answer the questions below: Using the information in the case study, consider the fraud risks and make a mini fraud risk assessment, using the template below.(Copy the rows in the table, as needed)

.4 Requirement 1: Read all the case documents (case and attachments I to 4) t .4 Requirement 2: Wm Fraud Risk Assessment .4 Using the information in the case study, consider the fraud risks and prepare a mini fraud risk assessment, using the template below. (Copy the rows in the table, as needed) J -F1 and Risk Exposule Accounts Potential \\[itigating C ontl ols Potentially Affected _ _ : Date 10*Apr* 10-Apr- 10-Jan- 10*Jun51 10'Mar- 10-Mar- 10*Mar* 10*MaY' 10-May- 10-Nov- IO'OCt' 10-Sep- 10-Sep- lerprrl 11-Aug- 11-Aug- 11*Decr1 11'Jan' 11-Jul- 11*Ju15 11*Ju1* 11-Jun- 11-Jun- 11*Mar* 11-Nov- 12-Aug- 12*Aug'l 12-Aug- 12-Dec- 12*Decr1 12*Dec* 12-Dec- 12-JanA 12*Ju1* 12-Jul- 12-Jun- an'Nwmwmwwwww 2 1 WWMWNNND'wND'b'MNNQDWN Invoice No 8418127 8427877 7319177 9235023 3736510 3739552 8047174 4445259 4448403 6547409 1870419 5854454 5858784 4103750 1133066 5495710 2636118 7328144 5115148 9583467 9590037 4803390 4803522 8056217 2271121 1143262 5508120 9965890 2649273 6923217 6924580 6932346 7337272 5124498 9590628 9250904 Purchase Order No. Supplier 5014488 Amazon 5014503 Amazon 5012848 Amazon 5015684 Amazon 5007700 Amazon 5007703 Amazon 5013928 Amazon 5008718 Amazon 5008721 Amazon 5011801 Amazon 5005060 Amazon 5010759 Amazon 5010764 Amazon 5008211 Amazon 5004135 Amazon 5010258 Amazon 5006130 Amazon 5012863 Amazon 5009733 Amazon 5016213 Amazon 5016226 Amazon 5009262 Amazon 5009263 Amazon 5013942 Amazon 5005632 Amazon 5004146 Amazon 5010279 Amazon 5016806 Amazon 5006143 Amazon 5012312 Amazon 5012316 Amazon 5012322 Amazon 5012874 Amazon 5009747 Amazon 5016227 Amazon 5015710 Amazon com 00m 00m com com com com COITI com com COI' com com com COITI com com com com Com Coll] com com COI'I] COlTl com Com com com Com Coll] com com CO|T| com com Manufacturer BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ Part Number BOOA2 6X0 BOOA2 6XOK BOOA2 6X0 BOOA2 6X0 BOOA2 6XOK BOOA2 6XOK BOOA2 6X0 BOOA2 6X0 BOOA2 6XOK BOOA2 6X0 BOOA2 6X0 BOOA2 6XOK BOOA2 6X0 BOOA2 6X0 BOOA2 6XOK BOOA2 GXOK BOOA2 6X0 BOOA2 6XOK BOOA2 6XOK BOOA2 6X0 BOOA2 6X0 BOOA2 6XOK BOOA2 6X0 BOOA2 6X0 BOOA2 6XOK BOOA2 6X0 BOOA2 6X0 BOOA2 6XOK BOOA2 6XOK BOOA2 6X0 BOOA2 6X0 BOOA2 6XOK BOOA2 6X0 BOOA2 6X0 BOOA2 6XOK BOOA2 6X0 escription {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome iome {ome {ome {ome {ome {ome {ome iome {ome {ome iome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater )rojector 'rojector 3rojector 3rojector )rojector 'rojector 3rojector )rojector 'rojector Drojector 'rojector 'rojector \"rejector )rojector )rojector Jrojector 3rojector )rojector 'rojector 3rojector 'rojector 'rojector Drojector 'rojector 'rojector Jrojector 3rojector )rojector 3rojector 3rojector )rojector 'rojector \"rejector 'rojector 'rojector Drojector Unit Price 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 Quantity Billed Total Adz-HanuzmAAwmwwn'wcanwUlLnUIUIAHuzANwMAAUIHh-Nw 2,652.00 1,768.00 884 884 4,420.00 3,536.00 3,536.00 1,768.00 2,652.00 1,768.00 3,536.00 3,536.00 334 3,536.00 4,420.00 4,420.00 4,420.00 4,420.00 2,652.00 884 