Tania Greenbar is the controller for Malwick Department Store. Malwick is a family-run business that has been around for 80 years. Despite the onslaught of discount stores and department store chains, Malwick has managed to maintain a loyal customer base and remain one of the highest-volume retailers of its kind in South Florida. Malwick's secret lies very much in its buyers, who constantly roam the world purchasing limited lots of high- end clothing items. Following this formula, Malwick is very acutely attuned to its customer's needs. Some of Malkwick's customers spend in excess of \($25,000\) per month. This is especially true with respect to some of its women customers, who want a guarantee that anything they buy will be one of a kind. This includes items of clothing from big name European designers. Although Malwick has remained competitive in its market, it has not kept up in the area of technology Specifically, it has an antiquated computerized accounting system. As a result, many employees have access to the customer credit and billing system. The problem is that recently, eight large customer accounts have gone in arrears to the tune of about \($140,000\) in total. When Tania asked Barbara Bring, the credit manager, for an explanation, Barbara indicated the she had not approved credit for any of the eight accounts, and she could not tell who had approved the accounts. Further, none the problem accounts had working telephone numbers associated with them. 

Required 

You have been engaged as an independent investigator to find out who is responsible for the fraud. What fraud scheme appears to be in play in this case? You are not able to use computer forensic technology to identify the employee who approved the bogus accounts. So, you must use the fraud triangle to identify the most likely suspects before conducting interviews. Develop a list of items that you will use to rate each possible suspect with respect to each of the three elements of the fraud triangle.