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CTL imageCrossing the Line is a white-collar crime documentary that chronicles the lives of five convicted white-collar felons. These ordinary people tell the stories of how they devolved from corporate citizens to deceptive criminals, destroying their lives in the process. As they fight to rebuild their lives after serving time in federal prison, these individuals provide surprising insights into their past behavior and the road ahead.   

The Getting Started with Helios Digital Learning E-cases provides all the information needed to seamlessly incorporate the e-cases into your classroom. Topics addressed include: logging into Moodle, accessing instructor resources and customizing assessments.  

This is the story of Jackie McLaughlin, former controller of a mid-size distribution company and currently a certified public accountant (CPA). Jackie shares with us an experience that happened during the early part of her career. Jackie’s decision has impacted every job she has held since this experience. Hear how Jackie chooses to handle an unethical situation when asked by her boss to commit financial statement fraud.[1]

Summary: Business fraud is a major issue in today’s economy. The ability to identify fraud constructs before they cause damage can be key in preventing large-scale corporate malfeasance. This case provides an overview of common fraud schemes used in embezzlement. In addition, this case illustrates the fraud triangle as it relates to ethical decision making.

Learning Objectives: After reading the case, students will be able to:

  1. Identify the basic types of fraud.
  2. Gain an understanding of common fraud schemes.
  3. Gain an applied understanding of the fraud triangle.
  4. Discuss techniques that can identify fraud.
  5. Gain an understanding of recent embezzlement cases.
  6. Improve critical thinking skills.

This is the story of Jackie McLaughlin, former controller of a mid-size distribution company and currently a certified public accountant (CPA). Jackie shares with us an experience that happened during the early part of her career. Jackie’s decision has impacted every job she has held since this experience. Hear how Jackie chooses to handle an unethical situation when asked by her boss to commit financial statement fraud.[1]