4,420.00 4,420.00 2,652.00 884 1,768.00 2,652.00 4,420.00 2,652.00 3,536.00 3,536.00 1,768.00 3,536.00 4,420.00 884 3,536.00 3,536.00 Validation total oooooooooooooooooooooooooooooooooooo 38 39 4o 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 7o 71 72 73 74 9261917 6568172 4130156 1152440 5523748 9975230 9975996 6933280 7350984 9614027 4820980 9262616 9269639 9269789 3772742 8085741 1906957 6262234 1167567 1179101 5533446 9985181 3446870 7749834 7756516 3073037 7361144 7361553 5156038 3790104 8090033 4505271 6595513 1551185 8493446 8495255 1199697 5015724 Amazon. 5011836 Amazon. 5008247 Amazon. 5004158 Amazon. 5010300 Amazon. 5016824 Amazon 5016826 Amazon. 5012324 Amazon. 5012897 Amazon. 5016254 Amazon. 5009290 Amazon. 5015725 Amazon. 5015734 Amazon. 5015735 Amazon. 5007735 Amazon. 5013991 Amazon. 5005117 Amazon. 5011349 Amazon. 5004172 Amazon. 5004184 Amazon. 5010314 Amazon. 5016843 Amazon. 5007273 Amazon. 5013486 Amazon. 5013497 Amazon. 5006724 Amazon. 5012909 Amazon. 5012911 Amazon. 5009793 Amazon. 5007757 Amazon. 5013996 Amazon. 5008794 Amazon. 5011877 Amazon. 5004670 Amazon. 5014585 Amazon. 5014587 Amazon. 5004202 Amazon. 00111 com Com Com 00111 00111 00111 00111 Com Com 00111 00111 00111 00111 Com Com 00111 00111 00111 00111 Com Com 0011.1 00111 00111 00111 Com Com 00111 00111 00111 00111 Com Com Com 00111 00111 BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 BOOA2 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK GXOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK 6XOK {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome iome {ome {ome {ome {ome {ome 10me {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome {ome -q -q vi -a -a -e ua ue ~q uq -q ue ua ua ea be -q -e -a uq he be -q -q -a ue ue be -a -q -e -a u; be -q -q ue 1eater eater eater eater Jeater 1eater 1eater leater eater eater Jeater leater 1eater leater eater eater nearer leater 1eater leater eater eater eater leater 1eater 1eater eater eater eater leater 1eater 1eater eater eater eater Jeater 1eater Projector Projector Projector Projector Projector Projector Projector Projector Projector Projector Projector Projector Projector Projector Projector Projector Projector Projector Projector Projector Projector 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Amazon. 5014074 Amazon 5015202 Amazon 5011929 Amazon 5005189 Amazon 5005194 Amazon 5011423 Amazon 5004734 Amazon 5004737 Amazon 5004233 Amazon. 5004240 Amazon 5010372 Amazon 5013552 Amazon 5013558 Amazon 5012989 Amazon 5016345 Amazon 5009371 Amazon. 5015835 Amazon 5014080 Amazon 5008845 Amazon 5005743 Amazon 5011429 Amazon 5011435 Amazon 5010903 Amazon 5008347 Amazon. 5008352 Amazon 5008362 Amazon 5014654 Amazon 5014668 Amazon 5010388 Amazon 5006269 Amazon 5006271 Amazon 5006277 Amazon com Com Com com COI' CDI' COI' com Com Com Com Com Coll] 00111 00111 com Com Com com C001 00111 Com Coll] com Com Com Com COI' Com Coll] com com Com Com com com COI' BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenO BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BO0A2 BO0A2 BO0A2 BO0A2 BO0A2 BO0A2 BO0A2 BOOAZ BO0A2 BO0A2 BO0A2 BO0A2 BO0A2 BOOAZ BO0A2 BO0A2 BO0A2 BO0A2 BO0A2T BO0A2 BO0A2 BOOAZ BO0A2 BO0A2 BO0A2 BO0A2 BO0A2T BO0A2 BO0A2 BO0A2 BO0A2T