Mary Jewell, the controller of the Comita restaurant chain, has engaged Barbara Buena to conduct a fraud investigation. She believes that Steve Malo, the manager of their South Beach restaurant, is somehow embezzling funds. The restaurant's monthly financial reports from the company's headquarters in Chicago have been show- ing large downturns in sales and increases in expenses. Mary has received several anonymous tips indicating that Steve Malo has been making bad decisions such as eliminating popular items from the menu and firing the reliable head cook. Further, he has done various things that no one seemed to agree with. For example, he repainted the entire dining room without changing the color of the paint, when no one thought it needed repainting. Barbara began her investigation by traveling to South Beach. When she arrived on site, she found Steve Malo to be very likeable. He personally went into the kitchen and cooked for her his special pasta dish, something that was not on the menu and reserved for important guests. Barbara observed operations for two days and overall she was very impressed with everything she saw. In- coming deliveries were well-controlled, food was served hot and promptly, and all cash-handling functions were properly executed. Barbara conducted interviews with all the employees, one at a time, and she could not find any hint of impropriety. Steven Malo became somewhat defensive when she questioned him about the store's weak financial reports, but he blamed the problem on a need to remodel the store. There were many other restaurants compet- ing in the same area, and they were all very up-to-date with the latest in architectural and design features. Three times he asked corporate for money to remodel, but each time they turned a deaf ear. Barbara returned to the Chicago office to give her report to Mary Jewell in person. Barbara told her that she found nothing wrong and that she did not see any reason to continue investigating, but Mary was not pleased and became angry. "You're not a real forensic accountant," said Mary. "You just let that guy fool you." Mary insisted on continuing the investigation, but Barbara was concerned about a lack of predication to do so. Still, Mary continued to insist. "If you don't continue the investigation, I'll find someone else who will," said Mary. 

Required 

Evaluate Barbara's investigation. Should she agree to continue investigating?