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Discuss investigative procedures and tools


You have completed your investigation into allegations against a plant employee of the one of the acquired corporations—Portals, Inc. The following are the main points of the investigation, including what took place and the findings of the investigation. Based on the basic information given below, create a report on the results of your investigation. Facts: You conducted an investigation at the plant of Portals, Inc. based on anonymous tip that the company received on June 12, 2007, that an employee was submitting false expense claims. The tip stated that an invoice for the purchase of a computer server was false and that the actual purchase was for a high definition (HD) television. The company requested that you perform the investigation. The investigation took place from July 1 to December, 2009. The investigation determined that $8,795.60 in false invoices had been submitted for reimbursement through the purchasing department. The associate director of purchasing and his administrative assistant were terminated. The investigation determined that there was no original invoice on file but only a copy. The purchase was made with a corporate purchase card issued to Mr. Bob Green, the Associate Director of Purchasing. The vendor, Best Buy, was contacted and confirmed that the invoice number on the file copy matched on invoice they had for the sale of a HD television. Portals, Inc. maintains a physical asset database in which all nondisposable items with a purchase price of $1,000 or more are recorded. Each item is assigned a unique ID number and barcode label, which are used to track the item. The database is maintained by the administrative assistant. There was no record of the computer server in the physical assets database, and no ID number had been issued for any similar item in the past 10 months. An on-site visit was made to Best Buy, an approved vendor since May, 2005. The manager, Mr. Ted Hoffman, advised that in the past 6 months, the same individual, Mr. Bob Green, had made two other purchases that he considered odd in that he asked that the purchase be held for pick up by either him or his administrative assistant, Ms. Mary Bad. Mr. Hoffman also noted that Ms. Bad had used Mr. Hoffman’s purchase card to make an additional three purchases, with the same request that they be held for pick up. Mr. Hoffman provided copies of the invoices that showed the purchase of a notebook computer, a digital, camera, a digital camcorder, a GPS system, and a home theater system. When these invoices were compared with the plant purchasing records, it was found that the files contained only copies as opposed to originals. Each of the file copies matched an original invoice as to invoice number, date, and amount but they differed as to what was purchased. All other purchases were made with the same purchase card and approved by Mr. Green. Part 1 Based on the information provided, you are to prepare a written investigative report using one of the formats discussed in this phase. Part 2 In addition, in a separate report to be used in a training session, identify the classification of this type of fraud and compare this type of fraud to the ACFE’s Report to the Nation. What type of scheme is involved in the above case? Discuss some of the investigative procedures and tools can be used to detect this type of scheme.


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