BO0A2 BO0A2 BO0A2 BO0A2 BOOAZ BO0A2 6XOK 6X0 6X0 6X0 6X0 6X0 6XOK 6XOK 6XOK 6X0 6X0 6X0 6X0 6X0 6XOK 6XOK 6XOK 6X0 6X0 6X0 6X0 6X0 6XOK 6XOK 6XOK 6X0 6X0 6X0 6X0 6XOK 6XOK 6XOK 6XOK 6X0 6X0 6X0 6X0 ome Ome ome ome 01116 ome ome ome 01116 Ome ome ome 01116 ome ome ome ome ome ome 01116 ome ome ome ome ome ome ome ome 01116 ome ome ome ome Ome ome ome ome T heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater heater 2rojector Projector 3rojector rojector Projector rojector rojector 'rojector 3rojector 3rojector 3rojector rojector rojector rojector Projector 3rojector 3rojector Projector 3rojector rojector rojector rojector rojector 3rojector Projector 3rojector 3rojector rojector rojector rojector Projector 3rojector Projector 3rojector 3rojector Projector 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2378996 2004062 6344189 8589183 1282198 1282210 3543798 3179663 5240210 4915575 3873537 3879728 8193868 4584864 8962153 8966074 8966877 2384600 2018769 1660435 6017377 4238744 1294736 2801369 3545590 3548157 3557170 9726389 9396968 9397421 3889782 4586866 2045765 1671208 5008896 Amazon. 5008902 Amazon. 5008909 Amazon. 5005794 Amazon. 5005265 Amazon. 5011485 Amazon. 5014726 Amazon 5004295 Amazon. 5004296 Amazon 5007402 Amazon 5006869 Amazon. 5009918 Amazon. 5009429 Amazon. 5007896 Amazon. 5007907 Amazon 5014152 Amazon 5008922 Amazon. 5015294 Amazon. 5015302 Amazon. 5015303 Amazon. 5005804 Amazon. 5005281 Amazon 5004792 Amazon 5010989 Amazon. 5008419 Amazon. 5004321 Amazon. 5006338 Amazon. 5007406 Amazon. 5007409 Amazon. 5007421 Amazon 5016432 Amazon 5015918 Amazon. 5015920 Amazon. 5007925 Amazon. 5008926 Amazon. 5005314 Amazon. 5004798 Amazon com Com Com com com COlii com com Com Com Com COl'li COlii com com Com Com com COl'li COlTl COlil 00111 Com Com COl'll Com Com Coll] C001 Com Com 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24*Decn1 24*Febr1 24-Jan- 24-Jan- 24-Jul- 24*Junil 24*Mar* 24-Mar- 24-Oct- 24*Sepn1 24*Sep7 24-Sep- 25-Apr- 25-Apr- 25*Decn1 25*Feb* 25-Jan- 25-Jan- 25*Janil 25'Jun' 25-Mar- 25-May- 25-Nov- 25*Sepnl 25*SeD' 25-Sep- 25-Sep- 26*Aprn1 26*Apr* 26-Apr- 26-Aug- 264Aug- 26*Febr1 26-Jul- 26-Mar- 26-Mar- wwaNb'NNNNNN>'NNwNwNNNHNNNNr'NwNwNwri'H 1310751 2806616 3573709 7492827 7493129 5259725 9412276 3902706 8232019 6378142 1682743 6041248 6044874 4258218 4263775 2825092 3579492 3212256 3212894 7518893 4944930 8244142 4607400 6705489 1701067 6049602 6056739 6056870 4269019 4272230 4273668 1336646 5665136 7917532 9760651 3934331 8248104 5004346 Amazon. 5006346 Amazon 5007445 Amazon. 5013108 Amazon. 5013109 Amazon. 5009948 Amazon 5015940 Amazon. 5007940 Amazon. 5014202 Amazon. 5011535 Amazon. 5004814 Amazon. 5011017 Amazon. 5011021 Amazon. 5008451 Amazon. 5008462 Amazon 5006367 Amazon. 5007456 Amazon. 5006919 Amazon. 5006920 Amazon 5013133 Amazon. 5009474 Amazon. 5014220 Amazon. 5008968 Amazon. 