Open Access. Powered by Scholars. Published by Universities.®

Education Commons

Open Access. Powered by Scholars. Published by Universities.®

Theses/Dissertations

University of Northern Iowa

Honors Program Theses

Accounting

Articles 1 - 1 of 1

Full-Text Articles in Education

Frauds In K-12 School Districts, Cassandra Lorraine Zinnel May 2020

Frauds In K-12 School Districts, Cassandra Lorraine Zinnel

Honors Program Theses

When a child is dropped off at school, thinking a fraud could happen would be the farthest thing from one’s mind. This paper will be examining school frauds happening in five different states to see any trends within the data. The investigated trends included how the frauds were discovered, how the patterns of cases looked in the last 15 years, and which controls were defective that allowed the fraud to occur. The paper analyzes the state auditor reports from several states dealing with school frauds. This paper will demonstrate an understanding of why school frauds happen and why they happen …