The Carolina Wilderness Outfitters Case Study

July 28, 2015

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.

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