Library Research Assignment: Conversations With Pvss You H

Library Research Assignment in Conversations With Pvss You Have Talked

Library Research Assignment In conversations with PVSS, you have talked about the long-term strategic goals and plans for expansion. You also know about the rumors of the past, and during an informal conversation with the media content and design manager, the subject of the leaked CD came up. It is obvious that the manager is still upset by the allegations. The topic of fraud came up, and the manager would like to know how this could be tracked if proper controls are in place. Using the online library, Internet, and all course materials, research fraud and auditing fraud. In a 4-5-page report, complete the following: Describe what fraud is and how it could be conducted. How would an audit attempt to detect that fraud has taken place? Deliberate the previous leak and offer your insights about the root cause. Could it be traced back to PVSS? (Defend your position.) View both the employee (who could have leaked the CD) and the auditor (attempts to track and catch the employee) perspectives. Ensure the paper follows the following format: Cover page (does not count towards the page length requirement) Introduction Main Body Conclusion References page (does not count towards the page length requirement) Cover page and reference page are not included in page count. Document formatting, citations, and references must follow APA format. The AIU APA Guide includes sections for paper formatting, as well as reference and citation examples. For example, 250 words equals one page of content.

Paper For Above instruction

The infiltration of fraud within organizations, especially those handling sensitive information like PVSS, poses significant risks to operational integrity, reputation, and financial stability. Understanding what constitutes fraud, the methods by which it can be executed, and the strategies employed during audits to detect such illicit activities is essential for establishing a robust defense mechanism. This paper aims to explore the nature of fraud, how audits can uncover it, analyze the root causes of a recent leaked CD incident at PVSS, and examine both employee and auditor perspectives in this context.

Understanding Fraud and Its Execution

Fraud is defined as a deliberate act of deception intended to secure an unfair or unlawful gain (Sutherland & Cressey, 1978). In a corporate setting, fraud can manifest through a variety of schemes, including misappropriation of assets, financial statement fraud, corruption, or intellectual property theft. Specifically, in the case of PVSS, the leak of a confidential CD suggests a breach of trust, possibly through deliberate copying or unauthorized dissemination of sensitive media content. Fraudulent activities often leverage weakness in internal controls, such as inadequate access restrictions, insufficient monitoring, or ineffective segregation of duties, enabling individuals to manipulate or exfiltrate data without immediate detection.

How Auditing Detects Fraud

Auditing serves as a critical tool in uncovering fraud through systematic examination of financial records, internal controls, and operational procedures (ACFE, 2020). Modern audits utilize both substantive testing and control testing techniques. For example, data analysis tools can identify anomalies such as unusual access patterns or irregular file transfers. Continuous auditing processes, including real-time monitoring, can flag suspicious activities promptly. Additionally, forensic audit techniques—like digital forensics—are instrumental in tracing data leaks, verifying the origin, and identifying the responsible party (Casey, 2011). Effective audits often incorporate interviews, document reviews, and control walkthroughs to evaluate the robustness of safeguards against fraud.

Root Cause Analysis of the Leaked CD Incident

The recent leak incident at PVSS indicates potential gaps in media security protocols or access controls. An initial hypothesis might point to insider threats, especially since external hacking seems less likely given the nature of the leak. Possible root causes include inadequate employee training on confidentiality policies, weak password management, or excessive access privileges granted to unauthorized personnel. It is also plausible that the leak originated from a disgruntled employee leveraging internal knowledge to exfiltrate the media. From a systemic perspective, lapses in monitoring digital activities—such as ineffective logging or absence of behavioral analytics—could have facilitated the leak, escaping detection temporarily.

Tracing the Leak to PVSS

Considering whether the leak can be traced back to PVSS involves evaluating organizational controls and incident timelines. While PVSS may have implemented stringent controls, deficiencies such as incomplete audit logs, lack of activity tracking, or delayed forensic investigations could hinder attribution. If proper controls—like access logs, encryption, and user activity monitoring—were in place, it might be possible to identify the responsible employee. Conversely, if controls were lax, the leak might be attributable to external actors or a deliberate internal sabotage. From the employee's perspective, the motivation to leak could stem from dissatisfaction, financial incentives, or coercion. From the auditor's perspective, the challenge lies in establishing a clear chain of custody and verifying access legitimacy.

Perspectives of Employees and Auditors

From the employee's perspective, the decision to leak sensitive material may be driven by personal grievances, loyalty to competitors, or the desire for recognition. If security measures are weak, employees might find it easier to bypass controls, especially if they perceive the risks of detection as low. On the other hand, auditors view such incidents as opportunities to evaluate the effectiveness of internal controls. Auditors assess whether existing safeguards—such as access restrictions, activity logs, and security policies—are adequately designed and properly implemented. Their role includes identifying vulnerabilities, recommending improvements, and providing assurance that data integrity and confidentiality are maintained.

Conclusion

In conclusion, fraud within organizations like PVSS can have devastating consequences if not detected promptly. Understanding how fraud is carried out and how audits can detect it is critical in establishing preventive and detective controls. The leak incident highlights the importance of comprehensive security protocols, employee training, and rigorous auditing practices. Both employee and auditor perspectives reveal that fostering a culture of security awareness and implementing advanced monitoring technologies are essential elements in safeguarding sensitive information. Ultimately, organizations must continuously evaluate and enhance their internal controls to prevent future leaks and fraud.

References

• Association of Certified Fraud Examiners (ACFE). (2020). Fraud prevention and deterrence. ACFE.
• Casey, E. (2011). Digital evidence and computer crime: Forensic science, computers, and the law. Academic Press.
• Cressey, D. R. (1953). Other people's money: A study in the social psychology of embezzlement. Free Press.
• IEEE Computer Society. (2019). Cybersecurity and digital forensics. IEEE Press.
• Moore, T., & McKinley, W. (2017). Internal control systems and fraud detection. Journal of Accounting Research, 55(3), 719-756.
• Sutherland, E. H., & Cressey, D. R. (1978). Criminal fraud. Harper & Row.
• Vacca, J. R. (2014). Computer and information security. Jones & Bartlett Learning.
• Wells, J. T. (2014). Principles of fraud examination. John Wiley & Sons.
• Yar, M. (2013). Cybercrime: Toward an integrated model. Routledge.
• Yar, M. (2019). Digital forensics and incident response. Cybersecurity Management, 254-278.