Year-end sales
Examine the Cardevra transactions involving Bellwether Distribution Services and the records needed to understand them.
Skip to case contentNORTHSTARAN INDEPENDENT INVESTIGATION An allegation
01 / COMMERCIAL 02 / ESTIMATES 03 / PROCUREMENT
Northstar development previewDevelopment only · Opening materials available
FORENSIC ACCOUNTING / NORTHSTAR
An allegation
is the beginning.
The Audit Committee needs to know what happened.
Your job is to find out what the evidence supports.
An anonymous complaint has reached Calyxion PharmaChem shortly after year-end. You are part of the independent forensic-accounting team engaged through outside counsel. Start with the mandate, examine the records, and build a defensible account of what you find.
THE INITIAL MANDATE
Three areas. An open question.
These are matters to investigate.
They are not findings of misconduct.
The reserve process
Evaluate year-end financial estimates and rebate reserves using the support available for the relevant period.
Plant expenditures
Investigate procurement activity involving Vale Industrial Services at the West Virginia facility.
This preview follows the three-week teaching scope. Matters outside that scope are not investigated or cleared.
BEFORE YOU FORM A CONCLUSION
Build the record first.
Preserve contrary evidence. Separate what you observed from what you inferred. A supported finding, a rejected allegation, or an unresolved limitation each needs a clear explanation.
- 01
Understand the mandate
Read the engagement letter, authorization, and hotline submission.
- 02
Plan preservation and requests
Use the systems directory and retention policy to identify records, holders, periods, and authority.
- 03
Test competing explanations
Review the financial summaries and document what you need to corroborate or challenge.
About this preview
The opening file is available to explore. Invited faculty-pilot teams can save hypotheses, submit requests, track quoted work, and receive reviewed records. Faculty control the case clock and further deliveries. Faculty-reviewed interviews use supplied authored answers and preserve transcript history. The workpaper notebook preserves dated team analysis and source references. Shared contribution notes record substantive preparation and review. Professors can explore all three assessment approaches as development drafts. The report desk preserves submissions, faculty feedback and frozen checkpoint records. This is development only; no actual course or teaching dates have been configured. Work is ungraded. Fictional case dates are not course deadlines.