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?

2. Explain the three elements of the Opportunity Triangle (commit, conceal, convert), and discuss how Miller accomplished each when embezzling funds from Associated Communications. What specific concealment techniques did Miller use?

3. What pressures motivated Miller to embezzle? How did Miller rationalize his actions?

4. Miller had a framed T-shirt in his office that said, He who dies with the most toys wins. What does this tell you about Miller? What lifestyle red flags could have tipped off the company to the possibility of fraud?