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: http://www.startribune.com/mueller-gets-8-years-for-8-5-million-ing-fraud/37479859/ https://www.fraudconferencenews.com/home/2015/6/23/nathan-mueller-stole-85-million-served-5-years-and-says-he-emerged-changed-man https://www.journalofaccountancy.com/issues/2014/aug/fraud-20149862.html https://www.fraudconference.com/uploadedFiles/Shared_Content/Course_Materials/26th/cpp/5F-Mark-Nigrini.pdf https://www.aicpastore.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2014/CPA/AUG/WasNot_worthit.jsp