1. What clues caused Jane to suspect that fraud was involved?
2. Why is it important for fraud examiners to follow up on even the smallest inconsistencies?
3. In an attempt to identify possible suspects, the auditors researched the personal files of every employee in the department. What things might they have been looking for to help them identify possible suspects?

Gus Jackson was hired from a Big Four public accounting firm to start a new internal audit function for ABC Company, a newly acquired subsidiary of a large organization. His first task involved getting to know ABC management and supporting the public accountants in their year-end audit work.
Once the year-end work was finished, Gus started an audit of the accounts payable function. Jane Ramon, who had worked on the parent company’s internal audit staff for about four years, supported him in this activity.