Summary: In this Helios motion comic, students are presented with an ethical dilemma and asked to evaluate the decision of Harry, a middle-aged accounting manager turned white-collar fraudster. This case illustrates how pressure, opportunity and rationalization can converge to lead ordinary people to commit extraordinary crimes. This motion comic is based on a true story.
Learning Objectives: After viewing and reading case, students will be able to:
1. Understand the fraud triangle.
2. Be able to identify the elements of Pressure, Opportunity and Rationalization in a given situation.
3. Be able to identify the lack of internal controls which make the Opportunity to commit fraud available in a given situation.