Open Access Honors Program Thesis
Amy Igou, Honors Thesis Advisor
Fraud; Schools--Accounting; Forensic accounting;
When a child is dropped off at school, thinking a fraud could happen would be the farthest thing from one’s mind. This paper will be examining school frauds happening in five different states to see any trends within the data. The investigated trends included how the frauds were discovered, how the patterns of cases looked in the last 15 years, and which controls were defective that allowed the fraud to occur. The paper analyzes the state auditor reports from several states dealing with school frauds. This paper will demonstrate an understanding of why school frauds happen and why they happen where they happen. This is important because others can get an understanding of why these school frauds are happening and what needs to be done to detect them. The paper can also give people an understanding of why certain internal controls fail and how employees may exploit the lack of internal controls.
Year of Submission
Department of Accounting
University Honors Designation
A thesis submitted in partial fulfillment of the requirements for the designation University Honors
1 PDF file (37 pages)
©2020 Cassandra Lorraine Zinne
Zinnel, Cassandra Lorraine, "Frauds in K-12 school districts" (2020). Honors Program Theses. 439.