You are the internal audit manager for a small commercial bank. You have been asked to explain to the audit committee how a single rogue trader was able to bring down Barings Bank in the mid-1990s.
In a memo to the audit committee, evaluate a 2017 COSO ERM component, 2013 COSO Internal Control Principle, an aspect of the fraud triangle, and a red flag indicating fraud. Explain how these factors contributed to the downfall and use specific details/examples from the movie to support your point.
This is the movie link
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