Abstract:
Fraud is always around, whether people notice it or not. Fraud has led to changes within the
accounting world for decades. Standards and regulations are constantly changing and evolving to
prevent frauds from occurring. Frauds in school districts are even more personal because not
only we, as taxpayers, end up losing money that we have sent to the schools, but the people who
are affected generally have kids attending this school. That is why procedures should be in place
and maintained to stop frauds from occurring. The analysis of six major school district frauds in
the state of Ohio gives an idea of how the fraud occurred, how the auditors assessed the fraud,
and how the school district changed after the fraud, if they did.
