4 pages total.

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Through a review of the IBAC’s investigation into UltraNet (called Operation Dunham – refer link http://www.ibac.vic.gov.au/docs/default-source/special-reports/operation-dunham-special-report-january-2017.pdf?sfvrsn=2) and reviews by the Victorian Auditor General’s Office about UltraNet (VAGO – refer http://www.audit.vic.gov.au/publications/20121212-Learning-Tech/20121212-Learning-Tech.html#s40), answer the following questions:

1. Summarise the key issues that were considered by investigators about UltraNet ( IBAC + VAGO) – 200-250 words
2. Using the fraud triangle, describe the circumstances allowed the corruption identified by IBAC to occur (150-200 words)
3. Should the Department’s auditors have done more to identify the weaknesses that led to the corruption? (150-200 words, solution :justify if they are negligent)
4. If you were the auditor for CSG Ltd, what steps or procedures would you take, if any, during the planning of the audit for the current year 2017? ( 150 -200 words, assessment control should be considered)


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