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THE AMERICAN ANTI-CORRUPTION INSTITUTE (AACI)

                    Together, Empowering Tone at the Top

Case Studies

Irrespective of a student major or field of study, a student should be able to engage in solving the following case studies. The primary objectives of these case studies are the following:

  1. Engaging students to address the fraud and corruption phenomenon in creative and innovative approach
  2. Encouraging universities and academic institutions to engage ALL students in addressing the fraud and corruption prevailing in their communities
  3. Encouraging universities and academic institutions to instill elective anti-corruption courses in their curriculum

Members may use or reprint these cases for non-commercial purposes. At all times, there should be clear reference to The AACI.

Case study 1: He is the Chairman of the Board and CEO.

Required:

  1. What are the fraud and corruption signs that may exist in the company?
  2. What are the likelihoods of management override of internal control systems?
  3. If you were Dr. Jamal, what would you do to obtain the information you need and overcome the dominance of Mr. Ali?
  4. If you were Dr. Jamal, what would you do to find out what is the reality underlying the sites employee salaries?
  5. If you were Dr. Jamal, what would you do to find out whether the December 31, 2014 draft financial statements are fraudulent or not?
  6. If you were Dr. Jamal, what would you recommend the board to prevent having fraudulent financial statements?
  7. What are the weaknesses in the company’s corporate governance practices?
  8. If you were offered to be a board member in the company, will you accept? Why?
If you have any queries, please

Case study 2: Volkswagen Diesel Gate

Volkswagen (VW), the giant German automaker, rocked the auto industry earlier last month with a significant alleged fraud. The U.S. Environmental Protection Agency (EPA), the regulator, alleged that VW defrauded the agency when they installed software (defeat devices) in the diesel engine cars exported to the U.S. market. The regulator found that the lab emission tests of the VW diesel engine cars are compliant with the U.S applicable regulations; however, road emission tests showed that the emissions, primarily Nitrogen Oxide, of these cars significantly exceeded the acceptable emission levels.

Though, we made available three 30 minutes videotaped presentations to support students in answering the case requirements. 

Hint: As the case is new, students should reference any significant information they will have in their answers. 

Students may obtain their copies of these PowerPoint presentations from The AACI’s Student Association at her University.

Required:

  1. Who discovered this fraud and how?
  2. Do you think VW committed a fraud? If yes, please state in bullets the elements of fraud.
  3. Though the alleged fraud was discovered on September 18, 2015, when do you think this fraud at VW started? Please state the facts separate from your opinion.
  4. In your opinion, what were the opportunities in this fraud case?
  5. What are your comments on the control environment of the VW internal control system?
  6. What are the lessons that regulatory agencies should learn from this fraud case
  7. What is your opinion regarding the effectiveness of the VW board of directors?

Case study 2Volkswagen Diesel Gate - Part 1   

PW: (Members can access these cases via membership portal); Non-members students should contact their administrators

This is part 1 of Volkswagen (VW) Diesel Gate presentation dedicated to Qatar University students. Specifically, this video is part of the second anti-corruption case contest at QU.

Part 1: What happened at VW?

1- Introduction

2- The facts we know

3- What we do not know

Download the PowerPoint copy of parts 1,2, and 3
Volkswagen Diesel Gate - Part 2

PW:(Members can access these cases via membership portal); Non-members students should contact their administrators

This is part 2 of Volkswagen (VW) Diesel Gate presentation dedicated to Qatar University students. Specifically, this video is part of the second anti-corruption case contest at QU.

Part 2: Stakeholders reaction

1- Shareholders immediate response

2- Change of leadership

3- VW internal investigation

4- Regulators action

Volkswagen Diesel Gate - Part 3

PW:(Members can access these cases via membership portal); Non-members students should contact their administrators

This is part 3 of Volkswagen (VW) Diesel Gate presentation dedicated to Qatar University students. Specifically, this video is part of the second anti-corruption case contest at QU.

Part 3: Significant issues to discuss

1- Fraud triangle implementation

2- Internal control

a- Inside VW

b- Inside the US Environmental Protection Agency (EPA)

3- Corporate culture

4- Costs of fraud

5- Corporate governance

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