Chapter 9: 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. Incident Report: Monongalia County Sheriff Witness Interview: Rita Ashbury Area Canvass: Interview Summaries 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 examination. In addition, as the examiner also start 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). Your primary assignment is to examine the information and activity in the invoice and emails in terms of what (scheme), how was the act be perpetrated and what benefits are there, if any. As with any data, consider patterns, breaks in patterns and anomalies. Your focus is what you can conclude from the evidence, understanding that cases are solved, not with an all-telling piece of evidence, the smoking gun, but rather by assembling small pieces of evidence into a coherent picture. Instructions: 1. Review the following documents: a. Incident Report: Monongalia County Sheriff b. Witness Interview: Rita Ashbury c. Area Canvass: Interview Summaries 2. Write a brief memo to the case file (1/2 to 1 page), using the template below, that answers the following questions: a. What is the scheme being perpetrated? b. How was the act perpetrated? c. What benefits did the perpetrator realize, if any? 3. You will use this information in your final report. 4. Save your document as: Last Name_ACCT-516_Chp 9. 5. When you are finished with your assignment submit this document to the Assignment submission page.

Recently reviewed documents include Monongalia County Sherriff incident report, Rita Ashburys witness interview, and interview summaries for the area canvass. The body of Elma Walker was found deceased. Preliminary findings stated that the suspected cause of death was blunt force trauma, and an uncontrolled fall caused the trauma approximately 8 hours prior to the decedent being reported. There were cold weather conditions, so the coroner stated an autopsy would provide more accurate details. Rita Asburys interview seemed as though she was very anxious, some aspects were overly detailed, such as why she was late for work, but rather vague in others, such as the limited details of finding the body, her actions, and possible witnesses. Canvass interviews revealed that multiple people were in the area prior to Rita, some as early as 7:30, but did not notice anything out of the ordinary. One witness, Rob Holbrook, was in the office 8.5 hours prior to Rita discovering the body but stated he noticed nothing unusual. Donnie Lees interview provided some clues. He stated that he witnessed to individuals struggling around 8:10am, one striking the other on the head with a baton and fleeing the scene. The area known, as a prime location, for having performances and other activities led Donnie to believe the struggle was a joke or stunt. It wasnt until Rita discovered the body that he recognized what he saw as real. This timeline does not match the coroners initial evaluation; however, Rita mention the cold temperature and the body lying on concrete. Alex Gemstone gave some pertinent details in the very short statement reviewed. Alex stated while at work Emma was frequently in the company of Billy Rogers for drinks and meals and presented as his girlfriend. The Sherriffs report listed the victim as Elma, while Alex referred to her as Emma, this could have been a typo or Alex could have misheard the name as bar scenes tend to be noisy. Joans husband is William, Billy is a rather common nickname for William, it is my opinion that more research should be completed to determine if Billy and William are the same person. The incident occurred on September 30, 20x9 while the final discrepancy in the JRE checks was October 10, 20x9. Further review of the chat with tuffguy should be completed to determine in Elma/Emma was the sticky situation of Joans husband. Additionally, the private investigators reports should be evaluated to determine if Joan was aware of Elma/Emma and Billy/Williams relationship. The information thus far reveals what could be a murder for hire plot. More information is needed on Joans benefit from it all.