Solving the "Mystery" of Profiling Fraud: Teaching Students About Occupational Fraud by Examining Episodes of Mystery Diners

Students learn about the many different aspects of occupational fraud by reading the Association of Certified Fraud Examiners (ACFE) Report to the Nations on Occupational Fraud and Abuse (Report) and applying what they learn to one of two episodes of the television show Mystery Diners featuring an undercover fraud investigation in a restaurant setting. Applying the ACFE Report to a setting generally familiar to students helps them gain insight into occupational fraud. Pre/post-test and survey results reveal that students significantly increased their knowledge of how occupational fraud is committed and detected, traits of victim organizations, characteristics of perpetrators, and case results (what actions are taken or not taken against perpetrators) across two different episodes and two editions of the ACFE Report. Feedback shows students found the case valuable and enjoyable and would find more cases like this beneficial. Instructors can modify the case for other episodes (over 100 are available) and fu...