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Describe any fraud indications you identied, any evidence as to how the fraud was perpetrated and how it was concealed and quantify the damage, if any. 4 You may use either the data set you prepared from the pdf exhibit 4 or the data set provided. Use bullet points to summarize your observations. (Add bullets, as needed.) or Extra Credit: Case F laws The Deloitte case study has a aw in Engagement Instruction I "Determine if procurement fraud has occurred. " For extra credit, describe the aw, if you know it. i an an 373 an 3n 3n 371 SZ an 38.0 383 an 383 an an 3,86 an an an 300 an 3n 393 3% 395 3.93 an an an 400 4n 492 4% 4n 40,5 4n 4% 5*}ann12 5-Jan-13 5-Mar-12 5*00tn11 5-Oct-11 5-Oct-11 5*Sepil2 5*Sepn12 6-Apr-12 6-Apr-13 6*Apr513 6-Apr-13 6-Aug-12 6*Feb512 6-Ju1-13 6-Jun-12 6*Jun712 6*Jun*12 6-May-12 6-Nov-12 6*Sep'12 6-Sep-12 7-Apr-13 7*Feb713 7-Feb-13 7-Jun-13 7*Mar712 7*Marn12 7-Mar-13 7-May-12 7*May*12 7-Nov-11 7-Sep-12 7*Sepil2 8Aug13 8-Dec-12 8*Feb712 2955470 7255592 3680483 1811807 1813951 1814212 5780102 5784831 4046901 8383124 8383176 8383429 5443596 3371895 9530822 4741083 4741550 4745366 4400739 6513367 5785754 5794216 8390553 7656883 7659521 9177013 3694577 3700586 8025015 4405178 4413230 2215911 5800492 5805176 9921264 6844184 3386678 5006559 Amazon 5012752 Amazon 5007614 Amazon. 5004971 Amazon 5004974 Amazon 5004976 Amazon. 5010661 Amazon 5010665 Amazon. 5008134 Amazon 5014426 Amazon 5014427 Amazon 5014428 Amazon 5010181 Amazon. 5007152 Amazon 5016137 Amazon. 5009159 Amazon. 5009161 Amazon. 5009169 Amazon 5008648 Amazon. 5011749 Amazon. 5010668 Amazon 5010679 Amazon 5014441 Amazon. 5013354 Amazon. 5013360 Amazon. 5015616 Amazon. 5007641 Amazon. 5007651 Amazon. 5013889 Amazon 5008660 Amazon. 5008672 Amazon 5005561 Amazon. 5010689 Amazon. 5010692 Amazon. 5016740 Amazon. 5012247 Amazon. 5007171 Amazon. con 00111 com com 00111 C011] com com com Com COl com Com 60111 com C0111 Com com com 60111 C011] com C0111 00111 com com com com 001]] Com Coll] com com Com com com Com BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BenQ BOOAZ 6XOK BOOAZ 6X0 BOOA2T6X0 BOOAZ 6X0 BOOAZ 6XOK BOOA2 6X0 BOOA2 6X0 BOOAZ 6XOK BOOAZ 6X0 BOOAZTGXO BOOAZTGXOK BOOA2T6X0 BOOA2 6X0 BOOAZ 6X0 BOOAZ 6XOK BOOA2 6X0 BOOAZ 6X0 BOOAZ 6XOK BOOAZ 6X0 BOOA2T6X0 BOOAZ 6XOK BOOAZ 6XOK BOOA2 6X0 BOOA2 6X0 BOOAZ 6XOK BOOA2 6X0 BOOA2 6X0 BOOAZ 6XOK BOOA2T6X0 BOOA2 6X0 BOOAZ 6XOK BOOA2 6XOK BOOA2 6X0 BOOAZ 6X0 BOOAZ 6XOK BOOA2 6X0 BOOA2 6X0 one one one one one one one {one one 01116 one one 01116 {one one one one one one 01116 one one one one one one 01.116 one one one one one one one one one one leater eater eater eater Ieater eater eater Ieater eater eater eater eater eater eater Ieater eater eater leater eater eater eater eater eater eater Ieater eater eater leater eater eater eater eater eater eater Ieater eater eater 3rojector >rojector 3rojector 3rojector 'rojector 3rojector 3rojector 3rojector 3rojector 3rojector 3rojector >rojector 3rojector 3rojector 3rojector 3rojector 3rojector 3rojector 3rojector 3rojector )rojector >rojector 3rojector 3rojector 3rojector 3rojector 3rojector 3rojector 3rojector 3rojector 3rojector )rojector 3rojector 3rojector 3rojector 3rojector 3rojector 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 884 phb'pbb'Nb'i'WOOb'pbb'mthwyhpmeOHV'NNWHNHWWHNCHIBW 4,420.00 3,536.00 4,420.00 1,768.00 884 2,652.00 2,652.00 884 1,768.00 884 2,652.00 1,768.00 1,768.00 884 884 2,652.00 4,420.00 3,536.00 3,536.00 3,536.00 2,652.00 2,652.00 1,768.00 3,536.00 2,652.00 884 3,536.00 884 2,652.00 2,652.00 884 884 1,768.00 