Fraud Investigation

Topics: Suspect, Criminology, Person of interest Pages: 3 (1128 words) Published: July 3, 2012
From the handouts, Ben Hill is the possible perpetrator I suspect most. The clue to make this conclusion is that he’s “all over” the TBC’s work. My following analysis is based on the fraud triangle. As regards to opportunity, Ben is the office manager and he has multiple authorities over the company’s operations including transaction verification and cash handling. It’s easy for him to perpetrate a fraud. The most obvious opportunity for him to commit a fraud is in purchasing equipment. Because Ben recently changed a vendor to Charlie Thurgood, who has a close relationship with him, it’s suspicious that they may collude with each other. When purchasing the equipment, Ben has access to the purchasing order which is “open”. He can possibly change the ordered quantity and ask Charlie to change the invoices which Charlie will personally drop with Michelle. It’s Ben who is the only person authorizes the purchase as well as the payment. There is no segregation of duties in this purchasing process. Besides Ben is the person responsible for hiring temporary employees and verifying the timesheet and checking. It’s also easy for him to add more employees who actually don’t exist. Moreover, Ben verifies the ticket log and keeps the money overnight. There is a chance for him to steal money from it too. The pressure making him to plot fraudulent schemes may come from his family background which shows he has “a bunch of ex-wives.” There is a possibility he needs to get money to afford the alimony. As an office manager, Ben contributes his efforts to make sure smooth operations. He may rationalize his behavior for his hard work. As I mentioned above, the vendor Ben recently changed, Charlie Thurgood, may be the person with whom Ben colludes with. That Charlie Thurgood personally delivers the equipment and drops off the invoice may be the sign of his possible fraudulent behavior. He may do so as Ben tells him and thus earns money from the collusion. The responsibility to...
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