Format (10 points)

• All submissions should have a cover page with the student’s name, course name, and name of submission (for example, Current Events Report #1)
• The submission should be presented in Times New Roman or Arial font, 12 pitch, and one-inch margins, standard for APA (American Psychological Association) formatting.
• Paragraphs should be single-spaced, with one blank line between paragraphs. Using language to extend length without much content will be discounted accordingly. Following these guidelines, you will have plenty of content to fulfill the two to three-page length requirement. No more than three pages of narrative should be necessary for most cases. 
• The report should be written in full paragraphs, not in a bullet list or outline format.
• The deliverable should be single-spaced, with a blank line between paragraphs. Indented first lines for each paragraph are preferred. Examples of APA in-text citation formats and reference list formatting are available from the Resources in our classroom. Submitted Reports must be single-spaced because they are likely closest to the format you would provide summaries and documents to your professional colleagues and organization leaders.
• Select and read a current events article discussing a fraud case. In this context, current articles refer to articles published within the past 12 months. If you reside overseas, an article published in an overseas news report may be used if appropriate sourcing is used in the submitted report. Sources in English are required. APA reference list entries typically end with: Retrieved from, followed by a hyperlink to the article.

Summary (15)

Write a one-paragraph summary of the case. In your own words, a summary should state the main issues of the case and critical facts. A summary is not a retyping of all or part of the source article. Use proper APA referencing, including in-text citations and a reference list, referring to the article you are using as a source for facts about the case you are presenting. It is best, to begin with, a sentence about the crime and to include an in-text citation. Including the article’s title, you retrieved the case details is not as professional as stating a fact about the case with an in-text citation.

Report (75 points)

• Write two to four paragraphs about the relevance of the case to the industry and fraud. This is where you analyze the fraud case. Consider the following:
  • Identify the critical issues posed by the case.
  • List the applicable stakeholders and their rights and obligations.
  • Which choices were available to the individual(s) involved, and what were the costs or tradeoffs?
  • Comment on how the situation was or should be resolved.
  • The case impacted who (individual or group)?
  • Point out any questions you believe should be considered by your readers about the case that will add substance to learning.
  • Write a paragraph to express your opinion about the case and issues involved. Be sure to back up your statements. Remember, this is your opinion about the case and issues involved, not how the article you refer to was written.
  • Be sure to comment on what controls or aspects of the circumstances surrounding the fraud might be changed to deter future frauds of similar nature. This relates specifically to the deterrence aspect of the class material and is essential. Suggested changes should be supported by sources from class readings or similar sources from the UMGC library.
  • Verify the reference(s) within your report to the article in which you found the case details. Usually, that is referred to with an in-text citation in the sentence where you first refer to the case.

Concept Example – Skimming:

The concept of “Skimming” is used here as an example for writing your reports and other assignments. “Skimming” refers to extracting cash from incoming receipts to an enterprise. Chapter 3 of the Corporate Fraud Handbook discusses this type of cash skimming scheme. Reports submitted that focus on a case involving extraction of credit card information from an ATM or sales station at a retail establishment will not be looked on favorably. That type of scheme is often referred to in the media as skimming, but not the type of cash skimming we discuss during this course. The credit card cases are typically closer to identity theft than a form of cash larceny discussed during our course.