884 3,536.00 884 3,536.00 ooooooooooooooooooooooooooooooooooooo Forensic Accounting Case Study Series - sponsored by Deloitte PAS LLP and the Deloitte Foundation Procurement Fraud YourTech, Inc. Case No. 2-3 Procurement Fraud Case Company Overview YourTech, Inc. (\"YourTech") is a mid-size technology installation company providing home theater systems, digital displays and sound systems for home and small business use. In the last fiscal year, YourTech reported approximately $200 million in revenue. They operate service centers throughout the United States, one of which is located in the Columbia Heights neighborhood in Washington, DC (Sparks Service Center). YourTech provides technology installation, maintenance, and repair services. Scenario You are a Partner at Earl and Smith LLP (Earl). You have received a call from Brad Benson (CEO of YourTech) asking to speak to you about an investigation of alleged procurement fraud occurring at Sparks Service Center. At a meeting with Brad and Loretta Ramsey (COO), you learn the following: June 1, 2008 Rory Irizarri begins work as a Service Technician at Sparks Service Center. As a Service Technician, Rory is responsible for new system installation and service of existing systems. Sept. 10, 2008 YourTech's existing contract with Howard Electronics (\"Howard\") is renewed. Howard is the sole vendor used to procure parts for all YourTech's Service Centers. Howard Electronics maintains a parts ordering desk at every YourTech Service Center. George Smith is a Howard employee who supervises two other Howard employees assigned to the parts desk at Sparks Service Center. January 1, 2009 Every Service Technician at YourTech is notied of the company's policy on procurement. This is a routine notification that is sent out on the first of each year. The notification states that it is company policy to order parts through Howard Electronics, and that Howard Electronics must source YourTech's parts from approved suppliers: Best Buy, Amazon.com, or Radio Shack. All ordered parts must be shipped directly to the service center address from which they were ordered. March 1, 2009 Rory is promoted to Lead Service Technician. In addition to his former duties, he is YourTech's procurement manager, responsible for ordering of parts for all Service Technicians at Sparks Service Center. Rory places these orders directly with George Smith. When ordered items are delivered, George hands them over to Rory who is in turn responsible for distributing them to the service technicians. Copyright 2014 Deloitte Development LLC. All rights reserved. Forensic Accounting Case Study Series - sponsored by Deloitte FAS 1L? and the Deloitte Foundation Procurement Fraud YourTech, Inc. Case No. 2-3 August 1, 2013 Rory accidently sends an email to Helen Carson, an administrative assistant. It contains a request from Rory to Howard Electronics, stating that he would like to purchase some parts sourced from Racecar Engineering (www.racecareng_com) and would like to have them dropped off at an address that was not that of YourTech's, Knowing that shipping to another address was against company policy, she forwarded the email to Brad. Procurement Process You requested that Loretta walk you through