Fraud examination-Nathan Mueller from ING Stole $8.5 Million

Please answer these 2 questions in essay form.

1. Fraud Triangle-how do all 3 categories apply

2. Internal Controls/Governance a. what internal controls and/or governance practices where not in place and/or what controls failed and how did they fail (designed but not operational) b. How could it have been prevented?

c. What has to change to prevent a recurrence of fraud d. COSO 2013 e. SOX (if applicable) please answer these questions in essay form. sources: