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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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