a. What steps might Gabriela follow to proceed with her investigation?
b. What mistakes, if any, have already been made in the investigation?
Gabriela Pearson is a professionally certified independent forensic accountant. She has more than 20 years of experience investigating fraud and has testified numerous times in both state and federal courts in both civil and criminal cases. She was recently hired by WindSand Hotels, a closely held corporation, to investigate a company purchasing officer who was suspected of taking kickbacks on purchases.
Gabriela gave WindSand her standard engagement letter with the scope of the investigation to be limited to investigating the one suspect. It promised no guaranteed findings or results.
She dealt directly with Sam Markoff, the company’s controller, and Joanna Rodriguez, the outside attorney. Gabriela was working under attorney-client privilege.