Forensic Accounting Case Study Series

Sponsored by Deloitte FAS LLP and the

Deloitte Foundation Sales Commission Fraud

Bags Medical Device Company

Case No. 2-1

1. A three-page summary of Findings to include:
   1. A one-page Executive Summary with one paragraph summarizing the initiation of the investigation, one paragraph summarizing what your investigation involved, and one paragraph summarizing the findings.
   2. Up to two pages providing the details and conclusions of your investigation.
      1. Describe how the possible fraud was perpetuated and by whom?
      2. Quantify the amount lost by the company by the fraud occurring?
      3. A summary of recommendations to prevent fraud in the future.
   3. Attachments could include summaries and details behind your investigation with the following detailed:
      1. Primary, Secondary and Total Commissions for each contract.
      2. Showing the commissions paid by year for each individual.
      3. Showing a count of the number of contracts by individual by year.
      4. Additional details supporting how the fraud was perpetuated and by whom?
      5. Charts or tables which quantify the amount lost by the company by the fraud occurring as described above.