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What would you look for and who would you look at and why

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Assignment

Spike's Transport

Spike's Transport is in the business of moving whatever needs to be moved-wherever it needs to be moved. Spike has a fleet of trucks and drives who are all insured and licensed.

Spike has noticed that during the last year three of his employees all take off at the same time-the three employees were never very friendly prior to this year. All three work in different areas of the business.

While contracts are up Spike has noticed an increase in the costs of insurance and payroll costs and a decrease in accounts receivable payments. Accidents have increased slightly since last year and health insurance claims have also increased. Revenues are down.

Your Suspects are:

Sam-

• 28yoa/single/makes $62,000/year
• Worked for the company for 5 years
• Sales Representative works with various vendors and contracts
• Drives a 2012 Corvette
• Likes to travel and go out
• Recently purchased a new home
• Dresses in style

Cindy-

• 33 yoa/single/makes $52,000
• Worked for the company for 10 years
• CPA in charge of approving and processing vendor contracts/payments
• Accounts Receivable/Payable Supervisor
• Likes to travel and go out
• Drives a 2013 BMW
• Lived in her home for 6 years
• Dresses conservatively

Anita-

• 30 yoa/single/makes $52,000
• Worked for the company for 7 years
• CPA in charge of payroll/insurance department
• Drives a 2012 Corvette
• Likes to travel and go out
• Lived in her home for 6 years
• Dresses in style

Where would you start to investigate the fraud, what would you look for and who would you look at and why?

Reference no: EM131471546

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