ABSTRACT This case provides a platform for students to enhance their forensic accounting skills by preparing and analyzing documentation of business transactions using Business Process Model and Notation (BPMN). Students also gain insight into how artificial intelligence (AI) can be utilized to detect fraud more efficiently. The case examines internal controls in the purchases and sales cycles, with a specific focus on inventory. In addition to requiring students to prepare BPMN models, the case includes assignment questions on fraud detection, AI/ML, and internal controls to reinforce student learning. Survey data suggests the case increased students’ knowledge of accounting information systems (AIS), internal controls, and the use of AI in detecting accounting fraud. The case is suitable for use in either undergraduate or graduate-level accounting/management information systems, auditing, or forensic accounting.
Nogara et al. (Sun,) studied this question.