Casey, the owner of an auto repair shop, WeFixEm, has noticed that there has been a shortage of parts inventory and he cannot figure out why. In addition, based on the sales, his profits should be higher and his cash flow better. His Shop Manager, Ralph, orders the regular parts, such as oil, oil filters, air filters, etc., every week on Monday in anticipation of the upcoming work for the week. Special orders are done by the Head Mechanic, James, in the shop on an as-needed basis. It has been narrowed down to the following three suspects:

James:

Married, 2 children from a previous marriage; 38 YOA
Head Mechanic for the past 10 years;
Makes $70,000 a year, plus a quarterly bonus, based on the shops sales;
Drives a 2013 Chevrolet Silverado;
Lives in a nice home; sees his children every other week;
Likes to take long lunch breaks and is always on the phone

Will:

Divorced; 1 child, he pays child support for; 41 YOA
Repair Technician, for past 8 years;
Makes $45,000 a year, plus 10% commission on all additional repairs/services recommended to customers;
Drives a 2014 BMW;
Just bought a new condo on the water in Singer Island (FL);
When not at work, hangs out in the single bars and is always trying to the impress the ladies

Ralph:

Married; 2 small children; 35 YOA
Shop Manager, for past 9 years;
Makes $78,000 a year, plus year-end bonus on shop profits;
Drives a 2014 Ford Expedition;
Lives in the same house for the past 5 years, which he bought when he got married;
Enjoys working and stays to himself

Don't forget the fraud triangle!

What would you do to begin your investigation?

What items would you ask for to examine?

Who would you interview first? Why?

How would you start the interview?

Who do you think did it?