The LDC Cloud Systems Case Study is another installment in the Anti-Fraud Collaboration’s successful series of case studies. Participants in case study teachings start with a hypothetical scenario about a fictional company dealing with a fraud. Guided by an instructor, they then discuss what could have been done to address the situation.

The Anti-Fraud Collaboration has developed six short video vignettes for use with the LDC Cloud Systems Case Study. In each vignette, actors reenact several interactions selected from the case study. The videos do not provide information beyond that found in the case. Rather, they aim to enable discussion participants to see certain material in a new light and allow the discussion leader to emphasize certain aspects of the case in the classroom.

Each case study published by the Anti-Fraud Collaboration comes with a companion Discussion Guide that offers a blueprint to help experienced trainers and educators lead an interactive discussion. The Discussion Guides are specially designed for individuals trained in case method teaching.

The Carolina Wilderness Outfitters Case Study explores potential material fraud at a fictitious public company. The case is designed to facilitate a discussion about what steps to take when fraud is suspected in an organization. The case study also aims to raise awareness of the environments in which financial reporting fraud might flourish and engage audit committees, financial executives, and internal and external auditors in a discussion about mitigating the risks of fraud. Carolina Wilderness Outfitters comes with two scenarios (A and B) to provide an extra dimension to the discussion.