Koss Corporation – A Case Study in Fraud

This video-based course uses a case study of embezzlement and financial statement fraud at a small public company to demonstrate the importance of internal controls, management oversight by the board of directors and an organizational emphasis on ethics in the prevention of fraud. It also examines the CPA auditor’s responsibility for internal controls and the prevention and detection of fraud as part of its work. The company that the case study utilizes is Koss Corporation.