the procurement process. Loretta provides you with the brief summary below: 1 . The procurement process begins when a technician requests parts in response to a specic customer need. Some parts (batteries, small electric components, remotes, etc.) are kept in stock, but major purchases (televisions, monitors, home theater seating, sound systems, etc.) are special-ordered through Howard. Each technician emails the location's Lead Service Technician with a list of parts to be order and the reason for the order (installation, replacement, etc). This request would include an assigned purchase order number, customer number, customer name, service address, part number, brand and quantity. The Lead Service Technician approves the order and emails the Howard Electronics sales representative to order the parts. The email provides the part number, brand and quantity, Howard Electronics purchases the item from one of several approved suppliers: Amazoncom, Best Buy, or Radio Shack. The items are shipped directlv to the YourTech location from which they were HIIIGLUI LUUIII, UUL \"My, VI I\\GUIU 0| law. 5. The items are shipped directly to the YourTech location from which they were ordered. Once parts are received by Howard, they are handed over to the Lead Service Technician who in turn delivers them to the appropriate technician. Engagement Brad Benson has requested that Earl perform an investigation that will: 1, Determine if procurement fraud has occurred 2. If there is fraud: a. Explain how the fraud was perpetrated b. Explain how the fraud was concealed c. Quantify the damage 3. Develop a mini fraud risk assessment. Given the Company is cost conscious, Benson has requested that you focus just on the procurement process. It might be helpful for you to read the Statement on Auditing Standards 99 (Consideration of Fraud in a Financial Statement Audit). The Appendix has examples of Fraud Risk Factors relating to misstatements arising from misappropriation of assets. [Linkz httgzi/wwwaicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/A U-00316.pg . Copyright 2014 Deloitte Development LLC. All rights reserved. Forensic Accounting Case Study Series - sponsored by Deloitte FAS I.LP and the Deloitte Foundation Procurement Fraud Vourl'ech, Inc. Case No. 23 Brad has to explain the results of your investigation to his Board during their next meeting. He has requested that you provide him with a 1-2 page \"Summary of Findings" report and the Supporting Schedules (tables, charts etc). The Supporting Schedules should not exceed two pages. Document/Information Request Loretta has provided the following documents to aid your investigation: Email The email that Rory accidentally sent to Helen Carson [Appendix 1]. O-Zone page Rory's O-Zone page. O-Zone is a new social media network [Appendix 21' Forensic Accounting Case Study Series - sponsored by Deloitte FAS lLP and the Deloitte Foundation Procurement Fraud YourTech, Inc. Case No. 2-3 Brad has to explain the results of your investigation to his Board during their next meeting. He has requested that you provide him with a 1-2 page \"Summary of Findings" report and the Supporting Schedules (tables, charts etc). The Supporting Schedules should not exceed two