Topics: Fraud, Theft, Criminal law Pages: 3 (745 words) Published: July 14, 2013
1. How does Miller fit the profile of the average fraud perpetrator? How does he differ? How did these characteristics make him difficult to detect?

Miller fit the profile of the average fraud perpetrator is that he has seem to look like everyone else in the business world who is well liked and seem to be an ideal employee. Purpose of Miller is trying to gain the trust of his employer and colleagues. That’s why Miller works so hard on the constant energetic attempt to conceal his fraud. Miller differed from other fraud perpetrators because he was a sensible person. He has realized that embezzle he done was not right. When he caught by the employer, he promised will pay back all the money that he had stolen from earlier fraud. These characteristics made it difficult to detect Miller because he was trusted by his employer and colleagues. He would dedicate and put more effort on his job, and said to do outstanding work. This added by Miller being a very likeable person simply proved to make his evildoings very hard to detect.

2. Explain the three elements of the opportunity triangle (commit, conceal, convert), and discuss how Miller Associated Communications. What specific concealment techniques did his actions?

Miller accomplished the three elements of the opportunity triangle in embezzling funds from Associated Communications by stealing money from his employers through forged checks. He would trick colleagues into signing their names to checks requiring two authorizing signatures. He would do this by asking them to sign the checks just in case the company needed to authorize a payment while they were on vacation. Miller concealed the fraud by intercepting the bank reconciliation and destroying the cancelled checks he used to siphon money. He then wrote off the amount to an expense account in order to balance the company’s book balance. Since Miller converted the checks he had written into his personal account to convert the funds into...
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