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Consideration of control environment and fraud risk: A set of instructional exercises |
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| Authors: | Maria H. Sanchez Kevin F. Brown Christopher P. Agoglia |
| Affiliation: | aDepartment of Accounting, College of Business Administration, Rider University, 2083 Lawrenceville Road, Lawrenceville, NJ 08648, United States;bDepartment of Accountancy, Raj Soin College of Business, Wright State University, 3640 Colonel Glenn Highway, Dayton, OH 45435, United States;cDepartment of Accounting, Bennett S. LeBow College of Business, Drexel University, 3141 Chestnut Street, Philadelphia, PA 19104, United States |
| Abstract: | |
| Keywords: | Fraud risk Control environment Risk assessment |
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