pages. Document/Information Request Loretta has provided the following documents to aid your investigation: Email O-Zone page TheBay page Purchase Order Data The email that Rory accidentally sent to Helen Carson [Appendix 1]. Rory's O-Zone page, O-Zone is a new social media network [Appendix 2]. Rory's TheBay page showing items Rory is currently selling [Appendix 3]. Sparks Service Center database of all purchase orders over the last two years, including the date of purchase, Sparks Service Center PO Number, Howard's invoice number, part number, part description, purchase quantity, purchase unit price, final purchase cost, equipment brand, and the supplier name. This data is identical to the information supplied to YourTech by George Smith [Appendix 4]. Forensic Accounting case Study Series - sponsored by Deioltte FAS LLP and the Deloitte Foundation Procurement Fraud - Vouri'eclr. Inc. Appendix 1 for use No. 2-3 From: Rory in'zarn' Sent: Aug 1, 2013 1:03 PM Eastern Time To: Helen Carson Subject: Parts Order George, Please order the following items from racecar engineering. If it is too much, don't worry about it. Brand Part Number Quantity ACD AC01302 1 Eastwood EA510130 2 Dominator Race Products DOMDMNK-RD Teamtech Motorsports TEA6000113 Teamtech Motorsports TEA7002 G-Foroe GFRASZSLBK G-Foroe GFR4527LBK Allstar Performance AL110209 G-Foroe MPP1170-08 Racing Head Service RH535016 GForoe KIRA1801 Simpson SIMPR.MED.11 Impact Racing IMP18099408 1 1 2 2 2 1 1 1 2 1 1 Have them dropped off at the holding location in Takoma Park. ROW @9062! Correct with Ron; W Rory Irizarri Q 5?? Photos GalIE) % send [message R017 m chael Jordan 15 minutes ago Report A Vlnlaflon \""71' .. 391mbulsago (D fl|e:///C:/Users/Liu'fanchun/Desktop/Spring/697FR/Unit%208/us_dfdtn_2_3_yourtech_appendix2_032'l18.pdf , Ray Irinrll: on: of my favorite quoks of a" time!!! don't inst complain if u can't get it getting pumped!!! YourTech Appendix 2: Forensic Accauming Case Study Series spansored by Delaitte FAS LL? and the Deloitte Foundation rmmmwrmu 4,04%?\"er fdsfm mmapm some people want it to happen, some wish it would happen, others make :1 '4 ynu're way, make it happen\" 14 \"met. .3 2;; making some last-minute adjustments {In the big race tomorrow\" {n qz ~ 0 Copyright O 201' Deloitte Development [LC A\" right: reserved. 'ourtechjast E u;dfdtn;_&_3_ourtech_qu @ ,usedfd-tn_2_3_ourtech_alpp us_dfdtn_2_3_yourtech_ X + V , D X G > O m (D flle:///C:/Users/Liu'fanchun/Desktop/Spring/697FR/Unit%208/us_dfcltn_2_3_yourtech_appendIx3_032'l18.pdf 7&7 195 A la ' a @_ usegfnmezta TheBay Shop from millions of trusted online vendors g Fer\"I ri zarri Product Quality [24 3] 99.4% positive feedback Shipping Timeliness [243] E E\" \" \"m"k'\" ""1 Shipping Costs [217] About me: all my products ship from washington, dc. 100% quality guaranteed. pm for details or questions. Items for sale [2 3| Input Nina HelmhMcdi... GFom PM Sui\" Culiodr... Dominate: NO\" I Flares Ye... $820.00 2 days left TOCIIOGII Rain Pu: Rotary I... $200.00 1 day left $210.00 5 days left $330.00 5 days left YourTech Appendix 3: Forensic Accauming Case Study Series spansared by Delaitte FAS LLP and the Deloitte Foundation Copyright 0 201' Deloitte Development [LC All rights reserved