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Case Studies in Fraud Examination Essay

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ACC 689 X3119
Homework, Module 8

Short Case study 10:

The methods I would use to investigate wrong doing in the case of inventory purchases from a particular vendor would be to perform a special audit of purchasing, check personnel records, search the company email, determine through public records and interview current as well as former buyers and the vendor in question.   I might also conduct surveillance, if there is a cost benefit and if no other measure points to a single person’s involvement and there is evidence of fraud, to see if there is an exchange or meeting of some kind between the vendor and an employee.
The first step I would take is to perform a special audit of the purchasing function on the pretense of updating the process narratives or a special project requested by the audit committee.   I would not want the purchasing department to think that they were being singled out and it is not uncommon to have audits occur frequently in the purchasing dept. at most organizations.   I would look at trend analysis of vendor purchases over the past five to seven years, if the information is available and relevant, to get a good sense of the variation in the purchases by vendor, including returns, and if there is anything really unusual about the current purchasing trend.   Of course, if the fraud has been going on for the duration, then a trend analysis may not indicate anything.   In addition to this data analysis, I would request an analysis of the emails sent to and from the particular vendor from anyone in the company, but focus on the buyers and maybe product development.   This might provide some evidential matter so as to focus the investigation on a particular buyer or someone else in the organization.   If the email analysis generated any promising leads, I would review the employee file or ask HR to do so and provide a summary of any data that is not considered confidential or an invasion of privacy, such as aptitude tests, background and...

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