Ch 7

The following is the "inventory" of items received to continue the examination at Johnson Real Estate. The goal is to focus on the missing deposits: who, what, when, where, and how.

Documents subpoenaed from Internal Revenue Service:

• Memo--Additional facts, circumstances, and evidence
• Private Investigator Invoice
• Joan Rogers e-Mail (5 documents) These items will be provided by the course instructor.

Assignment:

Continuing to focus on evidence associated with the act, concealment, and conversion, use the evidentiary material to continue the investigation. In addition, as the examiner also starts to think of terms of who, what (did the person(s) do), when (during what period?), where (physical place, location in books and records), and how (perpetrated, hidden, and did the perpetrator benefit).

Question: Does Fairmont have any contactor personnel whose are being paid but are not on the payroll master file?

Student task: Students should (a) present a listing of any payroll disbursements last are not listed in the payroll master file and (b) discuss the finding and recommend investigative next steps.

Student Material for step-by-step screenshots for completing the assignment are available from your instructor.