1. Explain lapping. 2. Why is cash larceny easier to


1. Explain lapping.

2. Why is cash larceny easier to detect than skimming?

3. Article: Lapping it Up

What serious internal control deficiency should the bank’s external auditors have detected?

4. Article: Management Left Unchecked

Which do you think is the most important lesson learned from this article?

5. Article:  Skimming Off the Top. What is the lesson learned?

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