Anti-Fraud Collaboration Case Study Engages Discussion About "What Went Wrong" and "What Should Have Been Done" at Fictional Co., "Hollate Mfg," to Develop Skills in Reducing Financial Reporting Fraud

Apr 1st 2013
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A case study released last week by the Anti-Fraud Collaboration, a group formed in 2010 to encourage the deterrence and detection of financial reporting fraud, aims to engage preparers, internal and external auditors, board members and others in discussions about fraud via reference to a fictitious company called "Hollate Manufacturing."

The case study and a related discussion guide designed to assist teachers/professors/discussion leaders were published by the Anti-Fraud Collaboration, and the project was spearheaded by the Center for Audit Quality. The four members of the Anti-Fraud Collaboration include the CAQ, FEI, The IIA, and the NACD.

As noted in the Anti-Fraud Collaboration's press release
"The Hollate Manufacturing Case Study represents the first in a series of anti-fraud case studies that the Collaboration has underway.

"To help teach the case, the Anti-Fraud Collaboration has also published a discussion guide that provides a framework for leading a robust interactive dialogue that addresses the key learning objectives of the case. The case study and discussion guide are inspired by the Harvard Business School (HBS) case study method. The Anti-Fraud Collaboration consulted with two HBS faculty members in developing the case study and the discussion guide."

Read more about this new exciting new development that will be useful for discussions among undergraduates, graduate students, and designed particularly for discussions among experienced professionals, here:


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