Choose a business entity that has been fined and penalized by PCAOB for fraud in the last four years. Develop a strategy and audit plan for evaluating potential fraud and audit risk, including recommended guidance for ADA. 
Write a 5–7 page paper in which you:
Discuss four best practices for detecting fraud.
Discuss how ADA tools could aid the auditor in discovering fraud and evaluating audit risk. Support the discussion with three examples.
Develop an audit plan using ADA best practices (including the AICPA five-step process) to detect fraud.
Recommend three future applications of ADA in business and the auditing profession.
Use at least three quality sources to support your writing. Choose sources that are credible, relevant, and appropriate. Cite each source listed on your source page at least one time within your assignment. For help with research, writing, and citation, access the library or review library guides.
Produce writing that is clear and well organized and applies appropriate SWS style. Writing contains accurate grammar, mechanics, and spelling.
This course requires the use of Strayer Writing Standards. For assistance and information, please refer to the Strayer Writing Standards link in the left-hand menu of your course. Check with your professor for any additional instructions.
The specific course learning outcome associated with this assignment is:
Develop an audit plan to evaluate potential fraud and audit risk based on ADA and AICPA guidance.