edit your draft to incorporate feedback from the writing tutors.Your report should NOT look like this: Question 1: Answer, Question 2: Answer, Question 3: Answer, and Question 4: Answer.Page 3 of 3 112222 Last updated by Sharon L. Levin Step 6: Submit your corrected draft to your assignment folder and review the Turnitin Similarity Score. If the Similarity Score is higher than you prefer, you may need to add more citations. Step 7: In Turnitin, review grammatical suggestions by clicking the purple ETS button. Make edits to improve your final deliverable. Step 8: Review the grading rubric one last time to ensure you have met the grading criteria.IV. Deliverables 1. MS Word Report in APA Style, 7ed. a. If you are unsure of APA Style, this sample paper may be helpful. Also, APAStyle.APA.org provides a plethora of resources to learn APA. b. The approximate length of your report will be 10-12 pages assuming you used APA Style. The title page, reference list, and any appendices may extend the report length. The body of the report must be no less than 10 pages in APA Style.V. Rubric The rubric for every project is in the Project folder.VI. Helpful hints: § Read the rubric before you begin writing to ensure you understand the requirements. § Ask your boss (professor) questions as needed. § Review and refresh your understanding of the 7th ed. APA Style formatting. § Review Turnitin resources in Content/Course Resources/Writing Resources § Submit your draft documents to the writing tutors at least 1 week before the project due date. Make edits to your deliverables after reviewing feedback from the writing tutors. § Submit your final project to Turnitin (TII) before the due date to receive a Similarity Score. o If you determine the Similarity Score is too high, edit your paper (usually by adding more citations and/or quotation marks) and resubmit to TII. Your professor will grade the last version submitted before the due date. § Re-read the grading rubric before submitting your final project to ensure you have met all the requirements of this project and have uploaded all deliverable files. § If relevant, review the Late Policy, located in Learning Resources/Late Policy.

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